Current receivables

 
2017
2016
   
Trade receivables
  
Trade accounts receivable
1,528
1,490
Deferred items
29
24
Receivables from associates
6
15
 
1,563
1,529
Adjustment for bad debts
(21)
(25)
   
Total Trade receivables
1,542
1,504
   
Income tax receivable
55
62
   
Other current receivables
  
Other taxes and social security contributions
36
31
Employee related receivables
15
9
Acquisition related receivables
8
-
Loans
7
25
Receivables associates and joint ventures relating to cash facility
21
17
Other receivables
4
3
Deferred items
2
2
   
Total Other current receivables
93
87
   
Total current receivables
1,690
1,653

Deferred items comprised €31 million (2016: €26 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 €1,356 million (2016: €1,343 million) is provided in the next table. The remaining balance reported as Trade receivables amounting to €172 million (2016: €146 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 %
2017
2016
   
Neither past due nor impaired
80
82
1-29 days overdue
14
12
30-89 days overdue
5
3
90 days or more overdue
1
3

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

 
2017
2016
   
Balance at 1 January
(25)
(17)
   
Additions charged to income statement
(7)
(12)
Deductions
10
5
Exchange differences
1
(1)
Balance at 31 December
(21)
(25)