|Millions of euro|
|at Dec. 31, 2013||at Dec. 31, 2012 restated||Change|
|Receivables due from Electricity Equalization Fund and similar bodies||745||936||(191)||-20.4%|
|Receivable due from employees||37||40||(3)||-7.5%|
|Receivables due from others||1,517||1,092||425||38.9%|
|Accrued operating income and prepaid expenses||263||194||69||35.6%|
“Receivables due from Electricity Equalization Fund and similar bodies” include receivables in respect of the Italian system in the amount of €669 million (€454 million at December 31, 2012) and the Spanish system in the amount of €76 million (€482 million at December 31, 2012). Including the portion of receivables classified as long-term (€46 million), operating receivables due from the Electricity Equalization Fund and similar bodies at December 31, 2013 amounted to €791 million (€987 million at December 31, 2012), offset by payables of €3,312 million (€3,371 million at December 31, 2012).
The increase in “receivables due from others” is mainly attributable to the increase in receivables for expired derivatives positions that have not yet been settled in the amount of €203 million and the change of €142 million in receivables for grants to be received in respect of green certificates.