Note 8: Debtors and other receivables

Annual Report 2010/11.
Actual 2010
$000
  Actual 2011
$000
5,749 Debtors 6,195
(246) Less provision for impairment of receivables (192)
5,503 Net debtors 6,003
1 Other receivables 0
5,504 Total receivables 6,003
Represented by:
5,488 Current 6,003
16 Non Current 0
5,504 Total 6,003

The carrying value of debtors and other receivables approximates their fair value.

As at 30 June 2011 and 2010, all overdue receivables have been assessed for impairment and appropriate provisions applied, as detailed below:

2010 2011
Gross
$000
Impairment
$000
Net
$000
Gross
$000
Impairment
$000
Net
$000
Not past due 520 - 520 3,838 - 3,838
Past due 1-30 days 3,819 - 3,819 1,814 - 1,814
Past due 31-60 days 850 - 850 111 - 111
Past due 61-90 days 178 - 178 90 - 90
Past due >90 days 383 (246) 137 342 (192) 150
Carrying amount 5,750 (246) 5,504 6,195 (192) 6,003

The impairment provision has been calculated based on expected losses for the Office's pool of debtors. Expected losses have been determined based on an analysis of the Office's losses in previous periods and review of specific debtors.

Movements in the provision for impairment of receivables are as follows:

Actual 2010
$000
Actual 2011
$000
223 Balance at 1 July 246
23 Additional provisions made/(reversed) during the year (54)
0 Receivables written off during the period 0
246 Balance at 30 June 192