EXCEL FORCE MSC BERHAD Annual Report 2023

90 EXCEL FORCE MSC BERHAD Notes to the Financial Statements (Cont’d) 13. Trade Receivables (Cont’d) The following table provide information about the exposure to credit risk and ECLs for trade receivables: Gross amount Loss allowance Net amount RM RM RM Group 30.6.2023 Not past due 1,418,251 (20,752) 1,397,499 Past due: Less than 30 days 484,242 (6,357) 477,885 31 to 60 days 313,993 (4,454) 309,539 More than 60 days 613,110 (31,603) 581,507 1,411,345 (42,414) 1,368,931 Credit impaired: Individually impaired 11,554 (11,554) - 2,841,150 (74,720) 2,766,430 31.12.2021 Not past due 1,625,563 (23,658) 1,601,905 Past due: Less than 30 days 1,067,522 (15,533) 1,051,989 31 to 60 days 225,158 (4,354) 220,804 More than 60 days 325,622 (8,932) 316,690 1,618,302 (28,819) 1,589,483 Credit impaired: Individually impaired 21,498 (21,498) - 3,265,363 (73,975) 3,191,388 1.1.2021 Not past due 2,591,481 (47,769) 2,543,712 Past due: Less than 30 days 1,840,136 (34,145) 1,805,991 31 to 60 days 604,493 (11,053) 593,440 More than 60 days 973,695 (68,926) 904,769 3,418,324 (114,124) 3,304,200 Credit impaired: Individually impaired 21,498 (21,498) - 6,031,303 (183,391) 5,847,912

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