20 Other Liabilities

In millions of Russian Roubles 2010 2009
Other financial liabilities    
Plastic card payables 25,425 13,170
Trade payables 9,318 2,970
Funds in settlement 5,071 1,579
Deposit insurance system fees payable 4,476 3,449
Derivative financial instruments 1,553 10,589
Deferred commissions received on guarantees issued 1,222 799
Other 2,109 562
Total other financial liabilities 49,174 33,118
Other non-financial liabilities    
Accrued employee benefit costs 15,709 11,781
Taxes payable other than on income 8,573 5,606
Income tax payable 7,761 10,195
Advances received 5,648 2,523
Deferred gains on initial recognition of financial instruments 4,108 3,863
Other 1,200 2,755
Total other non-financial liabilities 42,999 36,723
Total other liabilities 92,173 69,841

As at 31 December 2010 and 31 December 2009 the movements in deferred gains on initial recognition of financial instruments are as follows:

In millions of Russian Roubles Deferred gains on initial
recognition of financial
instruments
Carrying amount at 1 January 2009 -
Additions 4,266
Amortisation transferred to Income statement (403)
Carrying amount at 31 December 2009 3,863
Additions 1,104
Amortisation transferred to Income statement (859)
Carrying amount at 31 December 2010 4,108

Defined benefit plans of the Group. The Group applies IAS 19 Employee benefits for accounting for its pension liabilities. The Group operates defined benefit plans and takes direct liability to provide pension payments defined according to the Group's pension programmes. As at 31 December 2010 the Group operates 19 separate pension programmes, for Central Head Office and each Regional Head Office. The programmes cover 230 696 employees (2009: 248 033 employees).

29 435 pensioners are entitled to permanent additional payments (2009: 27 818 pensioners) and 36 184 pensioners are entitled to one-time payments (retirement payments, compensation of funeral costs and some others) (2009: 32 105 pensioners). Under majority of the programmes the amount of payments is determined based on employee standing with the Group at the date of retirement. As at 31 December 2010 pension liabilities of the Group comprised RR 7 842 million (2009: RR 5 871 million). Pension expenses for 2010 amounted to RR 1 898 million (2009: RR 1 516 million) and were included in staff costs within operating expenses.

The estimated fair value of other financial liabilities is disclosed in Note 34. Currency and maturity analyses of other liabilities are disclosed in Note 31.

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