FINANCIAL STATEMENTS (continued) 102 15. TRADE AND OTHER RECEIVABLES (continued) (e) Credit risk and impairment policy for trade receivables (continued) The following table provides information about the exposure to credit risk and ECLs for trade receivables which are grouped together as they are expected to have similar risk nature. Gross carrying Loss Net Group amount allowances balance RM’000 RM’000 RM’000 2022 Current (not past due) 17,099 (95) 17,004 1 - 30 days past due 4,324 (81) 4,243 31 - 180 days past due 11,517 (362) 11,155 181 - 330 days past due 905 (54) 851 More than 330 days past due 3,144 (2,567) 577 36,989 (3,159) 33,830 Credit impaired Individually impaired 656 (656) - 37,645 (3,815) 33,830 Gross carrying Loss Net Group amount allowances balance RM’000 RM’000 RM’000 2021 Current (not past due) 6,120 (20) 6,100 1 - 30 days past due 4,144 (40) 4,104 31 - 180 days past due 20,692 (280) 20,412 181 - 330 days past due 2,042 (157) 1,885 More than 330 days past due 4,769 (3,603) 1,166 37,767 (4,100) 33,667 Credit impaired Individually impaired 1,407 (1,407) - 39,174 (5,507) 33,667 The movements in the allowance for impairment in respect of trade and other receivables during the financial year are shown below. Lifetime Credit ECL impaired Total RM’000 RM’000 RM’000 Trade Balance as at 1 September 2020 6,220 3,448 9,668 Net remeasurement of loss allowance (1,318) 405 (913) Receivables written off (802) (2,446) (3,248) Balance as at 31 August 2021/ 1 September 2021 4,100 1,407 5,507 Net remeasurement of loss allowance (941) (103) (1,044) Receivables written off - (648) (648) Balance as at 31 August 2022 3,159 656 3,815 102 SASBADI HOLDINGS BERHAD
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