Group Management Report Corporate Governance Environment, Safety, and Corporate Social Responsibility Consolidated Financial Statements 111 In 2015 and 2014, inventories are stated net of write-downs of € 21.2 million and € 19.6 mil- lion, respectively. Dec. 31, 2014 Dec. 31, 2015 Trade accounts receivable 349,634 339,559 Allowance for doubtful accounts (4,177) (5,239) 345,457 334,320 Additions to the allowances for doubtful accounts are recorded in other operating expenses. The following table presents the roll-forward of the allowance for doubtful accounts: 2014 2015 Allowance at the beginning of the year 2,867 4,177 Translation adjustments 91 (70) Additions 2,195 1,656 Reversal (588) (799) Utilization (388) (418) Change in reporting entities 0 693 Allowance at the end of the year 4,177 5,239 The exposure to credit risk at December 31, 2015 and 2014 was as follows: As of December 31, 2015 and 2014, respectively, there was no indication that trade accounts receivable which were neither written-down nor past due could not be collected. 18. Trade Accounts Receivable Trade accounts receivable Carrying amount Of which neither impaired nor past due at the reporting date Of which not impaired at the reporting date and past due in the following periods Impairment (net) up to 30 days between 31 and 60 days between 61 and 90 days more than 90 days Dec. 31, 2014 345,457 299,653 29,931 7,550 3,404 4,333 586 Dec. 31, 2015 334,320 292,659 27,937 7,494 2,343 3,243 644
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