2010 REGISTRATION DOCUMENT (3.4 Mo) - Groupe Casino

3CONSOLIDATED FINANCIAL STATEMENTSNotes to the consolidated fi nancial statementsNote 19.2. Prepaid rentsPrepaid rents reflect the right to use land in some countries for an average period of 30 years, with the cost recognised over the period ofuse.NOTE 20. INVENTORIES€ millions 2010 2009Goods 2,750 2,387Property development (work in progress) 212 241Gross 2,962 2,628Impairment of goods held in inventory (42) (35)Impairment of property development (work in progress) (27) (18)Total impairment (69) (53)INVENTORIES 2,892 2,575NOTE 21. TRADE RECEIVABLESNote 21.1. Breakdown€ millions 2010 2009Trade receivables 978 923Accumulated impairment losses (107) (78)Finance receivables 969 751Accumulated impairment losses (97) (86)TRADE RECEIVABLES 1,744 1,509Note 21.2. Accumulated impairment losses on trade receivables€ millions 2010 2009ACCUMULATED IMPAIRMENT LOSSES ON TRADE RECEIVABLESAt 1 January (78) (67)Charge (33) (22)Reversal 25 16Change in scope of consolidation (17) (4)Translation differences (3) (1)AT 31 DECEMBER (107) (78)ACCUMULATED IMPAIRMENT LOSSES ON FINANCE RECEIVABLESAt 1 January (86) (62)Charge (36) (55)Reversal 25 31Change in scope of consolidation - (1)Translation differences - -AT 31 DECEMBER (97) (86)The criteria for recognising impairment losses are set out in note 31.3 on counterparty risk.92 Casino Group | Registration Document 2010