[25] Trade receivables

The trade receivables break down as follows: > TABLE 081

Trade receivables

081

in € million

2018

*

Trade receivables for 2017 were restated due to the initial application of IFRS 15

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