21. Trade and other payables
(in millions of euros)
December 31, 2017
December 31, 2016
Advance payments received for work in progress
Current portion of deferred credits
Other taxes and social security charges
Accrued expenses and deferred income
The ‘Accrued expenses and deferred income’ include the funds received in the context of the FENS agreement (fund for one-off contributions). At the end of 2012, NS received a sum from ProRail as a consequence of the implementation of the addendum to the FENS framework agreement. The total outstanding liability (€27 million) has been allocated through project-related decisions. About €11 million of this liability is expected to have a term of more than one year.
The ‘Trade and other payables’ item includes an amount of €7 million (€16 million in 2016) that concerns related parties (ProRail and the Dutch national government).
The Group's liquidity risk due to trade and other payables is stated in note 26.
For more detailed information about the ‘Advance payments for work in progress’ item, see note 17.