Chemical Company of Malaysia Berhad Annual Report 2019

21. Profit for the year (continued)   Group   Company Note 2019 2018 2019 2018 Profit for the year is arrived at after charging/ (crediting) (continued): Material expenses/(income) (continued) Write-down of inventories to net realisable value 12 - 1,337 - - Net realised foreign exchange loss/(gain) 99 686 - (5) Net unrealised foreign exchange loss/(gain) 1,777 353 (139) 201 Expenses/(income) arising from leases Expenses relating to short-term leases a 481 - 18 - Expenses relating to leases of low-value assets a 385 - 141 - Rental expenses in respect of: - Property leases - 2,415 - 1,223 - Properties - 283 - 18 - Equipment - 293 - 111 Rental income from investment properties (282) (402) (282) (1,841) Net loss on impairment/(reversal of impairment) of financial instruments Financial assets at amortised cost - Trade receivables 1,364 (3,429) - - - Other receivables 148 - 148 - - Amount due from subsidiaries - - (1,966) (4,455) Note a The Group leases office equipment with contract terms of 1 to 3 years. These leases are short-term and/or leases of low-value items. The Group has elected not to recognise right-of-use assets and lease liabilities for these leases. | Notes to the Financial Statements (continued) | 180 CHEMICAL COMPANY OF MALAYSIA BERHAD