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RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS (Tables) | 12 Months Ended
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Dec. 31, 2018
Disclosure of significant accounting policies [Abstract] |
Disclosure of initial application of standards or interpretations | The total impact on the Company’s financial instruments as of January 1, 2018 is as follows:
| Fair value through profit or loss | Fair value through other comprehensive income | Held to maturity | Amortized cost (Loans and receivables 2017)
Closing balance as of December 31, 2017 - IAS 39 | 332,143 |  | — |  | 6,129 |  | 131,675 |
Reclassification of Investments in bonds from Held to maturity to Fair value through other comprehensive income | — |  | 6,129 |  | (6,129 | ) | — |
Reclassification of Investments in bonds from Fair value through profit or loss to Fair value through other comprehensive income | (78,258 | ) | 78,258 |  | — |  | — |
Reclassification of Other financial Instruments from Fair value through profit or loss to Amortized cost | (28,343 | ) | — |  | — |  | 28,343 |
Adjustment of Other comprehensive income from adoption of IFRS 9 | — |  | 75 |  | — |  | — |
Opening balance as of January 1, 2018 - IFRS 9 | 225,542 |  | 84,462 |  | — |  | 160,018 |
| Reserves |  | Retained earnings
Closing balance as of December 31, 2017 - IAS 39 | 1,416,121 |  |  | 6,491,385 |
Financial instruments | 733 |  |  | (658 | )
Income tax related to Financial instruments | (124 | ) |  | 124 |
Allowance for impairment of trade receivables | — |  |  | 569 |
Income tax related to Allowance for impairment of trade receivables | — |  |  | (137 | )
Effect on Minority interest related to the adoption of IFRS 9 | (159 | ) |  | (45 | )
Opening balance as of January 1, 2018 - IFRS 9 | 1,416,571 |  |  | 6,491,238 |
To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. On that basis, the loss allowance as of January 1, 2018, was determined as follows for trade receivables:
| Fully performing | Past due between 1 and 90 days | Past due between 91 and 360 days | Past due more than 360 days
Expected loss rate | 0.12% | 0.93% | 8.08% | 99.54%
Non-guaranteed trade receivables - Gross carrying amount | 543,792 |  | 51,669 |  | 6,080 |  | 14,397 |
Allowance for trade receivables | (668 | ) | (483 | ) | (491 | ) | (14,331 | )

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