45.3. Provisions for counterparty claims, court disputes and other provisions
Material provisions recognised within other provisions are described below:
| Operating segment | Description | Status as at 31 December 2022 | Status as at 31 December 2021 |
|---|---|---|---|
| Provision for real estate tax | |||
| Generating | The provision relates to the risk of the effects of unfavorable decisions regarding the exemption from real estate tax of assets constituting railway infrastructure. | 12 | – |
| Renewable Energy Sources | The provision relates to the risk of the effects of the Constitutional Court judgement of 22 July 2020 on imposing the real estate tax on wind power plants in 2018. In the year ended 31 December 2022, the company from the Renewable Energy Sources segment released the provision in full amount. | – | 17 |
| Distribution | Provision for the economic risk in the scope of real estate tax relating to power grid assets. In the year ended 31 December 2022, the company from the Distribution segment released the provision of PLN 8 million. | 31 | 39 |
| Provision for the increase in remuneration for transmission easements | |||
| Distribution | The provision relates to the risk of increased periodic charges for transmission easements for energy infrastructure located in the territory of forest districts subordinated to the Regional Directorate of State Forests in Wrocław, Katowice and Cracow in connection with a change in the nature of land from forest land to land associated with business activities. | 21 | 33 |