44. Provisions for employee benefits

Due to the adopted accounting policy and the fact that the PZU Group entities did not separate defined benefit assets, the carrying amount of defined benefit provisions is equal to the current value of the corresponding liabilities.

The actuarial assumptions used for the purpose of estimating provisions for employee benefits have been presented in Note 6.2.6.

Provisions for employee benefits 31 December 2015 31 December 2014
Provision for employee leaves 66,654 71,923
Defined benefit plans 47,442 44,384
- provisions for retirement severence pay 23,287 20,923
- provisions for death benefits 24,155 23,461
Other long-term employee benefits 3,302 3,763
Total provisions for employee benefits 117,398 120,070
 
Net income and expenses related to provisions for employee benefits 1 stycznia - 31 grudnia 2015 1 stycznia - 31 grudnia 2014
Net revenue (expenses) recognized in profit or loss (4,568) (1,505)
Defined benefit plans (4,381) (1,492)
- provisions for retirement severance pay (1,889) (1,896)
- provisions for death benefits (2,492) 404
Other long-term employee benefits (187) (13)
Net revenue (expenses) recognized in other comprehensive income 2,128 (8,438)
Defined benefit plans 2,095 (7,933)
- provisions for retirement severance pay 931 (3,306)
- provisions for death benefits 1,164 (4,627)
Other long-term employee benefits 33 (505)
Total net income and expenses related to provisions for employee benefits (2,440) (9,943)

Section consists:

44.1 Provisions for retirement benefits

44.2 Provisions for death benefits