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held as security and other credit enhancements;

(c) information about the credit quality of financial assets that are neither past due nor impaired; and

(d) the carrying amount of financial assets that would otherwise be past due or impaired whose terms have been renegotiated.

In the Trade and Other Receivables note, a general statement re the credit-worthiness of PCTs has been given and a requirement to give credit quality information about any other receivables.

This information is required in the Trade and Other Receivables note.

Financial assets that are either past due or impaired

37. An entity shall disclose by class of financial asset:

(a) an analysis of the age of financial assets that are past due as at the end of the reporting period but not impaired;

(b) an analysis of financial assets that are individually determined to be impaired as at the end of the reporting period, including the factors the entity considered in determining that they are impaired; and

(c) for the amounts disclosed in (a) and (b), a description of callateral held by the entity as security and other credit enhancements and, unless impracticable, an estimate of their fair value.

A note Receivables past their due date but not impaired has been provided.

Requirements included in Provision for Impairment of Receivables note.

Unlikely to arise

Collateral and other credit enhancements obtained

38. When an entity obtains financial or non-financial assets during the period by taking possession of collateral it holds as security or calling on other credit enhancements (eg guarantees), and such assets meet the recognition criteria in other Standards, an entity shall disclose:

(a) the nature and carrying amount of the assets obtained; and

(b) when the assets are not readily convertible into cash, its policies for disposing of such assets or for using them in its operations.

Unlikely to arise

Liquidity risk

39. An entity shall disclose:

(a) a maturity analysis for financial liabilities that show the remaining

Given in the financial instrument note.

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