ANNUAL REPORT 2021 207 FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS ʹˢ˥ ˧˛˘ Ѓˡ˔ˡ˖˜˔˟ ˬ˘˔˥ ˘ˡ˗˘˗ ʦʤ ʷ˘˖˘ˠ˕˘˥ ʥʣʥʤ (CONT’D) 14. FINANCING RECEIVABLES (CONT’D) The Group 2021 2020 RM’000 RM’000 Allowance for impairment losses under MFRS 9 At 1 January 2,165 1,563 Addition during the financial year (Note 36) 239 602 At 31 December 2,404 2,165 The maturity of the financing receivables is as follows:- Not later than 1 year 41,615 34,378 Later than 1 year and not later than 5 years 177,185 125,619 Later than 5 years 109,240 79,627 328,040 239,624 Less: Unearned profit (8,763) (9,993) 319,277 229,631 Analysed as follows:- Current 39,961 32,964 Non-Current 279,316 196,667 319,277 229,631 15. INVENTORIES The Group 2021 2020 RM’000 RM’000 Used motor vehicles 817 476 Finished goods 17,507 2,952 18,324 3,428 Recognised in profit or loss:- Amount written down to net realisable value 313 69 Reversal of inventories previously written down (22) (17) Inventories recognised as cost of sales 32,336 15,506
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