Page 77 - Annual Report KELAG Group 2018

Trade receivables from third parties 154.9 106.3
Receivables from other investees and investors 3.4 2.4
Sundry receivables and assets 75.3 76.1
TOTAL TRADE RECEIVABLES AND OTHER RECEIVABLES AND 233.6 184.7
ASSETS

Trade receivables from third parties related chiefly to electricity, natural gas and heat receivables
already billed and also include receivables from electricity, natural gas and heat that have not yet
been invoiced. The method used to cut off receivables from electricity and natural gas that have
not yet been invoiced was refined based on a year-end meter reading performed in the last
quarter of 2018.

For information on the credit risk of trade receivables, please refer to the section on the credit risk.
The change in the impairment rule when transitioning from IAS 39 to IFRS 9 had no significant
impact on impairment losses in the KELAG Group.

All receivables from other investees and investors involved trade receivables.