NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2023 (cont’d) 12. FINANCING RECEIVABLES (CONT’D) Movements in the allowance for ECLs are as follows: Group 2023 2022 RM’000 RM’000 At beginning of the financial year 1,981 2,404 Charge for the financial year 59 - Reversal during the financial year (343) (423) At end of the financial year 1,697 1,981 The following table provide information about the exposure to credit risk and allowance for ECLs for financing receivables: Gross amount ECLs Net amount RM’000 RM’000 RM’000 Group 2023 Not past due 251,321 - 251,321 Past due: Less than 30 days 213 - 213 31 to 60 days 37 - 37 61 to 90 days 22 - 22 Past due more than 90 days 1,697 (1,697) - 253,290 (1,697) 251,593 2022 Not past due 288,671 - 288,671 Past due: Less than 30 days 150 - 150 31 to 60 days 48 - 48 61 to 90 days 30 - 30 Past due more than 90 days 2,008 (1,981) 27 290,907 (1,981) 288,926 ANNUAL REPORT 2023 217 FINANCIAL STATEMENTS
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