Note 19- Other current assets

	2010	2009
Prepaid expenses	83,680	69,559
Receivables from ICTA	25,938	-
VAT receivable	25,702	48,760
Receivables from Tax Office	15,736	-
Advances to suppliers	12,131	12,351
Interest income accruals	8,311	17,727
Restricted cash	6,150	-
Receivables from personnel	3,262	2,767
Prepayment for subscriber acquisition cost	1,777	12,527
Other	15,053	11,726
	197,740	175,417

Receivables from IC TA is related to the fine applied on tariffs above upper limits as a result of Court suspension of the execution decision. IC TA paid the related amount on 27 January 2011. In Note 32, under legal proceedings section, detailed explanations are given with respect to the receivable.

As at 31 December 2010, restricted cash represents amounts deposited at banks as guarantees in connection with the loan utilized by Azerinteltek and mature in 12 months.

Subscriber acquisition costs are subsidies paid to dealers for engaging a fixed term contract with the subscriber that require a minimum consideration.