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12. Trade receivables (Tables)

12 Months Ended

Dec. 31, 2018

Trade Receivables Tables Abstract

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

Allowance for the impairment of trade receivables

			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

Aging analysis of trade receivables

			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

Sensitivity analysis

-

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)