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OTHER RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2019

Subclassifications of assets, liabilities and equities [abstract]

Schedule of Other Receivables



		As of December 31,
		2019			2018
Other receivables
Current
Tax credit - VAT		2,592			5,202
Tax credit - Software Promotion Regime (note 3.7.1.1)		4,504			3,555
Income tax credits		4,534			1,410
Other tax credits		577			276
Advances to suppliers		1,666			611
Prepaid expenses		4,268			3,982
Loans granted to employees		211			49
Other		956			256
TOTAL		19,308			15,341



		As of December 31,
		2019			2018
Non-current
Advances to suppliers ⁽¹⁾		3,579			28,799
Tax credit - VAT		1,004			1,031
Income tax credits		1,516			1,259
Tax credit - Software Promotion Regime (note 3.7.1.1)		—			749
Other tax credits		209			170
Guarantee deposits		2,683			1,681
Loans granted to employees		152			208
Prepaid expenses		45			475
Other		—			500
Subtotal		9,188			34,872
Allowance for impairment of tax credits		(378	)		(675	)
TOTAL		8,810			34,197

⁽¹⁾ Includes advances to acquire buildings as of December 31, 2018 (Note 22).

Schedule of Allowance for Impairment of Tax Credits

Roll forward of the allowance for impairment of tax credits



		As of December 31,
		2019			2018			2017

Balance at beginning of year		675			1,300			—
(Recovery) additions (note 4.4)		(47	)		48			1,586
Foreign exchange		(250	)		(673	)		(286	)
Balance at end of year		378			675			1,300