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Trade and other receivables | 12 Months Ended
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Jun. 30, 2019
Trade and other receivables [abstract] |
Trade and other receivables |
| 14. | Trade and other receivables
Group's trade and other receivables as of June 30, 2019 and 2018 were as follows:
|  | June 30, 2019 |  |  | June 30, 2018 |
Sale, leases and services receivables |  |  | 24,809 |  |  |  | 24,477 |
Less: Allowance for doubtful accounts |  |  | (1,856 | ) |  |  | (1,253 | )
Total trade receivables |  |  | 22,953 |  |  |  | 23,224 |
Prepaid expenses |  |  | 5,585 |  |  |  | 5,797 |
Borrowings, deposits and other debit balances |  |  | 2,882 |  |  |  | 3,558 |
Advances to suppliers |  |  | 906 |  |  |  | 1,146 |
Tax receivables |  |  | 446 |  |  |  | 552 |
Others |  |  | 2,142 |  |  |  | 1,650 |
Total other receivables |  |  | 11,961 |  |  |  | 12,703 |
Total trade and other receivables |  |  | 34,914 |  |  |  | 35,927 |
Non-current |  |  | 12,370 |  |  |  | 12,667 |
Current |  |  | 22,544 |  |  |  | 23,260 |
Total |  |  | 34,914 |  |  |  | 35,927 |
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 book value of other non-current receivables is, or approximates, its fair value as of the balance sheet date. Fair values are based on discounted cash flows (Level 3). The amount of Cellcom non-current trade receivables is Ps. 6,768 as of June 30, 2019. 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, 2019 |  |  | June 30, 2018 |
Beginning of the year |  |  | 1,253 |  |  |  | 568 |
Adjustments of previous years (IFRS 9) |  |  | 136 |  |  |  | - |
Additions (i) |  |  | 546 |  |  |  | 538 |
Recoveries |  |  | (43 | ) |  |  | (45 | )
Currency translation adjustment |  |  | 444 |  |  |  | 893 |
Deconsolidation |  |  | - |  |  |  | (229 | )
Receivables written off during the year as uncollectable |  |  | (325 | ) |  |  | (470 | )
Inflation adjustment |  |  | (155 | ) |  |  | (2 | )
End of the year |  |  | 1,856 |  |  |  | 1,253 |
| (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, 2019 and 2018 (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 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Additions / (reversals) for |
|  | Up to 3 months |  |  | From 3 to 6 months |  |  | Over 6 months |  |  | Non-past due |  |  | Impaired |  |  | Total |  |  | % of representation |  |  | doubtful accounts |
Leases and services |  |  | 294 |  |  |  | 87 |  |  |  | 123 |  |  |  | 1,930 |  |  |  | 330 |  |  |  | 2,764 |  |  |  | 11.14 | % |  |  | (85 | )
Hotel services |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 103 |  |  |  | - |  |  |  | 103 |  |  |  | 0.42 | % |  |  | - |
Consumer financing |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16 |  |  |  | 16 |  |  |  | 0.06 | % |  |  | 9 |
Sale of properties and developments |  |  | 60 |  |  |  | 10 |  |  |  | 10 |  |  |  | 1,695 |  |  |  | 18 |  |  |  | 1,793 |  |  |  | 7.23 | % |  |  | - |
Sale of communication equipment |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9,959 |  |  |  | 143 |  |  |  | 10,102 |  |  |  | 40.72 | % |  |  | - |
Telecommunication services |  |  | 1,122 |  |  |  | - |  |  |  | 346 |  |  |  | 7,214 |  |  |  | 1,349 |  |  |  | 10,031 |  |  |  | 40.43 | % |  |  | (392 | )
Total as of June 30, 2019 |  |  | 1,476 |  |  |  | 97 |  |  |  | 479 |  |  |  | 20,901 |  |  |  | 1,856 |  |  |  | 24,809 |  |  |  | 100.00 | % |  |  | (468 | )
Leases and services |  |  | 436 |  |  |  | 65 |  |  |  | 143 |  |  |  | 1,702 |  |  |  | 311 |  |  |  | 2,657 |  |  |  | 10.86 | % |  |  | (133 | )
Hotel services |  |  | 1,217 |  |  |  | - |  |  |  | 369 |  |  |  | 106 |  |  |  | 781 |  |  |  | 2,473 |  |  |  | 10.10 | % |  |  | - |
Consumer financing |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 25 |  |  |  | 25 |  |  |  | 0.10 | % |  |  | 6 |
Sale of properties and developments |  |  | 16 |  |  |  | 2 |  |  |  | 39 |  |  |  | 11 |  |  |  | - |  |  |  | 68 |  |  |  | 0.28 | % |  |  | - |
Sale of communication equipment |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,065 |  |  |  | - |  |  |  | 8,065 |  |  |  | 32.95 | % |  |  | - |
Telecommunication services |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11,053 |  |  |  | 136 |  |  |  | 11,189 |  |  |  | 45.71 | % |  |  | (344 | )
Total as of June 30, 2018 |  |  | 1,669 |  |  |  | 67 |  |  |  | 551 |  |  |  | 20,937 |  |  |  | 1,253 |  |  |  | 24,477 |  |  |  | 100.00 | % |  |  | (471 | )

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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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