Consolidated Annual Accounts 2017

Atresmedia Corporación de Medios de Comunicación, S.A. and Subsidiaries Translation of consolidated financial statements originally issued in Spanish and prepared in accordance with the regulatory financial reporting framework applicable to the Group in Spain (see Notes 2 and 29). In the event of discrepancy, the Spanish-language version prevails. 2017 CONSOLIDATED FINANCIAL STATEMENTS 40 11. Trade and other receivables Trade and other receivables in the consolidated balance sheets at 31 December 2017 and 2016: Thousands of euros 2017 2016 Trade receivables 240,852 205,357 Receivables from associates and related parties (Note 23) 31,624 39,534 Total trade receivables 272,476 244,891 Other receivables 3,918 3,305 Total other receivables 3,918 3,305 The balances of “Trade receivables” are shown net of allowances for doubtful receivables. The allowance for doubtful receivables at year-end 2017 stood at EUR 18,834 thousand (2016: EUR 17,374 thousand). The charge for 2017 amounted to EUR 2,704 thousand (2016: EUR 2,775 thousand), and EUR 1,403 thousand of the allowance was used in the year (2016: EUR 2,647 thousand). Additions were made in 2017 from changes in the consolidated scope amounting to EUR 159 thousand. As set out in the measurement bases disclosed in Note 3 to these consolidated financial statements, impairment losses are recognised or reversed as a result of valuation adjustments of trade and other receivables based on their due dates and the debtors’ equity position. The related write-downs and amounts charged to profit or loss are recognised under “Other operating expenses” in the consolidated statement of profit or loss. At 31 December 2017, EUR 245,974 thousand of the total balance of “Trade receivables” related to balances that were not past-due (2016: EUR 213,824 thousand). Detail of ageing of the past-due balances of trade receivables in 2017 and 2016 (in thousands of euros): Due date 2017 Total 0-60 days 61-180 days +180 days Total trade receivables 26,502 19,728 5,284 1,490 Due date 2016 Total 0-60 days 61-180 days +180 days Total trade receivables 31,067 27,102 3,965 -