IHH Annual Report 2024

195 32. FINANCIAL INSTRUMENTS (continued) (iv) Credit risk (continued) Trade receivables (continued) Recognition and measurement of impairment losses (continued) The following table provides information about the exposure to credit risk and ECLs for trade receivables. Gross carrying amount Impairment loss Net balance Group RM’mil RM’mil RM’mil 2024 Not credit impaired Not past due 1,581 (7) 1,574 Past due 1 – 30 days 559 (7) 552 Past due 31 – 180 days 677 (36) 641 Past due 181 days – 1 year 209 (70) 139 Past due more than 1 year 256 (189) 67 3,282 (309) 2,973 Credit impaired Individually impaired 146 (140) 6 3,428 (449) 2,979 2023 Not credit impaired Not past due 1,291 (15) 1,276 Past due 1 – 30 days 457 (8) 449 Past due 31 – 180 days 619 (32) 587 Past due 181 days – 1 year 175 (48) 127 Past due more than 1 year 252 (176) 76 2,794 (279) 2,515 Credit impaired Individually impaired 189 (162) 27 2,983 (441) 2,542

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