Note 8. Receivables

Receivables of insurance and other businesses are comprised of the following (in millions).

	March 31,			December 31,
	2012			2011
Insurance premiums receivable	$	8,354		$	6,663
Reinsurance recoverable on unpaid losses		2,899			2,953
Trade and other receivables		10,486			9,772
Allowances for uncollectible accounts		(373	)		(376	)
	$	21,366		$	19,012

Loans and finance receivables of finance and financial products businesses are comprised of the following (in millions).

	March 31,			December 31,
	2012			2011
Consumer installment loans and finance receivables	$	13,240		$	13,463
Commercial loans and finance receivables		945			860
Allowances for uncollectible loans		(386	)		(389	)
	$	13,799		$	13,934

Allowances for uncollectible loans primarily relate to consumer installment loans. Provisions for consumer loan losses for the first quarter were $80 million in 2012 and $82 million in 2011. Loan charge-offs, net of recoveries, for the first quarter were $83 million in 2012 and $81 million in 2011. Consumer loan amounts are net of unamortized acquisition discounts of $512 million at March 31, 2012 and $500 million at December 31, 2011. At March 31, 2012, approximately 96% of consumer installment loan balances were evaluated collectively for impairment whereas about 85% of commercial loan balances were evaluated individually for impairment. As a part of the evaluation process, credit quality indicators are reviewed and loans are designated as performing or non-performing. At March 31, 2012, approximately 98% of consumer installment and commercial loan balances were determined to be performing and approximately 94% of those balances were current as to payment status.