2018 
Rm 		   2017 
Rm 		  
18.  TRADE AND OTHER RECEIVABLES           
   Trade receivables  7 716    7 647   
   Less: Allowance for doubtful receivables  (770)   (671)  
   Net trade receivables  6 946    6 976   
   Finance lease receivables (note 14) 248    259   
   Fair value of derivatives  1    42   
   Unlisted debt instruments*  155    662   
   VAT receivables  235    249   
   Prepayments  473    452   
   Other receivables  993    1 009   
   Total group  9 051    9 649   
   Amounts classified as held for sale (note 20) (168)   (973)  
   Total per statement of financial position  8 883    8 676   
  * The group remains invested in Dollar linked Angolan government bonds. These Kwanza denominated bonds are pegged to the United States Dollar. On maturity the bonds will be settled in Kwanza        
  Allowance for doubtful receivables        
  At 1 October 671   686  
  Additional allowance charged to profit or loss 233   167  
  Allowance reversed to profit or loss (70)   (83)  
  Allowance utilised (46)   (102)  
  Reclassification** 21      
  Disposal of subsidiaries (49)      
  Translation 10   3  
  At 30 September 770   671  
  Amounts classified as held for sale (note 20)^ (4)   (55)  
  Total per statement of financial position 766   616  
 
** In Equipment Zambia a finance lease receivable was reclassified to a trade receivable in the current year due to a customer breaching the conditions of a contract.
^ The closing balance of the allowance for doubtful receivables includes R4 million relating to trade receivables within the Logistics division that have been classified as held for sale. During the 2017 financial year R55 million was included in allowance for doubtful receivables which related to our Equipment Iberia operation which has subsequently been sold.
       
  Age analysis of carrying value of items past due but not impaired per class        
  Industry        
  Less than 30 days 406   597  
  Between 31 and 60 days 159   343  
  Between 60 and 90 days 89   144  
  Greater than 90 days 407   380  
    1 060   1 464  
  Government        
  Less than 30 days 17   12  
  Between 31 and 60 days 8   8  
  Between 60 and 90 days 9   21  
  Greater than 90 days 24   22  
    58   63  
  Consumers        
  Less than 30 days 50   43  
  Between 31 and 60 days 9   17  
  Between 60 and 90 days 3   21  
  Greater than 90 days 1   34  
    63   115  
  Carrying value of financial assets ceded as collateral for liabilities or contingent liabilities     76  
  At 30 September 2017 accounts receivable of certain legal entities within the Barloworld Logistics Transport Group were ceded to Standard Bank as security for working capital facilities granted. This arrangement was terminated during 2018.