Notes to the Consolidated Financial Statements
66
5. Trade and Other Receivables (millions)
2026
2025
$
69 $
Unbilled revenue Trade receivables Other receivables
61 85 33
76 29
174
179
(7)
Credit loss allowance
(8)
$
167 $
171
The following reflects an aging summary of trade and other receivables. All trade and other receivables not classified as current at the end of the reporting period are considered past due. (millions) 2026 2025 Current $ 158 $ 155 30 - 59 days 7 10 60 - 89 days 3 4 90 days and greater 6 10 174 179 Credit loss allowance (7) (8) $ 167 $ 171
The following table provides information about the ECLs for trade and other receivables from individual customers as at March 31, 2026:
Gross Carrying Amount
(millions)
Loss Rate
Loss Allowance
2.6% $
4 1
Current
$
158
30 - 59 days 60 - 89 days
7 3 6
7.4%
-
14.8% 24.9%
2 7
90 days and greater Credit loss allowance
$
The Corporation records lifetime ECLs on customer receivables based on a developed provision matrix. The change in the credit loss (recovery) allowance with respect to trade and other receivables is as follows: (millions) 2026 2025 Opening balance $ 8 $ 12 Provision 2 (1) Recoveries (1) - Write-offs (2) (3) Closing balance $ 7 $ 8
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