24. Deferred income tax assets

24b. Change of temporary differences

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	31.12.2015	Previous years adjustment	Changes to financial result	Changes to equity	31.12.2016
Difference between tax and balance sheet depreciation	66 250	0	1 054	0	67 304
Balance sheet valuation of financial instruments	(16 873)	0	5 573	0	(11 300)
Unrealised receivables/ liabilities on account of derivatives	(14 354)	0	1 158	0	(13 196)
Interest on deposits and securities to be paid/ received	6 046	0	(23 945)	0	(17 899)
Interest and discount on loans and receivables	(8 269)	0	(16 169)	0	(24 438)
Income and cost settled at effective interest rate	71 701	0	9 244	0	80 945
Provisions for loans presented as temporary differences	105 466	0	13 804	0	119 270
Employee benefits	14 768	0	(986)	0	13 782
Provisions for future costs	13 103	0	(25)	0	13 078
Valuation of investment assets, cash flows hedge and actuarial gains (losses) recognized in revaluation reserve	(4 282)	0	0	47 667	43 385
Tax loss deductible in the future	2 910	0	(2 789)	0	121
Other	1 145	(12 893)	14 462		2 714
Tota	237 612	(12 893)	1 380	47 667	273 767

24c. Change of temporary differences

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	31.12.2014	Previous years adjustment	Changes to financial result	Changes to equity	31.12.2015
Difference between tax and balance sheet depreciation	66 306	0	(56)	0	66 250
Balance sheet valuation of financial instruments	6 977	(1 611)	(22 239)	0	(16 873)
Unrealised receivables/ liabilities on account of derivatives	(7 811)	0	(6 543)	0	(14 354)
Interest on deposits and securities to be paid/ received	(55 586)	(3 009)	64 641	0	6 046
Interest and discount on loans and receivables	(27 329)	246	18 814	0	(8 269)
Income and cost settled at effective interest rate	60 151	0	11 550	0	71 701
Provisions for loans presented as temporary differences	93 050	(223)	12 639	0	105 466
Employee benefits	15 954	0	(1 186)	0	14 768
Provisions for future costs	16 192	0	(3 089)	0	13 103
Valuation of investment assets, cash flows hedge and actuarial gains (losses) recognized in revaluation reserve	26 485	0	0	(30 767)	(4 282)
Tax loss deductible in the future	2 721	0	189	0	2 910
Other	(834)	0	1 979		1 145
Total	196 276	(4 597)	76 699	(30 767)	237 612

24d. Change of deferred income tax

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	1.01.2016 – 31.12.2016	1.01.2015 – 31.12.2015
Difference between tax and balance sheet depreciation	1 054	(56)
Balance sheet valuation of financial instruments	5 573	(22 239)
Unrealised receivables/ liabilities on account of derivatives	1 158	(6 543)
Interest on deposits and securities to be paid/ received	(23 945)	64 641
Interest and discount on loans and receivables	(16 169)	18 814
Income and cost settled at effective interest rate	9 244	11 550
Provisions for loans presented as temporary differences	13 804	12 639
Employee benefits	(986)	(1 186)
Provisions for future costs	(25)	(3 089)
Tax loss deductible in the future	(2 789)	189
Other	14 462	1 979
Change of deferred income tax recognized in financial result	1 380	76 699
Valuation of investment assets, cash flows hedge and actuarial gains (losses) recognized in revaluation reserve	47 667	(30 767)

24e. Negative temporary differences for which the deferred income tax asset was not recognised in the balance sheet

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Temporary differences expiry year	31.12.2016	31.12.2015
Unlimited	12 125	11 749
Total	12 125	11 749

The value of negative temporary differences presented in the above table was recalculated with the valid tax rate.

In accordance with IAS 12, the Group offset deferred income tax assets with deferred income tax liabilities.

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	31.12.2016	31.12.2015
Net deferred income tax assets	273 767	237 612
Net deferred income tax provision	–	–
TOTAL	273 767	237 612