Note 8: Debtors and other receivables

Actual
2011
$000
Actual
2012
$000
6,195 Debtors 6,782
(192) Less provision for impairment of receivables (178)
6,003 Net debtors 6,604
0 Other receivables 148
6,003 Total debtors and other receivables 6,752
Represented by:
6,003 Current 6,752
0 Non-current 0
6,003 Total 6,752

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

As at 30 June 2012 and 2011, all overdue receivables have been assessed for impairment and appropriate provisions applied, as detailed below:

2011 2012
Gross
$000
Impairment
$000
Net
$000
Gross
$000
Impairment
$000
Net
$000
Not past due 3,838 3,838 5,537 5,537
Past due 1-30 days 1,814 1,814 733 733
Past due 31-60 days 111 111 162 162
Past due 61-90 days 90 90 0 0
Past due >90 days 342 (192) 150 350 (178) 172
Carrying amount 6,195 (192) 6,003 6,782 (178) 6,604

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
2011
$000
Actual
2012
$000
246 Balance at 1 July 192
(54) Decrease in provisions made during the year (14)
0 Receivables written off during the year 0
192 Balance at 30 June 178
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