46. Deferred tax liabilities

Changes in deferred tax liabilities in the year ended 31 December 2015 1) Opening balance Changes recognized in profit or loss Changes recognized in other comprehensive income Exchange differences Change in group composition Closing balance
Financial instruments 281,546 (51,447) 769 69 1,786 232,723
Subrogation receivables (2,004) 402 - (2) (130) (1,734)
Property 36,750 16,359 1,657 5 (3,461) 51,310
Deferred acquisition costs 121,476 83,632 - - - 205,108
Accrued revenue and reinsurance costs (24,004) 39,074 - - - 15,070
Provisions for employee benefits (20,680) 6,533 403 (18) (884) (14,646)
Provision for bonuses (43,573) 1,232 - (30) (1,537) (43,908)
Liabilities due to natural persons (under personal service contracts, agency contracts etc.) (47,359) (2,360) - - - (49,719)
Other provisions and accruals (104,399) 28,668 - (50) (4,143) (79,924)
Prevention Fund 18,476 (2,234) - - - 16,242
Equalization provision 113,543 7,019 - - - 120,562
Provision for restructuring expenses (1,777) 1,249 - -   (528)
Tax losses to be used in future periods (87) (13,247) - (80) (5,772) (19,186)
Other differences 70,525 8,110 - (263) (585) 77,787
Total deferred tax liabilities 398,433 122,990 2,829 (369) (14,726) 509,157

1) Compensation of deferred tax assets and liabilities of companies included in the TCG is described in Note 37.

Changes in deferred tax liabilities in the year ended 31 December 2014 1) Opening balance Changes recognized in profit or loss Changes recognized in other comprehensive income Change in group composition Exchange differences Closing balance
Financial instruments 246,912 27,175 1,743 5,716 - 281,546
Subrogation receivables (2,399) 395 - - - (2,004)
Property 13,271 20,807 3,166 (493) (1) 36,750
Deferred acquisition costs 110,706 10,770 - - - 121,476
Accrued revenue and reinsurance costs (20,032) (3,972) - - - (24,004)
Provisions for employee benefits (21,499) 2,889 (1,526) (544) - (20,680)
Provision for bonuses (41,199) (2,123) - (251) - (43,573)
Liabilities due to natural persons (under personal service contracts, agency contracts etc.) (52,389) 5,038 - (8) - (47,359)
Other provisions and accruals (108,108) 3,709 - - - (104,399)
Prevention Fund 31,397 (12,921) - - - 18,476
Equalization provision 112,116 1,427 - - - 113,543
Provision for restructuring expenses - (1,777) - - - (1,777)
Other differences (13,377) 4,835 - 78,204 776 70,438
Total deferred tax liabilities 255,399 56,252 3,383 82,624 775 398,433

1) Compensation of deferred tax assets and liabilities of companies included in the TCG is described in Note 34.