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NOTES TO THE FINANCIAL STATEMENTS
31 MARCH 2018
fInanCIal StatementS
20. Trade receivables (cont’d.)
Trade receivables that are past due but not impaired
The Group has trade receivables amounting to RM87,317,000 (2017: RM54,032,000) that are past due at the reporting date
but not impaired.
No allowance for impairment is made as in the opinion of the directors, the outstanding debts are expected to be collected in
full within the next twelve months.
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
Trade receivables - nominal amount
5,510
5,720
10
10
Less: Allowance for impairment
(5,510)
(5,720)
(10)
(10)
-
-
-
-
Movement in allowance accounts:
Group
Company
2018
2017
2018
2017
RM’000
RM’000
RM’000
RM’000
At 1 April 2017/2016
5,720
7,107
10
10
Write back of impairment loss (Note 9)
(265)
(1,498)
-
-
Charge for the year (Note 9)
55
111
-
-
At 31 March
5,510
5,720
10
10
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.