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Annual Report 2019-20

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Noosa Shire Council

Notes to the Financial Statements
for the year ended 30 June 2020

Note 30. Financial Instruments and Financial Risk Management                                 (continued)


Write offs throughout the year and end of period expected credit losses for receivables
All amounts that were written off during the reporting period and are no longer subject to enforcement activity.

                                                            2020             2020             2020              2020
                                                                         Historical                          Lifetime
                                                          Closing                        Loss given
                                                                      probability of                  expected credit
                                                          balance                           default
                                                                            default                              loss
Ageing                                                      $'000                %               %                 $'000


Rates and Charges                                          5,006             0.00%        100.00%                      -

Statutory Charges and Other Debtors
Current                                                    1,030             0.05%        100.00%                     1
1-30 days                                                     48             0.01%        100.00%                     0
31-60 days                                                    43             0.88%        100.00%                     0
61-90 days                                                  (796)           -0.48%        100.00%                     4
90+ days                                                       -             0.00%        100.00%                     -
Total                                                     5,331                                                       5

                                                            2019             2019             2019              2019
                                                                         Historical                          Lifetime
                                                          Closing                        Loss given
                                                                      probability of                  expected credit
                                                          balance                           default
                                                                            default                              loss
Ageing                                                      $'000                %               %                 $'000


Rates and Charges                                          4,427             0.00%        100.00%                      -

Statutory Charges and Other Debtors
Current                                                    1,176             0.16%        100.00%                     2
1-30 days                                                    133             0.64%        100.00%                     1
31-60 days                                                    57             1.61%        100.00%                     1
61-90 days                                                   645             0.00%        100.00%                     -
90+ days                                                       -             0.00%        100.00%                     -
Total                                                     6,438                                                       4

Refer to Note 10 for the movement in the allowance for impairment for receivables during the year.




                                                                                                           page 51

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