Notes to the Consolidated Financial Statements

24. Non-interest bearing liabilities

€ 000

2012

2011

Non-current

 

 

  Deferred tax liabilities

639

772

  Other long-term liabilities

4,193 674

Total

4,832

1,446

   

 

Current

 

 

  Accounts payable

1,779

1,961

Total

1,779

1,961

 

 

 

Other non-interest bearing current liabilities

 

 

  Advance payments received

8,204

4,585

  Accruals and deferred income

10,012

11,626

  Statutory provisions

559

748

  Income tax liabilities

822

100

  Other liabilities

4,255

5,722

Total

23,852

22,781

Total non-interest bearing liabilities

30,464

26,189

     

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.