Excise tax guarantees and excise tax on goods and merchandise under the excise tax suspension procedure are part of off-balance sheet liabilities and as at 31 December 2022 and as at 31 December 2021 amounted to PLN 4,039 million and PLN 2,659 million, respectively. As at 31 December 2021, the Group assesses the materialisation of this type of liability as very low.