| A | B | C | D | E | F | G | H | |
|---|---|---|---|---|---|---|---|---|
1 | ||||||||
2 | 2020 | 2019 | ||||||
3 | MUR'000 | MUR'000 | ||||||
4 | ||||||||
5 | Loss allowance as at 01 July | 50,000 | - | |||||
6 | Impairment during the year | 91,473 | 103,000 | |||||
7 | Financial assets that have been repaid | (58,416) | - | |||||
8 | Write off | (44,000) | (53,000) | |||||
9 | Other movement | 8,661 | - | |||||
10 | Loss allowance as at 30 June | 47,718 | 50,000 | |||||
11 | ||||||||
12 | The ageing of trade receivables are as follows: | |||||||
13 | ||||||||
14 | THE GROUP | < 30 days | 31 - 60 days | 61 - 90 days | > 90 days | Total | ||
15 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
16 | 2020 | 789 | - | 80 | 5 | 874 | ||
17 | 2019 | - | 33 | 77 | 36 | 146 | ||
18 | 2018 | 16,619 | 38 | 1,155 | 764 | 18,576 | ||
19 | ||||||||
20 | During the year under review, ECL on the trade receivables amounted to MUR 96,000 (2019: MUR 36,000 and 2018: Nil). The credit term is 30 days and the average credit period is 90 days. | |||||||
21 | 2020 | 2019 | 2018 | |||||
22 | Movement in allowance for expected credit loss | MUR'000 | MUR'000 | MUR'000 | ||||
23 | ||||||||
24 | Loss allowance as at 01 July | 36 | - | - | ||||
25 | - Effect of adopting IFRS 9 | - | 101 | - | ||||
26 | Loss allowance as at 01 July (as restated) | 36 | 101 | - | ||||
27 | Movement in ECL during the year (Note 8) | 60 | (65) | - | ||||
28 | Loss allowance as at 30 June | 96 | 36 | - |