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TRADE AND OTHER RECEIVABLES | 12 Months Ended
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Dec. 31, 2019
TRADE AND OTHER RECEIVABLES. |
TRADE AND OTHER RECEIVABLES | 6. TRADE AND OTHER RECEIVABLES The breakdown of trade and other receivables is as follows:
|  | 2018 |  | 2019
Trade receivables |  | 14,844 |  | 17,223
Allowance for expected credit losses |  | (5,543) |  | (6,207)
Net |  | 9,301 |  | 11,016
Other receivables |  | 782 |  | 483
Allowance for expected credit losses |  | (155) |  | (227)
Net |  | 627 |  | 256
Total trade and other receivables |  | 9,928 |  | 11,272
Trade receivables arise from services provided to both retail and non-retail customers, with details as follows: a. By debtor (i) Related parties
|  | 2018 |  | 2019
State-owned enterprises |  | 1,495 |  | 1,353
Indonusa |  | 522 |  | 494
Government agencies |  | 672 |  | 479
Indosat |  | 219 |  | 150
Others |  | 467 |  | 435
Total |  | 3,375 |  | 2,911
Allowance for expected credit losses |  | (1,361) |  | (1,170)
Net |  | 2,014 |  | 1,741
(ii) Third parties
|  | 2018 |  | 2019
Individual and business subscribers |  | 10,674 |  | 12,729
Overseas international carriers |  | 795 |  | 1,583
Total |  | 11,469 |  | 14,312
Allowance for expected credit losses |  | (4,182) |  | (5,037)
Net |  | 7,287 |  | 9,275
b. By age (i) Related parties
|  | 2018 |  | 2019
Up to 3 months |  | 2,090 |  | 1,519
3 to 6 months |  | 397 |  | 252
More than 6 months |  | 888 |  | 1,140
Total |  | 3,375 |  | 2,911
Allowance for expected credit losses |  | (1,361) |  | (1,170)
Net |  | 2,014 |  | 1,741
(ii) Third parties
|  | 2018 |  | 2019
Up to 3 months |  | 6,066 |  | 8,549
3 to 6 months |  | 1,401 |  | 1,055
More than 6 months |  | 4,002 |  | 4,708
Total |  | 11,469 |  | 14,312
Allowance for expected credit losses |  | (4,182) |  | (5,037)
Net |  | 7,287 |  | 9,275
(iii) Aging of total trade receivables
|  | 2018 |  | 2019 |
|  |  |  | Allowance for |  |  |  |  |  | Allowance for |  |  |
|  |  |  | expected credit |  | Expected credit |  |  |  | expected credit |  | Expected credit |
|  | Gross |  | losses |  | loss rate |  | Gross |  | losses |  | loss rate |
Not past due |  | 5,912 |  | 479 |  | 8.1 | % | 7,490 |  | 364 |  | 4.9 | %
Past due up to 3 months |  | 2,244 |  | 377 |  | 16.8 | % | 2,577 |  | 528 |  | 20.5 | %
Past due more than 3 to 6 months |  | 1,798 |  | 368 |  | 20.5 | % | 1,308 |  | 466 |  | 35.6 | %
Past due more than 6 months |  | 4,890 |  | 4,319 |  | 88.3 | % | 5,848 |  | 4,849 |  | 82.9 | %
Total |  | 14,844 |  | 5,543 |  |  |  | 17,223 |  | 6,207 |  |  |
The Group has made provision for expected credit losses 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, 2018 and 2019, the carrying amounts of trade receivables of the Group considered past due but not impaired amounted to Rp3,868 billion and Rp3,890 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
|  | 2018 |  | 2019
Rupiah |  | 3,368 |  | 2,909
U.S. dollar |  | 7 |  | 2
Others |  | 0 |  | 0
Total |  | 3,375 |  | 2,911
Allowance for expected credit losses |  | (1,361) |  | (1,170)
Net |  | 2,014 |  | 1,741
(ii) Third parties
|  | 2018 |  | 2019
Rupiah |  | 9,977 |  | 11,902
U.S. dollar |  | 1,372 |  | 2,298
Malaysian ringgit |  | 82 |  | 23
Others |  | 38 |  | 89
Total |  | 11,469 |  | 14,312
Allowance for expected credit losses |  | (4,182) |  | (5,037)
Net |  | 7,287 |  | 9,275
d. Movements in the allowance for expected credit losses
|  | 2018 |  | 2019
Beginning balance |  | 4,331 |  | 5,543
Adjustment on initial application of IFRS 9 |  | 159 |  | —
Allowance for expected credit losses |  | 2,079 |  | 1,712
Receivables written off |  | (1,026) |  | (1,048)
Ending balance |  | 5,543 |  | 6,207
The receivables written off relate to both related party and third party trade receivables. Management believes that the allowance for expected credit losses of trade receivables is adequate to cover losses on uncollectible trade receivables. As of December 31, 2019, certain trade receivables of the subsidiaries amounting to Rp6,812 billion have been pledged as collateral under lending agreements (Notes 19 and 20c).

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