KENANGA ANNUAL REPORT 2017

11. BALANCES DUE FROM CLIENTS AND BROKERS (CONT’D.) Movements of allowance for impairment Group and Bank 2017 RM’000 2016 RM’000 At beginning of the financial year 26,735 27,328 Allowance made during the financial year (Note 35) 6,262 5,408 Allowance for impairment written back (Note 35) (6,163) (5,975) Allowance for impairment losses written off against balances due from clients and brokers (5,467) (26) At end of the financial year 21,367 26,735 Balances due from clients and brokers represent the amounts receivable in respect of outstanding contracts, contra losses and interests. The credit terms in respect of balances due from clients and brokers are based on the agreements entered into between the Bank and its clients and are in accordance with the Bursa Malaysia Securities Berhad Rules. 12. OTHER ASSETS Note Group Bank 2017 RM’000 2016 RM’000 Restated (Note 55) 2017 RM’000 2016 RM’000 Restated (Note 55) Assets segregated for customers (a) 32,431 138,146 – – Interest/income receivable 11,989 9,430 11,547 8,933 Amounts due from subsidiary companies – – 116 872 Amounts due from related parties (b) 33 104 33 104 Prepayments and deposits 18,699 21,567 17,435 20,372 Other debtors (c) 40,019 65,797 20,817 48,233 Treasury trade receivables 19,986 – 19,986 – 123,157 235,044 69,934 78,514 Allowance for impairment (4,740) (3,605) (3,352) (3,605) 118,417 231,439 66,582 74,909 Kenanga Investment Bank Berhad 31 December 2017 128 notes to the financial statements