Suppliers and other payables are recognised at amortised cost.

Supplier and other payables are recognised at amortised cost.

Accounts payable and accrued liabilities are expected to increase as mining activities ramp up.

Accounts payable and accrued liabilities are expected to increase as mining activities ramp up.

(c) non-current financial liabilities (excluding trade and other payables and provisions) included in paragraph B12(b)(iv).

(b) current financial liabilities (excluding trade and other payables and provisions) included in paragraph B12(b)(iii).

(c) non-current financial liabilities (excluding trade and other payables and provisions) included in paragraph B12(b)(iv).

current financial liabilities (excluding trade and other payables and provisions) included in paragraph B12(b)(iii).

non-current financial liabilities (excluding trade and other payables and provisions) included in paragraph B12(b)(iv).

Suppliers and other creditors are interested in information that enables them to determine whether amounts owing to them will be paid when due.

5 Suppliers and other trade creditors Information that enables them to determine whether the amounts owing to them will be paid when due.

In the condensed interim consolidated financial statements as of 30 June 2017 and 2016, a reclassification has been made between trade payables and other payables in the current operating liabilities.

In the IASs, on the asset side, line 21 in Table 4.3 of the Guide corresponds most closely to trade and other receivables and, line 27 on the liabilities side, to trade and other payables (IAS 1.66).

Trade creditors are likely to be interested in an enterprise over a shorter period than lenders unless they are dependent upon the continuation of the enterprise as a major customer.

Their interest in the company is of shorter period than lenders while they are dependent upon the continuation of the company as a major customer.

Trade creditors are likely to be interested in an entity over a shorter period than lenders unless they are dependent upon the continuation of the entity as a major customer.