18.
Trade and other receivables
| As at Dec 31 2014 | As at Dec 31 2013 | |
|---|---|---|
| Trade receivables | 3,944 | 4,044 |
| VAT receivable | 429 | 382 |
| Other taxes, customs duties and social security receivable | 134 | 37 |
| Due and payable portion of loans advanced to related entities | 45 | 31 |
| Receivables from disposal of property, plant and equipment | 12 | 1 |
| Prepayments for tangible assets under construction | 44 | 40 |
| Other receivables | 453 | 242 |
| Total gross receivables | 5,061 | 4,777 |
| Including gross receivables (including due and payable portion of loans) from related entities (Note 36.1) | 60 | 46 |
| Impairment loss on doubtful receivables (Note 18.1) | (825) | (691) |
| Total net receivables | 4,236 | 4,086 |
| including: | ||
| Trade receivables | 3,504 | 3,570 |
| VAT receivable | 429 | 382 |
| Other taxes, customs duties and social security receivable | 131 | 35 |
| Due and payable portion of loans advanced to related entities | 6 | - |
| Receivables from disposal of property, plant and equipment | 12 | 1 |
| Prepayments for tangible assets under construction | 44 | 39 |
| Other receivables | 110 | 59 |
| Including net receivables (including due and payable portion of loans) from related entities (Note 36.1) | 16 | 10 |
Trade receivables arise mainly in connection with sale of gas fuel.
Standard payment terms applied by the Group companies in the usual course of business are 21 days.
18.1. Impairment losses on receivables
| As at Dec 31 2014 | As at Dec 31 2013 | |
|---|---|---|
| Impairment losses at beginning of the period | (691) | (895) |
| Increase in impairment losses | (561) | (368) |
| Reversal of impairment losses | 350 | 518 |
| Use of impairment losses | 77 | 54 |
| Impairment losses at end of the period | (825) | (691) |