Note 15 - Trade receivables
2008 2007
    DKK million  DKK million  
Trade receivables 1,508  1,361 
Allowances for doubtful trade receivables   (126) (86)  
1,382  1,275 
Amounts owed by related companies   68  69   
Trade receivables at December 31 1,450  1,344 

2008 2007
    DKK million  DKK million  
Changes in allowances for doubtful trade receivables:
At January 1 86  103 
Allowances during the year 71  26 
Write-offs during the year
Reversed allowances   (35) (47)  
At December 31 126  86 
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 185  212 
Between 30 days and 90 days 82  50 
Between 91 days and 365 days   45  25   
At December 31 312  287 
See also section on Risk factors.