Note 23 Operative Liabilities

Long-term Operative Liabilities

	As at 31 December
EUR million	2002	2003	2004

Provision for unrealised profit	-	44.2	120.7
Accruals	5.8	20.8	20.4
Other payables	31.1	12.7	12.1
Total	36.9	77.7	153.2

The provision for unrealised profit relates to that part of the gains on sale of Tornator Timberlands Oy in 2002 and Bergvik Skog AB in 2004 that were deemed to relate to the proportion of shares retained in these new Associates, being EUR 44.2 and EUR 76.5 (SEK 690) million respectively.

Short-term Operative Liabilities

	As at 31 December
EUR million	2002	2003	2004

Advances received	5.2	21.0	5.5
Trade payables	824.1	770.6	849.1
Other payables	234.1	196.6	191.7
Accrued liabilities and deferred income	484.5	519.6	606.1
Current portion of provisions	-	30.5	20.7
Total	1 547.9	1 538.3	1 673.1

Accrued liabilities and deferred income consist mainly of personnel costs, customer discounts, and other accruals.