MIGHT Financial Report 2020

30

MIGHT Directors’ Report And Audited Financial Statements 2020

9. TRADE AND OTHER RECEIVABLES (continued)

GROUP

COMPANY

2019 RM

2019 RM

2020 RM

2020 RM

Total trade receivables

181,528

441,974

181,528

441,974

Other receivables Other receivables Deposits

3,575,781 415,175 - 228,674

2,079,128 415,579 - 228,674

1,173,293 269,289 - 15,440

1,343,609 262,689

Amounts owing by subsidiaries Amount owing by an associate

19,256 15,440

Total other receivables

4,219,630

2,723,381

1,458,022

1,640,994

Less: Impairment losses - other receivables

( 3,204,797) (228,674)

(1,722,625) (15,440)

(1,125,216) (15,440)

(1,125,216) (15,440)

- amount owing by an associate

(3,433,471)

(1,738,065)

(1,140,656)

(1,140,656)

786,159

985,316

317,366

500,338

Total receivables

967,687

1,427,290

498,894

942,312

758,530 -

Prepayments GST receivables

698,355 531,368

638,537 -

531,368 526,924

Trade and other receivables

1,726,217

2,657,013

1,137,431

2,000,604

(a)

Total receivables are classified as financial assets measured at amortised cost.

(b)

Trade receivables are non-interest bearing and the normal credit terms granted by the Group and the Company ranged from 30 to 60 days (2019: 30 to 60 days) from date of invoice. They are recognised at their original invoice amount, which represent their fair values on initial recognition.

(c)

In the previous financial year, amounts owing by subsidiaries represented advances and payments made on behalf, which were unsecured, interest-free and payable within next twelve (12) months in cash and cash equivalents.

(d)

Amount owing by an associate represents advances and payments made on behalf, which is unsecured, interest-free and payable within next twelve (12) months in cash and cash equivalents.

(e)

The Group and the Company have no significant concentration of credit risk other than one (1) trade receivable (2019: three (3) trade receivables) amounting to RM89,665 (2019: RM177,322), which constituted 49% (2019: 40%) of the total trade receivables of the Group and of the Company.

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