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Deferred tax assets and liabilities (Tables)

12 Months Ended

Dec. 31, 2024

Deferred tax assets and liabilities

Summary of Recognized deferred tax assets and liabilities


		Assets				Liabilities				Net
		2024		2023		2024		2023		2024		2023
Property, plant and equipment and intangible assets		845,181		1,952,945		(10,807,405)		(10,229,249)		(9,962,224)		(8,276,304)
Derivative instruments		38,637		56,026		(448,951)		(891,094)		(410,314)		(835,068)
Reserve for defined benefit plan and provisions		2,194,978		2,041,197		(569)		(42,375)		2,194,409		1,998,822
Tax losses carried forward		1,058,535		2,364,929		-		-		1,058,535		2,364,929
Tax allowances		2,111,083		834,428		-		-		2,111,083		834,428
Other assets and liabilities (*)		3,650,676		2,481,626		(1,354,032)		(239,494)		2,296,644		2,242,132
Deferred tax assets/(liabilities)		9,899,090		9,731,151		(12,610,957)		(11,402,212)		(2,711,867)		(1,671,061)
Offsetting		(7,361,212)		(8,101,477)		7,361,212		8,101,477		-		-
Net deferred tax assets/(liabilities)		2,537,878		1,629,674		(5,249,745)		(3,300,735)		(2,711,867)		(1,671,061)

(*)

Mainly comprises of loans, bonds, prepaid expenses and lease liabilities’ deferred tax effects.

Summary of Movement in deferred tax assets/ (liabilities)


		2024		2023
Opening balance, net		(1,671,061)		(9,036,191)
Income statement charge		(1,563,492)		7,737,186
Tax charge relating to components of other comprehensive income		(644,487)		1,641,006
Transferred to assets held for sale (Note 3)		-		(1,899,846)
Exchange differences		1,167,173		(113,216)
Closing balance, net		(2,711,867)		(1,671,061)

Summary of Expiration of unused tax losses


Expiration Date		Amount
2025		4,261,550
2026		179,663
2027		2,423,491
2028		633,291
2029		4,237,579
2030		271,319
2031		337,133
Indefinite		46,751
Total		12,390,777