53. Other current non-financial liabilities
SELECTED ACCOUNTING PRINCIPLES
Other non-financial liabilities include, in particular, overpayments received from customers and liabilities in respect of advance payments received which will be settled by the delivery of goods, services or fixed assets. Other non-financial liabilities are recognised in the amount requiring payment.
|
As at 31 December 2022 |
As at 31 December 2021 |
|
| Payments from customers relating to future periods | 821 | 568 |
| Amounts overpaid by customers | 484 | 392 |
| Prepayments for connection fees | 226 | 107 |
| Other | 111 | 69 |
| Other current non-financial liabilities, of which: | 22 | 2 |
| Allowance for Price Difference Payment Fund | 21 | − |
| Total | 843 | 570 |
The accrual of expenses for the allowance for the Price Difference Payment Fund (the „Fund”) relates to the recognition by Group companies, pursuant to the provisions of the Act of 27 October 2022 on extraordinary measures to limit the level of electricity prices and support certain consumers in 2023, of the costs of transferring funds to the Fund for 2022, as further described in Note 12 of consolidated financial statements.