The balance sheet value of the other assets as at 31 December can be broken down as follows:

 

2021

2020

Receivable regarding the deposit guarantee scheme

2,700

3,916

Other prepayments and accrued income

19,411

9,789

Other

43,775

34,644

Allowance for ECL

-1,119

-705

Balance sheet value as at 31 December

64,767

47,644

Received cash collateral regarding forward currency contracts and interest rate swaps was recognised as other assets but are transferred to loans and advances to banks. The comparative figure in the amount of EUR 14,048 is adjusted accordingly.

The main reason for the increase in other prepayments and accrued income is the received cash collateral for rents in Spain.

Of the other assets, EUR 32.0 million has a maturity of less than one year (2020: EUR 40.2 million). Due to the nature and the maturity of the other assets, the fair value approximates the carrying value.

The other assets includes an amount of EUR 1.3 million (2020: EUR 68.0 million) regarding receivables from consolidated participating interests.