CHINA TELECOM CORP LTD | CIK:0001191255 |

Filed: 4/27/2018

Entity registrant name: CHINA TELECOM CORP LTD (CIK: 0001191255)

Generator: Donnelley Financial Solutions

SEC filing page: http://www.sec.gov/Archives/edgar/data/1191255/000119312518137004/0001193125-18-137004-index.htm

XBRL Instance: http://www.sec.gov/Archives/edgar/data/1191255/000119312518137004/cha-20171231.xml

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5.	ACCOUNTS RECEIVABLE, NET

Accounts receivable, net, are analyzed as follows:

 

						December 31,
		Note				2016				2017
						RMB				RMB
						(restated)
Accounts receivable
Third parties							22,958				23,762
China Telecom Group			(i)				966				1,502
China Tower							10				5
Other telecommunications operators in the PRC							933				669
							24,867				25,938
Less: Allowance for doubtful debts							(3,402	)			(3,842	)
							21,465				22,096

Note:

 

(i)	China Telecommunications Corporation together with its subsidiaries other than the Group are referred to as “China Telecom Group”.

The following table summarizes the changes in allowance for doubtful debts for each of the years in the three-year period ended December 31, 2017:

 

		Year ended December 31,
		2015				2016				2017
		RMB				RMB				RMB
						(restated)
At beginning of year			2,478				2,935				3,402
Impairment losses for doubtful debts			2,172				2,203				1,962
Accounts receivable written off			(1,715	)			(1,736	)			(1,522	)
At end of year			2,935				3,402				3,842

Ageing analysis of accounts receivable from telephone and Internet subscribers based on the billing dates is as follows:

 

		December 31,
		2016				2017
		RMB				RMB
Current, within 1 month			9,993				9,323
1 to 3 months			2,179				2,607
4 to 12 months			1,763				1,780
More than 12 months			761				878
			14,696				14,588
Less: Allowance for doubtful debts			(2,427	)			(2,603	)
			12,269				11,985

Ageing analysis of accounts receivable from other telecommunications operators and enterprise customers based on date of rendering of services is as follows:

 

		December 31,
		2016				2017
		RMB				RMB
		(restated)
Current, within 1 month			3,671				4,421
1 to 3 months			1,895				1,973
4 to 12 months			2,360				2,644
More than 12 months			2,245				2,312
			10,171				11,350
Less: Allowance for doubtful debts			(975	)			(1,239	)
			9,196				10,111

Ageing analysis of accounts receivable that are not impaired is as follows:

 

		December 31,
		2016				2017
		RMB				RMB
		(restated)
Not past due			19,418				19,623
Less than 1 month past due			1,180				1,518
1 to 3 months past due			867				955
Amounts past due			2,047				2,473
			21,465				22,096