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:

T 067
           
    thereof: neither
impaired nor
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
sheet date
less than
30 days
between 30 and
180 days
more than
180 days
           
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:

T 068
     
in € thousand 9/30/2016 9/30/2015
     
Specific allowances    
Balance as at 10/1 3,505 3,267
Change in allowances during the period (559) 238
Additions 98 265
Reversal (652) (26)
Transfers 0 0
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.