49. Investment liabilities
| Operating segment | As at 31 December 2022 | As at 31 December 2021 |
|
Mining |
− | 30 |
|
Generation |
107 | 110 |
|
Renevable Energy Sources |
31 | 19 |
|
Distribution |
389 | 345 |
|
Sales and Other |
180 | 112 |
| Total | 707 | 616 |
Long-term investment liabilities are presented in the consolidated statements of financial position under other financial liabilities. As at 31 December 2022, the related liability amounted to PLN 60 million (as at 31 December 2021, the liability on this account did not occur).
Commitments to incur capital expenditure
As at 31 December 2022 and as at 31 December 2021, the Group committed to incur expenditure of PLN 4 551 million and PLN 2 844 million, respectively, on property, plant and equipment and intangible assets, the key items of which are shown in the table below.
| Operating segment | Agreement/investment project | As at 31 December 2022 | As at 31 December 2021 |
| Distribution | Construction of new electrical connections | 2 039 | 1 342 |
| Modernization and reconstruction of existing networks | 610 | 556 | |
| Renewable Energy Sources | Construction of wind farms | 947 | 82 |
| Construction of the photovoltaic farms | 233 | − | |
| Generation | Expansion of heat sources in new capacities | 88 | 141 |
| Construction of 910 MW Power Unit in Jaworzno and additional work | 44 | 166 |