
	At June 30, 2025		At December 31, 2024
(in millions of U.S. dollar)	Non-current	Current	Non-current	Current
Trade receivables - gross	—	682	—	383
Allowance for doubtful receivables	—	(3)	—	(2)
Total trade receivables - net	—	679	—	381
Income tax receivables	5	23	—	29
Other tax receivables	—	45	—	41
Contract assets	13	2	16	2


Other	22	56	20	33
Total other receivables	40	126	36	105
Total trade receivables and other	40	805	36	486

The proceeds from the sale of certain of these receivables comprise a combination of cash and a deferred purchase price receivable. The deferred purchase price receivable is ultimately realized by the Group following the collection by the financial institutions of the underlying receivables sold. The beginning deferred purchase price balance for six months ended June 30, 2025 and 2024 were $2 million and $8 million, respectively. During each of the aforementioned periods, there were non-cash additions to the deferred purchase price receivable of $0 million and $41 million (these additions are excluded from the Interim Statement of Cash Flow as they are non-cash investing transactions) and cash collections of $2 million and $40 million, respectively. This activity resulted in an ending deferred purchase price receivable balance of $0 million and $9 million, for the six months ended June 30, 2025 and 2024, respectively, recorded in Fair value of derivatives instruments and other financial assets in the consolidated balance sheets.

The Group has recorded $11 million and $10 million of expense related to its factoring programs in the six months ended June 30, 2025 and 2024, respectively, and has presented these amounts in Other gains and losses - net in its Interim Consolidated Income Statement.