(21) Other Liabilities

The other liabilities consist of the following:

in th. euros   31.12.2008   31.12.2007
    short-term   long-term   short-term   long-term
Personnel liabilities   21,375   123   15,987   0
Customer liabilities   3,284   0   3,426   0
Annual financial statement costs   653   0   607   0
Customer bonus   606   0   847   0
Rent and ancillary rental costs   392   0   278   0
Unrealised losses from financial derivatives   369   0   0   0
Security deposits   0   350   0   0
Insurance policies   154   0   156   0
Liabilities resulting from acquisition   135   0   2,647   135
Others   2,373   0   2,757   41
Total financial instruments   29,341   473   26,705   176
VAT   7,111   0   8,031   0
Wage and church tax   2,410   0   2,272   0
Social security contributions   1,672   0   903   0
Liabilities from other taxes   229   0   132   0
Total miscellaneous liabilities   11,422   0   11,338   0
Other liabilities   40,763   473   38,043   176

The other liabilities mainly relate to the various administrative and sales costs incurred in the context of normal business activities.

In accordance with IFRS 7 requirements, financial instruments measured at 29,445 thousand euros recognised in other liabilities are allocated to the category “Other financial assets” and 370 thousand euros to the category “Financial derivatives”. In the prior year, the financial instruments recognised in other liabilities were allocated in full to the category “Other financial liabilities”.