Annual Report - Bina Puri

Notes to The Financial Statements (Cont’d)
17. AMOUNT OWING BY/(TO) ASSOCIATES (CONT’D)
(a) Trade amounts owing (Cont’d)
Trade-related amount owing by associates that are impaired
The Group’s and the Company’s trade-related amount owing by associates that are impaired at the end of the
reporting period are as follows:-
Individually impaired
Group and Company
2012 2011
RM'000 RM'000
Nominal value 9,283 9,283
Less: Allowance for impairment (698) (698)
8,585 8,585
The movement in the Group’s and the Company’s allowance accounts are as follows:-
Group and Company
2012 2011
RM'000 RM'000
At 1st January 698 –
Discounting effect of FRS 139 – 698
At 31st December 698 698
Trade-related amount owing by associates that are individually impaired at the end of the reporting period relate
to associates that are in significant financial difficulties and have defaulted on payments. These receivables are
not secured by any collateral or credit enhancements.
(b) Non-trade amounts owing
The non-trade amounts owing represent unsecured interest-free advances and payments made on behalf. The
amounts owing are receivable/(repayable) on demand and are to be settled in cash.
Non-trade related amount owing by associates that are impaired
The Group’s and the Company’s non-trade related amount owing by associates that are impaired at the end of
the reporting period are as follows:-
Individually impaired
Group and Company
2012 2011
RM'000 RM'000
Nominal value 8,630 6,076
Less: Allowance for impairment (457) (457)
8,173 5,619
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BINA PURI HOLDINGS BHD
Annual Report 2012