Trade and other payables classified as financial liabilities are initially recognised at fair value that corresponds to nominal value, less transaction costs, and are subsequently measured at amortised cost using an effective interest rate approach.
Other liabilities not constituting financial liabilities are initially recognised at nominal value and are measured at the end of the reporting period in the amount of payment due.
| As at | ||
|---|---|---|
| 31 December 2020 | 31 December 2019 | |
| Non-current trade and other payables | ||
| Liabilities concerning purchase of licences for geological information and concessions | 32 354 | 36 493 |
| Liabilities arising from assignment of loan agreement | – | 80 123 |
| Liabilities concerning deposits for futures transactions on CO2 emission allowances | 99 700 | – |
| Other | 739 | 3 159 |
| Non-current trade and other payables | 132 793 | 119 775 |
| Current trade and other payables | ||
| Trade payables | 516 924 | 820 238 |
| Advances received for supplies, works and services | 77 204 | 93 |
| Tax (excluding income tax) and similar liabilities | 412 353 | 432 755 |
| Liabilities concerning purchase of tangible and intangible assets | 425 858 | 470 411 |
| Dividend liabilities | 4 | 4 |
| Special funds | 312 | 1 089 |
| Liabilities concerning deposits for futures transactions for CO2 emission allowances | 482 414 | – |
| Other | 122 857 | 188 850 |
| Total current trade and other payables | 2 037 926 | 1 913 440 |
| Total trade and other payables | 2 170 719 | 2 033 215 |