25. Accounts payable and accrued liabilities
|
31 December 2013 |
31 December 2012 |
|
|---|---|---|
|
Accounts payable |
580.2 |
464.2 |
|
Dividends payable |
0.7 |
0.7 |
|
Other financial payables |
50.2 |
95.1 |
|
Total financial payables |
631.1 |
560.0 |
|
Staff related liabilities |
218.5 |
182.6 |
|
VAT payable on imported leased aircraft (Note 31) |
115.7 |
104.0 |
|
Advances received (other than unearned traffic revenue) |
58.9 |
52.1 |
|
Other taxes payable |
30.0 |
23.0 |
|
Other current liabilities related to frequent flyer programme (Note 26) |
27.4 |
31.7 |
|
Income tax payable |
4.3 |
18.1 |
|
Customs duties payable on imported leased aircraft (Note 31) |
8.2 |
10.3 |
|
Other payables |
13.6 |
7.3 |
|
Total accounts payable and accrued liabilities |
1,107.7 |
989.1 |
As at 31 December 2013, staff related liabilities primarily include salary payable, as well as social contribution liabilities of USD 132.3 million (31 December 2012: USD 86.1 million) and the unused vacation accrual of USD 69.2 million (31 December 2012: USD 93.6 million).
As at 31 December 2013, accounts payable and accrued liabilities include the current portion of VAT payable of USD 115.7 million (31 December 2012: USD 104.0 million) and customs duties payable of USD 8.2 million (31 December 2012: USD 10.3 million) relating to imported leased aircraft, which are payable in equal monthly instalments over a thirty-four-month period from the date these assets were cleared through customs.
As at 31 December 2013, the non-current portion of VAT payable and customs duties payable, relating to the imported leased aircraft, was equal to USD 57.6 million (31 December 2012: USD 105.2 million) and USD 5.2 million (31 December 2012: USD 8.4 million), respectively (Note 31).
Financial payables by currency are analysed in Note 37. VAT payable on imported leased aircraft, income tax payable, other taxes payable and customs duties payable on imported leased aircraft are denominated in roubles. Other payables and advances from customers (excluding unearned traffic revenue) are denominated primarily in roubles.
Notes in Consolidated Statements:
Consolidated Statement of Financial Position
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