
	2021	2020
		Re-presented1
	€m	€m
Included within non-current liabilities:
Other payables	424	340
Accruals	47	60
Contract liabilities	519	612
Derivative financial instruments2	3,919	4,177
	4,909	5,189

Included within current liabilities:
Trade payables	6,739	6,696
Amounts owed to associates and joint ventures	36	51
Other taxes and social security payable	1,196	1,185
Other payables	2,349	2,040
Accruals3	5,688	5,077
Contract liabilities	1,971	2,081
Derivative financial instruments2	91	589
	18,070	17,719

Notes:

The prior year comparatives have been re-presented to reflect that Vodafone Egypt is no longer held for sale. See note 7 "Discontinued operations and assets and liabilities held for sale". The impact of the re-presentation is to increase Trade and other payables included within current liabilities by €634 million compared to the amount previously reported.

2Items are measured at fair value and the valuation basis is level 2 classification, which comprises items where fair value is determined from inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly.

3Includes €339 million (2020: €nil) payable in relation to the irrevocable and non-discretionary share buyback programme announced in March 2021.