20. Trade and other payables

At
Note31 December 201431 December 2013
Trade and other non-current payables
Trade payables 31.1 175 16
Including payables due to purchase, construction of property, plant
and equipment and intangible assets
168 9
Put option liabilities for employee shares 3 27
Other financial liabilities 12 11
Total financial liabilities (scope of IFRS 7) 190 54
Deferred income: 812 720
liabilities due to Franco Nevada streaming contract* 543 668
advances received from customers 269 52
Total non-financial liabilities 812 720
Total trade and other non-current payables 1 002 774
Trade and other current payables
Trade payables 31.1 1 209 1 275
including payables due to purchase, construction of property,
plant and equipment and intangible assets
407 414
Payables due to unsettled derivatives 31.2 - 19
Put option liabilities for employee shares 16 3
Other financial liabilities 106 120
Total financial liabilities (scope of IFRS 7) 1 331 1 417
Employee benefits liabilities 217 213
Liabilities due to taxes and social security 587 486
Other non-financial liabilities 65 61
Special funds 238 206
Deferred income 35 47
Accruals** 763 664
Total non-financial liabilities 1 905 1 677
Total trade and other current payables 3 236 3 094
Total trade and other non-current and current payables 4 238 3 868

* This liability is recognised at fair value, corresponding to the obligation to provide streaming services in the future, arising from contractual obligations, which will be accounted for in the future based on the amount provided.
**As at 31 December 2014, accruals consisted mainly of the the one-off bonus paid after the approval of the annual financial statements which were recorded in the accounting books in the reporting year and other employee benefits resulting from the collective labour agreements in the amount of PLN 321 million (PLN 343 million as at 31 December 2013) and costs due to unused annual leave in the amount of PLN 60 million (PLN 53 million as at 31 December 2013).