ENRA Group Berhad | Annual Report 2022 129 NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2022 11. TRADE AND OTHER RECEIVABLES (CONT’D) (f) (Cont’d) Expected credit loss allowance for trade receivables are as follows: (continued) 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 * The amount is immaterial to disclose. (g) As at the end of each reporting period, no collateral has been obtained by the Group. Thus, the maximum credit risk exposure is equivalent to the gross carrying amount of trade receivables of the Group. (h) During the financial year, the Group did not renegotiate the terms of any trade receivables. (i) The reconciliation of movements in allowance for impairment accounts is as follows: Trade receivables Lifetime ECL Specific Total allowance allowance allowance Group RM’000 RM’000 RM’000 At 1 April 2020 4 16,854 16,858 Charge for the year 3 – 3 Written off during the year – (13,017) (13,017) Reversal (4) (3,837) (3,841) At 31 March 2021/1 April 2021 3 – 3 Reversal (3) – (3) At 31 March 2022 – – – Specific allowance refers to individually determined debtors who are in significant financial difficulties and have defaulted on payments to be impaired as at the end of financial year.
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