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v3.19.3.a.u2

Trade and other receivables | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Trade and other receivables | 18 . Trade and other receivables
|  | 2019 $m |  |  | 2018 Restated $m |
Current |  |  |  |  |  |  |  |
Trade receivables |  |  | 514 |  |  |  | 474 |
Other receivables |  |  | 37 |  |  |  | 27 |
Prepayments |  |  | 114 |  |  |  | 108 |
R eceivables from associates |  |  | 1 |  |  |  | 1 |
|  |  | 666 |  |  |  | 610 |
Trade and other receivables are held at amortised cost. Trade receivables are non-interest-bearing and are generally on payment terms of up to 30 days . The fair value of trade and other receivables approximates their carrying value. Expected credit losses The ageing of trade and other receivables, excluding prepayments, at the end of the reporting period is:
|  | 2019 |  |  | 2018 |
|  | Gross $m |  |  | Credit loss allowance $m |  |  | Net $m |  |  | Gross $m |  |  | Credit loss allowance $m |  |  | Net $m |
Not past due |  |  | 400 |  |  |  | (3 | ) |  |  | 397 |  |  |  | 356 |  |  |  | (1 | ) |  |  | 355 |
Past due 1 to 30 days |  |  | 74 |  |  |  | (3 | ) |  |  | 71 |  |  |  | 71 |  |  |  | (1 | ) |  |  | 70 |
Past due 31 to 90 days |  |  | 56 |  |  |  | (5 | ) |  |  | 51 |  |  |  | 52 |  |  |  | (2 | ) |  |  | 50 |
Past due more than 90 days |  |  | 40 |  |  |  | (7 | ) |  |  | 33 |  |  |  | 34 |  |  |  | (7 | ) |  |  | 27 |
|  |  | 570 |  |  |  | (18 | ) |  |  | 552 |  |  |  | 513 |  |  |  | (11 | ) |  |  | 502 |
Trade and other receivables over 180 days past due are written off, but continue to be actively pursued. The credit risk relating to balances not past due is not deemed to be significant. The movement in the allowance for expected lifetime credit losses of trade and other receivables during the year is as follows:
|  | 2019 $m |  |  | 2018 $m |  |  | 2017 $m |
At 1 January |  |  | (11 | ) |  |  | (77 | ) |  |  | (69 | )
Adjustment arising on adoption of IFRS 9 a |  |  | — |  |  |  | 67 |  |  |  | — |
Provided |  |  | (20 | ) |  |  | (28 | ) |  |  | (15 | )
Amounts written back |  |  | — |  |  |  | — |  |  |  | 2 |
Amounts written off |  |  | 14 |  |  |  | 26 |  |  |  | 6 |
Exchange adjustments |  |  | (1 | ) |  |  | 1 |  |  |  | (1 | )
At 31 December |  |  | (18 | ) |  |  | (11 | ) |  |  | (77 | )
a | IFRS 9 was applied from 1 January 2018. Under the transition method chosen, comparative information was not restated.
Credit risk The Group trades only with recognised, creditworthy third parties. It is the Group’s policy that all customers who wish to trade on credit terms are subject to credit verification procedures . The maximum exposure to credit risk for trade and other receivables, excluding prepayments, at the end of the reporting period by geographic region is as follows:
|  | 2019 $m |  |  | 2018 $m |
Americas |  |  | 359 |  |  |  | 325 |
EMEAA |  |  | 141 |  |  |  | 125 |
Greater China |  |  | 52 |  |  |  | 52 |
|  |  | 552 |  |  |  | 502 |

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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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- Definition Text block [abstract] + References No definition available. + Details
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