135 6.11 ACCRUAL ACCOUNTS AND MISCELLANEOUS ASSETS AND LIABILITIES Accruals, prepayments and sundry assets (in thousands of euros) 31/12/2021 31/12/2020 Other assets 40,086 26,681 Inventory and miscellaneous assets 2 89 Collective management of Livret sustainable development securities 0 3,583 Miscellaneous receivables 8,865 3,567 Settlement accounts 17 37 Security deposits on market transactions 31,061 19,104 Variable margin paid 141 301 Accruals 12,881 11,679 Collection and transfer accounts 162 621 Adjustment and difference accounts 362 694 Accrued income 9,117 6,608 Prepaid expenses 2,898 3,002 Other accrual accounts 342 754 Balance sheet value 52,967 38,360 (1) Including €644,000 in respect of the contribution to the National Resolution Fund in the form of a security deposit. This security deposit may be used by the Single Resolution Fund unconditionally and at any time to provide funding. Accruals, prepayments and sundry liabilities (in thousands of euros) 31/12/2021 31/12/2020 Other liabilities(1) 54,647 58,965 Settlement accounts 753 10 Sundry payables 14,056 16,252 Lease liabilities(3) 5,344 7,208 Remaining payments to be made on securities 0 0 Initial margin on market transaction 34,494 35,495 Accrual accounts 37,308 37,937 Collection and transfer accounts (2) 0 0 Adjustment and difference accounts 0 3,384 Prepaid expenses 0 0 Accrued expenses 35,541 33,570 Other accrual accounts 1,767 983 BALANCE SHEET VALUE 91,955 96,902 (1) The amounts shown include related debts. (2) Net amounts are shown. (3) See Note 1.1 Applicable standards and comparability - IFRS 16 Leases 6.12 INVESTMENT PROPERTIES (in thousands of euros) 01/01/2021 Scope changes Increases (purchases) Reductions (sales) Foreign exchange rate adjustments Other movements 31/12/2021 Gross amount 2,580 0 -1,310 1,270 Depreciation, amortisation and impairment -136 1 -135 Balance sheet value 2,444 1 0 1,135 FAIR VALUE OF INVESTMENT PROPERTY Purchase of two buildings at amortised cost in 2016 and 2020. The building acquired in 2020 was exited in 2021. To date, the market value of these two assets remains greater than their acquisition cost.
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