Sasbadi Annual Report 2020

SASBADI HOLDINGS BERHAD 128 FINANCIAL STATEMENTS (continued) 26. Financial instruments (continued) 26.4 Credit risk (continued) Receivables (continued) Recognition and measurement of impairment loss (continued) The following table provides information about the exposure to credit risk and ECLs for trade receivables which are grouped together as they are expected to have similar risk nature. Gross carrying Loss Net amount allowances balance Group RM’000 RM’000 RM’000 2020 Current (not past due) 10,213 (41) 10,172 1 - 30 days past due 925 (15) 910 31 - 180 days past due 21,032 (912) 20,120 181 - 330 days past due 5,397 (759) 4,638 More than 330 days past due 5,618 (4,493) 1,125 43,185 (6,220) 36,965 Credit impaired Individually impaired 3,471 (3,448) 23 46,656 (9,668) 36,988 2019 Current (not past due) 19,005 (39) 18,966 1 - 30 days past due 5,188 (55) 5,133 31 - 180 days past due 16,861 (553) 16,308 181 - 330 days past due 2,841 (358) 2,483 More than 330 days past due 4,524 (3,523) 1,001 48,419 (4,528) 43,891 Credit impaired Individually impaired 3,735 (3,596) 139 52,154 (8,124) 44,030 The movements in the allowance for impairment in respect of trade receivables during the year are shown below. Lifetime ECL Credit impaired Total RM’000 RM’000 RM’000 At 1 September 2018 4,052 3,590 7,642 Net remeasurement of loss allowance 476 6 482 At 31 August 2019/1 September 2019 4,528 3,596 8,124 Net remeasurement of loss allowance 1,692 (148) 1,544 At 31 August 2020 6,220 3,448 9,668