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TRADE ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2019
TRADE ACCOUNTS RECEIVABLE |
TRADE ACCOUNTS RECEIVABLE | 7.TRADE ACCOUNTS RECEIVABLE 7.1Breakdown of balances
|  | December 31, |  | December 31,
|  | 2019 |  | 2018
Domestic customers |  |  |  |
Third parties |  | 1,027,034 |  | 853,684
Receivables Investment Fund ("FIDC") |  | — |  | 22,299
Related parties (note 11) |  | 23,761 |  | 36,727
Foreign customers |  |  |  |
Third parties |  | 2,027,018 |  | 1,661,527
(-) Expected credit losses |  | (41,996) |  | (37,179)
|  | 3,035,817 |  | 2,537,058
The Company performs factoring transactions for certain customers’ receivables where, substantially all risks and rewards related to these receivables are transferred to the counterpart, so that these receivables are derecognized from accounts receivable in the balance sheet. This transaction refers to an additional cash generation opportunity and may be discontinued at any time without significant impact on the Company's operation and is therefore classified as a financial asset measured at amortized cost. The impact of these factoring transactions on the accounts receivable in the balance sheet as at December 31, 2019, is R$3,544,625 (R$396,563 as at December 31, 2018). 7.2 Breakdown of trade accounts receivable by maturity
|  | December 31, |  | December 31,
|  | 2019 |  | 2018
Current |  | 2,552,459 |  | 2,119,188
Overdue |  |  |  |
Up to 30 days |  | 180,909 |  | 291,050
From 31 to 60 days |  | 148,388 |  | 54,845
From 61 to 90 days |  | 20,448 |  | 10,982
From 91 to 120 days |  | 20,680 |  | 7,446
From 121 to 180 days |  | 17,899 |  | 6,285
More than 180 days |  | 95,034 |  | 47,262
|  | 3,035,817 |  | 2,537,058
7.3 Rollforward of the expected credit losses
|  | December 31, |  | December 31,
|  | 2019 |  | 2018
Beginning balance |  | (37,179) |  | (38,740)
Business combination with Fibria (1) |  | (5,947) |  | —
Addition |  | (18,650) |  | (11,578)
Reversal |  | 6,364 |  | 5,128
Write-off |  | 13,383 |  | 8,993
Exchange rate variation |  | 33 |  | (982)
Ending balance |  | (41,996) |  | (37,179)
| 1) |  | Business combination with Fibria and its subsidiaries held on January 3, 2019, Note 1.2.1.
The Company maintains guarantees for overdue securities in its commercial operations, through credit insurance policies, letters of credit and other guarantees. These guarantees avoid the need to recognize expected credit losses, in accordance with the Company's credit policy. 7.4 Main customers The Company has one customer for 10% of net sales of pulp segment for the year ended on December 31, 2019 and 2018.

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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 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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