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Trade Accounts Receivable | 12 Months Ended
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Dec. 31, 2018
Trade Accounts Receivable |
Trade Accounts Receivable | 7. Trade Accounts Receivable 7.1 Breakdown of balances
|  | 12/31/2018 |  | 12/31/2017
Domestic customers |  |  |  |
Third parties |  | 853,684 |  | 735,627
Receivables Investment Fund ("FIDC") (a) |  | 22,299 |  | 25,825
Related parties |  | 36,727 |  | 28,652
Foreign customers |  |  |  |
Third parties |  | 1,661,527 |  | 1,546,399
Allowance for doubtful accounts |  | (37,179) |  | (38,740)
|  | 2,537,058 |  | 2,297,763
(a) In 2017 the Company created the FIDC, that is a vehicle with the purpose with of acquiring credit rights originated from sales made by Suzano to facilitate credit to certain clients. FIDC is an investment fund that acquires receivables and securities representing credit rights. The FIDC has a two year term with renew rights under certain conditions. On December 31, 2018 Suzano has a coobligation and retains substantial credit risk, accordingly Suzano recorded an accounts receivable of R$ 22,299 and a liability of R$ 22,054 net of transaction costs. (Note 19). (December 31, 2017 R$ 25,825 and R$ 24,665 respectively). 7.2 Past due securities
|  | 12/31/2018 |  | 12/31/2017 |
Past due: |  |  |  |  |
Up to 30 days |  | 291,050 |  | 67,239 |
From 31 and 60 days |  | 54,845 |  | 16,066 |
From 61 and 90 days |  | 10,982 |  | 3,949 |
From 91 and 120 days |  | 7,446 |  | 2,831 |
From 121 and 180 days |  | 6,285 |  | 9,423 |
Over 180 days |  | 47,262 |  | 39,905 |
|  | 417,870 |  | 139,413 |
% Total overdue receivables. |  | 16% |  | 6% |
7.3 Changes in allowance for doubtful accounts
|  | 12/31/2018 |  | 12/31/2017
Balance at beginning of the year |  | (38,740) |  | (44,517)
Credits accrued in the period |  | (11,578) |  | (38,486)
Credits recovered in the period |  | 5,128 |  | 6,089
Credits definitively written-off from position |  | 8,993 |  | 36,726
Exchange variation |  | (982) |  | 1,448
Balance at the end of the year |  | (37,179) |  | (38,740)
The Company has guarantees for overdue securities in its commercial transactions, through credit insurance policies, letters of credit and collateral. Part of these guarantees is equivalent to the need to recognize allowance for doubtful accounts, in accordance with the credit policy (Note 4.3).

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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