The additions and releases of the provision for doubtful debts have been included in selling, general and administrative
costs. Receivables are written off and charged to the provision when it is expected that they will not be collected.
Trade and other receivables are non-interest-bearing and generally fall due between 10 and 90 days.
In various countries FrieslandCampina has taken out credit insurance to mitigate the credit risk related to trade debtors.
At the end of 2015 this insured position amounted to EUR 367 million (2014: EUR 393 million).