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6. TRADE RECEIVABLES | 12 Months Ended
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Dec. 31, 2020
Trade and other receivables [abstract] |
TRADE RECEIVABLES |
6. | TRADE RECEIVABLES
|  |  | Consolidated
| 12/31/2020 |  | 12/31/2019
Trade receivables |  |  |
Third parties |  |  |
Domestic market | 910,657 |  | 1,118,632
Foreign market | 2,063,867 |  | 1,003,905
| 2,974,524 |  | 2,122,537
Allowance for doubtful debts | (228,348) |  | (245,194)
| 2,746,176 |  | 1,877,343
Related parties (note 22 b) | 121,176 |  | 170,588
| 2,867,352 |  | 2,047,931
The composition of the gross balance of accounts receivable from third party customers is shown as follows:
|  |  | Consolidated
| 12/31/2020 |  | 12/31/2019
Current | 2,537,567 |  | 1,739,746
Past-due up to 30 days | 222,972 |  | 132,845
Past-due up to 180 days | 17,915 |  | 23,877
Past-due over 180 days | 196,070 |  | 226,069
| 2,974,524 |  | 2,122,537
The changes in credit losses are as follows:
|  |  |  | Consolidated
|  | 12/31/2020 |  | 12/31/2019
Opening balance |  | (245,194) |  | (237,352)
(Loss)/Reversal estimated |  | 7,513 |  | (43,313)
Recovery and write-offs of receivables |  | 9,333 |  | 35,471
Closing balance |  | (228,348) |  | (245,194)
Accounting Policy Accounts receivable are initially recognized by the transaction price, provided they do not contain financing components, and subsequently measured at amortized cost. When applicable, it is adjusted to present value including the respective taxes and ancillary expenses, and customer credits in foreign currency are restated at the exchange rate on the date of the financial statements. The Company measures credit losses annually expected for the instrument, where it considers all possible loss events over the life of its receivables, using a loss rate matrix by maturity range adopted by the Company, from the initial moment (recognition) of the asset. This model considers the client’s history, default rate, financial situation and the position of its legal advisors to estimate expected credit losses. The Company performs operations relating to assignment of receivables without co-obligation in which, after the assignment of duplicates / securities from the client and receipt of funds arising from the closing of each operation, CSN settles the accounts receivable and relieves itself entirely of the operation’s credit risk.

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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 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
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- References No definition available. + Details
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