4.3.16Other Financial Assets

The breakdown of the non-current portion of other financial assets is as follows:

The current portion of (i) sublease receivables, (ii) other receivables and (iii) loans to joint ventures and associates is included within the ‘Trade and other receivables’ in the statement of financial position.

In relation to the exposure to credit risk at the reporting date on the carrying amount of the interest-bearing loans, non-current portion of other receivables and sublease receivable, please refer to note 4.3.8 Net Impairment Gains/(Losses) on Financial and Contract Assets and note 4.3.29 Financial Instruments − Fair Values and Risk Management for the risk of recoverability (i.e. for expected credit losses). The Company does not hold any collateral as security.

The breakdown of loans to joint ventures and associates is presented below.