IBERSOL | 2019 Annual Report

2019 ANNUAL REPORT 22. ACCOUNTS PAYABLE TO SUPPLIERS AND ACCRUED COSTS On 31st December 2019 and 2018, accounts payable to suppliers and accrued costs were broken down as follows: Dec/2019 Dec/2018 Suppliers c/ a 32 908 102 35 423 289 Suppliers - invoices pending approval 5 548 999 2 075 556 Suppliers of fixed assets c/ a 19 231 301 20 577 254 Total accounts payable to suppliers 57 688 402 58 076 099 Accrued costs - Payable insurance 109 426 78 685 Accrued costs - Payable remunerations 8 201 758 8 363 349 Accrued costs - Performance bonus 1 910 792 1 760 149 Accrued costs - Rent and lease (1) 1 842 319 6 382 705 Accrued costs - External services 6 219 141 4 543 492 Accrued costs - Other 1 844 770 2 183 293 Total acrrued costs 20 128 206 23 311 673 Total accounts payable to suppl.and accrued costs 77 816 608 81 387 772 (1) With the adoption of IFRS 16, accrued costs- rents and lease include only the amount related to variable rents and addi- tions to contracts that are not relevant for the adoption of this standard. 23. OTHER CURRENT LIABILITIES AND INCOME TAX PAYABLE On 31st December 2019 and 2018, the item “Other current liabilities” may be broken down as follows: Dec/2019 Dec/2018 Other creditors (1) 4 576 409 4 696 932 State and other public entities (2) 9 143 072 8 025 248 Deferred income (3) 846 539 534 154 Other current liabilities 14 566 020 13 256 334 (1) This amount relates mainly to services rendered by a third parties ands debt to a grantor and. (2) balance due mainly to payable VAT amounts (3.517.835 euros) and Social Security (4.330.764 euros). (3) the Deferred Income item includes the following amounts: 275