263 Aegon did not recognize deferred corporate income tax assets in respect of deductible temporary differences relating to Other items  for the amount of gross EUR 39 million; tax EUR 8 million (2012: gross EUR 37 million; tax EUR 9 million). Deferred corporate income tax liabilities have not been recognized for withholding tax and other taxes that would be payable on  the unremitted earnings of certain subsidiaries, branches, associates and joint ventures. The unremitted earnings totaled gross  EUR 1,753 million; tax EUR 438 million (2012: gross EUR 1,754 million; tax EUR 438 million). All deferred taxes are non-current by nature. 46 Other liabilities 47 Accruals 48 Guarantees in insurance contracts 2013 2012 Payables due to policyholders 1,131 1,681 Payables due to brokers and agents 812 1,058 Payables out of reinsurance 1,442 1,609 Social security and taxes payable 115 68 Income tax payable 6 118 Investment creditors 202 1,305 Cash collateral 8,426 10,106 Repurchase agreements 2,252 2,217 Other creditors 2,237 2,432 At December 31 16,625 20,594 Current 14,643 17,567 Non-current 1,981 3,027 The carrying amounts disclosed reasonably approximate the fair values at year end, given the predominantly current nature of the other  liabilities. The carrying amounts disclosed reasonably approximate the fair values as at the year end. For financial reporting purposes Aegon distinguishes between the following types of minimum guarantees: In addition to the guarantees mentioned above, Aegon has traditional life insurance contracts that include minimum guarantees that  are not valued explicitly; however, the adequacy of all insurance liabilities, net of VOBA and DPAC, and including all guarantees, are  assessed periodically (refer to note 2.19). 2013 2012 Accrued interest 142 181 Accrued expenses 117 148 At December 31 259 329 ■ Financial guarantees: these guarantees are treated as bifurcated embedded derivatives, valued at fair value and presented as  derivatives (refer to note 2.9 and note 3); ■ Total return annuities: these guarantees are not bifurcated from their host contracts because they are presented and valued at fair  value together with the underlying insurance contracts (refer to note 2.19); ■ Life contingent guarantees in the United States: these guarantees are not bifurcated from their host contracts, presented and  valued in accordance with insurance accounting (ASC 944, Financial Services - Insurance) together with the underlying insurance  contracts (refer to note 2.19); and ■ Minimum investment return guarantees in the Netherlands: these guarantees are not bifurcated from their host contracts, valued at  fair value and presented together with the underlying insurance contracts (refer to note 2.19 and note 3).