4. ALLOWANCE FOR DOUBTFUL ACCOUNTS

Allowance for doubtful accounts are comprised of allowances for accounts receivable trade, advances to suppliers and other receivables.

An analysis of allowances for accounts receivable, trade for the years ended December 31, 2012, 2013 and 2014 is as follows:

	Years Ended December 31,
	2012			2013			2014
	$			$			$
Beginning of the year		9,505,481			47,582,217			38,482,827
Allowances made (reversed) during the year, net		43,240,595			(1,897,423	)		(5,843,084	)
Accounts written-off against allowances		(5,325,908	)		(7,877,676	)		(8,677	)
Foreign exchange effect		162,049			675,709			(814,166	)

Closing balance		47,582,217			38,482,827			31,816,900

An analysis of allowances for advances to suppliers for the years ended December 31, 2012, 2013 and 2014 is as follows:

	Years Ended December 31,
	2012		2013		2014
	$		$		$
Beginning of the year		38,123,721		38,545,487		40,046,830
Allowances made (reversed) during the year, net		370,622		855,066		4,349
Foreign exchange effect		51,144		646,277		(2,315,751	)

Closing balance		38,545,487		40,046,830		37,735,428

An analysis of allowances for other receivables for the years ended December 31, 2012, 2013, 2014 is as follows:

	Years Ended December 31,
	2012		2013		2014
	$		$		$
Beginning of the year		—		756,062		887,024
Allowances made (reversed) during the year, net		752,928		107,533		(52,671	)
Foreign exchange effect		3,134		23,429		(4,751	)

Closing balance		756,062		887,024		829,602