ENRA Group Berhad Annual Report 2021

FINANCIAL STATEMENTS & OTHERS Annual Report 2021 | ENRA Group Berhad 139 NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2021 13. TRADE AND OTHER RECEIVABLES (cont’d) (f) (Cont’d) It requires management to exercise significant judgement in determining the probability of default by trade receivables and appropriate forward-looking information, including the effects of COVID-19 pandemic. Expected credit loss provision for trade receivables are as follows: Gross carrying Total Net Group amount allowance balance RM’000 RM’000 RM’000 2021 Current (not past due) 8,284 – 8,284 Past due - 1 to 30 days 1,765 – 1,765 - 31 to 60 days 80 * 80 - 61 to 90 days 67 (3) 64 - More than 90 days – – – 10,196 (3) 10,193 Credit impaired Individually impaired – – – 10,196 (3) 10,193 2020 Current (not past due) 35,941 (4) 35,937 Past due - 1 to 30 days 3,429 * 3,429 - 31 to 60 days 210 * 210 - 61 to 90 days 964 * 964 - More than 90 days 24 * 24 40,568 (4) 40,564 Credit impaired Individually impaired 16,854 (16,854) – 57,422 (16,858) 40,564 * The amount is immaterial to disclose.