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Trade and other receivables | 6 Months Ended
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Jun. 30, 2020
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Trade and other receivables | 13. Trade and other receivables Non-current trade and other receivables
Million US dollar |  | 30 June 2020 |  |  | 31 December 2019 |
Cash deposits for guarantees |  |  | 170 |  |  |  | 219 |
Loans to customers |  |  | 30 |  |  |  | 58 |
Tax receivable, other than income tax |  |  | 147 |  |  |  | 166 |
Trade and other receivables |  |  | 303 |  |  |  | 363 |
|  |  | 650 |  |  |  | 807 |
Current trade and other receivables
Million US dollar |  | 30 June 2020 |  |  | 31 December 2019 |
Trade receivables and accrued income |  |  | 3 465 |  |  |  | 4 046 |
Interest receivable |  |  | 6 |  |  |  | 21 |
Tax receivable, other than income tax |  |  | 618 |  |  |  | 821 |
Loans to customers |  |  | 105 |  |  |  | 119 |
Prepaid expenses |  |  | 420 |  |  |  | 563 |
Other receivables |  |  | 663 |  |  |  | 616 |
|  |  | 5 276 |  |  |  | 6 187 |
The carrying amount of trade and other receivables is a good approximation of their fair value as the impact of discounting is not significant . The ageing of the current trade receivables and accrued income, interest receivable, other receivables and current and non-current loans to customers can be detailed as follows for 2020 and 2019 respectively:
|  | Net carrying amount as of 30 June 2020 |  |  | Of which: neither impaired nor past due on the reporting date |  |  | Of which not impaired as of the reporting date and past due |
|  | Less than 30 days |  |  | Between 30 and 59 days |  |  | Between 60 and 89 d ays |  |  | More than 90 days |
Trade receivables and accrued income |  |  | 3 465 |  |  |  | 3 156 |  |  |  | 93 |  |  |  | 64 |  |  |  | 75 |  |  |  | 77 |
Loans to customers |  |  | 135 |  |  |  | 133 |  |  |  | — |  |  |  | 1 |  |  |  | 1 |  |  |  | — |
Interest receivable |  |  | 6 |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other receivables |  |  | 966 |  |  |  | 938 |  |  |  | 1 |  |  |  | 18 |  |  |  | 3 |  |  |  | 6 |
|  |  | 4 572 |  |  |  | 4 232 |  |  |  | 94 |  |  |  | 83 |  |  |  | 80 |  |  |  | 83 |
|  | Net carrying amount as of 31 December 2019 |  |  | Of which: neither impaired nor past due on the reporting date |  |  | Of which not impaired as of the reporting date and past due |
|  | Less than 30 days |  |  | Between 30 and 59 days |  |  | Between 60 and 89 days |  |  | More than 90 days |
Trade receivables and accrued income |  |  | 4 046 |  |  |  | 3 690 |  |  |  | 261 |  |  |  | 44 |  |  |  | 44 |  |  |  | 7 |
Loans to customers |  |  | 177 |  |  |  | 172 |  |  |  | 1 |  |  |  | 2 |  |  |  | 2 |  |  |  | — |
Interest receivable |  |  | 21 |  |  |  | 21 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other receivables |  |  | 979 |  |  |  | 945 |  |  |  | 9 |  |  |  | 16 |  |  |  | 5 |  |  |  | 4 |
|  |  | 5 223 |  |  |  | 4 828 |  |  |  | 271 |  |  |  | 62 |  |  |  | 51 |  |  |  | 11 |
The above analysis of the age of financial assets that are past due as at the reporting date but not impaired also includes non-current loans to customers. Past due amounts were not impaired when collection is still considered likely, for instance because the amounts can be recovered from the tax authorities, AB InBev has sufficient collateral or the customer entered into a payment plan. Impairment losses on trade and other receivables recognized in the first six months of 2020 amount to 122m US dollar (30 June 2019: 25m US dollar). The impairment loss recognized in the first six months of 2020 includes AB InBev’s estimate of overdue receivables the company will not be able to collect from defaulting customers as a result of the COVID-19 pandemic before year end 2020. AB InBev’s exposure to credit, currency and interest rate risks is disclosed in Note 22 Risks arising from financial instruments .

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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