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5. TRADE RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2017

Trade Receivables Tables

Trade receivables

			Consolidated
	12/31/2017		12/31/2016
Trade receivables
Third parties
Domestic market	1,290,823		1,027,639
Foreign market	982,846		919,936
	2,273,669		1,947,575
Allowance for doubtful accounts	(191,979)		(172,782)
	2,081,690		1,774,793
Related parties (Note 18 b)	115,388		129,837
	2,197,078		1,904,630
Other receivables
Dividends receivable (Note 18 b) (*)	41,528		37,679
Advances to employees	33,942		34,607
Other receivables	3,667		20,300
	79,137		92,586
	2,276,215		1,997,216

(*) Refers mainly to dividends from CSN Mineração S.A. totaling R$ 837,084 received in February 2018.

Gross trade receivables from third parties

The breakdown of gross trade receivables from third parties is as follows:

				Consolidated
		12/31/2017		12/31/2016
Current		1,391,839		1,381,255
Past-due up to 180 days		310,106		245,012
Past-due over 180 days		571,724		321,308
		2,273,669		1,947,575

Changes in allowance for doubtful debts

The movements in the Group’s allowance for doubtful debts are as follows:

				Consolidated
		12/31/2017		12/31/2016
Opening balance		(172,782)		(151,733)
Estimated losses		(36,697)		(25,474)
Recovery of receivables		17,500		4,425
Closing balance		(191,979)		(172,782)