22. Trade and other receivables

	31 December 2012 RUB million	31 December 2011 RUB million
Taxes receivable	4,617	4,373
Advances issued	2,802	2,038
Trade accounts receivable	3,402	3,499
Other receivables	292	792
Deferred expenses	33	125
Receivables from associates	803	168
Receivables from related parties	253	51
Receivables from employees	43	13
Finance lease receivable	21	35
Provision for doubtful accounts	(392)	(360)
	11,874	10,734

Included in trade and other receivables are trade accounts receivable with the following ageing analysis as at the reporting dates:

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