This item reflects different accounts receivable from the Group’s operations. Its detail is as follows:
![047-2](https://memorianh.com/2021/wp-content/uploads/2022/05/047-2.jpg)
The analysis of the ageing of financial assets in arrears but not considered impaired in the financial year is as follows:
![048-1](https://memorianh.com/2021/wp-content/uploads/2022/05/048-1.jpg)
In this regard, the provisions recorded take into account all the expected losses on the balances of trade receivables on the balance sheet.