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Trade and Other Receivables (Tables)

12 Months Ended

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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