Changes in provisions for the years ended December 31, 2020 and 2021 are as follows:


		2020
		Beginning balance		Increase in provision		Payment			Reversal			Others			Ending balance
		In millions of won
Employment benefits
Provisions for employment benefits	￦		975,619		1,078,382		(1,028,218	)		—			(1,209	)		1,024,574
Litigation
Litigation provisions			88,398		81,990		(34,662	)		(22,724	)		—			113,002
Decommissioning cost
Nuclear plants			15,994,039		1,028,580		(47,735	)		—			—			16,974,884
Spent fuel			1,355,280		394,642		(395,921	)		—			—			1,354,001
Radioactive waste			1,888,082		71,529		(67,998	)		—			—			1,891,613
PCBs			152,981		3,017		(14,839	)		(22,140	)		—			119,019
Other recovery provisions			10,773		15,280		—			—			(213	)		25,840
Others
Power plant regional support program			140,133		39,445		(42,935	)		—			7,629			144,272
Transmission regional support program			139,785		151,796		(194,686	)		—			—			96,895
Provisions for tax			—		—		(24	)		25			(1	)		—
Provisions for financial guarantee			81,357		11,303		(20,962	)		(5,317	)		(27	)		66,354
Provisions for RPS			2,889		494,199		(487,962	)		—			—			9,126
Provisions for greenhouse gas emissions obligations			682,459		331,684		(633,482	)		65,389			(52,929	)		393,121
Others			158,974		210,051		(48,919	)		(4,593	)		(978	)		314,535

	￦		21,670,769		3,911,898		(3,018,343	)		10,640			(47,728	)		22,527,236


		2021
		Beginning balance		Increase in provision		Payment			Reversal			Others			Ending balance
		In millions of won
Employment benefits
Provisions for employment benefits	￦		1,024,574		1,048,569		(1,024,212	)		—			8			1,048,939
Litigation
Litigation provisions			113,002		67,443		(44,446	)		(15,763	)		(5,518	)		114,718
Decommissioning cost
Nuclear plants			16,974,884		2,545,803		(59,226	)		—			—			19,461,461
Spent fuel			1,354,001		452,063		(455,402	)		—			—			1,350,662
Radioactive waste			1,891,613		3,862		(51,666	)		(11,274	)		—			1,832,535
PCBs			119,019		2,182		(17,408	)		(128	)		—			103,665
Other recovery provisions			25,840		553		(169	)		—			4,007			30,231
Others
Power plant regional support program			144,272		49,596		(47,280	)		—			—			146,588
Transmission regional support program			96,895		306,409		(153,016	)		—			—			250,288
Provisions for financial guarantee			66,354		85,355		(72,109	)		—			1,241			80,841
Provisions for RPS			9,126		445,402		(430,344	)		(24,184	)		—			—
Provisions for greenhouse gas emissions obligations			393,121		547,911		(235,469	)		(2,174	)		(47,845	)		655,544
Others			314,535		104,416		(95,541	)		(40,139	)		(11,443	)		271,828

	￦		22,527,236		5,659,564		(2,686,288	)		(93,662	)		(59,550	)		25,347,300

Changes in greenhouse gas emissions rights for the years ended December 31, 2021 and 2020 are as follows:


	2020
	2nd planned period
	Quantity			Amount
	In ten thousands of tons(tCO2-eq) and millions of won
Beginning		17,276			18,306
Purchase (sell)		723			270,338
Government submission		—			—
Borrowing (carryforward)		(94	)		68,711

Ending		17,905			357,355


	2021
	2nd planned period						3rd planned period
	2020						2021				2022					2023					2024					2025					Total
	Quantity			Amount			Quantity		Amount		Quantity			Amount		Quantity			Amount		Quantity			Amount		Quantity			Amount		Quantity		Amount
	In ten thousands of tons(tCO2-eq) and millions of won
Beginning		17,905			357,355			16,051		38,338		15,782			—		15,782			—		5,261			—		5,261			—		58,137		38,338
Purchase (sell)		433			95,375			1,426		410,099		(31	)		7,296		(43	)		5,479		(75	)		—		(50	)		6,873		1,227		429,747
Government submission		(17,560	)		(280,924	)		—		—		—			—		—			—		—			—		—			—		—		—
Borrowing (carryforward)		(539	)		(113,014	)		352		76,221		277			55,439		10			3,050		—			—		—			—		639		134,710
Others		(239	)		(58,792	)		—		—		—			—		—			—		—			—		—			—		—		—

Ending		—			—			17,829		524,658		16,028			62,735		15,749			8,529		5,186			—		5,211			6,873		60,003		602,795

(iii)

The Company does not have greenhouse gas emissions rights pledged as collateral as of December 31, 2021.

(iv)

The Company does not hold any greenhouse gas emissions rights

for a purpose of

generating a profit from short-term

fluctuations

in price as of December 31, 2021.

(v)

Estimated

greenhouse

gas emission of the Company for the year ended December 31, 2021 is 17,618 ten thousand tons.