LG Display Co., Ltd. (ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory)

5.	Receivables and Other Assets

(a)

Trade accounts and notes receivable at the reporting date are as follows:


(In millions of won)
	December 31, 2016		December 31, 2017
Trade, net	W	3,916,171		3,275,902
Due from related parties		1,041,822		1,049,218

	W	4,957,993		4,325,120

(b)

Other accounts receivable at the reporting date are as follows:


(In millions of won)	December 31, 2016		December 31, 2017
Current assets
Non-trade receivable, net	W	134,161		150,554
Accrued income		9,431		14,273

	W	143,592		164,827

Due from related parties included in other accounts receivable, as of December 31, 2016 and 2017 are W5,231 million and W10,821 million, respectively.

(c)

The aging of trade accounts and note receivable, other accounts receivable and long-term non-trade receivable at the reporting date are as follows:


(In millions of won)	December 31, 2016
	Book value						Impairment loss
	Trade accounts and notes receivable		Other accounts *receivable()**		Long-term non-trade receivable		Trade accounts and notes receivable			Other accounts *receivable()**			Long-term non-trade receivable
Not past due	W	4,958,591		140,893		2,643		(1,488	)		(669	)		(23	)
Past due 1-15 days		386		2,298		—		—			(20	)		—
Past due 16-30 days		417		309		—		—			—			—
Past due 31-60 days		65		640		—		—			(6	)		—
Past due more than 60 days		22		545		—		—			(398	)		—

	W	4,959,481		144,685		2,643		(1,488	)		(1,093	)		(23	)

(*)	Other accounts receivable includes non-trade receivable and accrued income.


(In millions of won)	December 31, 2017
	Book value						Impairment loss
	Trade accounts and notes receivable		Other accounts *receivable()**		Long-term non-trade receivable		Trade accounts and notes receivable			Other accounts *receivable()**			Long-term non-trade receivable
Not past due	W	4,323,465		164,755		8,738		(1,631	)		(905	)		—
Past due 1-15 days		2,652		488		—		(1	)		(3	)		—
Past due 16-30 days		631		65		—		—			(1	)		—
Past due 31-60 days		—		208		—		—			(2	)		—
Past due more than 60 days		4		622		—		—			(400	)		—

	W	4,326,752		166,138		8,738		(1,632	)		(1,311	)		—

(*)	Other accounts receivable includes non-trade receivable and accrued income.

The movement in the allowance for impairment in respect of trade accounts and notes receivable, other accounts receivable and long-term non-trade receivable for the years ended December 31, 2015, 2016, and 2017 are as follows:


(In millions of won)	Trade accounts and notes receivable
	2015			2016			2017
Balance at the beginning of the year	W	825			1,507			1,488
(Reversal of) bad debt expense		682			(19	)		144

Balance at the end of the year	W	1,507			1,488			1,632


(In millions of won)	Other accounts receivable
	2015			2016			2017
Balance at the beginning of the year	W	794			566			1,093
(Reversal of) bad debt expense		(228	)		527			218

Balance at the end of the year	W	566			1,093			1,311


(In millions of won)	Long-term non-trade receivable
	2015			2016			2017
Balance at the beginning of the year	W	79			52			23
(Reversal of) bad debt expense		(27	)		(29	)		(23	)

Balance at the end of the year	W	52			23			—

(d)

Other assets at the reporting date are as follows:


(In millions of won)	December 31, 2016		December 31, 2017
Current assets
Advance payments	W	9,297		7,973
Prepaid expenses		74,657		83,626
Value added tax refundable		259,808		148,351
Emission rights		—		1,978

	W	343,762		241,928

Non-current assets
Long-term prepaid expenses	W	358,424		394,759
Long-term advanced payment		1,000		—

	W	359,424		394,759

LG Display Co., Ltd. | CIK:0001290109 |

ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory