b. Calculate the probability, given the data provided, that a receivable outstanding at the end of 2018 will become uncollectible. Do the same calculation for 2017 and compare.
(d) The aging analysis of trade and other accounts receivable as of December 31, 2018 and 2017, is as follows: Past due but not impaired Total Neither past due 120 nor impaired days days days days days S/(000) S/(000) S/(000) S/000) S/000) S/1000) S/(000) 2018 98,133 29,346 43,441 9,303 3,364 620 12,059 2017 100,520 79,795 7,549 1,612 1,710 453 9,401 See Note 31 on credit risk of trade receivables, which explains how the Group manages and measures credit quality of trade receivables that are neither past due nor impaired. Cementos Pacasmayo S.A.A. and Subsidiaries Notes to the consolidated financial statements 7. Trade and other receivables (a) This caption was made up as follows: Non-current 2018 2017 S/(000) S/(000) Current 2018 2017 S/(000) S/(000) 77,083 81,299 10,366 9,380 3,967 3,574 3,209 1,372 923 3,221 Trade receivables (b) Indemnification from insurance Other receivables from sale of fixed assets Accounts receivable from Parent company and affiliates, note 27 Loans to employees Interests receivables, note 6(c) Funds restricted to tax payments Other accounts receivable Allowance for expected credit losses (c) Financial assets classified as receivables (d) TI 1,032 164 331 3,353 (2,295) 97,210 1,091 159 73 2,036 (1,685) 97,299 923 3,221 Value-added tax credit Tax refund receivable Allowance for expected credit losses (c) 2,308 206 2,177 3,402 429,241 - _ (9,034) 3,745 9,241 - _ Non-financial assets classified as receivables 2,514 12,986 99,724 99,518 4,532 1 6,207 (c) The movement of the allowance for expected credit losses is as follows: 2018 2017 2016 S/(000) S/(000) S/(000) Opening balance 1,685 781 667 Additions 9,717 1,190 114 Recoveries (62) - Write-off (286) - (11) Ending balance 11.329 1,685 781 As of December 31, 2018, the additions include S/9,034,000 related to the allowance for expected credit losses for other receivables (see note 23), and S/683,000 related to the allowance for expected credit losses for trade receivables (S/1,190,000 as of December 31, 2017), which are presented in the sales line of the consolidated statement of profit or loss. (d) The aging analysis of trade and other accounts receivable as of December 31, 2018 and 2017, is as follows: Past due but not impaired Total Neither past due 120 nor impaired days days days days days S/(000) S/(000) S/(000) S/000) S/000) S/1000) S/(000) 2018 98,133 29,346 43,441 9,303 3,364 620 12,059 2017 100,520 79,795 7,549 1,612 1,710 453 9,401 See Note 31 on credit risk of trade receivables, which explains how the Group manages and measures credit quality of trade receivables that are neither past due nor impaired. Cementos Pacasmayo S.A.A. and Subsidiaries Notes to the consolidated financial statements 7. Trade and other receivables (a) This caption was made up as follows: Non-current 2018 2017 S/(000) S/(000) Current 2018 2017 S/(000) S/(000) 77,083 81,299 10,366 9,380 3,967 3,574 3,209 1,372 923 3,221 Trade receivables (b) Indemnification from insurance Other receivables from sale of fixed assets Accounts receivable from Parent company and affiliates, note 27 Loans to employees Interests receivables, note 6(c) Funds restricted to tax payments Other accounts receivable Allowance for expected credit losses (c) Financial assets classified as receivables (d) TI 1,032 164 331 3,353 (2,295) 97,210 1,091 159 73 2,036 (1,685) 97,299 923 3,221 Value-added tax credit Tax refund receivable Allowance for expected credit losses (c) 2,308 206 2,177 3,402 429,241 - _ (9,034) 3,745 9,241 - _ Non-financial assets classified as receivables 2,514 12,986 99,724 99,518 4,532 1 6,207 (c) The movement of the allowance for expected credit losses is as follows: 2018 2017 2016 S/(000) S/(000) S/(000) Opening balance 1,685 781 667 Additions 9,717 1,190 114 Recoveries (62) - Write-off (286) - (11) Ending balance 11.329 1,685 781 As of December 31, 2018, the additions include S/9,034,000 related to the allowance for expected credit losses for other receivables (see note 23), and S/683,000 related to the allowance for expected credit losses for trade receivables (S/1,190,000 as of December 31, 2017), which are presented in the sales line of the consolidated statement of profit or loss
