AUDITED FINANCIAL STATEMENTS 2022 135 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022 26 RECEIVABLES (CONTINUED) (a) Reconciliation of loss allowance (continued) (ii) Other receivables and deposits using general 3 stage approach The loss allowance for other receivables and deposits as at 31 December 2022 reconciles to the opening loss allowance for that provision as follows: Group Performing RM’000 Underperforming RM’000 Nonperforming RM’000 Total RM’000 Opening loss allowance as at 1 January 2021 - 1,318 21,331 22,649 Increase/(decrease) in loss allowance (net) - 7,165 (176) 6,989 Loss allowance as at 31 December 2021/1 January 2022 - 8,483 21,155 29,638 Increase in loss allowance (net) - 10,069 1,023 11,092 Write-offs - (8,219) - (8,219) Foreign exchange movements - - 146 146 Closing loss allowance as at 31 December 2022 - 10,333 22,324 32,657 The following table contains an analysis of the credit exposure of other receivables and deposits for which an ECL allowance is recognised, based on individual impairment assessment: Group Performing RM’000 Underperforming RM’000 Nonperforming RM’000 Total RM’000 31 December 2022 Gross carrying amount 129,861 21,470 22,324 173,655 Loss allowance - (10,333) (22,324) (32,657) Carrying amount (net of loss allowance) 129,861 11,137 - 140,998 31 December 2021 Gross carrying amount 179,447 8,615 21,155 209,217 Loss allowance - (8,483) (21,155) (29,638) Carrying amount (net of loss allowance) 179,447 132 - 179,579
RkJQdWJsaXNoZXIy NDgzMzc=