17.	TRADE AND OTHER RECEIVABLES

	December 31, 2017 US$‘000		December 31, 2016 US$‘000
Trade receivables, net of impairment losses		17,242		18,340
Prepayments		2,998		3,634
Value added tax		-		69
Finance lease receivables		500		542

		20,740		22,585

Trade receivables are shown net of an impairment losses provision of US$3,590,000 (2016: US$3,171,000) (see Note 28). Prepayments are shown net of impairment of US$1,651,000 (2016: US$757,000) (see note 6).

Leases as lessor

(i) Finance lease commitments – Group as lessor

The Group leases instruments as part of its business. Future minimum finance lease receivables with non-cancellable terms are as follows:

	December 31, 2017 US$‘000
	Gross investment		Unearned income		Minimum payments receivable
Less than one year		860		360		500
Between one and five years (Note 15)		1,204		519		685

		2,064		879		1,185

	December 31, 2016 US$‘000
	Gross investment		Unearned income		Minimum payments receivable
Less than one year		949		407		542
Between one and five years (Note 15)		1,388		600		788

		2,337		1,007		1,330

The Group classified future minimum lease receivables between one and five years of US$685,000 (2016: US$788,000) as Other Assets, see Note 15. Under the terms of the lease arrangements, no contingent rents are receivable.

(ii) Operating lease commitments – Group as lessor

The Group leases instruments under operating leases as part of its business.

Future minimum rentals receivable under non-cancellable operating leases are as follows:

	December 31, 2017 US$‘000
	Instruments		Total
Less than one year		3,959		3,959
Between one and five years		90		90

		4,049		4,049

	December 31, 2016 US$‘000
	Instruments		Total
Less than one year		3,671		3,671
Between one and five years		184		184

		3,855		3,855