14. OTHER PAYABLES AND ACCRUED LIABILITIES

Other liabilities primarily include:

Accrued consultation fees – professional fees incurred but not yet paid for consulting, legal, audit, and other advisory services;

Staff costs for outsourced personnel – social security contributions, and housing provident fund payments payable on behalf of outsourced personnel engaged in the Group’s employee management services;

Fund transaction payables – temporary payables arising from cash transactions and fund settlements with third parties;

Deposits – refundable deposits received from business partners, customers, or other third parties as collateral for performance or cooperation arrangements;

Other miscellaneous payables – various other short-term payables expected to be settled within one year.Other liabilities include accrued consultation fees, staff costs for outsourced personnel, fund transaction payables, and deposits.