27. Trade and other liabilities

31/12/2014

31/12/2013

(restated data)

Trade liabilities 7 049 9 889
Investment liabilities 923 871
Finance lease 26 30
Other 108 93
Financial liabilities 8 106 10 883
Payroll liabilities 245 221
Environmental liabilities 19 18
Special funds 18 13
Excise tax and fuel charge 1 756 1 617
Value added tax 735 919
Other taxation, duties, social security and other benefits 89 95
Accruals 200 233
holiday pay accrual 60 58
liabilities due to reimbursement of excise tax cost to suppliers providing
tax warehouse services
140 175
Prepayments for deliveries 45 14
Other 2 -
Non-financial liabilities 3 109 3 130
11 215 14 013

Trade and other liabilities denominated in foreign currencies as at 31 December 2014 and 31 December 2013 amounted to PLN 7,424 million and PLN 9,959 million, respectively.
The currency structure of financial liabilities is presented in note ‎32.5.1.2.1.
Information regarding trade and other liabilities that were hedged with the Group’s assets is presented in note 30.