21. Accrued liabilities
| CHF million | 2014 | 2013 |
|---|---|---|
| Trade | 328.7 | 251.7 |
| Salaries / wages and social costs | 107.8 | 89.5 |
| Other | 145.6 | 132.0 |
| Total | 582.1 | 473.2 |
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.