Notes to the Consolidated Financial Statements
5. Trade and Other Receivables (millions)
2025
2024
$
61 $
Unbilled revenue Trade receivables Other receivables
58
85 33
107
32
179
197
(8)
Credit loss allowance
(12)
$
171 $
185
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) 2025 2024 Current $ 155 $ 172 30 - 59 days 10 9 60 - 89 days 4 5 90 days and greater 10 11 179 197 Credit loss allowance (8) (12) $ 171 $ 185
The following table provides information about the ECLs for trade and other receivables from individual customers as at March 31, 2025:
Gross Carrying Amount
(millions)
Loss Rate
Loss Allowance
2.6% $
4 1 1 2 8
Current
$
155
30 - 59 days 60 - 89 days
10
10.0% 25.0% 20.0%
4
90 days and greater Credit loss allowance
10
$
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) 2025 2024 Opening balance $ 12 $ 14 Provision (1) - Write-offs (3) (2) Closing balance $ 8 $ 12
70
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