XML 26 R19.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Trade and other receivables | 12 Months Ended
--- | ---
Jun. 30, 2018
Trade and other receivables [abstract] |
Trade and other receivables |
14. | Trade and other receivables
Group’s trade and other receivables as of June 30, 2018 and 2017 were as follows:
| Total as of June 30, 2018 |  | Total as of June 30, 2017
Sale, leases and services receivables | 15,728 |  | 16,127
Less: Allowance for doubtful accounts | (805) |  | (312)
Total trade receivables | 14,923 |  | 15,815
Prepaid expenses | 3,734 |  | 2,532
Borrowings, deposits and other debit balances | 2,289 |  | 2,378
Advances to suppliers | 733 |  | 825
Tax credits | 355 |  | 216
Others | 1,055 |  | 472
Total other receivables | 8,166 |  | 6,423
Total trade and other receivables | 23,089 |  | 22,238
Non-current | 8,142 |  | 4,974
Current | 14,947 |  | 17,264
Total | 23,089 |  | 22,238
Book amounts of Group's trade and other receivables in foreign currencies are detailed in Note 30. The fair value of current receivables approximates their respective carrying amounts because, due to their short-term nature, the effect of discounting is not considered significant. The present value of receivables related to installment sales of communication devices, made by Cellcom, was calculated using a discount rate of 3.3%. The amount of this non-current trade receivables is Ps. 3,188 as of June 30, 2018.The book value of other non-current receivables is, or approximates, its fair value on the balance sheet date. Fair values are based on discounted cash flows (Level 3). Trade accounts receivables are generally presented in the Statements of Financial Position net of allowances for doubtful accounts. Impairment policies and procedures by type of receivables are discussed in detail in Note 2. Movements on the Group’s allowance for doubtful accounts were as follows:
| June 30, 2018 |  | June 30, 2017
Beginning of the year | 312 |  | 173
Additions (i) | 315 |  | 234
Recoveries | (28) |  | (11)
Cumulative translation adjustment | 622 |  | 182
Deconsolidation (see Note 4.G.) | (142) |  | -
Used during the year | (274) |  | (266)
End of the year | 805 |  | 312
| (i) | The creation and release of the provision for impaired receivables have been included in “Selling expenses” in the Statements of Income (Note 23).
The Group’s trade receivables comprise several classes. The maximum exposure to credit risk at the reporting date is the carrying amount of each class of receivables (see Note 5). The Group also has receivables from related parties neither of them is due nor impaired. Due to the distinct characteristics of each type of receivables, an aging analysis of past due unimpaired and impaired receivables is shown by type and class, as of June 30, 2018 and 2017 (a column of non-past due receivables is also included so that the totals can be reconciled with the amounts appearing on the Statement of Financial Position):
| Past due |  |  |  |  |
| Up to 3 months | From 3 to 6 months | Over 6 months | Non-past due | Impaired | Total | % of representation | Additions / (reversals) for doubtful accounts
Leases and services | 280 | 42 | 92 | 1,094 | 200 | 1,708 | 10.86% | (79)
Hotel services | 782 | - | 237 | 68 | 502 | 1,589 | 10.10% | -
Consumer financing | - | - | - | - | 16 | 16 | 0.10% | -
Sale of properties and developments | 10 | 1 | 25 | 7 | - | 43 | 0.27% | -
Sale of communication equipment | - | - | - | 5,184 | - | 5,184 | 32.96% | -
Telecommunication services | - | - | - | 7,101 | 87 | 7,188 | 45.70% | (190)
Total as of June 30, 2018 | 1,072 | 43 | 354 | 13,454 | 805 | 15,728 | 100% | (269)
Leases and services | 104 | 26 | 66 | 946 | 145 | 1,287 | 7.98% | (40)
Hotel services | 1 | - | - | 61 | 1 | 63 | 0.39% | -
Consumer financing | - | - | - | - | 16 | 16 | 0.10% | -
Sale of properties and developments | 17 | 2 | 2 | 8 | 32 | 61 | 0.38% | -
Sale of communication equipment | - | - | 2,156 | 2,719 | - | 4,875 | 30.23% | (168)
Telecommunication services | 482 | - | 110 | 2,805 | 86 | 3,483 | 21.60% | -
Sale of products (supermarkets) | 38 | - | - | 6,228 | 76 | 6,342 | 39.33% | -
Total as of June 30, 2017 | 642 | 28 | 2,334 | 12,767 | 356 | 16,127 | 100% | (208)

X
- 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 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_TradeAndOtherReceivablesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration