Note 12.- Clients and Other Receivable Accounts
12.1 The breakdown of Other Receivable Accounts at 31 December 2009 and 2008, is as follows:

The market value of these assets does not vary significantly to the carrying book value.

12.2 The following table shows the maturity detail of the receivables accounts:
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12.3 The company has non-recourse factoring lines for a sum of approximately € 1,800 M (€ 1,700 M in 2008) of which approximately € 1,085 M were factored at the close of the 2009 financial year (€ 700 M in 2008) and removed pursuant to the provisions of IAS 39.

The attributed amount in this financial year to these factoring lines has increased to € 24,819 thousand (€ 27,750 thousand in 2008).

In addition, there are live factoring covers in euros for between 80% of the amount, up to 2014 and with guaranteed rates of 3.75%.

12.4 The following table shows a detail of the financial amounts receivable as of 31 December 2009 and 2008:
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This heading recognizes the credits and accounts receivable considered as non-derivative financial assets not listed an active market, with a maturity period of less than twelve months (current assets) or exceeding that period (non-current assets).

The market value of these assets is not substantially different to their book value.

12.5 The credit recovery rate of account receivable outstanding to be received, and which have not been impaired, may be considered in the following categorisation:
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12.6 The attributed movement in the provision for impairment in the amounts receivable as of 31 December 2009 and 2008 is the following: