Company							Group
2017		2016				(R’million)	2017		2016
					20	Trade and other receivables
					20.1	Analysis of trade and other receivables
						Trade receivables	3 829,4		3 996,7
						VAT receivable	189,0		247,6
299,6		37,9				Sundry receivables*	467,7		165,6
						Prepayments	60,4		105,4
						Defined benefit pension surplus (refer to note 29)	70,3		57,1
–		10,7				Tax receivable	28,0		54,6
						Rebates	42,8		38,3
299,6		48,6				Total gross receivables	4 687,6		4 665,3
						Impairment provision	(56,0)		(73,0)
299,6		48,6				Total net receivables	4 631,6		4 592,3
						Trade receivables, which generally have 30 to 60-day terms, are non-interest-bearing and are recognised and carried at original invoice amount less an allowance for any uncollectible amounts. Included within trade receivables is derivative assets of R12,2 million (2016: R1,3 million) which are carried at fair value, refer to note 32.7 for further details.
					20.2	Impairment provisions
						Balance at beginning of the year	(73,0)		(555,1)
						Utilised during the year	13,5		22,3
						Reversed during the year	10,4		481,5
						Raised during the year	(6,9)		(21,7)
						Balance at end of the year	(56,0)		(73,0)
					20.3	Past due analysis
						As at 30 September, the ageing of trade receivables was as follows:
						Not past due	3 454,0		3 559,1
						Past due:
						Current to 60 days	316,5		367,6
						61 to 90 days	33,7		17,6
						91 to 180 days	16,7		37,4
						> 180 days	8,5		15,0
						Total	3 829,4		3 996,7
						As at 30 September, the ageing of all other receivables, excluding tax receivable and prepayments was as follows:
282,1		37,9				Not past due	671,0		474,3
						Past due:
						Current to 60 days	58,8		27,5
						61 to 90 days	1,3		0,2
						91 to 180 days	4,1		1,5
17,5		–				> 180 days	34,6		5,1
299,6		37,9				Total	769,8		508,6
					20.4	Trade receivable analysis
						Industry spread of trade receivables:
						Retail	1 887,2		2 060,4
						Wholesale/distributors	1 221,0		1 229,4
						Export	648,8		644,6
						Other	72,4		62,3
						Total	3 829,4		3 996,7
						Geographical spread of trade receivables:
						South Africa	3 090,0		3 141,0
						Rest of Africa	573,4		706,4
						Europe	30,1		35,0
						Rest of the world	135,9		114,3
						Total	3 829,4		3 996,7
					20.5	Collateral held
						Fair value of collateral held	18,3		19,1
						Represents hawker deposits which may be applied against accounts which are in default.

* Includes R280,2 million for proceeds receivable relating to the disposal of EATBI. Refer to note 34 for further details.