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 Home >> Consolidated financial statements >> Notes to the financial statements

23. Debtors

2003 2002
£m £m




Trade debtorsa 2,240 2,393
Amounts owed by joint ventures (trading) 9 582
Amounts owed by associates (trading) 1
Other debtors 517 664
Accrued income 1,486 1,262
Pension fund prepaymentb 630 231
Other prepayments 161 139




Total debtors 5,043 5,272




aTrade debtors are stated after deducting £491 million (2002 - £450 million) for doubtful debts. The amount charged to the group profit and loss account for doubtful debts for the year ended 31 March 2003 was £264 million (2002 - £369 million including an exceptional charge of £79 million, 2001 – £227 million).
bFalling due after more than one year.

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