19. Accrued and deferred items

Accruals and deferred income as at 31 December 2021 amounted to €10 million (31 December 2020: €14 million). The accruals include the non-current part of the outstanding pension contributions for employees amounting to zero (31 December 2020: €1 million) due to the pension agreement between the Railway and Public Transport Pension Fund and NS, as explained in note 28. Over the coming years up to 2022, the item will be settled with the employees based on the discount with respect to the nominal contribution as laid down in the NS collective labour agreement.