TRADE AND OTHER RECEIVABLES

12 Months Ended

Dec. 31, 2017

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

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

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

Total trade receivables		619		609

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.