(2)	Changes in provisions for the years ended December 31, 2021 and 2022 are as follows:


		202 1
		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

(2)	Changes in provisions for the years ended December 31, 2021 and 2022 are as follows, continued:


		2022
		Beginning balance		Increase in provision		Payment			Reversal			Others			Ending balance

		In millions of won
Employment benefits
Provisions for employment benefits	￦		1,048,939		997,281		(1,001,283	)		—			121			1,045,058
Litigation
Litigation provisions			114,718		112,797		(39,633	)		(6,360	)		(343	)		181,179
Decommissioning cost
Nuclear plants			19,461,461		3,630,830		(56,813	)		—			(51	)		23,035,427
Spent fuel			1,350,662		493,943		(417,687	)		—			—			1,426,918
Radioactive waste			1,832,535		221,629		(64,157	)		—			—			1,990,007
PCBs			103,665		1,949		(17,156	)		(99	)		—			88,359
Other recovery provisions			30,231		2,093		(165	)		(751	)		1,362			32,770
Others
Power plant regional support program			146,588		52,470		(54,554	)		—			—			144,504
Transmission regional support program			250,288		176,424		(187,477	)		—			—			239,235
Provisions for financial guarantee			80,841		4,738		(17,789	)		—			(550	)		67,240
Provisions for RPS			—		587,586		(556,993	)		(6,254	)		—			24,339
Provisions for greenhouse gas emissions obligations			655,544		387,299		(590,172	)		(33,596	)		(120,199	)		298,876
Others			271,828		4,447		(39,566	)		(19,853	)		925			217,781

	￦		25,347,300		6,673,486		(3,043,445	)		(66,913	)		(118,735	)		28,791,693

(3)	Greenhouse gas emissions rights and obligations:

(i)

Allowances received free of charge from the government for each planned period as of December 31, 2022 are as follows:


	3rd planned period
	2021		2022		2023		2024		2025		Total

	In ten thousands of tons(tCO2-eq)
Allowances received free of charge from the government		15,085		14,789		14,784		4,928		4,928		54,514

(ii)

Changes in greenhouse gas emissions rights for the years ended December 31, 2021 and 2022 are as follows:


	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 tons(tCO2-eq), 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


	2022
	3rd planned period
	2021						2022						2023					2024				2025				Total
	Quantity			Amount			Quantity			Amount			Quantity		Amount			Quantity		Amount		Quantity		Amount		Quantity			Amount

	In ten thousands tons(tCO2-eq), millions of Won
Beginning (*)		16,433			524,658			14,942			62,735			11,166		8,529			3,671		—		3,696		6,873		49,908			602,795
Purchase (Sell)		1,191			267,433			1,343			272,824			32		6,315			35		7,185		—		—		2,601			553,757
Government submission		(17,602	)		(580,807	)		(838	)		(173,145	)		—		245			—		—		—		—		(18,440	)		(753,707	)
Borrowing (carryforward)		(22	)		(3,298	)		286			45,847			48		12,225			22		5,699		—		—		334			60,473
Others		—			(207,986	)		—			(16,256	)		—		(8,529	)		—		—		—		5,419		—			(227,352	)

Ending		—			—			15,733			192,005			11,246		18,785			3,728		12,884		3,696		12,292		34,403			235,966

(*)

Changes such as additional allowances or cancellation of allowances are reflected.

(iii)

The Company does not have greenhouse gas emissions rights pledged as collateral as of December 31, 2022.

(iv)

The Company does not hold any greenhouse gas emissions rights prepared for generating a profit from short-term fluctuations in price as of December 31, 2022.

(v)

Estimated greenhouse gas emission of the Company for the year ended December 31, 2022 is 13,167 ten thousand tons.