9. TRADE AND OTHER RECEIVABLES

Trade and other receivables as of December 31, 2013, December 31, 2012 and as of January 1, 2012 comprise the following:

RUB millions

December 31, 2013

December 31, 2012

January 1, 2012

Trade receivables

94,860

72,820

75,763

Other financial receivables

1,479

1,983

1,480

Less impairment provision

(8,991)

(8,189)

(6,262)

TOTAL TRADE AND OTHER RECEIVABLES

87,348

66,614

70,981

Trade receivables represent amounts due from customers in the ordinary course of business and are short-term by nature.

Notes in Consolidated Statements:

Consolidated Statement of Financial Position