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13. Trade receivables (Tables)

12 Months Ended

Dec. 31, 2019

Trade Receivables

Trade receivables

		12.31.19		12.31.18
Current:
Sales of electricity – Billed		7,714,038		7,108,327
Sales of electricity – Unbilled		5,792,028		5,744,779
PBA & CABA government credit		251,361		-
Framework Agreement		9,003		15,957
Fee payable for the expansion of the transportation and others		25,046		35,321
Receivables in litigation		214,884		149,400
Allowance for the impairment of trade receivables		(1,546,290)		(1,385,861)
Total Current		12,460,070		11,667,923

Allowance for the impairment of trade receivables

			12.31.19		12.31.18
Balance at beginning of the year			1,385,861		1,041,836
Change of accounting standard (Note 6) - Adjustment by model of expected losses IFRS 9			-		126,155
Balance at beginning of the year			1,385,861		1,167,991
Increase			1,365,186		1,419,571
Decrease			(771,139)		(598,437)
Result from exposure to inlfation			(433,618)		(603,264)
Balance at end of the year			1,546,290		1,385,861

Aging analysis of trade receivables

		12.31.19		12.31.18
Not due		9,003		15,957
Past due		1,899,443		1,767,442
Up to 3 months		10,551,624		9,884,524
Total trade receivables		12,460,070		11,667,923

Sensitivity analysis

- 5% increase in the uncollectibility rate estimate

		12.31.19
Contingencies		1,623,605
Variation		77,315

- 5% decrease in the uncollectibility rate estimate

		12.31.19
Contingencies		1,468,975
Variation		(77,315)