|EUR million||31 Dec 2015||31 Dec 2014 *|
* The company has adjusted the manner in which acquisition costs in liabilities are handled. Debt is recorded on the balance sheet at nominal value and the remaining, unrecognised portion of acquisition costs has been recorded under accrued receivables. The impact of the adjustment on the company's liabilities and accrued receivables on 31 December 2014 is EUR 2.0 million. The impact of the adjustment on the change in working capital and the proceeds from long-term borrowings in the 2014 cash flow statement is EUR 1.1 milloin.
|Liabilities to parties outside the Group|
|Liabilities to Group companies|
|Items included in accrued liabilities|
|Accrued personnel expenses||2.0||4.8|