20. Trade accounts receivable

The trade accounts receivable as at September 30, 2015 and as at September 30, 2014 were due within one year.

The age structure of the trade accounts receivable is as ­follows:

          T 065
           
    thereof: neither overdue nor thereof: not impaired as at the balance sheet
date and due in the following time bands
in € thousand Carrying
amount
impaired as at the balance sheet date less than 30 days between 30 and 180 days more than 180 days
           
as at 9/30/2015          
Trade accounts receivable 306,905 276,430 19,167 8,153 3,155
           
as at 9/30/2014          
Trade accounts receivable 414,235 389,769 14,819 8,635 1,012
            
Certain prior-year figures have been adjusted as at 9/30/2014 (see Changes in accounting and measurement methods due to new standards and interpretations).

Movements on the allowances for trade accounts receivable are as follows:

    T 066
     
in € thousand 9/30/2015 9/30/2014
     
Specific allowances    
Balance as at 10/1 3,267 2,968
Allowances in the period 238 299
Additions 265 822
Reversal (26) (833)
Transfers 0 322
Exchange rate changes (1) (12)
     
Balance as at 9/30 3,505 3,267
      
Certain prior-year figures have been adjusted as at 9/30/2014 (see Changes in accounting and measurement methods due to new standards and interpretations).

All expenses and income deriving from allowances and write-offs of trade accounts receivable are shown respectively under other operating expenses or other operating income.

As regards the balances of trade accounts receivable that are neither impaired nor overdue, there is no indication as at the balance sheet date that the debtors will not fulfill their payment obligations.

Default risks on trade accounts receivable are largely covered by trade credit insurance.