12.4 Other liabilities
in PLN millions, unless otherwise stated
Other financial liabilities are initially recognised at fair value less transaction costs, and at the end of the reporting period they are measured at amortised cost.
| As at 31 December 2022 | As at 31 December 2021 | |
| Deferred income, including: | 238 | 355 |
| Liabilities due to Franco Nevada streaming contract | 137 | 210 |
| Trade payables | 186 | 187 |
| Other liabilities | 119 | 78 |
| Other liabilities – non-current, of which: | 543 | 620 |
| recognised in liabilities related to disposal group | – | 3 |
| recognised as “other liabilities” | 543 | 617 |
| Special purpose funds* | – | 412 |
| Deferred income, including: | 134 | 147 |
| Trade payables | 87 | 106 |
| Non-current assets received free of charge | 2 | 5 |
| Accruals, including: | 976 | 830 |
| Provision for purchase of property rights related to consumed electricity | 83 | 98 |
| Charges for discharging gases and dusts to the air | 391 | 260 |
| Other accounted costs, proportional to achieved revenues, which are future liabilities estimated on the basis of contracts entered into | 220 | 196 |
| Liabilities due to settled derivatives | 34 | 159 |
| Other financial liabilities | 123 | 99 |
| Other non-financial liabilities | 62 | 43 |
| Other liabilities – current, of which: | 1 329 | 1 690 |
| recognised in liabilities related to disposal group | – | 29 |
| recognised as “other liabilities” | 1 329 | 1 661 |
| Total – non-current and current liabilities | 1 872 | 2 310 |
* Change in the presentation: to the presentation together with the non-current part of the Provision for decommissioning costs of mines and other facilities, which is a result of the change in judgment as to the period of expected cash outflows from the fund, disclosure in Note 9.4.