Accounts Receivable

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Accounts Receivable

26 ACCOUNTS RECEIVABLE

(a) Aging analysis

Aging analysis of accounts receivable, net of loss allowance is as follows:

	As of		As of
	December 31, 2019 Million		December 31, 2018 Million
Within 30 days		14,353		11,160
31 - 60 days		3,789		3,680
61 - 90 days		3,035		2,358
90 days - 1 year		9,575		7,649
Over 1 year		1,942		1,693
		32,694		26,540

Accounts receivable primarily comprise receivables from customers and telecommunications operators. Customers with balances that are overdue or have exceeded credit limits are required to settle all outstanding balances before any further telecommunications services can be provided. The increase of accounts receivable is mainly due to the increase in revenue from corporate markets. Customers from corporate markets normally enjoy longer credit term and have better creditability.

(b) Impairment loss allowance of accounts receivable

The following table summarizes the changes in impairment loss allowance of accounts receivable:

	2019			2018
	Million			Million
As of January 1		7,269			5,863
Credit loss recognized		5,833			4,480
Accounts receivable written off		(3,545	)		(3,074	)
As of December 31		9,557			7,269