135 GHL SYSTEMS BERHAD 199401007361 (293040-D) ANNUAL REPORT 2021 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2021 CONT’D 20. TRADE AND OTHER RECEIVABLES (Cont’d) (k) ECL assessment for non-financial institutions customers are as follows: (Cont’d) It requires management to exercise significant judgement in determining the probability of default by trade receivables, appropriate forward-looking information and estimated loss given default in worst-case scenarios incorporating the impact of the COVID-19 pandemic. The following table provides information about the exposure to credit risk and ECLs for trade receivables for non-financial institutions customers. Gross carrying amount Impairment loss allowance Credit impaired RM RM 31 December 2021 Group Current (not past due) 16,391,646 (31,537) No More than 30 days past due 3,557,188 (325,036) No More than 60 days past due 629,022 (629,022) No More than 90 days past due 1,514,754 (1,514,754) No More than 120 days past due 6,434,934 (6,434,934) Yes 28,527,544 (8,935,283) Company Current (not past due) 661,129 (8) No More than 30 days past due 44,500 - No More than 60 days past due 45,189 - No More than 90 days past due 44,500 - No More than 120 days past due 3,667,871 (1,559,369) Yes 4,463,189 (1,559,377)
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