IBERSOL | Annual Report 2020

ANNUAL REPORT 2020 Accrued costs - Payable insurance 124.828 109.426 Accrued costs - Payable remunerations 9.242.973 8.201.758 Accrued costs - Performance bonus - 1.910.792 Accrued costs - Rent and lease (1) 480.010 1.842.319 Accrued costs - External services 5.591.633 6.219.141 Accrued costs - Other 1.876.945 1.844.770 Total acrrued costs 17.316.389 20.128.206 Total accounts payable to suppl.and accrued costs 61.958.343 77.816.608 (1) With the adoption of IFRS 16, accrued costs- rents and lease include only the amount related to variable rents and additions to contracts that are not relevant for the adoption of this standard. 21. OTHER CURRENT LIABILITIES AND INCOME TAX PAYABLE As at 31 December 2020 and 2019, “Other current liabilities” may be broken down as follows: dec/2020 dec/2019 Other creditors (1) 5.632.840 4.576.409 State and other public entities (2) 4.857.655 9.143.072 Deferred income (3) 1.785.302 846.539 12.275.797 14.566.020 (1) this amount relates mainly to services rendered by third parties and debt to a grantor. (2) balance mainly arising from payable VAT amounts (2.062.191 Euros) and Social Security (2.080.719 Euros). (3) Deferred Income includes the following amounts: dec/2020 dec/2019 Compensation 338.983 366.102 Contracts with suppliers (1) 1.229.109 213.914 Investment subvention 200.100 259.053 Other 17.110 7.470 1.785.302 846.539 (1) the value of contracts with suppliers corresponds to revenue obtained from suppliers up to 31 December and for subse- quent periods. 379