TRADE RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2022

Subclassifications of assets, liabilities and equities [abstract]

Schedule of Trade Receivables

	As of December 31,
	2022	2021
Current
Accounts receivable (1)	362,495	274,907
Unbilled revenue	70,141	31,379
Subtotal	432,636	306,286
Less: Allowance for expected credit losses	(7,214)	(6,177)
TOTAL	425,422	300,109

(1)As of December 31, 2022 and 2021, the Company has 14 and 0 as outstanding balances with related parties (see note 24.1).

Schedule of Age Analysis of Financial Assets that Past Due But Not Impaired

The following tables detail the risk profile of trade receivables based on the Company's provision matrix as of December 31, 2022 and 2021.

December 31, 2022	Trade receivables - days past due
	< 30	31 - 60	61 - 90	91-120	121-180	181 - 365	> 365	Risk clients	Total
Expected credit loss rate	0.49%	1.47%	3.31%	8.90%	31.18%	82.05%	100.00%	100.00%
Estimated total gross carrying amount at default	65,306	18,367	9,335	4,326	5,301	1,359	859	2,303	107,156
Lifetime ECL	320	270	309	385	1,653	1,115	859	2,303	7,214

December 31, 2021	Trade receivables - days past due
	< 30	31 - 60	61 - 90	91-120	121-180	181 - 365	> 365	Risk clients	Total
Expected credit loss rate	0.59%	1.20%	2.66%	8.20%	31.50%	67.63%	100.00%	100.00%
Estimated total gross carrying amount at default	24,028	12,458	5,168	1,695	2,642	920	702	3,452	51,065
Lifetime ECL	142	150	138	139	832	622	702	3,452	6,177

Schedule of Movement in Allowance for Expected Credit Losses

The following table shows the movement in ECL that has been recognized for trade receivables in accordance with the simplified approach:

	As of December 31,
	2022	2021	2020
Balance at beginning of year	(6,177)	(5,755)	(3,676)
Additions related to Travel and Hospitality clients (note 32)	—	(2,228)	(3,194)
(Additions) Recoveries, net (note 4.2)	(6,364)	(5,323)	107
Write-off of receivables	5,327	7,129	980
Translation	—	—	28
Balance at end of year	(7,214)	(6,177)	(5,755)