Notes to the consolidated annual financial statements (continued)

for the year ended 30 September

		2008	2007	2006
		Rm	Rm	Rm
10.	Trade and other receivables
	Trade receivables	5 883	5 107	5 637
	Less: Allowance for doubtful receivables	(314)	(248)	(222)
	Finance lease receivables (note 6)	161	150	222
	Bills and leases discounted with recourse			11
	Fair value of derivatives	138	38	285
	Other receivables and prepayments	986	1 138	995
	Preference shares (note 7)			98
		6 854	6 185	7 026
	Per category:
	Financial assets at fair value through profit or loss
	– Held for trading items	41	21	150
	Loans and receivables	6 555	5 997	6 519
	Derivative assets designated as effective hedging instruments	97	17	135
	Finance lease receivables	161	150	222
		6 854	6 185	7 026
	Per business segment:
	Continuing operations
	– Equipment	3 817	2 932	2 504
	– Automotive	1 229	836	811
	– Handling	887	916	1 153
	– Logistics	1 065	617	531
	– Corporate and other (including inter-group elimination)	(94)	(33)	(96)
	Total continuing operations	6 904	5 268	4 903
	Discontinued operations
	– Car rental – Scandinavia	471	476	426
	– Cement			702
	– Scientific		260	429
	– Steel tube			295
	– Coatings		441	566
	Total discontinued operations	471	1 177	2 418
	Total group	7 375	6 445	7 321
	Amounts classified as held for sale	(521)	(260)	(295)
	Total per balance sheet	6 854	6 185	7 026
	Allowance for doubtful receivables
	At 1 October	248	222	168
	Additional allowance charged to profit or loss	70	72	44
	Allowance reversed to profit or loss	(7)	(17)	(21)
	Allowance utilised		(17)
	Acquisition of subsidiaries	16	1	13
	Disposal of subsidiaries	(4)	(8)
	Translation	(9)	(5)	18
	At 30 September	314	248	222
	Receivables are reviewed for impairment on an individual basis
	and factors considered include the nature and credit quality of
	counter parties as well as disputes regarding price, delivery,
	quality and authorisation of work done.
	Age analysis of carrying value of items past due but not impaired per class
	Industry
	Less than 30 days	485	375	279
	Between 31 – 60 days	361	235	379
	Between 60 – 90 days	140	148	113
	Greater than 90 days	158	159	186
		1 144	917	957
	Government
	Less than 30 days	13	14	4
	Between 31 – 60 days	12	26	15
	Between 60 – 90 days	11	8	8
	Greater than 90 days	4	19	15
		40	67	42
	Consumers
	Less than 30 days	13	38	26
	Between 31 – 60 days	37	24	32
	Between 60 – 90 days	15	15	11
	Greater than 90 days	7	36	37
		72	113	106
	Carrying value of financial assets pledged as collateral for liabilities or contingent liabilities	78	121	102
	The financial assets pledged consist largely of the accounts
	receivable in Avis Norway given as security for interest-bearing
	borrowings (note 15).

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