The accruals include the non-current part of the outstanding pension contributions for employees (€21 million, compared with €36 million as at 31 December 2016) due to the new pension agreement between the Railway Pensions Fund and NS, as explained in note 29. Over the coming years up to 2022, the item will be settled with the employees based on the discount with respect to the nominal contribution as laid down in the NS collective labour agreement.