Notes To The Financial Statements (Continued) For The Year Ended 30 June 2014 2014 2013 $ $ 10 INVENTORY Finished goods - Legal Publications 174 084 164 441 Inventory amounting to $9 643 (2013: $13 199) was written off during the year and included in the operating expenses. 11. TRADE AND OTHER RECEIVABLES Other 112 108 9 761 The other receivables comprise vehicles purchased ($72,304) that had not yet been delivered as at year end. These were treated as prepayments. The other components in this balance are receivables from Legal Publications Sales ($1,993.43),two duplicated debits by Stanbic Bank for Old Mutual Pension ($12,014.88) and for a former employee ($856),outstanding returns from CATCH ($12,719.25) and CLS ($217.62),Deposits $255,Insurance prepayments for the quarter $3,227.50. The trade receivables are non -interest bearing and normally on 30 day terms. The fair values of accounts receivable are not materially different to their carrying values. 11.1 As at 30 June 2014 accounts receivables of US$103 588 (2013: US$9 761) were not past due. They relate to clients that have not defaulted their payment terms. The ageing analysis of these receivables is shown below:- 3 to 6 months 112 108 9 761 11.2 Under accounts receivables further disclosures relating loans to key staff are required as follows Included in prepayments Balance at the beginning of the year - - Advanced during the year 16 299 1 080 Repaid during the year (16 299) ( 1 080) Balance at the end of the year - - - - 12. CASH AND CASH EQUIVALENTS Cash at bank Cash on hand 3 565 720 553 361 100 100 3 565 820 553 461 Cash at banks earns interest at floating rates based on daily bank deposit rates. Short-term deposits are made for varying periods of between 1 day and 3 months, depending on the immediate requirements of the company and earn interest at the respective short-term deposit rates. 13 REVALUATION RESERVE Arising on the revaluation of assets 634 246 636 860 14 CAPITAL DONATIONS Non-monetary donations 77 969 77 969 Capital donations are measured at the replacement cost on the date received. 52