Loans and other receivables (non-current assets)
| Nuclear waste management loan receivables | 666 242 | 655 518 |
| Loan receivables | 3 053 | 3 161 |
| Total | 669 295 | 658 679 |
According to section 52 of the Nuclear Energy Act, TVO, in exchange for collateral payments, is entitled to receive fixed-term loans from the Finnish State Nuclear Waste Management Fund, the amount which cannot be larger than 75 per cent of the latest confirmed TVO's share in the Finnish State Nuclear Waste Management Fund. The nuclear waste management loan receivables formed by the amount loaned from the Finnish State Nuclear Waste Management Fund, has been further loaned (with the same terms and conditions) to the equity holders of the company and to Fortum Oyj.
Nuclear waste management loan receivables are allocated as follows:
| EUR 1 000 | 2018 | 2017 |
| EPV Energia Oy | 72 289 | 70 205 |
| Fortum Oyj | 293 236 | 284 783 |
| Loiste Holding Oy | 772 | 750 |
| Kemira Oyj | 20 507 | 19 915 |
| Oy Mankala Ab | 83 580 | 83 580 |
| Pohjolan Voima Oyj | 195 859 | 196 285 |
| Total | 666 242 | 655 518 |
In accordance with its Articles of Association, TVO delivers electricity to its shareholders at cost price (so-called Mankala principle), i.e. delivers the electricity produced or procured to its shareholders in proportion to their shareholdings in each series. Each of the shareholders of each series is liable for variable and fixed annual costs that are specified in detail in the Articles of Association.
The loan receivables constitute mainly the loan receivables of Posiva Oy EUR 2,548 (2,655) thousand.
Trade and other receivables (current assets)
| EUR 1 000 | 2018 | 2017 |
| Trade receivables | 18 461 | 13 630 |
| Loan receivables | 240 | 230 |
| Prepayments and accrued income | 130 623 | 7 153 |
| Other receivables | 316 | 281 |
| Total | 149 640 | 21 294 |
Prepayments and accrued income include prepaid interests, accrued interest income, other accrued income and other prepaid expenses.
The maximum credit loss risk of trade and other receivables corresponds to their book value. On 31 December 2018 the Group had EUR 145 (27) thousand overdue receivables of which EUR 0 (3) thousand was overdue more than six months. The overdue receivables are not expected to cause the Group credit losses or impairments.
