The following table sets forth the items in other current assets:



	September 30,		December 31,
	2017		2016
	(In millions)

Unrealized gains on derivative contracts	$	443	$	624
Deferred receivables consideration	399		540
Customer omnibus receivable	474		521
Financing receivables - net ⁽¹⁾	407		373
Insurance premiums receivable	137		648
Prepaid expenses	248		268
Tax receivables	423		480
Non-trade receivables ⁽²⁾	374		478
Other current assets	179		451
	$	3,084	$	4,383

⁽¹⁾ The Company provides financing to certain suppliers, primarily Brazilian farmers, to finance a portion of the suppliers’ production costs. The amounts are reported net of allowances of $6 million and $7 million at September 30, 2017 and December 31, 2016, respectively. Interest earned on financing receivables of $6 million and $18 million for the three and nine months ended September 30, 2017, respectively, and $5 million and $17 million for the three and nine months ended September 30, 2016, respectively, is included in interest income in the consolidated statements of earnings.

⁽²⁾Non-trade receivables included $75 million and $223 million of reinsurance recoverables as of September 30, 2017 and December 31, 2016, respectively.