RWE AG - Annual Report 2008

Impairments on the financial assets which fall under the scope of IFRS 7 and are reported under the following balance-sheet items developed as follows:

Impairments on receivables 2007	Other non-current financial assets		Financial receiv- ables	Trade accounts receiv- able	Other receiv- ables and other assets	Total
Impairments on receivables 2008	Other non-current financial assets		Financial receiv- ables	Trade accounts receiv- able	Other receiv- ables and other assets	Total
€ million	At cost	At fair value	Financial receiv- ables	Trade accounts receiv- able	Other receiv- ables and other assets	Total
Balance at Jan 1, 2008	114		265	448	3	830
Impairments in the reporting period	2	157	33	230		422
Transfers	-9					-9
Currency translation adjustments	-1			-69		-70
Disposals	6		120	99	1	226
Balance at Dec 31, 2008	100	157	178	510	2	947

€ million	At cost	At fair value	Financial receiv- ables	Trade accounts receiv- able	Other receiv- ables and other assets	Total
Balance at Jan 1, 2007	214		72	433	3	722
Additions/disposals due to changes in the scope of consolidation	2		-2			0
Impairments in the reporting period	3		138	139	1	281
Transfers	-60		60			0
Currency translation adjustments	1			-27		-26
Disposals	46		3	97	1	147
Balance at Dec 31, 2007	114		265	448	3	830

As of the cut-off date, there were unimpaired, past due receivables in the following amounts:

Receivables, past due and not impaired	Gross amount as of Dec 31, 2007	Receiv- ables, past due, impaired	Receivables not impaired, past due, by period
Receivables, past due and not impaired	Gross amount as of Dec 31, 2008	Receiv- ables, past due, impaired	Receivables not impaired, past due, by period
€ million	Gross amount as of Dec 31, 2008	Receiv- ables, past due, impaired	less than 30 days	31 to 60 days	61 to 90 days	91 to 120 days	over 120 days
Financial receivables	5,911	41
Trade accounts receivable	10,925	696	847	86	48	42	229
Other receivables and other assets	14,775	4	1				1
	31,611	741	848	86	48	42	230

€ million	Gross amount as of Dec 31, 2007	Receiv- ables, past due, impaired	less than 30 days	31 to 60 days	61 to 90 days	91 to 120 days	over 120 days
Financial receivables	3,305	13	1		1		5
Trade accounts receivable	9,401	843	737	70	26	13	161
Other receivables and other assets	6,973	4	7				1
	19,679	860	745	70	27	13	167