Receivables are deemed immaterial with any expected credit loss rates affecting the amounts disclosed not considered significant. The impact of macroeconomic factors on expected credit loss rates is not considered significant. The carrying value of receivables approximates their fair value. All receivables have been assessed for impairment and there is no impairment. 6 Payables 2020 $000 2019 $000 349 317 19 19 368 336 - 7 PAYE tax payable 91 69 Total current payables under non-exchange transactions 91 76 459 412 Lease incentive 21 40 Total non-current payables under exchange transactions 21 40 Total non-current portion 21 40 480 452 Current portion Payables under exchange transactions Creditors Lease incentive Total current payables under exchange transactions Payables under non-exchange transactions Revenue received in advance Total current portion Non-current portion Payables under exchange transactions Total payables 48 Human Rights Commission Annual Report 2019/20