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Notes to the accounts

continued


19 Trade and other payables

2010 2009
Consolidated £m £m

Current:
Trade payables 358.2 318.9
Other payables 80.0 89.8
Other taxation and social security 117.2 86.3
Accruals 165.3 87.1
Deferred income 28.3 8.7
Partnership bonus 137.6 112.9

886.6 703.7

Non-current:
Accruals 1.3 1.5
Deferred income 48.6 46.6

49.9 48.1

The carrying amount of trade and other payables approximates to fair value.


20 Finance lease liabilities

2010 2009
£m £m

The minimum lease payments under finance leases fall due as follows:
Not later than one year 2.1 2.2
Later than one year but not more than five 8.3 8.4
More than five years 50.9 52.8

61.3 63.4
Future finance charge on finance leases (32.1) (33.6)

Present value of finance lease liabilities 29.2 29.8

Of which:
Current 0.7 0.6
Non-current 28.5 29.2

The group’s finance lease liabilities relate to buildings that have been classified as finance leases in accordance with IAS 17 Leases.