21. Accrued liabilities
|Salaries / wages and social costs||107.8||89.5|
Trade-related accrued liabilities comprise year-end rebates, returns, markdowns on seasonal products, and other services provided by trade partners.
The line “Salaries / wages and social costs” is related to bonuses, overtime, and outstanding vacation days, whereas the position “Other” comprises accruals for third-party services rendered as well as commissions.