Investment liabilities include liabilities related to the purchase of non-financial non-current assets. Initially, they are carried at fair value adjusted for transaction costs. Subsequently, they are measured at amortized cost. This applies to liabilities with a maturity of over 1 year for which the liability value corresponds to the amount that would be paid in a single cash transaction. The difference between this amount and the total payments is recognized as interest expense over the period of commercial credit. Liabilities with a maturity of up to 1 year are measured in the amount payable.