Accrued liabilities

Accrued liabilities are summarized as follows:

	2008	2009
Personnel-related costs:
- Salaries and wages	438	392
- Accrued holiday entitlements	192	168
- Other personnel-related costs	161	190
Fixed-asset-related costs:
- Gas, water, electricity, rent and other	69	55
Taxes:
- Income tax payable	132	118
- Other taxes payable	16	10
Communication & IT costs	23	13
Distribution costs	92	73
Sales-related costs:
- Commission payable	53	52
- Advertising and marketing-related costs	87	92
- Other sales-related costs	249	183
Material-related costs	170	165
Interest-related accruals	79	87
Deferred income	664	651
Derivative instruments - liabilities	505	276
Other accrued liabilities	704	609
	3,634	3,134

Please refer to note (5) Income taxes for a specification on the income tax payable.