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Other liabilities
 12 Months Ended
Dec. 31, 2023
Other liabilities [abstract]  
Other liabilities 16  Other liabilities
Other liabilities by type
In EUR million
2023
2022
Net defined benefit liability
164
139
Other post-employment benefits
30
29
Other staff-related liabilities
719
633
Share-based payment plan liabilities
0
3
Other taxation and social security contributions
641
365
Rents received in advance
14
30
Costs payable
2,170
2,016
Amounts to be settled
6,509
6,715
Lease liabilities
1,162
1,174
Other
2,258
2,543
13,667
13,646
Disclosures in respect of Net defined benefit liabilities are provided in Note 33 'Pensions and other post-
employment benefits'.
Other staff-related liabilities includes vacation leave provisions, jubilee provisions, disability/illness provisions
and liabilities related with variable compensations.
As of 2023, ING decided to no longer issue shares in order to fund obligations arising from share-based
employee incentive programmes but buy back shares from the market. Reference is made to Note 19
'Equity' for further information.
Amounts to be settled includes primarily transactions not settled at the balance sheet date. The nature of
these transactions is short term and have settled after the closing date of the balance sheet.
Lease liabilities relate to right-of-use assets. Disclosures in respect to right-of-use assets are provided in
Note 9 'Property and equipment'. The total cash outflow for leases in 2023 was EUR 291 million (2022: EUR
296 million).
The line other relates mainly to amounts payable to customers which also includes the remaining EUR
538 million (2022: EUR 297 million) obligation to the shareholders regarding the share buyback programme.