Notes to the consolidated annual financial statements | Note 14

    2017    2016   
14. Trade and other receivables        
  Trade receivables  9 397     9 644 
   Prepayments  2 054     1 463    
   Accrued income  2 079     1 937    
   Value added tax  51     39    
   Derivative financial assets  108     73    
   Other  771     873    
      14 460     14 029    
   Timing             
   Non-current  971     754    
   Current  13 489     13 275    
      14 460     14 029    
   Doubtful receivable allowance included above:             
   The Group’s trade receivables are stated after allowances for doubtful receivables based on management’s assessment of creditworthiness, an analysis of which is as follows:             
   1 April  (1 103)    (828)   
      Foreign currency translation differences  306       
      Reversed from/(charged to) profit or loss  48     (312)   
      Utilised  24     34    
   31 March  (725)    (1 103)   
   Trade receivables are carried at cost which normally approximates fair value due to short-term maturity. Generally no interest is charged on trade receivables.             
   Included within derivative financial assets:             
   At fair value through profit or loss, classified as held for trading:             
   Fair value hedges:             
      Foreign exchange forward contracts  72     62    
      Firm commitment asset – fair value hedge  36     11    
      108     73   
 

The fair value of foreign exchange forward contracts is determined with reference to quoted market prices for similar instruments, being the mid forward rates as at the reporting date. The Group designates certain forward exchange contracts as fair value hedges to hedge its exposure to variability in the fair value that is attributable to changes in foreign exchange rates.