180 CSE GLOBAL LIMITED NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2023 13. TRADE PAYABLES AND ACCRUALS Group Company 2023 2022 2023 2022 $’000 $’000 $’000 $’000 Current: Trade payables 69,533 59,289 2,009 417 Accruals 52,940 40,102 2,928 1,653 GST payables 4,539 3,220 48 − 127,012 102,611 4,985 2,070 Non-current: Other liabilities 2,372 2,532 − − Total trade payables and accruals 129,384 105,143 4,985 2,070 Add: Amounts due to subsidiaries (Note 5) − − 72,983 44,436 Lease liabilities (Note 27) 27,775 21,675 1,720 2,385 Loans and borrowings (Note 14) 115,427 106,415 112,291 100,374 Less: GST payables (4,539) (3,220) (48) − Total financial liabilities carried at amortised cost 268,047 230,013 191,931 149,265 Trade payables and accruals are non-interest bearing and are normally settled on 60-day terms (2022: 60-day terms). Trade payables and accruals denominated in foreign currencies other than functional currencies of respective entities at 31 December are as follows: Group Company 2023 2022 2023 2022 $’000 $’000 $’000 $’000 United States Dollars 6,424 5,942 1 317 British Pounds Sterlings 354 634 4 2 Australian Dollars 3 3 3 3 Euro 2,420 474 13 − Singapore Dollars 29 20 − −
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