(20) Other Non-current Assets

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in TEUR, at 31 December

2014

2013

Finance lease receivables

2,741

9,763

Instalment sales

33,026

6,546

Other financial assets

2,642

3,055

Financial assets

38,409

19,365

Other non-financial assets

9,882

7,137

Other non-current assets, gross

48,291

26,502

Less allowance for financial assets

−1,431

−1,258

Other non-current assets

46,859

25,243

For information on finance lease receivables and instalment sales receivables, see Notes (26) and (14). Other non-financial assets mainly include prepayments for maintenance agreements, license fees and rent.

The following table sets forth the ageing and the development of the allowance of long-term finance lease receivables, long-term instalment sales receivables and other non-current financial assets:

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Gross

Allowance

Gross

Allowance

in TEUR, at 31 December

2014

2014

2013

2013

Not yet due

38,224

1,247

18,783

677

Past due 0–90 days

185

185

0

0

More than one year

0

0

581

581

Total

38,409

1,431

19,365

1,258

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in TEUR

2014

2013

At 1 January

1,258

195

Foreign currency adjustment

−33

0

Reversed

−47

0

Charged to expenses

649

890

Amounts written-off

−397

0

Reclassification

173

At 31 December

1,431

1,258

The reclassification in 2013 relates to the opening balance of the allowance of long-term instalment sales receivables, which were reported in the allowance of accounts receivable – trade until 2012 (see Note (9)).

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