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Financial Statements
Financial Statements

21. Other receivables

Other receivables, less write-downs of €13 million (2006: €11 million), are comprised as follows:
 Dec. 31, 2006Dec. 31, 2007
€ million Totalof which currentTotalof which current
Benefit plan assets in excess of obligations3805330
Payroll receivables27263232
Other tax receivables361361326322
Interest receivables266266164163
Miscellaneous receivables9858591.073944
Total1,6771,5122,1281,461
Interest receivables consist mainly of interest earned or accrued that is not due to be received until after the balance sheet date.
 
The following unimpaired other receivables were overdue on the reporting date:
€ million up to
3 months*
3 – 6
months
6 – 12
months
more than
12 months
December 31, 200774151722
December 31, 20066561222
The above table shows only the carrying amounts of the financial assets.
 
In 2007, as in the previous year, there were no other receivables from associates.
 
Miscellaneous receivables include €169 million (2006: €160 million) in accrued income, of which €149 million (2006: €146 million) represents current assets.
 
Receivables and liabilities from licenses have been reclassified from other receivables and liabilities to trade accounts receivable and payable. The previous year’s figures are restated accordingly.
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