21.2. Reconciliation of the effective tax rate
| Year ended 31 December 2022 |
Year ended 31 December 2021 (restated figures) |
|
|---|---|---|
| Profit/(loss) before taxation on continuing operations | 110 | 1 125 |
| Profit/(loss) before taxation on discontinued operations | 23 | (450) |
| Tax at Poland’s statutory tax rate of 19% | (25) | (128) |
| Adjustments to income tax from previous years | 13 | (34) |
| Tax effect of TAURON Group reorganization transactions | (12) | − |
| Write-off to fair value of disposal group classified as held for sale | (87) | − |
| Non-tax revenue and fixed costs | (81) | (7) |
| Changes in deferred tax estimates | (101) | (151) |
| Other | 26 | 30 |
| Tax at the effective rate of 201% (2021: 43%) | (267) | (290) |
| Income tax (expense) in the financial result: | (267) | (290) |
| relating to continuing operations | (319) | (293) |
| relating to discontinued operations | 52 | 3 |