Note 15 - Trade receivables
2009 2008
    DKK million  DKK million  
Trade receivables 1,536  1,508 
Allowances for doubtful trade receivables   (125) (126)  
1,411  1,382 
Amounts owed by related companies   57  68   
Trade receivables at December 31 1,468  1,450 

2009 2008
    DKK million  DKK million  
Changes in allowances for doubtful trade receivables:
At January 1 126  86 
Allowances during the year 59  71 
Write-offs during the year (14)
Reversed allowances   (46) (35)  
Allowances at December 31 125  126 
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 148  185 
Between 30 days and 90 days 34  82 
Between 91 days and 365 days   45   
Allowances at December 31 184  312