This item reflects different accounts receivable from the Group’s operations. The breakdown at 31 December 2018 and 2017 is as follows:

 

As a general rule, these receivables do not accrue interest and are due at less than 90 days with no restrictions on how they may be availed.

Movements in the provision for bad debts during the years ending 31 December 2018 and 2017 were as follows:

 

The analysis of the ageing of financial assets in arrears but not considered impaired at 31 December 2018 and 2017 is as follows:

 

In this regard, the provisions recorded take into account all the expected losses on the balances of trade receivables on the balance sheet.