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(a) Trade receivables are non-interest bearing and are generally on 30 - 90 day terms. 

(b) Other debtors primarily relate to cash calls advanced to the Bluestone Mines Tasmania Joint Venture. Other debtors are non-interest bearing and are generally on 30 - 90 day terms. 

(c) The carrying amounts disclosed above represent the fair value. 

Collectibility of trade receivables is reviewed on an ongoing basis at an operating unit level. Individual debts that are known to be uncollectible are written off when identified. An impairment provision is recognised when there is objective evidence that the Consolidated Entity will not be able to collect the receivable. Financial difficulties of the debtor, default payments or debts more than 60 days overdue are considered objective evidence of impairment. The amount of the impairment loss is the receivable carrying amount compared to the present value of estimated future cash flows, discounted at the original effective interest rate. 

## 14. INVENTORIES (CURRENT) 

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During the year due to an increase in the Tin metal price there was a reversal of inventory write-downs of $1,832,571 (2010: reversal of write-down $2,967,314) for the Consolidated Entity. This expense is included in cost of sales refer to note 7(a). 

## 15. OTHER ASSETS (CURRENT) 

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## 16. OTHER FINANCIAL ASSETS (CURRENT) 

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(a) Other financial assets are used by way of security for the mining contractor at the Bluestone Mines Tasmania Joint Venture. 

(b) The cash on deposit is interest bearing and is used by way of security for government performance bonds. 

## 17 AVAILABLE-FOR-SALE FINANCIAL ASSETS (NON-CURRENT) 

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