Trade and Other Receivables (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure Of Financial Assets [Line Items]

Summary of Trade and Other Receivables

The gross carrying amount of financial assets not subject to impairment also represents our maximum exposure to credit risk, as follows:

	2018
	(in million pesos)
Financial assets at fair value through profit or loss		4,763
Derivative financial assets - net of current portion		140
Current portion of derivative financial assets		183
Total		5,086

Summary of Changes in the Allowance for Expected Credit Losses

The following table explains the changes in the allowance for expected credit losses from January 1 to December 31, 2018:

	For the year ended December 31, 2018
		Retail Subscribers					Corporate Subscribers						Foreign Administrations						Domestic Carriers					Dealers, Agents and Others						Total
		Stage 2		Stage 3			Stage 2			Stage 3			Stage 2			Stage 3			Stage 2		Stage 3			Stage 2			Stage 3			Stage 2			Stage 3
		Lifetime ECL					Lifetime ECL						Lifetime ECL						Lifetime ECL					Lifetime ECL						Lifetime ECL						Total
		(in million pesos)
Balances as at beginning of the year, as restated			787		7,925			474			3,212			7			925			1		75			147			1,206			1,416			13,343			14,759
Reclassifications and reversals			86		6			(48	)		201			(46	)		2			—		(3	)		(5	)		(146	)		(13	)		60			47
Provisions			20		3,109			172			820			44			(13	)		2		2			9			27			247			3,945			4,192
Business combination/dissolution			—		—			—			—			—			—			—		—			(57	)		—			(57	)		—			(57	)
Write-offs			—		(2,109	)		—			(328	)		—			—			—		—			(3	)		(4	)		(3	)		(2,441	)		(2,444	)
Translation adjustments			—		—			5			1			—			—			—		—			—			—			5			1			6
Balance at end of the year			893		8,931			603			3,906			5			914			3		74			91			1,083			1,595			14,908			16,503

Summary of Changes in Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts for the year ended December 31, 2017 are as follows:

	Total			Retail Subscribers			Corporate Subscribers			Foreign Administrations		Domestic Carriers			Dealers, Agents and Others
	(in million pesos)
December 31, 2017
Balance at beginning of the year		18,788			12,588			3,827			628		134			1,611
Provisions (reversals) and other adjustments		(1,029	)		(1,166	)		15			310		(59	)		(129	)
Write-offs		(3,258	)		(2,644	)		(538	)		—		—			(76	)
Balance at end of the year		14,501			8,778			3,304			938		75			1,406
Individual impairment		10,160			5,747			3,177			104		51			1,081
Collective impairment		4,341			3,031			127			834		24			325
		14,501			8,778			3,304			938		75			1,406
Gross amount of receivables individually    impaired, before deducting any impairment    allowance		10,160			5,747			3,177			104		51			1,081

Trade receivables [Member]

Disclosure Of Financial Assets [Line Items]

Summary of Trade and Other Receivables

As at December 31, 2018 and 2017, this account consists of receivables from:

	2018			2017
			(in million pesos)
Retail subscribers (Note 27)		19,444			17,961
Corporate subscribers (Note 27)		11,073			9,641
Foreign administrations (Note 27)		4,225			6,517
Domestic carriers (Note 27)		270			457
Dealers, agents and others (Note 27)		5,547			13,686
		40,559			48,262
Less allowance for expected credit losses/doubtful accounts (Notes 5 and 27)		16,503			14,501
		24,056			33,761