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TRADE AND OTHER RECEIVABLES | 12 Months Ended
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Dec. 31, 2017
TRADE AND OTHER RECEIVABLES |
TRADE AND OTHER RECEIVABLES | 20 TRADE AND OTHER RECEIVABLES Trade and other receivables consisted of the following items as of December 31:
|  | 2017 |  | 2016 |
Trade receivables, grossw |  |  | 788 |  |  | 769 |
Allowance for doubtful debt |  |  | (169 | ) |  | (160 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Trade receivables, net |  |  | 619 |  |  | 609 |
Other receivables |  |  | 126 |  |  | 76 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total trade and other receivables |  |  | 745 |  |  | 685 |
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As of December 31, 2017, trade receivables with a value of US$169 (2016: US$160) were impaired. See below the movements in the allowance for doubtful debt:
|  | 2017 |  | 2016 |
Balance as of January 1 |  |  | 160 |  |  | 182 |
Acquisition of a subsidiary |  |  | — |  |  | 9 |
Divestment of a subsidiary |  |  | — |  |  | (57 | )
Classified as held for sale |  |  | (1 | ) |  | — |
Allowance for doubtful debts |  |  | 36 |  |  | 73 |
Recoveries |  |  | (9 | ) |  | (5 | )
Accounts receivable written off |  |  | (13 | ) |  | (44 | )
Foreign currency translation adjustment |  |  | (4 | ) |  | 2 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance as of December 31 |  |  | 169 |  |  | 160 |
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The aging of trade receivables as of December 31 is shown below:
|  | 2017 |  | 2016 |
Neither past due nor impaired |  |  | 427 |  |  | 371 |
Past due but not impaired |  |  |  |  |  |  |
Past due and impaired |  |  |  |  |  |  |
Less than 30 days past due |  |  | 101 |  |  | 86 |
Between 30 and 120 days past due |  |  | 53 |  |  | 81 |
Greater than 120 days past due |  |  | 38 |  |  | 71 |
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Total trade receivables |  |  | 619 |  |  | 609 |
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ACCOUNTING POLICIES Trade and other receivables are measured at amortized cost and include invoiced amounts less appropriate allowances for estimated uncollectible amounts. Estimated uncollectible amounts are calculated based on the ageing of the receivable balances, payment history and other evidence of collectability. Receivable balances are written off when management deems them not to be collectible.

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- 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 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
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