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TRADE AND OTHER RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2018

TRADE AND OTHER RECEIVABLES

Schedule of trade and other receivables


		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

Schedule of trade receivables 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

Schedule of trade receivables 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

Schedule of credit risk exposure on trade receivables


		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

Schedule of trade receivable 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

Schedule of movements in provision for impairment of trade 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