Note 32 - Other liabilities
Other liabilities break down as follows:
| 31 Dec. 2019 | 31 Dec. 2018 | ||
|---|---|---|---|
| Due to suppliers of non-current assets | 22 | 180 | |
| Repayable advances | - | - | |
| Other advances and prepayments | - | - | |
| Contract liabilities(*) | 14 | 11 | |
| Other liabilities | 15 | 46 | |
| Other non-current liabilities | 51 | 237 | |
| Accrued taxes and payroll costs | 347 | 370 | |
| Refund liabilities | 289 | 299 | |
| Due to authors | 258 | 260 | |
| Contract liabilities(*) | 6 | 90 | |
| Due to customers | 87 | 77 | |
| Deferred income | 42 | 32 | |
| Advances and prepayments | 7 | 21 | |
| Derivative financial instruments(**) | 2 | 2 | |
| Sundry payables | 177 | 390 | |
| Other current liabilities | 1,215 | 1,541 | |
| Total other liabilities | 1,266 | 1,778 | |
(*) See note 25.
(**) See note 31.1.
Refund liabilities – sales with a right of return
As part of its business of selling publications, Lagardère Publishing grants a right of return to distributors for unsold products. The estimated amount of these returns is recognised as a deduction from revenue and represents a refund liability. This estimate is calculated on a statistical basis using the actual rate of returns for the previous year, adjusted for fluctuations in sales volumes and changes in the operating environment during the current year. At 31 December 2019, the estimated amount of returns recognised within refund liabilities was €289 million, versus €299 million at 31 December 2018.