BIMB Integrated Annual Report 2019

8 FINANCING, ADVANCES AND OTHERS (continued) (k) Effect of modifications on the measurement of allowance for impaired financing, advances and others The following table discloses information on financing and advances that were modified but not derecognised during the year, for which the allowance for impaired financing, advances and others were measured at a lifetime ECL at the beginning of the year, and at the end of the year had changed to a 12-months ECL: Group 2019 2018 RM’000 RM’000 Amortised cost before the modification 10,405 15,756 Gross carrying amount at end of reporting period 10,268 15,921 9 OTHER FINANCIAL ASSETS AT AMORTISED COST Group Company Restated Restated Note 31.12.2019 31.12.2018 31.12.2019 31.12.2018 1.1.2018 RM’000 RM’000 RM’000 RM’000 RM’000 Takaful receivables 210,270 145,202 – – – – Due contributions 162,632 105,712 – – – – Due from retakaful/co-takaful 47,638 39,490 – – – Clients’ and dealers’ debit balances 23,147 32,037 – – – Deposits and prepayments 45,998 44,143 473 454 462 Amount due from subsidiaries – – 396 337 320 Investment profit receivable 95,591 70,882 – – – Other financing 80,925 80,073 – – – Sukuk 5,684 6,887 – – – Dividend receivables – – 98,310 73,733 73,733 Other receivables 137,338 122,458 4,289 424 1,169 598,953 501,682 103,468 74,948 75,684 Less: Allowance for impairment Stage 3 – Takaful receivables 48.3(iv) (6,591) (6,107) – – – – Sukuk (5,684) (6,887) – – – – Other receivables (5,475) (475) – – – 581,203 488,213 103,468 74,948 75,684 Amount due from subsidiaries are non-trade in nature, not subject to financing charges and has no fixed term of repayments. NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2019 (CONTINUED) 220 Integrated Annual Report 2019 Group Overview Sustaining The Group Management Discussion & Analysis Group Governance