Urenco Annual Report 2022

12. Amounts due to Group undertakings 31/12/22 €m 31/12/21 €m Current liabilities 2,495.5 2,247.2 Non-current liabilities 1,025.0 957.8 3,520.5 3,205.0 Intercompany accounts included in amounts due to Group undertakings are subject to interest. The average annual rate prevailing in the year was 1.48% (2021: 0.17%) on current balances and 2.65% (2021: 2.62%) on non-current balances. The intercompany payable is not secured on the Company’s assets and is payable on demand. 13. Trade and other payables 31/12/22 €m 31/12/21 €m Accruals 31.8 20.9 Trade payables 5.1 3.7 Amounts due to related parties 53.7 55.5 Other taxes and social security costs 0.7 0.7 91.3 80.8 Accruals includes interest accrued on intercompany payables of €13.5 million (2021: €4.7 million). 14. Derivative financial instruments Categories of financial instruments at fair value Amounts due within one year Amounts due after more than one year 31/12/22 €m 31/12/21 €m 31/12/22 €m 31/12/21 €m Financial assets at fair value through profit and loss Intercompany balances – embedded forward foreign exchange contracts 59.9 18.6 42.5 28.4 Interest rate/cross currency contracts - 38.4 5.9 - Forward foreign exchange contracts 26.6 12.7 27.8 23.4 Total assets measured at fair value 86.5 69.7 76.2 51.8 Financial liabilities at fair value through profit and loss Intercompany balances – embedded forward foreign exchange contracts (14.0) (10.1) (27.9) (19.8) Interest rate/cross currency contracts - (34.5) (33.7) (27.5) Forward foreign exchange contracts (60.7) (27.5) (42.0) (28.4) Total liabilities measured at fair value (74.7) (72.1) (103.6) (75.7) Financial statements Notes to the Company Financial Statements continued For the year ended 31 December 2022 175 Urenco Annual report and accounts 2022 Financial statements 03