153 / 188
149
NOTES TO THE FINANCIAL STATEMENTS
F i m a C o r p o r at i o n B e r h a d ( 2 1 1 8 5 - P ) •
A n n u a l R e p o r t 2 0 1 8
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
2018
2017
2018
2017
RM’000
RM’000
RM’000
RM’000
Gross amounts of impaired other receivables
848
3,714
-
-
Less: Allowance for individual impairment
losses
(848)
(3,714)
-
-
-
-
-
-
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
2018
2017
2018
2017
RM’000
RM’000
RM’000
RM’000
At 1 April 2017/2016
3,714
203
-
-
Charge for the year (Note 6)
-
3,491
-
-
Write back for impairment loss (Note 6)
(2,534)
-
-
-
Exchange differences
(332)
20
-
-
As 31 March
848
3,714
-
-
19. INVENTORIES
Group
2018
2017
RM’000
RM’000
At Cost:
Work-in-progress
16,539
14,547
Oil palm products
8,432
8,244
Printing materials
8,910
9,573
Fertilizer
815
877
Consumables
4,161
4,190
38,857
37,431
During the year, the amount of inventories recognised as an expense in cost of sales of the Group was RM102,923,000 (2017:
RM144,754,000).