Sasbadi Annual Report 2021

100 SASBADI HOLDINGS BERHAD FINANCIAL STATEMENTS (continued) 100 15. TRADE AND OTHER RECEIVABLES (continued) (f) Credit risk and impairment policy for trade receivables (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 Group amount allowances balance RM’000 RM’000 RM’000 2021 Current (not past due) 6,120 (20) 6,100 1 - 30 days past due 4,144 (40) 4,104 31 - 180 days past due 20,692 (280) 20,412 181 - 330 days past due 2,042 (157) 1,885 More than 330 days past due 4,769 (3,603) 1,166 37,767 (4,100) 33,667 Credit impaired Individually impaired 1,407 (1,407) - 39,174 (5,507) 33,667 Gross carrying Loss Net Group amount allowances balance 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 The movements in the allowance for impairment in respect of trade and other receivables during the financial year are shown below. Lifetime Credit ECL impaired Total RM’000 RM’000 RM’000 Trade Balance as at 1 September 2019 4,528 3,596 8,124 Net remeasurement of loss allowance 1,692 (148) 1,544 Balance as at 31 August 2020/1 September 2020 6,220 3,448 9,668 Net remeasurement of loss allowance (1,318) 405 (913) Receivables written off (802) (2,446) (3,248) Balance as at 31 August 2021 4,100 1,407 5,507