134 FGV HOLDINGS BERHAD NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022 26 RECEIVABLES (CONTINUED) (a) Reconciliation of loss allowance (continued) (i) Trade receivables using simplified approach (continued) The following table contains an analysis of the credit exposure of trade receivables for which an ECL allowance is recognised, based on collective and individual impairment assessment: Group Current RM’000 Up to 30 days past due RM’000 31 days to 90 days past due RM’000 More than 91 days past due RM’000 Total RM’000 31 December 2022 Gross carrying amount 1,105,654 105,097 52,255 318,289 1,581,295 Individual impairment - credit impaired - (3,791) - (149,516) (153,307) 1,105,654 101,306 52,255 168,773 1,427,988 Expected credit loss rate 0% 0.1% 6.1% 6.8% Collective impairment (313) (143) (3,180) (11,422) (15,058) Carrying amount (net of loss allowance) 1,105,341 101,163 49,075 157,3511,412,930 31 December 2021 Gross carrying amount 845,929 133,446 34,248 226,126 1,239,749 Individual impairment - credit impaired - - - (162,262) (162,262) 845,929 133,446 34,248 63,864 1,077,487 Expected credit loss rate 0% 0.1% 0.9% 23.0% Collective impairment (380) (96) (293) (14,716) (15,485) Carrying amount (net of loss allowance) 845,549 133,350 33,955 49,148 1,062,002
RkJQdWJsaXNoZXIy NDgzMzc=