30. Deferred tax liability

Changes in deferred tax liability in the year ended 31 December 2013Opening balanceChanges recognized in the financial profit/lossChanges recognized in other comprehe-nsive incomeChanges in the consolidation scopeOther changesClosing balance
Financial instruments 358 165 (68 666) (42 802) (544) 759 246 912
Recourse receivables (3 706) 1 307 - - - (2 399)
Real property 29 609 (18 394) 3 185 (1 129) - 13 271
Deferred acquisition costs 110 752 (46) - - - 110 706
Accrued revenue and reinsurance costs (21 208) 1 176 - - - (20 032)
Provisions for jubilee bonuses, retirement severance pay etc. (13 856) (444) - - - (14 300)
Provision for bonuses and appropriation to the bonus fund (41 488) 1 663 - (1 374) - (41 199)
Provisions for employee vacation (5 680) (1 385) - (134) - (7 199)
Outstanding liabilities to natural persons (under personal service contracts, agency contracts etc.) (41 074) (11 307) - (8) - (52 389)
Other provisions and accruals (107 977) (864) - 733 - (108 108)
Prevention Fund 15 326 16 071 - - - 31 397
Equalization reserve 110 915 1 201 - - - 112 116
Other differences (32 221) 19 018 - (246) 72 (13 377)
Total deferred tax liability 357 557 (60 670) (39 617) (2 702) 831 255 399

Changes in deferred tax liability in the year ended 31 December 2012Opening balanceChanges recognized in the financial profit/lossChanges recognized in other comprehensive incomeReclassification from deferred tax assetsClosing balance
Financial instruments 66 546 271 561 20 058 - 358 165
Recourse receivables (6 982) 3 276 - - (3 706)
Real property 12 560 5 256 3 951 7 842 29 609
Deferred acquisition costs 105 999 4 753 - - 110 752
Deferred acquisition costs relating to PZU OPF (917) 1 986 - - 1 069
Accrued revenue and reinsurance costs (10 771) (10 437) - - (21 208)
Provisions for jubilee bonuses, retirement severance pay etc. (50 169) 36 652 - (339) (13 856)
Provision for bonuses and appropriation to the bonus fund (40 859) 684 - (1 313) (41 488)
Provisions for employee vacation (5 000) (680) - - (5 680)
Outstanding liabilities to natural persons (under personal service contracts, agency contracts etc.) (35 802) (4 950) - (322) (41 074)
Other provisions and accruals (95 468) (11 924) - (585) (107 977)
Prevention Fund 13 103 2 223 - - 15 326
Equalization reserve 111 872 (957) - - 110 915
Life insurance technical provisions 76 434 (76 434) - - -
Provision for restructuring expenses (21 462) 10 405 - - (11 057)
Other differences (9 368) (12 865) - - (22 233)
Total deferred tax liability 109 716 218 549 24 009 5 283 357 557

Offsetting of deferred tax assets and liabilities in companies included in TCG is described in section 19.