(17) Other non-current and current liabilities

The other non-current liabilities totaling €89 million (2012: €74 million) mainly include asset subsidies of €83 million (2012: €67 million) granted by third parties.

The other current liabilities are recognized at settlement cost. They comprise:

Other Current Liabilities
€ million Dec. 31, 2012 Dec. 31, 2013
Tax liabilities 66 45
Social security liabilities 23 20
Payroll liabilities 19 15
Miscellaneous liabilities 65 46
  173 126

Other tax liabilities include not only Group companies’ own tax liabilities, but also taxes withheld for payment to the authorities on behalf of third parties.

Social security liabilities include, in particular, social insurance contributions that had not been paid by the closing date.

The miscellaneous liabilities include commission payments to customers and accruals for outstanding invoices relating to the reporting period. As in the previous year, there were no such liabilities to other affiliated companies.