ENRA Group Berhad Annual Report 2019

106 ENRA GROUP BERHAD ∞ Annual Report 2019 page Notes to the Financial Statement 31 March 2019 13. TRADE AND OTHER RECEIVABLES (cont’d) (h) The reconciliation of movements in allowance for impairment accounts is as follows: Trade receivables Group Lifetime ECL allowance RM’000 Specific allowance RM’000 Total allowance RM’000 At 1 April 2018 under FRS 139 - 34 34 Effects of MFRS 9 1 593 594 Opening impairment loss of trade receivables in accordance with MFRS 9 1 627 628 Charge for the year 1 16,607 16,608 Written off - (34) (34) At 31 March 2019 2 17,200 17,202 At 1 April 2017 under FRS 139 - 34 34 Effects of MFRS 9 - 6 6 Opening impairment loss of trade receivables in accordance with MFRS 9 - 40 40 Charge for the year 1 587 588 At 31 March 2018 1 627 628 Trade receivables Company Lifetime ECL allowance RM’000 Specific allowance RM’000 Total allowance RM’000 At 1 April 2018 under FRS 139 - 34 34 Effects of MFRS 9 - - - Opening impairment loss of trade receivables in accordance with MFRS 9 - 34 34 Charge for the year - - - Written off - (34) (34) At 31 March 2019 - - - At 1 April 2017 under FRS 139 - 34 34 Effects of MFRS 9 - - - Opening impairment loss of trade receivables in accordance with MFRS 9 - 34 34 Charge for the year - - - At 31 March 2018 - 34 34 Specific allowance refers to individually determined debtors who are in significant financial difficulties and have defaulted on payments to be impaired as at the end of financial year.