TRADE AND OTHER RECEIVABLES.

The detail of trade and other receivables as of December 31, 2017 and 2016, is as follows:

	As of December 31,
	2017				2016
	Current		Non-current		Current		Non-current
Trade and Other Receivables, Gross	ThCh$		ThCh$		ThCh$		ThCh$
Trade and other receivables, gross		463,626,345		36,182,399		484,533,736		33,500,105
Trade receivables, gross (2)		415,039,522		1,917,828		414,184,116		8,369,878
Other receivables, gross (1)		48,586,823		34,264,571		70,349,620		25,130,227

	As of December 31,
	2017				2016
	Current		Non-current		Current		Non-current
Trade and Other Receivables, Net	ThCh$		ThCh$		ThCh$		ThCh$
Trade and other receivables, net		419,752,286		36,182,399		445,071,856		33,500,105
Trade and other receivables, net (2)		380,379,326		1,917,828		382,487,300		8,369,878
Other receivables, net (1)		39,372,960		34,264,571		62,584,556		25,130,227

(1)

As of December 31, 2017, it mainly includes accounts receivable related to loan and advances to employees for ThCh$9,709,051 (ThCh$11,167,266 as of December 31, 2016); recoverable taxes (VAT) for ThCh$18,318,007 (ThCh$18,658,849 as of December 31, 2016); recoverable taxes in Peru of ThCh$0 (ThCh$15,035,980 as of December 31, 2016); payments in advance to suppliers for ThCh$5,360,307 (ThCh$4,804,161 as of December 31, 2016); lease receivables for ThCh$34,550,131 (ThCh$23,296,966 as of December 31, 2016) and other miscellaneous receivables for ThCh$5,700,035 (ThCh$8,266,102 as of December 31, 2016)

(2)

As of December 31, 2017, our subsidiary Enel Distribución Chile S.A. recognized unbilled revenue and trade and other accounts receivable for the difference between current and effective Average Node Prices and Short Term Node Prices for ThCh$4,117,611 (ThCh$8,581,761 as of December 31, 2016) to be billed and charge to regulated end-customers.

There are no significant trade and other receivables balances held by the Group that are not available for its use.

The Group does not have customers with sales representing 10% or more of its total consolidated revenues for the years ended December 31, 2017, 2016 and 2015.

Refer to Note 9.1 for detailed information on amounts, terms and conditions associated with accounts receivable from related parties.

Lease receivables

As of December 31, 2017 and 2016, the present value of minimum lease payments receivable is as follows:

	12-31-2017			12-31-2016
	Gross	Interest	Present Value	Gross	Interest	Present Value
	ThCh$	ThCh$	ThCh$	ThCh$	ThCh$	ThCh$
Less than one year	4,380,499	944,578	3,435,921	2,807,385	696,299	2,111,086
From one to five years	17,521,998	3,617,167	13,904,831	10,011,194	1,461,944	8,549,250
More than five years	18,127,398	918,019	17,209,379	15,021,707	2,385,077	12,636,630
Total	40,029,895	5,479,764	34,550,131	27,840,286	4,543,320	23,296,966

Lease arrangements are related to public lightning developments mainly to municipalities.

As of December 31, 2017 and 2016, the balance of past due but not impaired trade receivables is as follows

Trade Receivables Past Due But Not Impaired (*)	As of December 31,
	2017		2016
	ThCh$		ThCh$
Less than three months		54,488,473		52,259,795
Between three and six months		9,008,195		10,795,139
Between six and twelve months		7,123,391		15,842,450
More than twelve months		16,067,867		23,338,216
Total		86,687,926		102,235,600

(*) These balances correspond to non-impaired past due accounts and the portion does not affect the provision of other accounts due receivable.

The reconciliation of changes in the allowance for impairment of trade receivables is as follows:

	Current and
	Non-current
Trade Receivables Past Due and Impaired	ThCh$
Balance at December 31, 2015		35,877,490
Increases (decreases) for the year (*)		5,141,179
Amounts written off		(1,556,789	)
Balance at December 31, 2016		39,461,880
Increases (decreases) for the year (*)		7,937,817
Amounts written off		(3,525,638	)
Balance at December 31, 2017		43,874,059

(*)

See Note 28 for impairment of financial assets.

Write-offs for past due receivables

Past due receivables are written off once all collection procedures and legal proceedings have been exhausted and the debtors’ insolvency has been demonstrated. In our power generation business, this process normally takes at least one year. In our distribution business the process takes at least twenty four months. Overall, the risk of writing off our trade receivables is limited (See Notes 3.g.3, 19.5 and Appendices 6 and 6.1).

Additional information:

Additional statistical information required under Official Bulletin 715 of the CMF, of February 3, 2012 (XBRL Taxonomy). See Appendix 6.

-	Supplementary information on trade receivables. See Appendix 6.1.