Registration No. 200301030845 (633265-K) - 99 - 12. Trade Receivables 2026 2025 RM RM Trade receivables 174,882,521 186,004,086 Less: Accumulated impairment losses (43,701,519) (41,840,438) 131,181,002 144,163,648 Group The Group’s normal trade credit terms range from 30 to 90 days (2025: 30 to 90 days). Other credit terms are assessed and approved on a case-by-case basis. Movements in allowance for impairment loss are as follows: 2026 2025 RM RM At 1 July 41,840,438 42,904,966 Impairment loss recognised 4,651,008 - Impairment loss reversed (944,014) (890,523) Amount written off (1,856,885) - Effect of exchange translation difference 10,972 (174,005) At 30 June 43,701,519 41,840,438 Group The loss allowance account in respect of trade receivables is used to record loss allowance. Unless the Group is satisfied that recovery of the amount is possible, the amount considered irrecoverable is written off against the receivable directly. Included in trade receivables is RM75,982,931 (2025: RM64,410,211) due from the Ministry of Transport Malaysia under MRO contracts. NOTES TO THE FINANCIAL STATEMENTS DESTINI BERHAD 212 ANNUAL REPORT 2026
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