Yinson Annual Report 2020

308 Notes to the financial statements (cont’d) For the financial year ended 31 January 2020 Yinson Holdings Berhad SECTION 7 ACCOUNTABILITY 42. Financial risk management objectives and policies (continued) (b) Credit risk (continued) (ii) Debt instruments at amortised costs other than trade receivables (continued) The following table contains an analysis of the credit risk exposure for which an ECL allowance is recognised. The gross carrying amount disclosed below also represents the Group’s and the Company’s maximum exposure to credit risk on these assets: (continued) Company 2020 Performing Under- performing Not performing Total RM’000 RM’000 RM’000 RM’000 Other receivables (excluding amounts due from subsidiaries) Gross/net carrying amount 3,005 - - 3,005 Amounts due from subsidiaries Gross carrying amount 1,576,279 46,634 80,687 1,703,600 Accumulated impairment loss - (14,003) (80,687) (94,690) Net carrying amount 1,576,279 32,631 - 1,608,910 Cash and bank balances Gross/net carrying amount 69,153 - - 69,153 2019 Other receivables (excluding amounts due from subsidiaries) Gross/net carrying amount 1,736 - - 1,736 Amounts due from subsidiaries Gross carrying amount 1,062,531 35,814 83,245 1,181,590 Accumulated impairment loss - (18,616) (83,245) (101,861) Net carrying amount 1,062,531 17,198 - 1,079,729 Cash and bank balances Gross/net carrying amount 9,480 - - 9,480 The reconciliation of allowance for impairment of other receivables is disclosed in Note 24(b).