| (19) | Trade accounts and other accounts payable |
| | | December 31, | |
| | | 2017 | | 2016 | | 2015 | |
| Trade payables | | $ | 3,684,220 | | | 3,646,410 | | | 3,800,407 | |
| Sundry creditors and expenses payable | | | 479,223 | | | 448,679 | | | 288,582 | |
| Provisions | | | 103,474 | | | 105,434 | | | 202,303 | |
| Statutory employee profit sharing | | | 42,940 | | | 42,134 | | | 31,730 | |
| Retained payroll taxes and other local taxes | | | 241,739 | | | 214,558 | | | 197,806 | |
| Direct employee benefits | | | 171,784 | | | 76,721 | | | 72,898 | |
| Interest payable | | | 16,904 | | | 11,160 | | | 3,306 | |
| Others | | | 82 | | | 81 | | | 71 | |
| | | $ | 4,740,366 | | | 4,545,177 | | | 4,597,103 | |
Note 8 discloses the Company’s exposure to the exchange and liquidity risks related to trade accounts payable and other accounts payable.
On December 2009, the Mexican Federal Competition Agency (CFC, for its Spanish acronym) released a news report in which it announced an investigation on the Mexican poultry industry in reference to possible monopolistic practices. As a result of this investigation, CFC imposed several fines to the Company for supposedly having certain practices where the price of chicken was manipulated. Although the Company and its legal advisors considered that the interposed legal processes were well sustained and attended, a provision that was considered adequate was recognized. During 2016 these judgments were concluded in favor of the Company's interests, for which reason the provision recorded for this purpose was canceled.
Additionally, the National Water Commission (CNA, for its Spanish acronym) imposed credits and fines to the Company for supposed infractions made by the Company in water administration for exploitation of livestock. The Company has recognized a provision for the amount that it expects to be probable to pay.
Bachoco USA, LLC. is involved in claims with the United States of America Department of Labor and the Unites State Immigration and Customs Enforcement, and various other matters related to its business, including workers’ payment claims and environmental issues. As of December 31, 2017, 2016 and 2015, the Company has recorded provisions of $39,320 (2,000 thousand dollars), $41,280 (2,000 thousand dollars) and $51,630 (3,000 thousand dollars) for estimated probable payments.
