28. TRADE PAYABLES AND OTHER LIABILITIES
MEUR 2015 2014
Trade payables 6.7 6.4
Owed to associated companies
Trade payables 1.1 0.0
Accrued expenses and prepaid income 46.3 32.1
Other liabilities 9.4 7.0
63.5 45.5
The book values of trade payables and other liabilities are estimated to correspond with their fair values. The impact of discounting is not significant.
The main items in accrued expenses and prepaid income are allocated wages, salaries and other employee expenses.
The initial book value of trade payables and other liabilities corresponds to their fair value as the impact of discounting is not significant taking the maturity of the liabilities into account.