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OTHER LIABILITIES | 12 Months Ended
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Dec. 31, 2019
OTHER LIABILITIES |
OTHER LIABILITIES | NOTE 14 – OTHER LIABILITIES
USDm |  | 2019 |  | 2018
Partners and commercial managements |  | 0.5 |  | 1.2
Accrued operating expenses |  | 14.1 |  | 9.1
Accrued interest |  | 4.0 |  | 4.6
Wages and social expenses |  | 14.3 |  | 16.1
Derivative financial instruments |  | 12.3 |  | 3.4
Payables to joint ventures |  | 0.1 |  | 0.1
Other |  | 2.0 |  | 2.0
Balance as of 31 December |  | 47.3 |  | 36.5
The carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables. Please refer to note 21 for further information on fair value hierarchies.

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