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TRADE AND OTHER RECEIVABLES | 12 Months Ended
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Dec. 31, 2017
TRADE AND OTHER RECEIVABLES |
TRADE AND OTHER RECEIVABLES | 6. TRADE AND OTHER RECEIVABLES The breakdown of trade and other receivables is as follows:
|  | 2016 |  | 2017
Trade receivables |  | 10,353 |  | 13,553
Provision for impairment of receivables |  | (2,990) |  | (4,331)
Net |  | 7,363 |  | 9,222
Other receivables |  | 542 |  | 346
Provision for impairment of receivables |  | (5) |  | (4)
Net |  | 537 |  | 342
Total trade and other receivables |  | 7,900 |  | 9,564
Trade receivables arise from services provided to both retail and non-retail customers, with details as follows: a. By debtor (i) Related parties
|  | 2016 |  | 2017
State-owned enterprises |  | 151 |  | 721
Government agencies |  | 676 |  | 519
Indonusa |  | 431 |  | 465
PT Indosat Tbk (“Indosat”) |  | 370 |  | 372
Others |  | 348 |  | 670
Total |  | 1,976 |  | 2,747
Provision for impairment of receivables |  | (488) |  | (883)
Net |  | 1,488 |  | 1,864
(ii) Third parties
|  | 2016 |  | 2017
Individual and business subscribers |  | 7,125 |  | 9,289
Overseas international carriers |  | 1,252 |  | 1,517
Total |  | 8,377 |  | 10,806
Provision for impairment of receivables |  | (2,502) |  | (3,448)
Net |  | 5,875 |  | 7,358
b. By age (i) Related parties
|  | 2016 |  | 2017
Up to 3 months |  | 1,065 |  | 1,721
3 to 6 months |  | 100 |  | 107
More than 6 months |  | 811 |  | 919
Total |  | 1,976 |  | 2,747
Provision for impairment of receivables |  | (488) |  | (883)
Net |  | 1,488 |  | 1,864
(ii) Third parties
|  | 2016 |  | 2017
Up to 3 months |  | 5,191 |  | 6,493
3 to 6 months |  | 597 |  | 681
More than 6 months |  | 2,589 |  | 3,632
Total |  | 8,377 |  | 10,806
Provision for impairment of receivables |  | (2,502) |  | (3,448)
Net |  | 5,875 |  | 7,358
(iii) Aging of total trade receivables
|  | 2016 |  | 2017
|  |  |  | Provision for |  |  |  | Provision for
|  |  |  | impairment of |  |  |  | impairment of
|  | Gross |  | receivables |  | Gross |  | receivables
Not past due |  | 4,535 |  | 177 |  | 6,788 |  | 920
Past due up to 3 months |  | 1,721 |  | 401 |  | 1,426 |  | 281
Past due more than 3 to 6 months |  | 697 |  | 495 |  | 788 |  | 258
Past due more than 6 months |  | 3,400 |  | 1,917 |  | 4,551 |  | 2,872
Total |  | 10,353 |  | 2,990 |  | 13,553 |  | 4,331
The Group has made provision for impairment of trade receivables based on the collective assessment of historical impairment rates and individual assessment of its customers’ credit history. The Group does not apply a distinction between related party and third party receivables in assessing amounts past due. As of December 31, 2016 and 2017, the carrying amounts of trade receivables of the Group considered past due but not impaired amounted to Rp3,005 billion and Rp3,354 billion, respectively. Management believes that receivables past due but not impaired, along with trade receivables that are neither past due nor impaired, are due from customers with good credit history and are expected to be recoverable. c. By currency (i) Related parties
|  | 2016 |  | 2017
Rupiah |  | 1,976 |  | 2,706
U.S. dollar |  | 0 |  | 41
Others |  | 0 |  | 0
Total |  | 1,976 |  | 2,747
Provision for impairment of receivables |  | (488) |  | (883)
Net |  | 1,488 |  | 1,864
(ii) Third parties
|  | 2016 |  | 2017
Rupiah |  | 6,889 |  | 9,781
U.S. dollar |  | 1,437 |  | 968
Australian dollar |  | 40 |  | 19
Others |  | 11 |  | 38
Total |  | 8,377 |  | 10,806
Provision for impairment of receivables |  | (2,502) |  | (3,448)
Net |  | 5,875 |  | 7,358
d. Movements in the provision for impairment of receivables
|  | 2016 |  | 2017
Beginning balance |  | 3,048 |  | 2,990
Provision recognized during the year (Note 27) |  | 743 |  | 1,494
Receivables written off |  | (801) |  | (153)
Ending balance |  | 2,990 |  | 4,331
The receivables written off relate to both related party and third party trade receivables. Management believes that the provision for impairment of trade receivables is adequate to cover losses on uncollectible trade receivables. As of December 31, 2017, certain trade receivables of the subsidiaries amounting to Rp6,888 billion have been pledged as collateral under lending agreements (Notes 16 and 17c). Refer to Note 31 for details of related party transactions.

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