130 FINANCIAL STATEMENTS & OTHERS ENRA GROUP BERHAD ANNUAL REPORT 2023 Notes To The Financial Statements 31 March 2023 (Cont’d) 11. TRADE AND OTHER RECEIVABLES (CONT’D) (e) (Cont’d) For trade receivables, which are reported net, such impairments are recorded in a separate impairment account with the loss being recognised within administrative expenses in the consolidated statement of profit or loss and other comprehensive income. On confirmation that the trade receivable would not be collectable, the gross carrying value of the asset would be written off against the associated impairment. It requires management to exercise significant judgement in determining the probability of default by trade receivables and appropriate forward-looking information. Expected credit loss allowance for trade receivables are as follows: Gross Group carrying Total Net amount allowance balance 2023 RM’000 RM’000 RM’000 Current (not past due) 3,405 * 3,405 Past due - 1 to 30 days 31 * 31 - 31 to 60 days - - - - 61 to 90 days 1,013 * 1,013 - More than 90 days - * - 4,449 * 4,449 2022 Current (not past due) 5,222 * 5,222 Past due - 1 to 30 days 3,878 * 3,878 - 31 to 60 days - - - - 61 to 90 days 159 * 159 - More than 90 days 1,358 * 1,358 10,617 * 10,617 * The amount is immaterial to disclose. (f) 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. (g) During the financial year, the Group did not renegotiate the terms of any trade receivables.
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