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TRADE AND OTHER RECEIVABLES | 12 Months Ended
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Dec. 31, 2023
TRADE AND OTHER RECEIVABLES |
TRADE AND OTHER RECEIVABLES | 6. TRADE AND OTHER RECEIVABLES The breakdown of trade and other receivables is as follows: ​
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2023
Trade receivables |  | 16,202 |  | 18,173
Allowance for expected credit losses |  | (7,568) |  | (7,506)
Net |  | 8,634 |  | 10,667
Other receivables |  | 500 |  | 521
Allowance for expected credit losses |  | (239) |  | (240)
Net |  | 261 |  | 281
Total trade and other receivables |  | 8,895 |  | 10,948
​ Trade receivables arise from services provided to both retail and non-retail customers, with details as follows: a. By debtor (i) Related parties
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2023
State-owned enterprises |  | 1,985 |  | 1,914
Government agencies |  | 675 |  | 587
PT Indonusa Telemedia ("Indonusa") |  | 385 |  | 386
Indosat |  | 175 |  | 303
Others (each below Rp100 billion) |  | 156 |  | 443
Total |  | 3,376 |  | 3,633
Allowance for expected credit losses |  | (1,367) |  | (1,276)
Net |  | 2,009 |  | 2,357
​ (ii) Third parties
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2023
Individual and business subscribers |  | 11,842 |  | 12,999
Overseas international carriers |  | 984 |  | 1,541
Total |  | 12,826 |  | 14,540
Allowance for expected credit losses |  | (6,201) |  | (6,230)
Net |  | 6,625 |  | 8,310
​ b. By age ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2023 | ​
​ |  | ​ |  | Allowance for |  | Expected |  | ​ |  | Allowance for |  | Expected | ​
​ | ​ | ​ | ​ | expected credit | ​ | credit | ​ | ​ | ​ | expected credit | ​ | credit | ​
​ | ​ | Gross | ​ | losses | ​ | loss rate | ​ | Gross | ​ | losses | ​ | loss rate | ​
Not past due |  | 6,964 | ​ | 399 | ​ | 5.7 | % | 7,020 | ​ | 386 | ​ | 5.5 | %
Past due up to 3 months |  | 1,674 | ​ | 349 | ​ | 20.8 | % | 2,758 | ​ | 369 | ​ | 13.4 | %
Past due more than 3 to 6 months |  | 664 | ​ | 222 | ​ | 33.4 | % | 1,215 | ​ | 313 | ​ | 25.8 | %
Past due more than 6 months |  | 6,900 | ​ | 6,598 | ​ | 95.6 | % | 7,180 | ​ | 6,438 | ​ | 89.7 | %
Total |  | 16,202 |  | 7,568 | ​ | ​ |  | 18,173 |  | 7,506 | ​ | ​ |
​ 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, 2022 and 2023, the carrying amounts of trade receivables of the Group considered past due but not impaired amounted to Rp2,069 billion and Rp4,033 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 ​
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2023
Rupiah |  | 14,714 |  | 15,646
U.S. Dollar |  | 1,359 |  | 2,360
Singapore Dollar | ​ | 89 | ​ | 143
Others (each below Rp100 billion) |  | 40 |  | 24
Total |  | 16,202 |  | 18,173
Allowance for expected credit losses |  | (7,568) |  | (7,506)
Net |  | 8,634 |  | 10,667
​ d. Movements in the allowance for expected credit losses ​
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2023
Beginning balance |  | 7,802 | ​ | 7,568
Allowance for expected credit losses |  | 567 | ​ | 513
Receivables written-off |  | (801) | ​ | (575)
Ending balance |  | 7,568 |  | 7,506
​ The receivables written-off relate to both related parties and third parties 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, 2022 and 2023, certain trade receivables of the subsidiaries amounting to Rp1,129 billion and Rp1,248 billion, respectively, have been pledged as collateral under lending agreements (Notes 19a and 20c).

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