| 13. | Trade and other receivables |
| December 31, 2017 |
December 31, 2016 |
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Trade receivables, including |
23,878 | 24,325 | ||||||
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— domestic customers |
19,064 | 20,436 | ||||||
|
— foreign customers |
4,814 | 3,889 | ||||||
|
Other receivables |
3,967 | 28,670 | ||||||
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Total trade and other receivables |
27,845 | 52,995 | ||||||
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Less allowance for doubtful accounts |
(9,083 | ) | (33,941 | ) | ||||
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Total accounts receivable, net |
18,762 | 19,054 | ||||||
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As of December 31, 2016, receivables from related parties in the amount of RUB 24,539 million are included into Other receivables. The amounts are fully covered by the allowance (Note 9(b)).
As of December 31, 2017 and 2016, the ageing analysis of trade receivables was as follows:
| December 31, 2017 |
December 31, 2016 |
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Total receivables |
27,845 | 52,995 | ||||||
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Past due but not impaired |
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=<30 days |
2,423 | 2,739 | ||||||
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31-60 days |
503 | 528 | ||||||
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61-90 days |
180 | 201 | ||||||
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91-180 days |
332 | 476 | ||||||
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181-365 days |
314 | 362 | ||||||
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>1 year |
214 | 183 | ||||||
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Total past due but not impaired |
3,966 | 4,489 | ||||||
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Receivables that were past due but not impaired amounted to RUB 3,966 million and RUB 4,489 million as of December 31, 2017 and 2016, respectively. Based on past experience, management believes that no allowance is necessary in respect of receivables that were past due but not impaired as there has not been a significant change in credit quality and the balances are still considered fully recoverable. The Group does not hold any collateral over these balances.
The movements in the allowance for doubtful accounts on trade and other receivables were as follows:
| Total | ||||
|
At December 31, 2014 |
(38,882 | ) | ||
|
Charge for the year |
(1,152 | ) | ||
|
Utilised amounts |
261 | |||
|
Disposal of subsidiaries |
10 | |||
|
Reclassified in assets of disposal group held for sale |
25 | |||
|
Exchange rate difference |
(480 | ) | ||
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|
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|
At December 31, 2015 |
(40,218 | ) | ||
|
Charge for the year |
(613 | ) | ||
|
Utilised amounts |
6,637 | |||
|
Disposal of subsidiaries |
11 | |||
|
Exchange rate difference |
242 | |||
|
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|
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|
At December 31, 2016 |
(33,941 | ) | ||
|
Charge for the year |
(343 | ) | ||
|
Utilised amounts |
603 | |||
|
Reclassified to non-current financial assets (Note 9) |
24,391 | |||
|
Exchange rate difference |
207 | |||
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At December 31, 2017 |
(9,083 | ) | ||
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