[25] Trade receivables
The trade receivables break down as follows: > TABLE 081
Trade receivables |
081 |
||
in € million |
2018 |
||
|
|||
Receivables from third parties |
1,005.5 |
||
thereof receivables not due and overdue ≤ 90 days |
917.6 |
||
thereof receivables overdue > 90 days ≤ 180 days |
28.6 |
||
thereof receivables overdue > 180 days |
23.4 |
||
thereof receivables adjusted for individual valuation allowances |
35.9 |
||
Receivables from third parties measured at fair value through profit or loss (FVPL) |
15.6 |
||
Trade receivables from non-consolidated subsidiaries, equity-accounted investments and other investments |
53.2 |
||
Valuation allowances for trade receivables |
–37.8 |
||
thereof valuation allowances for receivables not due and overdue ≤ 90 days |
–1.5 |
||
thereof valuation allowances for receivables overdue > 90 days ≤ 180 days |
–1.9 |
||
thereof valuation allowances for receivables overdue > 180 days |
–3.2 |
||
thereof individual valuation allowances |
–31.1 |
||
Total trade receivables |
1,036.4 |
||
|
|
||
in € million |
2017* |
||
Receivables from third parties |
958.5 |
||
thereof receivables from third parties before valuation allowances |
1,009.6 |
||
thereof valuation allowances for receivables overdue > 90 days ≤ 180 days |
–10.0 |
||
thereof valuation allowances for receivables overdue > 180 days |
–25.8 |
||
thereof other valuation allowances |
–15.3 |
||
Trade receivables from non-consolidated subsidiaries, equity-accounted investments and other investments |
40.9 |
||
Total trade receivables |
999.4 |
||
The change in valuation allowances for trade receivables is presented in > TABLE 082. The average loss rates used for the recognition of valuation allowances for expected losses vary depending on the Operating Unit and the period by which the receivable is past due. They currently range from 0.0 per cent to 4.0 per cent.
Change in valuation allowances for trade receivables |
|
082 |
in € million |
2018 |
2017 |
Valuation allowances as at 31/12/ |
51.1 |
40.4 |
Remeasurement to equity for the initial application of IFRS 9 |
–14.8 |
– |
Valuation allowances as at 01/01/ |
36.3 |
40.4 |
Additions |
10.4 |
20.6 |
Reversals |
–3.3 |
–6.3 |
Utilisations |
–5.1 |
–2.4 |
Currency translation adjustments |
–0.5 |
–1.2 |
Valuation allowances as at 31/12/ |
37.8 |
51.1 |