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TRADE AND OTHER RECEIVABLES | 12 Months Ended
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Dec. 31, 2021
TRADE AND OTHER RECEIVABLES. |
TRADE AND OTHER RECEIVABLES | 6. TRADE AND OTHER RECEIVABLES The breakdown of trade and other receivables is as follows: ​
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
Trade receivables |  | 19,699 |  | 16,312
Allowance for expected credit losses |  | (8,360) |  | (7,802)
Net |  | 11,339 |  | 8,510
Other receivables |  | 442 |  | 446
Allowance for expected credit losses |  | (227) |  | (251)
Net |  | 215 |  | 195
Total trade and other receivables |  | 11,554 |  | 8,705
​ Trade receivables arise from services provided to both retail and non-retail customers, with details as follows: a. By debtor (i) Related parties
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
State-owned enterprises |  | 1,564 |  | 1,336
Government agencies |  | 1,196 |  | 679
Indonusa |  | 504 |  | 439
Indosat |  | 225 |  | 148
Others (each below Rp75 billion) |  | 407 |  | 176
Total |  | 3,896 |  | 2,778
Allowance for expected credit losses |  | (1,553) |  | (1,400)
Net |  | 2,343 |  | 1,378
​ (ii) Third parties
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
Individual and business subscribers |  | 13,899 |  | 12,644
Overseas international carriers |  | 1,904 |  | 890
Total |  | 15,803 |  | 13,534
Allowance for expected credit losses |  | (6,807) |  | (6,402)
Net |  | 8,996 |  | 7,132
​ b. By age (i) Related parties
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
Up to 3 months |  | 2,008 |  | 1,319
3 to 6 months |  | 412 |  | 238
More than 6 months |  | 1,476 |  | 1,221
Total |  | 3,896 |  | 2,778
Allowance for expected credit losses |  | (1,553) |  | (1,400)
Net |  | 2,343 |  | 1,378
​ (ii) Third parties
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
Up to 3 months |  | 8,110 |  | 6,753
3 to 6 months |  | 862 |  | 686
More than 6 months |  | 6,831 |  | 6,095
Total |  | 15,803 |  | 13,534
Allowance for expected credit losses |  | (6,807) |  | (6,402)
Net |  | 8,996 |  | 7,132
​ (iii) Aging of total trade receivables
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2020 | ​ | 2021 | ​
​ |  | ​ |  | Allowance for |  | Expected |  | ​ |  | Allowance for |  | Expected | ​
​ | ​ | ​ | ​ | expected credit | ​ | credit | ​ | ​ | ​ | expected credit | ​ | credit | ​
​ | ​ | Gross | ​ | losses | ​ | loss rate | ​ | Gross | ​ | losses | ​ | loss rate | ​
Not past due |  | 7,818 | ​ | 696 | ​ | 8.9 | % | 5,625 | ​ | 532 | ​ | 9.5 | %
Past due up to 3 months |  | 2,300 | ​ | 488 | ​ | 21.2 | % | 2,447 | ​ | 328 | ​ | 13.4 | %
Past due more than 3 to 6 months |  | 1,274 | ​ | 495 | ​ | 38.9 | % | 924 | ​ | 253 | ​ | 27.4 | %
Past due more than 6 months |  | 8,307 | ​ | 6,681 | ​ | 80.4 | % | 7,316 | ​ | 6,689 | ​ | 91.4 | %
Total |  | 19,699 |  | 8,360 | ​ | ​ |  | 16,312 |  | 7,802 | ​ | ​ |
​ The Group has made allowance for expected credit losses based on the collective assessment of historical impairment rates and individual assessment of its customers’ credit history, adjusted for forward looking factors specific from the customers 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, 2020 and 2021, the carrying amounts of trade receivables of the Group considered past due but not impaired amounted to Rp4,217 billion and Rp3,417 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
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
Rupiah |  | 3,886 |  | 2,777
U.S. Dollar |  | 10 |  | 1
Total |  | 3,896 |  | 2,778
Allowance for expected credit losses |  | (1,553) |  | (1,400)
Net |  | 2,343 |  | 1,378
​ (ii) Third parties
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
Rupiah |  | 13,439 |  | 11,838
U.S. Dollar |  | 2,265 |  | 1,606
Singapore Dollar |  | 75 |  | 56
Others (each below Rp75 billion) |  | 24 |  | 34
Total |  | 15,803 |  | 13,534
Allowance for expected credit losses |  | (6,807) |  | (6,402)
Net |  | 8,996 |  | 7,132
​ d. Movements in the allowance for expected credit losses ​
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2021
Beginning balance |  | 6,207 | ​ | 8,360
Allowance for expected credit losses |  | 2,344 | ​ | 474
Receivables written-off |  | (191) | ​ | (1,032)
Ending balance |  | 8,360 |  | 7,802
​ 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, 2020 and 2021, certain trade receivables of the subsidiaries amounting to Rp3,432 billion and Rp2,330 billion, respectively, have been pledged as collateral under lending agreements (Notes 20a and 21c).

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