21. Trade accounts receivable
The trade accounts receivable as at September 30, 2016 and as at September 30, 2015 were due within one year.
The age structure of the trade accounts receivable was as follows:
overdue as at
|thereof: not impaired as at the balance sheet date and due in the following time bands|
|in € thousand||Carrying amount||the balance
|between 30 and
|as at 9/30/2016|
|Trade accounts receivable||242,106||215,133||17,368||6,741||2,864|
|as at 9/30/2015|
|Trade accounts receivable||306,905||276,430||19,167||8,153||3,155|
Movements on the allowances for trade accounts receivable that were not covered by commercial credit insurance were as follows:
|in € thousand||9/30/2016||9/30/2015|
|Balance as at 10/1||3,505||3,267|
|Change in allowances during the period||(559)||238|
|Exchange rate impacts||(5)||(1)|
|Balance as at 9/30||2,946||3,505|
All expenses and income deriving from allowances and write-offs of trade accounts receivable were shown respectively under other operating expenses or other operating income.
As regards the balances of trade accounts receivable that are neither impaired nor overdue, there was no indication as at the balance sheet date that the debtors will not fulfill their payment obligations.
Default risks on trade accounts receivable are largely covered by commercial credit insurance.