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| Other liabilities | 31 December 2015 | 31 December 2014 |
| Accrued costs | 1,008,246 | 743,655 |
| Accrued costs of brokers’ commissions | 272,153 | 250,867 |
| Accrued remuneration costs | 114,245 | 131,759 |
| Accrued costs from reinsurance | 412,227 | 214,268 |
| Accrued employee bonuses | 86,283 | 94,558 |
| Other | 123,338 | 52,203 |
| Deferred income | 116,682 | 33,374 |
| Other liabilities | 2,553,083 | 3,042,482 |
| Direct insurance liabilities | 696,166 | 686,714 |
| Reinsurance liabilities | 96,718 | 94,384 |
| Liabilities to the State Budget, other than due to income tax | 34,576 | 30,001 |
| Public legal settlements: | 51,538, | 25,701 |
| Liabilities to employees | 9,110 | 13,106 |
| Insurance Guarantee Fund | 11,247 | 11,794 |
| Liabilities arising from financial instrument transactions | 572,240 | 444,089 |
| Liabilities from acquisition of third share installment of Alior Bank | 341,709 | - |
| Liabilities to PZU shareholders (dividends) | 2,982 | 1,471,120 |
| Trade payables to suppliers | 122,078 | 89,787 |
| Estimated non-insurance liabilities | 175,786 | 133,359 |
| Liabilities towards banks due to payment instruments cleared by the National Clearing House | 183,574 | - |
| Provision for withdrawals | 94,045 | - |
| Liabilities of Alior Bank due to banking product insurance offered to the clients of the bank | 66,941 | - |
| Direct claims handling liabilities | 11,113 | - |
| Other | 83,260 | 42,427 |
| Total other liabilities | 3,678,011 | 3,819,511 |
As at 31 December 2015 and 31 December 2014 the fair value of other liabilities did not differ substantially from their carrying amount, due to the fact that over 98% of them are short-term liabilities.
| Liabilities by maturity | 31 December 2015 | 31 December 2014 |
| Up to 1 year | 3,627,723 | 3,783,663 |
| Over 1 year and up to 5 years | 41,571 | 33,025 |
| Over 5 years | 8,717 | 2,823 |
| Total liabilities by maturity | 3,678,011 | 3,819,511 |
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