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: 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 Group 31 December 2024 Gross carrying amount 974,676 107,973 31,723 170,913 1,285,215 Individual impairment – credit impaired – – – (161,959) (161,959) 974,676 107,973 31,723 8,954 1,123,256 Expected credit loss rate 0% 0.2% 3.3% 18.9% Collective impairment (312) (202) (1,061) (1,691) (3,266) Carrying amount (net of loss allowance) 974,364 107,701 30,662 7,263 1,119,990 31 December 2023 Gross carrying amount 1,058,981 67,961 23,306 188,683 1,338,931 Individual impairment – credit impaired – – – (152,563) (152,563) 1,058,981 67,961 23,306 36,120 1,186,368 Expected credit loss rate 0% 0.2% 0.5% 36.9% Collective impairment (78) (107) (115) (13,341) (13,641) Carrying amount (net of loss allowance) 1,058,903 67,854 23,191 22,779 1,172,727 Notes to the Financial Statements For the financial year ended 31 December 2024 137
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