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NOTES TO THE FINANCIAL STATEMENTS
F I N A N C I A L S TAT E M E N T S
18. TRADE AND OTHER RECEIVABLES (CONT’D.)
(a)
Trade receivables (Cont’d.)
Receivables that are impaired
The Group’s and the Company’s trade 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
2018
2017
2018
2017
RM’000
RM’000
RM’000
RM’000
Gross amounts of impaired trade receivables
1,313
1,554
-
-
Less: Allowance for individual impairment
losses
(1,313)
(1,554)
-
-
-
-
-
-
Movement in allowance accounts:
Group
Company
2018
2017
2018
2017
RM’000
RM’000
RM’000
RM’000
At 1 April 2017/2016
1,554
1,851
-
-
Charge for the year (Note 6)
9
16
-
-
Write back of impairment loss (Note 6)
(36)
(481)
-
-
Exchange differences
(214)
168
-
-
As 31 March
1,313
1,554
-
-
Trade receivables that are individually determined to be impaired at the reporting date relate to debtors that are in
significant financial difficulties and have defaulted on payments. These receivables are not secured by any collateral or
credit enhancements.