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Trade and other receivables | 12 Months Ended
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Dec. 31, 2023
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Trade and other receivables | 19. Trade and other receivables
Million US dollar |  | 31 December 2023 |  |  | 31 December 2022 |
Cash deposits for guarantees |  |  | 164 |  |  |  | 189 |
Loans to customers |  |  | 2 |  |  |  | 10 |
Tax receivable, other than income tax |  |  | 154 |  |  |  | 137 |
Brazilian tax credits and interest receivables |  |  | 1 341 |  |  |  | 1 149 |
Trade and other receivables |  |  | 280 |  |  |  | 298 |
Non-current trade and other receivables |  |  | 1 941 |  |  |  | 1 782 |
Trade receivables and accrued income |  |  | 4 347 |  |  |  | 3 637 |
Interest receivables |  |  | 45 |  |  |  | 67 |
Tax receivable, other than income tax |  |  | 479 |  |  |  | 444 |
Loans to customers |  |  | 70 |  |  |  | 71 |
Prepaid expenses |  |  | 474 |  |  |  | 410 |
Other receivables |  |  | 609 |  |  |  | 702 |
Current trade and other receivables |  |  | 6 024 |  |  |  | 5 330 |
Ambev’s tax credits and interest receivables are expected to be collected over a period exceeding 12 months after the reporting date. As of 31 December 2023, the total amount of such credits and interest receivables represented 1 341m US dollar (31 December 2022: 1 149m US dollar). 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 31 December 2023 and 31 December 2022 respectively:
|  | Net carrying amount as of |  |  | 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 |  |  | 4 347 |  |  |  | 4 118 |  |  |  | 162 |  |  |  | 43 |  |  |  | 18 |  |  |  | 6 |
Loans to customers |  |  | 72 |  |  |  | 51 |  |  |  | 9 |  |  |  | 12 |  |  |  | - |  |  |  | - |
Interest receivables |  |  | 45 |  |  |  | 45 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other receivables |  |  | 609 |  |  |  | 580 |  |  |  | 9 |  |  |  | 7 |  |  |  | 11 |  |  |  | 2 |
|  |  | 5 073 |  |  |  | 4 794 |  |  |  | 180 |  |  |  | 62 |  |  |  | 29 |  |  |  | 8 |
|  | Net carrying amount as of |  |  | 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 |  |  | 3 637 |  |  |  | 3 418 |  |  |  | 151 |  |  |  | 41 |  |  |  | 24 |  |  |  | 4 |
Loans to customers |  |  | 81 |  |  |  | 78 |  |  |  | 1 |  |  |  | 1 |  |  |  | 1 |  |  |  | - |
Interest receivables |  |  | 67 |  |  |  | 67 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other receivables |  |  | 702 |  |  |  | 684 |  |  |  | 11 |  |  |  | 4 |  |  |  | 3 |  |  |  | - |
|  |  | 4 487 |  |  |  | 4 247 |  |  |  | 162 |  |  |  | 46 |  |  |  | 28 |  |  |  | 4 |
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 year ended 31 December 2023 amount to 47m US dollar (31 December 2022: 38m US dollar). AB InBev’s exposure to credit, currency and interest rate risks is disclosed in Note 27 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 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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