The accruals include the non-current part € 36 million (December 31, 2015 : € 55 million) of the outstanding pension contributions for employee benefits deriving from the new pensions agreement between SPF and NS as explained in note 24 (Employee benefits). Over the coming years through to 2022, the item will be settled with the employees, based on the discount defined with respect to the nominal contributions in the NS collective labour agreement.