Notes to the consolidated annual financial statements l Note 30

30 Trade and other payables   Group     Company  
    2017
Rm
    2016
Rm
    2017
Rm
    2016
Rm
 
    7 516     7 134     8 657     6 820  
Trade payables   3 870     3 873     3 383     3 359  
Finance cost accrued   60     54     60     54  
Accruals and other payables   3 586     3 207     5 214     3 407  

Accruals and other payables mainly represent amounts payable for goods received, net of value added tax obligations and licence fees.

Telkom's standard payment terms of trade payables is at the end of the following month following the date of the receipt of the invoice. This averages to 45 days.

Included in the current and prior year balance is the refund from SARS of R854 million including interest. Refer to note 37.


Notes to the consolidated annual financial statements l Note 30