Yinson Annual Report 2021

297 ANNUAL REPORT 2021 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2021 42. Financial risk management objectives and policies (continued) (b) Credit risk (continued) (ii) Debt instruments at amortised costs other than trade receivables and contract assets (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) Group (continued) 2020 Performing Under- performing Not performing Total RM million RM million RM million RM million Other receivables Gross carrying amount 225 - 38 263 Accumulated impairment loss (6) - (38) (44) Net carrying amount 219 - - 219 Tax recoverable Gross carrying amount - - 2 2 Accumulated impairment loss - - (2) (2) Net carrying amount - - - - Cash and bank balances Gross/net carrying amount 1,276 - - 1,276 Finance lease receivables Gross/net carrying amount 1,549 - - 1,549