Financial statements

NOTE 9



RECEIVABLES

Details of this heading in the balance sheet at 31 December 2017 are as follows:

CURRENT LOANS AND RECEIVABLES (euros) NOTES 31/12/17 31/12/16
RECEIVABLES
CUSTOMERS
Customers, invoices pending collection 4.194.828 4.560.915
Customers, non-payments 3.044.012 3.216.340
TOTAL GROSS 7.238.841 7.777.255
PROVISIONS (-)2.948.123 (-)3.216.340
NET TOTAL OPERATORS 4.290.718 4.560.915
OPERATORS
Operators, invoices pending collection 42.744.387 22.859.940
TOTAL GROSS 42.744.387 22.859.940
PROVISIONS (-)175.724 (-)466.431
NET TOTAL OPERATORS 42.568.664 22.393.509
GOVERNMENT OF ANDORRA (Note 16)
Deferred tax assets 239.812 867.586
Other Government of Andorra 321 3.342
TOTAL 240.134 870.928
OTHER RECEIVABLES
Advances to employees 717 1.332
Sundry receivables, invoices pending collection 1.922.622 1.254.491
TOTAL GROSS 1.923.339 1.255.823
PROVISIONS (-)382.011 (-)1.244.120
TOTAL NET OTHER RECEIVABLES 1.541.328 11.704
TOTAL NET RECEIVABLES 48.640.843 27.837.056

The movements in impairment provisions during the year were as follows:

(Amount in euros) Balance at 01/01/2017 Allocations Recoveries Applications Balance at 31/12/2017
Provisions for impaiment losses -4.926.891 -60.442 559.542 921.933 -3.505.857

The movements under recoveries corresponds to the reversal of impairments recognised on receivables from customers and operators and sundry receivables as said amounts were collected. The most material of these relate to invoices to the Government of Andorra and to foreign operators.