22. Trade and other receivables
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| RUB million | 2011 | 2010 |
|---|---|---|
| Receivable for shares of OJSC “AgroGard-Finance” | — | 4,222 |
| Taxes receivable | 4,373 | 3,285 |
| Advances issued | 2,038 | 2,462 |
| Trade accounts receivable | 3,372 | 1,846 |
| Other receivables | 792 | 1,117 |
| Deferred expenses | 125 | 185 |
| Receivables from associates | 168 | 131 |
| Receivables from related parties | 51 | 2,546 |
| Receivables from employees | 13 | — |
| Finance lease receivable | 35 | — |
| Provision for doubtful accounts | (233) | (273) |
| 10,734 | 15,521 |
Included in trade and other receivables are trade accounts receivable with the following ageing analysis as at the reporting dates:
| RUB million | 2011 | 2010 |
|---|---|---|
| Not past due | 3,202 | 1,773 |
| Past due |
86 | 35 |
| Past due |
12 | 17 |
| More than one year | 72 | 21 |
| 3,372 | 1,846 |
Notes to the Consolidated Financial Statements
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