2. Summarise the information found in this note. in detail
3. In general, why are the notes included in the annual report?

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B1. Receivables 2019 SM 2018 SM Measured at amortised cost Current Trade receivables Allowance for expected credit losses 140.6 (17.0) 123.6 17.8 20.1 7.5 169,0 119.0 (13.5) 105.5 149 20.4 Prepayments Accrued revenue Other receivables 5.7 1465 Non-current Other receivables and prepayments 5.0 5.0 3.9 39 Ageing of trade receivables Current 30-60 days 60-90 days 90 days + 82.5 22.9 6.5 28.7 140.6 62.9 14.4 10.9 30.8 119.0 13.6 Movement in allowance for expected credit losses Balance at beginning of year Impact of AASB 9 Provision for the year Amounts written off during the year as uncollectable 13.5 1.7 5.5 (3.7) 3.7 (3.8) 13.5 17.0 Trade and other receivables are initially recognised at fair value and subsequently are carried at amortised cost, using the effective interest rate method, less an allowance for expected credit losses (allowance for doubtful debts). No interest is charged on trade receivables. The Group's policy requires customers to pay the Group in accordance with agreed payment terms. All credit and recovery risk associated with trade receivables has been provided for in the consolidated statement of financial position. Trade receivables have been aged according to their original due date in the above ageing analysis. The Group applies a simplified approach in calculating expected credit losses using a provision matrix based on its historical credit loss experience and adjusting for any known forward looking specific to the debtors and the economic environment. Further discussion of the credit risk associated with trade receivables is included in Note C4