19. TRADE AND OTHER PAYABLES

Accounts payable as of December 31, 2013, December 31, 2012 and January 1, 2012 comprise the following:

RUB millions

December 31, 2013

December 31, 2012

January 1, 2012

Trade accounts payable

61,003

46,269

36,198

Dividends payable

1,943

1,397

1,534

Other accounts payable

3,999

1,436

883

Other current financial liabilities

1,090

905

1,820

TOTAL TRADE AND OTHER PAYABLES

68,035

50,007

40,435

Notes in Consolidated Statements:

Consolidated Statement of Financial Position