| 31 December 2016 | 31 December 2015 | |
|---|---|---|
| Trade payables to related parties | 9.6 | 6.2 |
| Trade payables to third parties | 241.9 | 284.1 |
| Taxation and social security payables | 156.6 | 176.1 |
| Payables relating to purchase of programming rights to related parties | 1.4 | 1.4 |
| Payables relating to purchase of programming rights to third parties | 75.0 | 53.0 |
| Payables relating to purchases of tangible and intangible assets | 195.8 | 145.1 |
| Accruals | 706.4 | 594.5 |
| Short-term provisions | 130.1 | 112.1 |
| Derivative instruments (IRS) liabilities (note 38) | - | 72.9 |
| Other | 52.7 | 40.0 |
| Total | 1,569.5 | 1,485.4 |
Accruals
| 31 December 2016 | 31 December 2015 | |
|---|---|---|
| Salaries | 98.5 | 84.0 |
| License fees and royalties for copyright management organizations | 87.1 | 66.0 |
| Distribution costs | 80.0 | 97.0 |
| Costs of settlements with telecommunication operators | 152.3 | 113.4 |
| Other | 288.5 | 234.1 |
| Total | 706.4 | 594.5 |
Short-term and long-term provisions
| 2016 | 2015 | |
|---|---|---|
| Opening balance as at 1 January | 225.9 | 259.8 |
| Acquisition of subsidiary (see note 37) | 20.8 | 0.1 |
| Increases | 35.3 | 7.8 |
| Reversal | (29.4) | (36.0) |
| Utilisation | (1.9) | (5.8) |
| Closing balance as at 31 December | 250.7 | 225.9 |
| Of which: | ||
| Short-term | 130.1 | 112.1 |
| Long-term | 120.6 | 113.8 |
Provisions comprise inter alia of provision for license fees, litigation and disputes, warranty provision, provision for dismantling and onerous contracts.
Trade payables and payables relating to purchases of programming rights and non-current assets by currency
| Currency | 31 December 2016 | 31 December 2015 |
|---|---|---|
| PLN | 427.9 | 414.4 |
| USD | 69.4 | 54.7 |
| EUR | 22.6 | 15.3 |
| Other | 3.8 | 5.4 |
| Total | 523.7 | 489.8 |
Accruals by currency
| Currency | 31 December 2016 | 31 December 2015 |
|---|---|---|
| PLN | 585.3 | 533.0 |
| EUR | 80.4 | 51.1 |
| USD | 21.0 | 2.0 |
| Other | 19.7 | 8.4 |
| Total | 706.4 | 594.5 |