Note 8: Receivables

Actual
2014/15
Actual
2013/14
$000$000
Receivables under exchange transactions
Debtors 8,784 6,464
Other receivables 9 6
Total receivables under exchange transactions 8,793 6,470
Total receivables under non-exchange transactions - -
Total receivables 8,793 6,470

The carrying value of receivables approximates their fair value.

The ageing profile of receivables at year-end is detailed below:

Actual 2014/15Actual 2013/14
Gross
$000
Impairment
$000
Net
$000
Gross
$000
Impairment
$000
Net
$000
Not past due 6,994 - 6,994 5,115 - 5,115
Past due 1-30 days 946 - 946 938 - 938
Past due 31-60 days 437 - 437 349 - 349
Past due 61-90 days 155 - 155 3 - 3
Past due over 90 days 252 - 252 59 - 59
Carrying amount 8,784 - 8,784 6,464 - 6,464

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 years and review of specific debtors.

There are no specific debtors assessed as requiring a provision this year.

Movements in the provision for impairment of receivables are as follows:

Actual
2014/15
Actual
2013/14
$000$000
Balance at 1 July - 85
Provisions written back during the year - (85)
Balance at 30 June - -