Note 8. Receivables

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


	March 31,			December 31,
	2013			2012
Insurance premiums receivable	$	9,589		$	7,845
Reinsurance recoverable on unpaid losses		2,972			2,925
Trade and other receivables		11,287			11,369
Allowances for uncollectible accounts		(378	)		(386	)

	$	23,470		$	21,753

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


	March 31,			December 31,
	2013			2012
Consumer installment loans and finance receivables	$	12,591		$	12,701
Commercial loans and finance receivables		509			469
Allowances for uncollectible loans		(349	)		(361	)

	$	12,751		$	12,809

Allowances for uncollectible loans predominantly relate to consumer installment loans. Provisions for consumer loan losses for the first quarter were $66 million in 2013 and $80 million in 2012. Loan charge-offs, net of recoveries, for the first quarter were $78 million in 2013 and $83 million in 2012. Consumer loan amounts are net of unamortized acquisition discounts of $448 million at March 31, 2013 and $459 million at December 31, 2012. At March 31, 2013, approximately 97% of consumer installment loan balances were evaluated collectively for impairment whereas about 71% 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, 2013, 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.