19. Trade and other Receivables
in PLN m
| Dec 31 2013 | Dec 31 2012 | |
|---|---|---|
| Trade receivables | 4,034 | 5,266 |
| Trade receivables from related entities | 6 | 2 |
| VAT receivable | 382 | 502 |
| Other taxes, customs duties and social security receivable | 37 | 25 |
| Due and payable portion of loans advanced to related entities | 31 | 29 |
| Receivables from equity-accounted associated and jointly-controlled entities | 4 | 4 |
| Other receivables from related entities | 5 | 2 |
| Receivables from sale of property, plant and equipment | 1 | 5 |
| Prepayments for tangible assets under construction | 40 | 14 |
| Additional contribution to equity receivable under a relevant resolution* | 0 | 85 |
| Liquidated damages receivable | 0 | 85 |
| Other receivables | 237 | 250 |
| Total gross receivables | 4,777 | 6,269 |
| Including gross receivables (including due and payable portion of loans) from related entities (Note 38.1) | 46 | 37 |
| Impairment loss on doubtful receivables (Note 19.1) | (691) | (895) |
| Total net receivables | 4,086 | 5,374 |
| including: | ||
| Trade receivables | 3,560 | 4,756 |
| Trade receivables from related entities | 6 | 2 |
| VAT receivable | 382 | 502 |
| Other taxes, customs duties and social security receivable | 35 | 23 |
| Receivables from equity-accounted associated and jointly-controlled entities | 4 | 4 |
| Other receivables from related entities | 0 | 2 |
| Receivables from sale of property, plant and equipment | 1 | 5 |
| Prepayments for tangible assets under construction | 39 | 14 |
| Other receivables | 59 | 66 |
| Including net receivables (including due and payable portion of loans) from related entities (Note 38.1) | 10 | 8 |
* Dispute concerning additional contributions to equity of PI Gazotech Sp. z o.o., described in Note 42.1.
Trade receivables arise mainly in connection with sale of gas fuel and network services. As at the end of 2012, receivables from Gazprom Export under retroactive settlements were recognised pursuant to Annex 40 of November 5th 2012.
Standard payment terms applied by the Group companies in the usual course of business are 21 days.
19.1. Impairment losses on receivables
in PLN m
| Dec 31 2013 | Dec 31 2012 | |
|---|---|---|
| Impairment losses at beginning of the period | (895) | (784) |
| Increase in impairment losses | (368) | (380) |
| Reversal of impairment losses | 518 | 242 |
| Use of impairment losses | 54 | 29 |
| Changes in the Group | - | (2) |
| Impairment losses at end of the period | (691) | (895) |
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