in Note 21. NOTES TO THE FINANCIAL STATEMENTS 31 December 2023 TENAGA NASIONAL BERHAD Integrated Annual Report 2023 258 23 PAYABLES (CONTINUED) (b) The movements in provision during the financial year are as follows: CESS Fund* RM’million Legal/ Disputes RM’million Capital Expenditure RM’million Levy Tax RM’million Services RM’million Others RM’million Total RM’million Group 2023 As at the beginning of the financial year 166.6 25.6 34.0 45.7 0 26.6 298.5 Provisions/(Reversal) during the financial year 48.1 (4.5) (8.1) 1.7 70.6 0 107.8 Utilised during the financial year (64.2) 0 0 0 0 0 (64.2) As at the end of the financial year 150.5 21.1 25.9 47.4 70.6 26.6 342.1 2022 As at the beginning of the financial year 134.5 54.9 75.5 55.4 0 5.0 325.3 Provisions/(Reversal) during the financial year70.7 4.8 (41.5) (9.7) 0 21.6 45.9 Utilised during the financial year (38.6) (34.1) 0 0 0 0 (72.7) As at the end of the financial year 166.6 25.6 34.0 45.7 0 26.6 298.5 CESS Fund* RM’million Legal/ Disputes RM’million Capital Expenditure RM’million Services RM’million Others RM’million Total RM’million Company 2023 As at the beginning of the financial year 29.0 12.2 34.0 0 26.6 101.8 Provisions/(Reversal) during the financial year 4.6 0.2 (8.1) 70.6 0 67.3 Utilised during the financial year 0 0 0 0 0 0 As at the end of the financial year 33.6 12.4 25.9 70.6 26.6 169.1 2022 As at the beginning of the financial year 24.3 42.2 75.5 0 5.0 147.0 Provisions/(Reversal) during the financial year 4.7 4.1 (41.5) 0 21.6 (11.1) Utilised during the financial year 0 (34.1) 0 0 0 (34.1) As at the end of the financial year 29.0 12.2 34.0 0 26.6 101.8 * Central Excise and Service Tax ('CESS') Fund is relating to contribution for Electricity Supplies Industry Trust Account (‘AAIBE’). NOTES TO THE FINANCIAL STATEMENTS 31 December 2023 FINANCIAL STATEMENTS Sec 5 259 24 EMPLOYEE BENEFITS Accounting Policy The Group and the Company have various post-employment benefit schemes which are either defined contribution or defined benefit plans. A defined