13) TRADE AND OTHER RECEIVABLES
The breakdown of “Trade and other receivables” at December 31, 2016 and 2017 is as follow:
| Thousands of U.S. dollars | |||
| 2016 | 2017 | ||
| Non-current trade receivables | 7,824 | 6,923 | |
| Other non-financial assets (*) | 13,087 | 14,754 | |
| Total non-current | 20,911 | 21,677 | |
| Current trade receivables | 321,608 | 358,311 | |
| Other receivables | 15,302 | 13,225 | |
| Prepayments | 4,693 | 7,849 | |
| Personnel | 9,299 | 9,180 | |
| Total current | 350,902 | 388,565 | |
| Total | 371,813 | 410,242 | |
| (*) "Other non-financial assets" as of December 31, 2017 primarily comprise the litigation underway with the Brazilian social security authority (Instituto Nacional do Seguro Social), recorded in Atento Brasil S.A. | |||
| Thousands of U.S. dollars | |||
| 2016 | 2017 | ||
| Trade receivables | 333,711 | 371,333 | |
| Allowances of trade receivables | (4,279) | (6,099) | |
| Trade receivables, net | 329,432 | 365,234 | |
As of December 31, 2017, trade receivables not yet due for which no provision has been made amounted to 338,350 thousand U.S. dollars (299,327 thousand U.S. dollars as of December 31, 2016).
As of December 31, 2017, trade receivables due for which no provision has been made amounted to 26,884 thousand U.S. dollars (30,105 thousand U.S. dollars as of December 31, 2016). These balances relate to certain customers with no recent history of default. The aging analysis of these accounts is as follow:
| Thousands of U.S. dollars | |||||||||
| Less than 90 days | Between 90 and 180 days | Between 180 and 360 days | Over 360 days | Total | |||||
| 12/31/2016 | 22,047 | 2,146 | 1,398 | 4,514 | 30,105 | ||||
| 12/31/2017 | 20,268 | 1,476 | 1,734 | 3,406 | 26,884 | ||||
| Thousands of U.S. dollars | |||
| 2016 | 2017 | ||
| Opening balance | (4,437) | (4,279) | |
| Allowance of trade receivables | (3,097) | (3,061) | |
| Reversal | 2,712 | 553 | |
| Translation differences | 543 | 688 | |
| Total | (4,279) | (6,099) | |
The Atento Group’s maximum exposure to credit risk at the reporting date is equivalent to the carrying amount of each of the aforementioned trade receivables categories. The Atento Group holds no guarantees as collection insurance.