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[

Legal & General

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Annual Report and Accounts 2009

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38 Other liabilities.

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	2009 £m	2008 £m
Accruals	216	188
Reinsurers' share of deferred acquisition costs	80	90
Deferred income liabilities	407	463
Other	189	256
Other liabilities	892	997
Settled within 12 months	422	496
Settled after 12 months	470	501

Other liabilities settled after 12 months are expected to be settled within five years.

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