Financial Statements
21. Other receivables
Other receivables, less write-downs of €13 million (2006: €11 million), are comprised as follows:
| Dec. 31, 2006 | Dec. 31, 2007 | |||
| € million | Total | of which current | Total | of which current |
| Benefit plan assets in excess of obligations | 38 | 0 | 533 | 0 |
| Payroll receivables | 27 | 26 | 32 | 32 |
| Other tax receivables | 361 | 361 | 326 | 322 |
| Interest receivables | 266 | 266 | 164 | 163 |
| Miscellaneous receivables | 985 | 859 | 1.073 | 944 |
| Total | 1,677 | 1,512 | 2,128 | 1,461 |
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:
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, 2007 | 74 | 15 | 17 | 22 |
| December 31, 2006 | 65 | 6 | 12 | 22 |
* The figures in the column “up to three months” include receivables due immediately.
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.
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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