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Trade and Other Receivables (Tables) | 12 Months Ended
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Dec. 31, 2019
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 at December 31, 2019 and 2018 are as follows:
|  | 2019 |  |  | 2018 |
|  | (in million pesos) |
Financial assets at fair value through profit or loss (Note 12) |  |  | 3,369 |  |  |  | 4,763 |
Derivative financial assets – net of current portion |  |  | 1 |  |  |  | 140 |
Current portion of derivative financial assets |  |  | 41 |  |  |  | 183 |
Total |  |  | 3,411 |  |  |  | 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 as at December 31, 2019 and 2018:
| 2019 |
|  | 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 at beginning of the year |  |  | 893 |  |  |  | 8,931 |  |  |  | 603 |  |  |  | 3,906 |  |  |  | 5 |  |  |  | 914 |  |  |  | 3 |  |  |  | 74 |  |  |  | 91 |  |  |  | 1,083 |  |  |  | 1,595 |  |  |  | 14,908 |  |  |  | 16,503 |
Provisions (Note 5) |  |  | 418 |  |  |  | 2,725 |  |  |  | 211 |  |  |  | 661 |  |  |  | (2 | ) |  |  | 64 |  |  |  | 1 |  |  |  | 12 |  |  |  | 10 |  |  |  | (29 | ) |  |  | 638 |  |  |  | 3,433 |  |  |  | 4,071 |
Reclassifications and reversals |  |  | (366 | ) |  |  | 793 |  |  |  | (80 | ) |  |  | 201 |  |  |  | — |  |  |  | (604 | ) |  |  | — |  |  |  | — |  |  |  | (3 | ) |  |  | 4 |  |  |  | (449 | ) |  |  | 394 |  |  |  | (55 | )
Write-offs |  |  | (12 | ) |  |  | (2,683 | ) |  |  | (1 | ) |  |  | (895 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (13 | ) |  |  | (13 | ) |  |  | (3,591 | ) |  |  | (3,604 | )
Translation adjustments |  |  | (7 | ) |  |  | — |  |  |  | (1 | ) |  |  | (3 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (8 | ) |  |  | (3 | ) |  |  | (11 | )
Balances at end of the year |  |  | 926 |  |  |  | 9,766 |  |  |  | 732 |  |  |  | 3,870 |  |  |  | 3 |  |  |  | 374 |  |  |  | 4 |  |  |  | 86 |  |  |  | 98 |  |  |  | 1,045 |  |  |  | 1,763 |  |  |  | 15,141 |  |  |  | 16,904 |
| 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 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 |
Provisions (Note 5) |  |  | 20 |  |  |  | 3,109 |  |  |  | 172 |  |  |  | 820 |  |  |  | 44 |  |  |  | (13 | ) |  |  | 2 |  |  |  | 2 |  |  |  | 9 |  |  |  | 27 |  |  |  | 247 |  |  |  | 3,945 |  |  |  | 4,192 |
Reclassifications and reversals |  |  | 86 |  |  |  | 6 |  |  |  | (48 | ) |  |  | 201 |  |  |  | (46 | ) |  |  | 2 |  |  |  | — |  |  |  | (3 | ) |  |  | (5 | ) |  |  | (146 | ) |  |  | (13 | ) |  |  | 60 |  |  |  | 47 |
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 |
Balances at end of the year |  |  | 893 |  |  |  | 8,931 |  |  |  | 603 |  |  |  | 3,906 |  |  |  | 5 |  |  |  | 914 |  |  |  | 3 |  |  |  | 74 |  |  |  | 91 |  |  |  | 1,083 |  |  |  | 1,595 |  |  |  | 14,908 |  |  |  | 16,503 |
Trade receivables [Member] |
Disclosure Of Financial Assets [Line Items] |
Summary of Trade and Other Receivables | As at December 31, 2019 and 2018, this account consists of receivables from:
|  | 2019 |  |  | 2018 |
|  | (in million pesos) |
Retail subscribers (Note 28) |  |  | 17,178 |  |  |  | 19,444 |
Corporate subscribers (Note 28) |  |  | 13,005 |  |  |  | 11,073 |
Foreign administrations (Note 28) |  |  | 1,896 |  |  |  | 4,225 |
Domestic carriers (Note 28) |  |  | 889 |  |  |  | 270 |
Dealers, agents and others (Note 28) |  |  | 6,372 |  |  |  | 5,547 |
|  |  | 39,340 |  |  |  | 40,559 |
Less allowance for expected credit losses |  |  | 16,904 |  |  |  | 16,503 |
|  |  | 22,436 |  |  |  | 24,056 |

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