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Note 16 - Trade Receivables, Net | 12 Months Ended
--- | ---
Dec. 31, 2018
Statement Line Items [Line Items] |
Disclosure of trade and other receivables [text block] |
16 | Trade receivables, net
|  | Year ended December 31,
|  | 2018 |  | 2017
Current accounts |  |  | 1,778,796 |  |  |  | 1,240,769 |
Receivables from related parties |  |  | 25,105 |  |  |  | 51,676 |
|  |  | 1,803,901 |  |  |  | 1,292,445 |
Allowance for doubtful accounts (see Note 22 (i)) |  |  | (66,535 | ) |  |  | (78,385 | )
|  |  | 1,737,366 |  |  |  | 1,214,060 |
The following table sets forth details of the aging of trade receivables:
|  |  |  |  |  |  |  |  |  |  | Past due |
|  |  | Trade Receivables |  |  |  | Not Due |  |  |  | 1 - 180 days |  |  |  | >180 days |
At December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Guaranteed |  |  | 286,250 |  |  |  | 254,743 |  |  |  | 30,884 |  |  |  | 623 |
Not guaranteed |  |  | 1,517,651 |  |  |  | 1,180,788 |  |  |  | 260,675 |  |  |  | 76,188 |
Guaranteed and not guaranteed |  |  | 1,803,901 |  |  |  | 1,435,531 |  |  |  | 291,559 |  |  |  | 76,811 |
Expected loss rate |  |  | 0.07 | % |  |  | 0.04 | % |  |  | 0.17 | % |  |  | 0.43 | %
Allowances for doubtful accounts |  |  | (1,396 | ) |  |  | (564 | ) |  |  | (510 | ) |  |  | (322 | )
Nominative allowances for doubtful accounts |  |  | (65,139 | ) |  |  | - |  |  |  | (1,436 | ) |  |  | (63,703 | )
Net Value |  |  | 1,737,366 |  |  |  | 1,434,967 |  |  |  | 289,613 |  |  |  | 12,786 |
|  |  |  |  |  |  |  |  |  |  | Past due
|  |  | Trade Receivables |  |  |  | Not Due |  |  |  | 1 - 180 days |  |  |  | >180 days |
At January 1, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Guaranteed |  |  | 247,079 |  |  |  | 219,764 |  |  |  | 22,978 |  |  |  | 4,337 |
Not guaranteed |  |  | 1,045,366 |  |  |  | 841,737 |  |  |  | 115,245 |  |  |  | 88,384 |
Guaranteed and not guaranteed |  |  | 1,292,445 |  |  |  | 1,061,501 |  |  |  | 138,223 |  |  |  | 92,721 |
Expected loss rate |  |  | 0.08 | % |  |  | 0.04 | % |  |  | 0.17 | % |  |  | 0.43 | %
Allowances for doubtful accounts |  |  | (1,075 | ) |  |  | (447 | ) |  |  | (252 | ) |  |  | (376 | )
Nominative allowances for doubtful accounts |  |  | (77,310 | ) |  |  | - |  |  |  | - |  |  |  | (77,310 | )
Net Value |  |  | 1,214,060 |  |  |  | 1,061,054 |  |  |  | 137,971 |  |  |  | 15,035 |
Effect of adoption of new standard |  |  | (6,423 | ) |  |  | - |  |  |  | - |  |  |  | (6,423 | )
Net Value after adoption of new standard |  |  | 1,207,637 |  |  |  | 1,061,054 |  |  |  | 137,971 |  |  |  | 8,612 |
Trade receivables are mainly denominated in U.S. dollars.

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