TENARIS SA | CIK:0001190723 | 3

  • Filed: 4/30/2018
  • Entity registrant name: TENARIS SA (CIK: 0001190723)
  • Generator: Thunderdome
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1190723/000117184318003182/0001171843-18-003182-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1190723/000117184318003182/ts-20171231.xml
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    • ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory

    17
    Trade receivables
        Year ended December 31,  
        2017     2016  
    Current accounts    
    1,240,769
    		      
    1,026,026
    		  
    Receivables from related parties    
    51,676
    		      
    14,383
    		  
         
    1,292,445
    		      
    1,040,409
    		  
    Allowance for doubtful accounts (see Note 23 (i))    
    (78,385
    		 )    
    (85,724
    		 )
         
    1,214,060
    		      
    954,685
    		  
      
    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, 2017                                
    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
    		  
    Allowance for doubtful accounts    
    (78,385
    		 )    
    -
    		      
    -
    		      
    (78,385
    		 )
    Net Value    
    1,214,060
    		      
    1,061,501
    		      
    138,223
    		      
    14,336
    		  
                                     
    At December 31, 2016                                
    Guaranteed    
    355,508
    		      
    272,393
    		      
    32,241
    		      
    50,874
    		  
    Not guaranteed    
    684,901
    		      
    518,984
    		      
    87,379
    		      
    78,538
    		  
    Guaranteed and not guaranteed    
    1,040,409
    		      
    791,377
    		      
    119,620
    		      
    129,412
    		  
    Allowance for doubtful accounts    
    (85,724
    		 )    
    (62
    		 )    
    (67
    		 )    
    (85,595
    		 )
    Net Value    
    954,685
    		      
    791,315
    		      
    119,553
    		      
    43,817
    		  
     
    Trade receivables are mainly denominated in
    U.S. dollars.