11. Trade & Other Payables

Actual
2008
$000
  Actual
2009
$000
15,339 Creditors and accrued expenses 8,448
227 ACC levy payable 258
129 GST, FBT and PAYE payable 530
15,695 Total trade and other payables 9,236

Trade and other payables are non-interest bearing and are normally settled on 30-day terms, therefore the carrying value of creditors and other payables approximates their fair value.