12.4 Other liabilities

in PLN millions, unless otherwise stated

Accounting policies

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.

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	As at 31 December 2020	Stan na As at 31 December 2019
Deferred income, including:	313	366
Liabilities due to Franco Nevada streaming contract	230	263
Trade payables	169	174
Other liabilities	69	91
Other liabilities – non-current	551	631

Special funds	385	363
Deferred income, including:	147	59
Trade payables	99	22
Grants to assets	6	7
Accruals, including:	484	446
Provision for purchase of property rights related to consumed electricity	55	53
Charge for discharging gases and dusts to the air	120	90
Other accounted costs, proportional to achieved revenues, which are future liabilities estimated on the basis of contracts entered into	156	156
Other financial liabilities	144	107
Other non-financial liabilities	42	51
Other liabilities – current	1 202	1 026

Total – non-current and current liabilities	1 753	1 657

12.3 Other assets

12.5 Assets and liabilities not recognised in the statement of financial position