Trade and Other Payables

Trade and other payables consisted of the following:

	2014	2013
Trade payables	530 501	708 350
Accounts payable for property, plant and equipment	52 429	64 763
Liabilities for VAT	39 523	32 880
Payroll liabilities	21 095	31 685
Liabilities for property tax	12 980	16 898
Accrued and withheld taxes on payroll	11 361	16 123
Sales rebate payable	9 440	8 601
Liabilities under put options of non-controlling interest shareholders in subsidiaries	6 639	9 323
Notes issued to third parties	3 133	5 353
Liabilities for other taxes	1 309	1 840
Other payables	34 286	48 349
	722 696	944 165