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TRADE AND OTHER RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2019

TRADE AND OTHER RECEIVABLES.

Schedule of trade and other receivables


		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

Schedule of trade receivables 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

Schedule of trade receivables 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

Schedule of trade receivable 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

Schedule of movements in 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