2019 UEM Edgenta Annual Report

214 Notes to the Financial Statements For the year ended 31 December 2019 21. TRADE AND OTHER RECEIVABLES (CONT’D.) Movements in allowance for ECL: Group Company 2019 RM’000 2018 RM’000 2019 RM’000 2018 RM’000 At 1 January 76,789 72,595 18,304 18,304 Charge for the year (Note 7) 6,214 9,935 7,105 - Reversal of allowance (Note 5) (28,019) (2,714) - - Written off - (3,468) - - Exchange differences 105 441 - - At 31 December 55,089 76,789 25,409 18,304 (a) Trade receivables Trade receivables are non-interest bearing and are generally on 30 to 90 days (2018: 30 to 90 days) terms. They are recognised at their original invoice amounts which represent their fair values on initial recognition. Ageing analysis of trade receivables The ageing analysis of the Group’s trade receivables is as follows: Group 2019 RM’000 2018 RM’000 Neither past due nor impaired 139,972 215,456 1 to 30 days past due from the credit terms but not impaired 142,564 110,707 31 to 60 days past due from the credit terms but not impaired 33,018 30,440 61 to 90 days past due from the credit terms but not impaired 24,854 12,660 91 to 120 days past due from the credit terms but not impaired 24,700 174,373 More than 121 days past due from the credit terms but not impaired 101,741 110,260 326,877 438,440 Impaired 52,109 73,749 518,958 727,645