Trade and other payables

12 Months Ended

Dec. 31, 2017

Trade and other payables

Trade and other payables

20. Trade and other payables

	At December 31,
	2017	2016
	$m	$m
Trade payables	1,469	1,112
Other payables and accruals	438	442
Amounts owed to parent company	—	3
Other tax and social security payable	49	34
Payables and accruals for exceptional items	35	41
	1,991	1,632

The fair values of trade and other payables approximate the amounts shown above.

Other payables and accruals mainly comprise accruals for operating expenses, deferred income and value added tax payable.