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financiAL STATEMENTs
Annual Report 2017
139
NOTES TO THE FINANCIAL STATEMENTS
18. TRADE AND OTHER RECEIVABLES (Cont’d.)
(b)
Other receivables
The Group’s and the Company’s other receivables that are impaired at the reporting date and the movement of the
allowance accounts used to record the impairment are as follows:
Group
Company
2017
2016
2017
2016
RM’000
RM’000
RM’000
RM’000
Gross amounts of impaired other receivables
3,714
203
-
-
Less: Allowance for individual impairment losses
(3,714)
(203)
-
-
-
-
-
-
The Group and the Company have no significant concentration of credit risk that may arise from exposures to a single
debtor or to group of debtors.
Movement in allowance accounts:
Group
Company
2017
2016
2017
2016
RM’000
RM’000
RM’000
RM’000
At 1 April 2016/2015
203
240
-
-
Charge for the year (Note 6)
3,491
2
-
-
Write back for impairment loss (Note 6)
-
(50)
-
-
Exchange differences
20
11
-
-
As 31 March
3,714
203
-
-
19. INVENTORIES
Group
2017
2016
RM’000
RM’000
At Cost:
Work-in-progress
14,547
19,847
Oil palm products
8,244
8,232
Printing materials
9,573
18,486
Fertilizer
877
282
Consumables
4,190
4,156
37,431
51,003
During the year, the amount of inventories recognised as an expense in cost of sales of the Group was RM144,754,000 (2016:
RM174,871,000).