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5 TRADE RECEIVABLES | 12 Months Ended
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Dec. 31, 2019
Trade and other receivables [abstract] |
TRADE RECEIVABLES | 5 TRADE RECEIVABLES
|  |  | Consolidated
| 12/31/2019 |  | 12/31/2018
Trade receivables |  |  |
Third parties |  |  |
Domestic market | 1,118,632 |  | 1,369,396
Foreign market | 1,003,905 |  | 852,821
| 2,122,537 |  | 2,222,217
Allowance for doubtful debts | (245,194) |  | (237,352)
| 1,877,343 |  | 1,984,865
Related Parties (note 18 b) | 170,588 |  | 93,317
| 2,047,931 |  | 2,078,182
The Company performs operations relating to assignment of receivables without co-obligation in which, after assigning the customer’s trade notes/bills and receiving the amounts from each transaction closed, CSN settles the trade receivables and becomes entirely free of the credit risk on the transaction. In the consolidated, this transaction totals R$51,161 as of December 31, 2019 (R$46,210 as of December 31, 2018). The breakdown of gross trade receivables from third parties is as follows:
|  |  | Consolidated
| 12/31/2019 |  | 12/31/2018
Current | 1,739,746 |  | 1,514,847
Past-due up to 30 days | 132,845 |  | 177,287
Past-due up to 180 days | 23,877 |  | 47,684
Past-due over 180 days | 226,069 |  | 482,399
| 2,122,537 |  | 2,222,217
The movements in the Group’s allowance for doubtful debts are as follows
| Consolidated
| 12/31/2019 |  | 12/31/2018
Opening balance | (237,352) |  | (191,979)
Expected credit losses | (43,313) |  | (53,706)
Recovery of receivables | 35,471 |  | 8,333
Closing balance | (245,194) |  | (237,352)

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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 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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- References No definition available. + Details
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