27.2. Short-term energy certificates and CO2 emission rights
| Year ended 31 December 2022 | Year ended 31 December 2021 | |||||
|---|---|---|---|---|---|---|
| Energy certificates | CO2 emission allowances | Total | Energy certificates | CO2 emission allowances | Total | |
| Opening balance | 151 | 6 | 157 | 705 | 334 | 1 039 |
| Direct purchase | 372 | 1 797 | 2 169 | 281 | 1 360 | 1 641 |
| Generated internally | 227 | − | 227 | 239 | – | 239 |
| Surrendered | (635) | (1 494) | (2 129) | (1 221) | (1 635) | (2 856) |
| Reclassification | 130 | 43 | 173 | 147 | (53) | 94 |
| Closing balance | 245 | 352 | 597 | 151 | 6 | 157 |
The reclassification of CO2 allowances mainly comprises the reclassification of allowances acquired in previous years and intended for redemption in 2022 from long-term to short-term CO2 allowances. In addition, in 2022, part of the above-mentioned allowances with the value of PLN 199 million was reclassified from short-term CO2 emission allowances to inventories. The reclassification relates to allowances disposed of by the Group in connection with the surplus of allowances for 2021 in the portfolio of Nowe Jaworzno Grupa TAURON Sp. z o.o. as a result of the failure of the 910 MW Unit in Jaworzno, as further described in Note 15 to consolidated financial statements.