NOTE 28 OTHER LIABILITIES  2010 2009 Payables due to policyholders 980 577 Payables due to brokers and agents 1,015 1,090 Payables out of reinsurance 914 815 Social security and taxes payable 74 55 Income tax payable 385 174 Investment creditors 542 512 Cash collateral  7,664 4,020 Repurchase agreements 5,077 4,867 Share appreciation rights 1 1 Other creditors 1,843 1,603 AT DECEMBER 31 18,495 13,714 Current 15,725 11,718 Non-current 2,770 1,996 2010 2009 Accrued interest 271 292 Accrued expenses 145 100 AT DECEMBER 31 416 392 The carrying amounts disclosed reasonably approximate the  fair values as at the year end. NOTE 29 ACCRUALS  The carrying amounts disclosed reasonably approximate the  fair values at year end. Refer to note 38 for a description of share appreciation rights  and related expenses. 194 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS OF AEGON N.V.  NOTE 28 - 31