Notes to the Consolidated Financial Statements

24. Non-interest bearing liabilities

€ 000

2013

2012

Non-current

   

  Deferred tax liabilities

481 639

  Other long-term liabilities

2,877 4,193

Total

3,338 4,832
     

Current

   

  Accounts payable

3,678 1,779

Total

3,678 1,779

 

   

Other non-interest bearing current liabilities

   

  Advance payments received

8,140 8,204

  Accruals and deferred income

10,699 10,012

  Statutory provisions

275 559

  Income tax liabilities

54 822

  Other liabilities

4,150 4,255

Total

23,319 23,852

Total non-interest bearing liabilities

30,334 30,464
     

 

The book value of non-interest bearing current liabilities represents a reasonable estimate of their fair value. Material items included in accrued expenses arise from the accrual of holiday pay, as well as accrued provisions for salaries and fees.