Notes to the Group financial statements

for the year ended 30 June

	R million			2014	2013
17.	ACCOUNTS RECEIVABLE
	Financial instruments
	Trade receivables			226	212
	Less provision for doubtful debts			(23)	(13)
	Net trade receivables			203	199
	Other receivables			181	113
				384	312
	Non financial instruments
	Prepayments			118	119
	VAT			15	45
				517	476
	The fair value of accounts receivables approximates their carrying value.   The Group has increased the provision for doubtful debts by R10 million (2013: R3 million) for the possible impairment of its trade receivables during the year ended 30 June 2014. The Group has not utilised the provision during the year ended 30 June 2014 (2013: Rnil). The movement of the provision for impaired receivables has been included in other operational costs in the statements of comprehensive income.   Other receivables are expected to be fully recoverable based on historical recoverability. The trade receivables which are fully performing relate to customers that have a good track record with the Group in terms of recoverability.    The aging of trade receivables at the reporting date was:
		2014		2013
	R million	Gross	Provision   for doubtful   debts	Gross	Provision   for doubtful   debts
	Fully performing	109	–	111	–
	Past due by 1 to 30 days	47	–	42	–
	Past due by 31 to 60 days	13	–	14	–
	Past due by 61 to 90 days	12	(1)	7	–
	Past due by more than 90 days	45	(22)	38	(13)
		226	(23)	212	(13)