XML 41 R17.htm IDEA: XBRL DOCUMENT
v3.19.1

12. Trade receivables | 12 Months Ended
--- | ---
Dec. 31, 2018
Trade Receivables |
Trade receivables |
|  |  | 12.31.18 |  | 12.31.17
Current: |  |  |  |  |
Sales of electricity - Billed |  |  | 4,622,701 |  | 4,359,990
Sales of electricity – Unbilled |  |  | 3,735,956 |  | 4,404,135
Framework Agreement |  |  | 10,377 |  | 230,953
Fee payable for the expansion of the transportation and others |  |  | 22,969 |  | 33,952
Receivables in litigation |  |  | 97,158 |  | 33,736
Allowance for the impairment of trade receivables |  |  | (901,255) |  | (677,529)
Total Current |  |  | 7,587,906 |  | 8,385,237
The carrying amount of the Company’s trade receivables approximates their fair value. The roll forward of the allowance for the impairment of trade receivables is as follows:
|  |  | 12.31.18 |  | 12.31.17 |  | 12.31.16
Balance at beginning of year |  |  | 677,529 |  | 383,439 |  | 146,238
Change of accounting standard (Note 6) - Adjustment by model of expected losses IFRS 9 |  |  | 82,041 |  | - |  | -
Balance at beginning of year restated |  |  | 759,570 |  | 383,439 |  | 146,238
Increase |  |  | 916,036 |  | 391,615 |  | 388,339
Decrease |  |  | (307,137) |  | (64,348) |  | (56,062)
Result from exposure to inflation |  |  | (467,214) |  | (33,177) |  | (95,076)
Balance at end of the period |  |  | 901,255 |  | 677,529 |  | 383,439
The aging analysis of these trade receivables is as follows:
|  |  | 12.31.18 |  | 12.31.17
Not due |  |  | 10,377 |  | 230,953
Past due |  |  | 1,149,406 |  | 897,752
Up to 3 months |  |  | 6,428,123 |  | 7,256,532
Total other receivables |  |  | 7,587,906 |  | 8,385,237
At the Statement of Financial Position date, the maximum exposure to credit risk is the carrying amount of each class of trade receivables. The carrying amount of the Company’s trade receivables is denominated in Argentine pesos. Sensitivity analysis of the allowance for impairment of trade receivables:
| - | 5% increase in the uncollectibility rate estimate
|  |  | 12.31.18
Contingencies |  |  | 946,318
change |  |  | 45,063
| - | 5% decrease in the uncollectibility rate estimate
|  |  | 12.31.18
Contingencies |  |  | 856,192
change |  |  | (45,063)

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

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