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TRADE AND OTHER RECEIVABLES | 12 Months Ended
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Dec. 31, 2018
TRADE AND OTHER RECEIVABLES |
TRADE AND OTHER RECEIVABLES | 6. TRADE AND OTHER RECEIVABLES The breakdown of trade and other receivables is as follows:
|  | 2017 |  | 2018
Trade receivables |  | 13,553 |  | 14,844
Provision for impairment of receivables |  | (4,331) |  | (5,543)
Net |  | 9,222 |  | 9,301
Other receivables |  | 346 |  | 782
Provision for impairment of receivables |  | (4) |  | (155)
Net |  | 342 |  | 627
Total trade and other receivables |  | 9,564 |  | 9,928
Trade receivables arise from services provided to both retail and non-retail customers, with details as follows: a. By debtor (i) Related parties
|  | 2017 |  | 2018
State-owned enterprises |  | 721 |  | 1,495
Government agencies |  | 519 |  | 672
Indonusa |  | 465 |  | 522
PT Indosat Tbk (“Indosat”) |  | 372 |  | 219
Others |  | 670 |  | 467
Total |  | 2,747 |  | 3,375
Provision for impairment of receivables |  | (883) |  | (1,361)
Net |  | 1,864 |  | 2,014
(ii) Third parties
|  | 2017 |  | 2018
Individual and business subscribers |  | 9,289 |  | 10,674
Overseas international carriers |  | 1,517 |  | 795
Total |  | 10,806 |  | 11,469
Provision for impairment of receivables |  | (3,448) |  | (4,182)
Net |  | 7,358 |  | 7,287
b. By age (i) Related parties
|  | 2017 |  | 2018
Up to 3 months |  | 1,721 |  | 2,090
3 to 6 months |  | 107 |  | 397
More than 6 months |  | 919 |  | 888
Total |  | 2,747 |  | 3,375
Provision for impairment of receivables |  | (883) |  | (1,361)
Net |  | 1,864 |  | 2,014
(ii) Third parties
|  | 2017 |  | 2018
Up to 3 months |  | 6,493 |  | 6,066
3 to 6 months |  | 681 |  | 1,401
More than 6 months |  | 3,632 |  | 4,002
Total |  | 10,806 |  | 11,469
Provision for impairment of receivables |  | (3,448) |  | (4,182)
Net |  | 7,358 |  | 7,287
(iii) Aging of total trade receivables
|  | 2017 |  | 2018
|  |  |  | Provision for |  |  |  | Provision for
|  |  |  | impairment |  |  |  | impairment
|  | Gross |  | of receivables |  | Gross |  | of receivables
Not past due |  | 6,788 |  | 920 |  | 5,912 |  | 479
Past due up to 3 months |  | 1,426 |  | 281 |  | 2,244 |  | 377
Past due more than 3 to 6 months |  | 788 |  | 258 |  | 1,798 |  | 368
Past due more than 6 months |  | 4,551 |  | 2,872 |  | 4,890 |  | 4,319
Total |  | 13,553 |  | 4,331 |  | 14,844 |  | 5,543
The Group has made provision for impairment of receivables based on the collective assessment of its customers’ credit history, adjusted for forward-looking factors specific to the debtors and the economic environment. The Group does not apply a distinction between related party and third party receivables in assessing amounts past due. As of December 31, 2017 and 2018, the carrying amounts of trade receivables of the Group considered past due but not impaired amounted to Rp3,354 billion and Rp3,868 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. Information about the credit risk exposure on the Group’s trade receivables as of December 31, 2018 is as follows:
|  | Days past due
|  |  |  |  |  | Past due |  | Past due |  |
|  | Not |  | Past due up |  | more than |  | more than |  | Ending
|  | past due |  | to 3 months |  | 3 to 6 months |  | 6 months |  | balance
Expected credit loss rate |  | 8.1 | % | 16.8 | % | 20.5 | % | 88.3 | % |
Estimated total gross carrying amount at default |  | 5,912 |  | 2,244 |  | 1,798 |  | 4,890 |  | 14,844
Expected credit loss |  | 479 |  | 377 |  | 368 |  | 4,319 |  | 5,543
c. By currency (i) Related parties
|  | 2017 |  | 2018
Rupiah |  | 2,706 |  | 3,368
U.S. dollar |  | 41 |  | 7
Others |  | 0 |  | 0
Total |  | 2,747 |  | 3,375
Provision for impairment of receivables |  | (883) |  | (1,361)
Net |  | 1,864 |  | 2,014
(ii) Third parties
|  | 2017 |  | 2018
Rupiah |  | 9,781 |  | 9,977
U.S. dollar |  | 968 |  | 1,372
Malaysian ringgit |  | 16 |  | 82
Others |  | 41 |  | 38
Total |  | 10,806 |  | 11,469
Provision for impairment of receivables |  | (3,448) |  | (4,182)
Net |  | 7,358 |  | 7,287
d. Movements in the provision for impairment of receivables
|  | 2017 |  | 2018
Beginning balance |  | 2,990 |  | 4,331
Adjustment on initial application of IFRS 9 |  | — |  | 159
Provision for impairment of receivables |  | 1,494 |  | 2,079
Receivables written off |  | (153) |  | (1,026)
Ending balance |  | 4,331 |  | 5,543
The receivables written off relate to both related party and third party trade receivables. Management believes that the provision for impairment of receivables is adequate to cover losses on uncollectible trade receivables. As of December 31, 2018, certain trade receivables of the subsidiaries amounting to Rp7,116 billion have been pledged as collateral under lending agreements (Notes 18 and 19c). Refer to Note 33 for details of related party transactions.

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