5. Cash and cash equivalents 2014 $000 2013 $000 Cash at bank and on hand 1,550 2,487 Total cash and cash equivalents 1,550 2,487 Cash and cash equivalents comprise cash at bank and on hand. The carrying value of cash and cash equivalents approximates their fair value. 6. Short-term deposits Short-term deposits comprise term deposits held at a registered New Zealand bank with maturities of more than three months. The carrying value of short-term deposits approximates their fair value. 7. Debtors and other receivables 2014 $000 2013 $000 4 20 Accrued revenue 19 19 Other receivables 4 6 27 45 Debtors Total debtors and other receivables The carrying value of debtors and other receivables approximates their fair value. The ageing profile of receivables at year end is detailed below: Gross $000 2014 Impairment $000 Net $000 27 - Past due 1–30 days - Past due 31–60 days Past due over 60 days Not past due Total Gross $000 2013 Impairment $000 Net $000 27 33 - 33 - - - - - - - - - - - - - - 12 - 12 27 - 27 45 - 45 All receivables not settled according to the original terms of the transaction are considered to be past due. All receivables have been assessed for impairment and there is no impairment. 83