2014  $’000 2013  $’000 7 TRADE AND OTHER RECEIVABLES  (continued) (a) Trade & other receivables and provision for impairment loss At 30 June, the ageing analysis of trade and other receivables is as follows: 0 to 3 months¹ 121,082 125,534 > 3 months 725 1,296 0 to 3 months – CI* – 22 3 to 6 months – CI* 50 56 > 6 months – CI* 5,239 5,252 Total trade and other receivables before provisions 127,096 132,160 *  Considered Impaired (“CI”) $^{1}$  Includes receivables past due but not considered impaired of $34,000 (2013: Nil). Trade receivables are non-interest bearing and are generally on 30-90 day terms. A provision for impairment loss  is recognised when there is objective evidence that an individual trade receivable is impaired (refer Note 30(c)(i)). Movements in the provision for impairment loss were as follows: Carrying amount at beginning 5,330 5,433 Charge for the year 22 71 Foreign exchange translation 6 5 Amounts written off for the year (69) (179) Carrying amount at end 5,289 5,330 (b) Due from associates and provision for impairment loss At 30 June, the ageing analysis of amounts owing by associates is as follows: 0 to 3 months – CI* 10,805 11,730 Total due from associates before provisions 10,805 11,730 *  Considered Impaired (“CI”) Receivables past due but not considered impaired are Nil (2013: Nil). Movements in the provision for impairment loss were as follows: Carrying amount at beginning 11,730 28,878 Decrease for the year (925) (17,148) Carrying amount at end 10,805 11,730 8 INVENTORIES Current: Merchandise held for resale – at cost 20,184 17,795 Provision for stock loss (2,379) (1,707) 17,805 16,088 Note: Cost of goods sold expense is represented by amounts paid for inventories – refer Note 2(d). 9 GOODWILL AND OTHER INTANGIBLE ASSETS FOR THE YEAR ENDED 30 JUNE 2014 Film  Distribution  Rights  $’000 Goodwill  $’000 Brand  Names¹  $’000 Software  & Other  $’000 Total  $’000 At 1 July 2013 Cost 34,213 250,144 33,898 81,814 400,069 Accumulated amortisation and impairment (34,011) (6,117) (600) (43,787) (84,515) Net carrying amount 202 244,027 33,298 38,027 315,554 Year ended 30 June 2014 At 1 July 2013, net of accumulated amortisation and impairment 202 244,027 33,298 38,027 315,554 Additions/Transfers – – – 19,492 19,492 Net foreign currency movements arising from  investments in foreign operations – (43) (18) (106) (167) Acquisitions 9,618 – – 9,618 Impairment – (1,636) (1,367) (3,003) Disposals (3,671) (2,200) (7,401) (13,272) Amortisation – refer Note 2(d) (121) – – (8,867) (8,988) Net carrying amount 81 248,295 31,080 39,778 319,234 At 30 June 2014 Cost 34,213 256,048 31,680 93,799 415,740 Accumulated amortisation and impairment (34,132) (7,753) (600) (54,021) (96,506) Net carrying amount 81 248,295 31,080 39,778 319,234 49 ANNUAL REPORT 2014 CLOSE FILE X