Trade Payables primarily include amounts related to:

Purchase of goods and services in the normal course of business

The term "Trade payables" has replaced "Sundry creditors" in financial reporting and is now categorized as both current and non-current liabilities. When trade payables are expected to be settled beyond 12 months from the balance sheet date or the operating cycle, they are classified under "other long-term liabilities" with a corresponding Note to Account. This category includes amounts related to the purchase of goods and services in the normal course of business. The remaining balance of trade payables is classified as current liabilities on the face of the balance sheet.