Notes to the Consolidated Financial Statements

24. Non-interest bearing liabilities

€ 000

2014

2013

Non-current

   

  Deferred tax liabilities

289 481

  Other long-term liabilities

1,113 2,877

Total

1,402 3,338
     

Current

   

  Accounts payable

2,827 3,678

Total

2,827 3,678

 

   

Other non-interest bearing current liabilities

   

  Advance payments received

7,968 8,140

  Accruals and deferred income

10,726 10,699

  Statutory provisions

231 275

  Income tax liabilities

16 54

  Other liabilities

4,260 4,150

Total

23,200 23,319

Total non-interest bearing liabilities

27,429 30,334

 

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.