ACER Annual Report 2008-2009
ACER Annual Report 2008-2009
ACER Annual Report 2008-2009
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40<br />
Australian Council for Educational Research Ltd and Controlled Entities ABN 19 004 398 145<br />
Notes to the financial statements (for the year ended 30 June <strong>2009</strong>)<br />
5 Trade and other receivables continued<br />
5a Provision for impairment of receivables continued<br />
Opening<br />
balance<br />
$<br />
Charge for<br />
the year<br />
$<br />
Parent<br />
Amounts<br />
written off<br />
$<br />
Closing<br />
balance<br />
<strong>2008</strong><br />
$<br />
Current trade receivables 125,000 25,000 - 150,000<br />
Non-current associated companies 927,458 - - 927,458<br />
5b Aged analysis<br />
The ageing analysis of receivables is as follows:<br />
1,052,458 25,000 - 1,077,458<br />
Consolidated Parent<br />
<strong>2009</strong><br />
$<br />
<strong>2008</strong><br />
$<br />
<strong>2009</strong><br />
$<br />
<strong>2008</strong><br />
$<br />
0–30 days 5,965,856 5,490,625 5,883,186 5,323,490<br />
31–60 days 797,954 1,348,390 797,954 1,348,390<br />
31–60 days (considered impaired) 10,529 - 10,529 -<br />
61–90 days (past due not impaired) - 133,577 - 133,577<br />
61–90 days (considered impaired) 80,292 - 80,292 -<br />
91+ days (past due not impaired) - 193,284 944,178 193,284<br />
91+ days (considered impaired) 1,011,637 1,077,458 1,011,637 150,000<br />
7,866,268 8,243,334 8,727,776 7,148,741
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