Trade receivables and accrued revenue

12 Months Ended

Dec. 31, 2019

19.	Trade receivables and accrued revenue


	31 December 2019		31 December 2018
Receivables from subscribers		2,090,242		1,647,236
Accounts and notes receivable		745,442		555,436
Undue assigned contracted receivables		298,291		271,306

		3,133,975		2,473,978

Trade receivables are shown net of provision for impairment amounting to TL 620,247, as at31 December 2019 (31 December 2018: TL 728,830). Movements in provision for impairment of trade receivables and due from related parties are disclosed in Note 36. The accounts and notes receivable represent receivables from distributors and roaming receivables. The Group’s exposure to currency risk and credit risk arising from trade receivables are disclosed in Note 36.

Letters of guarantee received with respect to the accounts and notes receivable amounted toTL 332,180 and TL 174,975 at 31 December 2019 and 2018, respectively.

The undue assigned contracted receivables are the remaining portion of the assigned receivables from the distributors related to the handset campaigns which will be collected from subscribers by the Company in instalments. When the monthly instalment is billed to the subscriber, that portion is transferred to “Receivables from subscribers”. The Company measures the undue assigned contracted receivables at amortized cost, bears the credit risk and recognizes interest income throughout the contract period.

The accrued revenue represents accrued revenue from subscribers. Due to the high volume of subscribers, there are different billing cycles. Accordingly, an accrual is made at the end of each reporting period to accrue revenue for services rendered but not billed. The undue assigned contracted receivables related to handset campaigns, which will be billed after one year amounted to TL 116,462 (31 December 2018: TL 115,001) is presented under

non-current

trade receivable amounted to TL 148,159 (31 December 2018: TL 115,001).