EXCEL FORCE MSC BERHAD Annual Report 2017

84 8. Amount Due from/(to) a Subsidiary Company Company 2017 2016 RM RM Non-current Non-trade (a) 1,012,420 1,312,680 Current Trade (b) (46,699) (53,042) Non-trade (a) 369,956 781,267 323,257 728,225 (a) Amount due from a subsidiary company This represents loans which is unsecured, bear interest ranging from 6.30% to 6.60% (2016: 1.75% to 6.60%) per annum, have fixed repayment terms ranging from 5 to 9 years and are payable in cash and cash equivalents. (b) Amount due to a subsidiary company This represents trade balances which is unsecured, non-interest bearing and repayable on demand. 9. Inventories Group and Company 2017 2016 RM RM At cost Replacement parts 25,860 26,349 Recognised in profit or loss Inventories recognised as cost of sales 336,906 444,811 10. Trade Receivables Group Company 2017 2016 2017 2016 RM RM RM RM Trade receivables 3,162,328 3,299,098 2,732,671 3,058,626 Less: Accumulated impairment losses (12,208) (16,117) - - 3,150,120 3,282,981 2,732,671 3,058,626 Trade receivables are non-interest bearing and the normal trade credit terms granted by the Group and the Company range from 60 to 90 days (2016: 60 to 90 days) from the date of invoice. They are recognised at their original invoice amounts which represent their fair values on initial recognition. Notes To The Financial Statements 31 December 2017 (cont’d)