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23. Other receivables

Other receivables, after write-downs of €9 million (2007: €13 million), are comprised as follows:

	Dec. 31, 2007		Dec. 31, 2008
	Total	Of which current	Total	Of which current
	€ million	€ million	€ million	€ million
Benefit plan assets in excess of obligations	533	-	351	-
Payroll receivables	32	32	41	41
Other tax receivables	326	322	403	399
Interest receivables	164	163	5	4
Miscellaneous receivables	1,073	944	942	840
Total	2,128	1,461	1,742	1,284

Interest receivables consist mainly of interest earned or accrued that is not due to be received until after the balance sheet date.

Miscellaneous receivables include €174 million (2007: €169 million) in accrued income, of which €156 million (2007: €149 million) represents current receivables.

The following unimpaired other receivables were overdue on the reporting date:

		Of which neither impaired nor overdue at the balance sheet date	Of which not impaired but overdue at the balance sheet date
	Carrying amount		up to 3 months*	3–6 months	6–12 months	more than 12 months
	€ million	€ million	€ million	€ million	€ million	€ million
December 31, 2008	1,742	520	126	13	13	35
December 31, 2007	2,128	611	74	15	17	22
* The figures in the column “up to three months” also include receivables due immediately.