14. Impairments of non-current assets/onerous contracts
In view of the substantial impact of COVID-19 on passenger revenues, the Group has determined that there are indicators of asset impairment for some of the Group’s cash-generating units (CGUs).
15. Investments accounted for using the equity method
The investments that are accounted for using the equity method have a carrying amount of €19 million (2019: €19 million). The financial information for these investments is as follows.
The inventories of maintenance materials consist of raw materials and other materials for the production and maintenance of finished and semi-finished products for the maintenance centres.
17. Trade and other receivables
Trade and other receivables includes an amount of €210 million (2019: €3 million) relating to ProRail and the Dutch central government.
18. Cash and cash equivalents
The cash and bank balances are at the free disposal of the company, with the exception of €129 million (31 December 2019: €134 million).
19. Accrued and deferred items
Accruals and deferred income as at 31 December 2020 amounted to €14 million (31 December 2019: €32 million).
20. Trade and other liabilities
Trade and other payables includes an amount of €88 million (2019: €6 million) related to ProRail and the Dutch central government, of which €86 million relates to the NOW scheme.
21. Deferred income
The deferred income of €562 million (2019: €738 million) consists mainly of amounts for student public transport passes in the Netherlands received in advance and season ticket payments received in advance in the United Kingdom and the Netherlands.
22. Other non-current financial assets, including investments
The interest in Eurofima is measured at fair value. The net asset value of this interest was used as the best approximation of fair value. This has not resulted in a revaluation of this interest as at 31 December 2020.