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TRADE RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2022

TRADE RECEIVABLES

Schedule of trade receivables

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​	​	​	​	​
​	​	As of December 31,
Current Trade receivables		2022		2021
Ordinary receivables	​	52,754	​	62,652
Companies under section 33 - Law No. 19,550 and related parties (Note 27.c)	​	225	​	354
Contractual asset IFRS 15	​	25	​	8
Allowance for doubtful accounts	​	(15,388)		(19,080)
​	​	37,616		43,934
Non-current trade receivables	​
Ordinary receivables	​	111	​	129
Contractual asset IFRS 15	​	7	​	11
​	​	118	​	140
Total trade receivables, net	​	37,734		44,074

​

Schedule of movements in the allowance for doubtful accounts

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​	​	​	​	​
​	​	Years ended December 31,
​		2022		2021
At the beginning of the fiscal year		(19,080)		(29,667)
Increases - Bad debt expenses		(18,342)		(15,550)
Uses	​	11,634	​	16,070
RECPAM and currency translation adjustments		10,400		10,067
At the end of the year		(15,388)		(19,080)

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- Definition

The tabular disclosure of movements in the allowance for doubtful accounts on trade receivables.

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The tabular disclosure of current and non-current trade receivables.

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