18 Accounts receivable

Million CHF

2014

2013

Trade accounts receivable – associates and joint ventures

81

91

Trade accounts receivable – third parties

2,145

2,031

Other receivables – associates and joint ventures

83

50

Other receivables – third parties

386

343

Derivative assets

0

6

Total

2,695

2,521

Of which pledged/restricted

59

42

Overdue accounts receivable

Million CHF

2014

2013

Not overdue

1,962

2,064

Overdue 1 to 89 days

546

316

Overdue 90 to 180 days

98

83

Overdue more than 180 days

271

221

./. Allowances for doubtful accounts

(182)

(163)

Total

2,695

2,521

Due to the local nature of the business, specific terms and conditions for accounts receivable trade exist for local Group companies and as such Group guidelines are not required.

The overdue amounts relate to receivables where payment terms specified in the terms and conditions established with Holcim customers have been exceeded.

Allowance for doubtful accounts

Million CHF

2014

2013

January 1

(163)

(171)

Change in structure

(3)

0

Allowance recognized

(24)

(25)

Amounts used

15

5

Unused amounts reversed

2

1

Currency translation effects

(9)

27

December 31

(182)

(163)