ESG Report of the
ENEA Capital Group for 2020

31. Trade and other payables

Accounting rules

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

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