XML 34 R11.htm IDEA: XBRL DOCUMENT
v3.19.1

TRADE ACCOUNTS RECEIVABLE | 12 Months Ended
--- | ---
Dec. 31, 2018
TRADE ACCOUNTS RECEIVABLE |
TRADE ACCOUNTS RECEIVABLE | NOTE 5 — TRADE ACCOUNTS RECEIVABLE
|  | 2018 |  | 2017
Trade accounts receivable - in Brazil |  | 1,056,625 |  | 1,265,431
Trade accounts receivable - exports from Brazil |  | 373,593 |  | 139,162
Trade accounts receivable - outside of Brazil |  | 1,929,595 |  | 1,525,466
(-) Impairment loss on trade receivables |  | (158,157) |  | (131,639)
|  | 3,201,656 |  | 2,798,420
Accounts receivable by aging are as follows:
|  | 2018 |  | 2017
Current |  | 2,362,408 |  | 2,234,723
Past-due: |  |  |  |
Up to 30 days |  | 792,569 |  | 467,901
From 31 to 60 days |  | 63,294 |  | 96,852
From 61 to 90 days |  | 10,133 |  | 17,636
From 91 to 180 days |  | 22,261 |  | 27,841
From 181 to 360 days |  | 26,003 |  | 22,985
Above 360 days |  | 83,145 |  | 62,121
(-) Impairment loss on trade receivables |  | (158,157) |  | (131,639)
|  | 3,201,656 |  | 2,798,420
The Company's maximum exposure to credit risk, net of allowance for doubtful accounts, is the amount of accounts receivable. The credit quality of accounts receivable to maturity is considered adequate, and the value of the effective risk of possible losses on accounts receivable from customers is presented as allowance for doubtful accounts. The changes in the allowance for doubtful accounts are as follows:
Balance as of January 1, 2016 |  | (185,261)
Provisions for bad debt during the year |  | (85,661)
Recoveries in the year |  | 16,880
Write-offs |  | 37,679
Loss of control by selling of subsidiary (note 3.4) |  | 17,594
Exchange variation |  | (537)
Balance as of December 31, 2016 |  | (199,306)
Provisions for bad debt during the year |  | (98,476)
Recoveries in the year |  | 80,134
Write-offs |  | 73,591
Loss of control by joint venture creation |  | 1,487
Assets held for sale |  | 11,207
Exchange variation |  | (276)
Balance as of December 31, 2017 |  | (131,639)
Provisions for bad debt during the year |  | (111,900)
Recoveries in the year |  | 101,986
Write-offs |  | 39,943
Exchange variation |  | (5,136)
Effects of IFRS 9 adoption |  | (48,063)
Assets held for sale |  | (3,348)
Balance as of December 31, 2018 |  | (158,157)

X
- 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
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_TradeAndOtherCurrentReceivablesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration