Other non-current liabilities consist of the following:
|
31/12/2023 |
31/12/2022 |
|---|---|---|
Other non-current financial liabilities (in particular from derivatives and contingent considerations as well as other financial liabilities) |
8,434 |
0 |
Non-current non-financial accruals for personnel expenses |
1,917 |
609 |
Other non-current non-financial liabilities (particularly partial retirement obligations) |
3,208 |
3,006 |
Total |
13,559 |
3,615 |
Other current liabilities consist of the following:
|
31/12/2023 |
31/12/2022 |
|---|---|---|
Other current financial liabilities |
|
|
Derivatives not yet settled (open positions) |
8,315 |
8,981 |
Other accruals |
33,672 |
34,113 |
Contract liabilities – accruals for discounts and rebates (see note 5) |
4,525 |
2,976 |
Debtor payments from factoring not yet forwarded |
9,438 |
19,202 |
Other current financial liabilities |
10,819 |
7,062 |
|
66,769 |
72,333 |
Other current non-financial liabilities |
|
|
Liabilities from other taxes |
6,503 |
6,315 |
Wage and salary liabilities |
10,585 |
9,102 |
Social security liabilities |
7,769 |
7,116 |
Contract liabilities – down payments received (see note 5) |
12,198 |
12,298 |
Accruals for personnel expenses |
24,018 |
24,134 |
Deferred income and other |
1,403 |
1,706 |
|
62,476 |
60,671 |
Total |
129,244 |
133,005 |
The other accruals mainly cover liabilities for the delivery of goods and the performance of services by third parties which have not yet been invoiced.
The accruals for personnel costs consist primarily of liabilities for short-term claims by active and former employees (in particular, for unused vacation and compensation time, overtime and performance bonuses).