Current receivables

 
2016
2015
   
Trade receivables
  
Trade accounts receivable
1,490
1,312
Deferred items
24
30
Receivables from associates
15
24
 
1,529
1,366
Adjustment for bad debts
(25)
(17)
   
Total Trade receivables
1,504
1,349
   
Income tax receivable
62
71
   
Other current receivables
  
Other taxes and social security contributions
31
22
Loans
25
32
Receivables from joint venture partners
3
9
Interest
-
1
Receivables associates and joint ventures relating to cash facility
17
36
Other receivables
9
32
Deferred items
2
4
   
Total Other current receivables
87
136

Deferred items comprised €26 million (2015: €34 million) in prepaid expenses that will impact profit or loss in future periods.

With respect to trade accounts receivable that are neither impaired nor past due, there are no indications that the debtors will not meet their payment obligations. An aging overview of trade receivables related to commercial transactions amounting to €1,343 million (2015: €1,177 million) is provided below. The remaining balance reported as trade receivables amounting to €146 million (2015: €135 million) is excluded from this analysis because it principally concerns reclaimable VAT and accruals that are not related to the payment behavior of customers.

Aging overview Trade receivables

in %
2016
2015
   
Neither past due nor impaired
82
87
1-29 days overdue
12
9
30-89 days overdue
3
2
90 days or more overdue
3
2

The changes in the allowance for doubtful accounts receivable are as follows:

 
2016
2015
   
Balance at 1 January
(17)
(18)
   
Additions charged to income statement
(12)
(10)
Deductions
5
6
Disposals
-
5
Exchange differences
(1)
-
Balance at 31 December
(25)
(17)