23 RECEIVABLES (CONTINUED) (b) Reconciliation of loss allowance (continued) (i) Trade receivables using simplified approach (continued) 31 December 2021 The following table contains an analysis of the credit risk exposure of trade receivables for which an ECL allowance is recognised, based on collective impairment assessment: Less than More than More than More than 30 days 30 days 60 days 90 days Current past due past due past due past due Total RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 31 December 2021 Gross carrying amount - trade receivables 209,976 6,114 2,910 886 45,213 265,099 Individual assessment - credit impaired - - - - (3,660) (3,660) Individual assessment - non-credit impaired - - - - (37,648) (37,648) 209,976 6,114 2,910 886 3,905 223,791 Expected loss rate 0.12% 1.00% 5.54% 12.35% 81.87% Collective loss allowance (263) (61) (161) (109) (3,197) (3,791) Carrying amount (net of loss allowance) 209,713 6,053 2,749 777 708 220,000 Decrease in loss allowance since prior year is due receipts from customers during the financial year. The following table contains an analysis of the credit risk exposure of trade receivables for which an ECL allowance is recognised, based on individual impairment assessment: Non-credit Credit- impaired impaired Total RM’000 RM’000 RM’000 31 December 2021 Gross carrying amount 37,648 3,660 41,308 Loss allowance (152) (3,660) (3,812) Carrying amount (net of loss allowance) 37,496 - 37,496 NOTESTOTHE FINANCIAL STATEMENTS FORTHE FINANCIALYEAR ENDED 31 DECEMBER 2021 SUSTAINABILITY JOURNEY HOWWE ARE GOVERNED FINANCIAL STATEMENTS ADDITIONAL INFORMATION 345
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