NOTES TO THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS l NOTE 10

    2014
Rm		 2013
Rm		 2012
Rm
10. TRADE AND OTHER RECEIVABLES      
  Trade receivables 7 027 6 248 5 643
  Less: Allowance for doubtful receivables (459) (405) (374)
  Finance lease receivables (note 6) 146 137 145
  Fair value of derivatives 94 50 9
  Other receivables and prepayments 1 549 1 737 1 486
    8 357 7 767 6 909
  Amounts classified as held for sale   (80)  
  Total per statement of financial position 8 357 7 687 6 909
  Per category:      
  Financial assets at fair value through profit or loss      
  – Held-for-trading items 35 3 6
  Loans and receivables 7 391 6 435 5 831
  Derivative assets designated as effective hedging instruments 59 47 3
  Finance lease receivables 146 137 145
  Other non-financial assets 726 1 145 924
    8 357 7 767 6 909
  Amounts classified as held for sale   (80)  
    8 357 7 687 6 909
  Allowance for doubtful receivables      
  At 1 October 405 374 345
  Additional allowance charged to profit or loss 125 68 83
  Allowance reversed to profit or loss (24) (30) (35)
  Allowance utilised (57) (49) (36)
  Acquisition of subsidiaries     19
  Disposal of subsidiaries (4) (6) (2)
  Translation 14 48  
  At 30 September 459 405 374
 

Receivables are reviewed for impairment on an individual basis and factors considered include the nature and credit quality of counterparties as well as disputes regarding price, delivery, quality and authorisation of work done.
    2014
Rm		 2013
Rm		 2012
Rm
  Age analysis of carrying value of items past due but not impaired per class      
  Industry      
  Less than 30 days 493 424 554
  Between 31 – 60 days 322 217 226
  Between 60 – 90 days 117 107 116
  Greater than 90 days 267 288 259
    1 199 1 036 1 155
  Government      
  Less than 30 days 23 17 11
  Between 31 – 60 days 24 8 15
  Between 60 – 90 days 27 21 21
  Greater than 90 days 5 51 51
    79 97 98
  Consumers      
  Less than 30 days 72 141 61
  Between 31 – 60 days 20 40 22
  Between 60 – 90 days 11 19 15
  Greater than 90 days 69 42 8
    172 242 106
  Carrying value of financial assets ceded as collateral for liabilities or contingent liabilities 269 91  
  The accounts receivable in Barloworld Transport (Pty) Limited have been ceded to Standard Bank as security for working capital facilities granted.      

NOTES TO THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS l NOTE 10