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22 Prepaid expenses and accrued income/deferred income and accrued expenses

Prepaid expenses and accrued income

  31.12.2015 31.12.2014
     
Prepaid expenses and accrued income 4,552 5,136
     
Non-financial assets 4,304 4,818
Prepayment of energy and transport rights - 142
Other prepaid expenses 4,304 4,676
Financial assets 248 318
Other accrued incomes 248 318

Deferred income and accrued expenses

  31.12.2015 31.12.2014
     
Deferred incomes and accrued expenses 23,547 24,696
     
Non-financial liabilities 5,673 6,312
Other deferred incomes 916 748
Accrued capital, other taxes, charges and levies 4,757 5,564
Financial liabilities 17,874 18,384
Accrued interests 6,053 5,688
Accrued annual leave and overtime 6,692 6,968
Accrued other personnel expenses 1,689 2,960
Other accrued expenses 3,440 2,768

The financial assets under prepaid expenses and accrued income are allocated to the category other financial receivables, and financial liabilities under deferred income and accrued expenses are allocated to the category other financial liabilities. They are measured at amortised cost and are due within one year. The fair values have been taken as the carrying amounts.