SCC Holdings Berhad Annual Report 2019

notes to the financial statement 31 december 2019 (cont’d) 89 SCC Holdings Berhad | Annual Report 2019 31. Financial Instruments (Cont’d) (b) Financial risk management (cont’d) (i) Credit risk (cont’d) Trade receivables (cont’d) Recognition and measurement of impairment loss (cont’d) The following table provides information about the exposure to credit risk and ECLs for trade receivables of the Group as at reporting date: Gross trade receivables Allowance for impairment Net balance Group RM’000 RM’000 RM’000 2019 Current 7,894 (5) 7,889 Past due or not impaired - Less than 30 days 3,473 (2) 3,471 - 31 to 60 days 1,086 (2) 1,084 - 61 to 90 days 493 (3) 490 - more than 90 days 289 (11) 278 13,235 (23) 13,212 Credit impaired More than 90 days - Individually impaired 359 (359) - 13,594 (382) 13,212 2018 Current 6,150 (8) 6,142 Past due or not impaired - Less than 30 days 4,313 (8) 4,305 - 31 to 60 days 1,062 (2) 1,060 - 61 to 90 days 1,985 (19) 1,966 - more than 90 days 1,594 (52) 1,542 15,104 (89) 15,015 Credit impaired More than 90 days - Individually impaired 262 (262) - 15,366 (351) 15,015

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