Note 22: Trade and other payables

	Reviewed Six months ended 30 September 2015 Rm	Reviewed Six months ended 30 September 2014 Rm	Restated Year ended 31 March 2015 Rm
Trade and other payables	6 509	5 114	5 635
Trade payables	2634	2 040	2 797
Finance cost accrued	128	184	108
Accruals and other payables	3 747	2 890	2730

The increase in vendors' balances is mainly due to the payable consolidated as a result of the acquisition of BCX.

Accruals and other payables mainly represent amounts payable for goods received, net of value added tax obligations and licence fees.

Included in the current and prior year balance is the refund from SARS of R854 million. Refer to note 24.