19. TRADE RECEIVABLES AND OTHER RECEIVABLES       31.12. 31.12.   2005 2004 Trade receivables 148.9 133.3 Receivables from associated undertakings 0.1 0.0 Prepaid expenses and accrued income 76.6 62.6 Other receivables 22.0 13.1 Total 247.6 209.0 Credit loss on trade receivables     The Group has recognised during the financial year credit losses from trade receivables of 3.8 million euros (0.5 million euros in 2004).           Essential items included in prepaid expenses and accrued income:       31.12. 31.12.   2005 2004 Financial instruments 38.2 1.7 Pension expense allocations 4.7 9.2 Interest income 7.3 7.3 Others 26.4 44.4 Total 76.6 62.6 Balance sheet values correspond best to the sum which is the maximum amount of the credit risk, excluding the fair value of collateral, in cases where the other parties to the agreement are unable to fulfil their obligations in relation to financial instruments. Receivables do not contain significant concentrations of credit risk. Other items included in prepaid expenses and accrued income consists of several items, none of which are individually significant.     The fair value of receivables is presented in note 29.