Note 8. Receivables

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


	June 30,			December 31,
	2013			2012
Insurance premiums receivable	$	8,197		$	7,845
Reinsurance recoverable on unpaid losses		2,951			2,925
Trade and other receivables		11,189			11,369
Allowances for uncollectible accounts		(381	)		(386	)

	$	21,956		$	21,753

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


	June 30,			December 31,
	2013			2012
Consumer installment loans and finance receivables	$	12,570		$	12,701
Commercial loans and finance receivables		623			469
Allowances for uncollectible loans		(338	)		(361	)

	$	12,855		$	12,809

Allowances for uncollectible loans predominantly relate to consumer installment loans. Provisions for consumer loan losses for the first six months of 2013 and 2012 were $128 million and $161 million, respectively. Loan charge-offs, net of recoveries, for the first six months were $151 million in 2013 and $170 million in 2012. Consumer loan amounts are net of unamortized acquisition discounts of $434 million at June 30, 2013 and $459 million at December 31, 2012. At June 30, 2013, approximately 98% 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 June 30, 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.