Yinson Annual Report 2021

298 YINSON HOLDINGS BERHAD SECTION 07 : ACCOUNTABILITY 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) Company 2021 Performing Under- performing Not performing Total RM million RM million RM million RM million Other receivables (excluding amounts due from subsidiaries) Gross/net carrying amount 1 - - 1 Amounts due from subsidiaries Gross carrying amount 467 28 79 574 Accumulated impairment loss - - (79) (79) Net carrying amount 467 28 - 495 Cash and bank balances Gross/net carrying amount 9 - - 9 2020 Other receivables (excluding amounts due from subsidiaries) Gross/net carrying amount 3 - - 3 Amounts due from subsidiaries Gross carrying amount 1,576 47 81 1,704 Accumulated impairment loss - (14) (81) (95) Net carrying amount 1,576 33 - 1,609 Cash and bank balances Gross/net carrying amount 69 - - 69 The reconciliation of allowance for impairment of other receivables is disclosed in Note 24(b).