Note 17 - Trade receivables
2011 2010
    DKK million  DKK million  
Trade receivables 2,082  1,860 
Allowances for doubtful trade receivables   (164) (133)  
1,918  1,727 
Amounts owed by related companies   53  45   
Trade receivables at December 31 1,971  1,772 

2011 2010
    DKK million  DKK million  
Changes in allowances for doubtful trade receivables:
At January 1 133  125 
Allowances during the year 74  64 
Write-offs during the year (12) (18)
Reversed allowances   (31) (38)  
Allowances at December 31 164  133 
The cost is included in Sales and distribution costs.
Allocation of overdue net receivables (not written off) by maturity period is as follows:
Up to 30 days 209  155 
Between 30 days and 90 days 32  32 
Between 91 days and 365 days    
Overdue net receivables at December 31 242  190