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Trade and Other Receivables (Tables) | 12 Months Ended
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Dec. 31, 2018
Disclosure Of Financial Assets [Line Items] |
Summary of Trade and Other Receivables | The gross carrying amount of financial assets not subject to impairment also represents our maximum exposure to credit risk, as follows:
|  |  |  | 2018 |
|  |  |  | (in million pesos) |
Financial assets at fair value through profit or loss |  |  |  |  | 4,763 |
Derivative financial assets - net of current portion |  |  |  |  | 140 |
Current portion of derivative financial assets |  |  |  |  | 183 |
Total |  |  |  |  | 5,086 |
Summary of Changes in the Allowance for Expected Credit Losses | The following table explains the changes in the allowance for expected credit losses from January 1 to December 31, 2018:
| For the year ended December 31, 2018 |
|  | Retail Subscribers |  |  | Corporate Subscribers |  |  | Foreign Administrations |  |  | Domestic Carriers |  |  | Dealers, Agents and Others |  |  | Total |  |  |  |  |
|  | Stage 2 |  |  | Stage 3 |  |  | Stage 2 |  |  | Stage 3 |  |  | Stage 2 |  |  | Stage 3 |  |  | Stage 2 |  |  | Stage 3 |  |  | Stage 2 |  |  | Stage 3 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |  |
|  | Lifetime ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
|  | (in million pesos) |
Balances as at beginning of the year, as restated |  |  | 787 |  |  |  | 7,925 |  |  |  | 474 |  |  |  | 3,212 |  |  |  | 7 |  |  |  | 925 |  |  |  | 1 |  |  |  | 75 |  |  |  | 147 |  |  |  | 1,206 |  |  |  | 1,416 |  |  |  | 13,343 |  |  |  | 14,759 |
Reclassifications and reversals |  |  | 86 |  |  |  | 6 |  |  |  | (48 | ) |  |  | 201 |  |  |  | (46 | ) |  |  | 2 |  |  |  | — |  |  |  | (3 | ) |  |  | (5 | ) |  |  | (146 | ) |  |  | (13 | ) |  |  | 60 |  |  |  | 47 |
Provisions |  |  | 20 |  |  |  | 3,109 |  |  |  | 172 |  |  |  | 820 |  |  |  | 44 |  |  |  | (13 | ) |  |  | 2 |  |  |  | 2 |  |  |  | 9 |  |  |  | 27 |  |  |  | 247 |  |  |  | 3,945 |  |  |  | 4,192 |
Business combination/dissolution |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (57 | ) |  |  | — |  |  |  | (57 | ) |  |  | — |  |  |  | (57 | )
Write-offs |  |  | — |  |  |  | (2,109 | ) |  |  | — |  |  |  | (328 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (3 | ) |  |  | (4 | ) |  |  | (3 | ) |  |  | (2,441 | ) |  |  | (2,444 | )
Translation adjustments |  |  | — |  |  |  | — |  |  |  | 5 |  |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5 |  |  |  | 1 |  |  |  | 6 |
Balance at end of the year |  |  | 893 |  |  |  | 8,931 |  |  |  | 603 |  |  |  | 3,906 |  |  |  | 5 |  |  |  | 914 |  |  |  | 3 |  |  |  | 74 |  |  |  | 91 |  |  |  | 1,083 |  |  |  | 1,595 |  |  |  | 14,908 |  |  |  | 16,503 |
Summary of Changes in Allowance for Doubtful Accounts | Changes in the allowance for doubtful accounts for the year ended December 31, 2017 are as follows:
|  | Total |  |  | Retail Subscribers |  |  | Corporate Subscribers |  |  | Foreign Administrations |  |  | Domestic Carriers |  |  | Dealers, Agents and Others |
|  | (in million pesos) |
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of the year |  |  | 18,788 |  |  |  | 12,588 |  |  |  | 3,827 |  |  |  | 628 |  |  |  | 134 |  |  |  | 1,611 |
Provisions (reversals) and other adjustments |  |  | (1,029 | ) |  |  | (1,166 | ) |  |  | 15 |  |  |  | 310 |  |  |  | (59 | ) |  |  | (129 | )
Write-offs |  |  | (3,258 | ) |  |  | (2,644 | ) |  |  | (538 | ) |  |  | — |  |  |  | — |  |  |  | (76 | )
Balance at end of the year |  |  | 14,501 |  |  |  | 8,778 |  |  |  | 3,304 |  |  |  | 938 |  |  |  | 75 |  |  |  | 1,406 |
Individual impairment |  |  | 10,160 |  |  |  | 5,747 |  |  |  | 3,177 |  |  |  | 104 |  |  |  | 51 |  |  |  | 1,081 |
Collective impairment |  |  | 4,341 |  |  |  | 3,031 |  |  |  | 127 |  |  |  | 834 |  |  |  | 24 |  |  |  | 325 |
|  |  | 14,501 |  |  |  | 8,778 |  |  |  | 3,304 |  |  |  | 938 |  |  |  | 75 |  |  |  | 1,406 |
Gross amount of receivables individually impaired, before deducting any impairment allowance |  |  | 10,160 |  |  |  | 5,747 |  |  |  | 3,177 |  |  |  | 104 |  |  |  | 51 |  |  |  | 1,081 |
Trade receivables [Member] |
Disclosure Of Financial Assets [Line Items] |
Summary of Trade and Other Receivables | As at December 31, 2018 and 2017, this account consists of receivables from:
|  | 2018 |  |  | 2017 |
|  |  |  |  | (in million pesos) |
Retail subscribers (Note 27) |  |  | 19,444 |  |  |  | 17,961 |
Corporate subscribers (Note 27) |  |  | 11,073 |  |  |  | 9,641 |
Foreign administrations (Note 27) |  |  | 4,225 |  |  |  | 6,517 |
Domestic carriers (Note 27) |  |  | 270 |  |  |  | 457 |
Dealers, agents and others (Note 27) |  |  | 5,547 |  |  |  | 13,686 |
|  |  | 40,559 |  |  |  | 48,262 |
Less allowance for expected credit losses/doubtful accounts (Notes 5 and 27) |  |  | 16,503 |  |  |  | 14,501 |
|  |  | 24,056 |  |  |  | 33,761 |

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