Receivables ageing
Not past due
Past due
1-60 days
Past due
61-90 days
Past due
more than
90 days
Total
CHF 000s
CHF 000s
CHF 000s
CHF 000s
CHF 000s
2022
Gross carrying amount
205,038
19,252
30,948
92,718
347,956
Provision for ECL
-
-
-
( 21,238)
( 21,238)
Receivables
205,038
19,252
30,948
71,480
326,718
2021
Gross carrying amount
196,267
3,435
4,140
38,140
241,982
Provision for ECL
-
-
-
( 17,196)
( 17,196)
Receivables
196,267
3,435
4,140
20,944
224,786
Where the recovery will only be confirmed by the occurrence or non-occurrence of one or more uncertain future events
not wholly within the control of the IFRC, receivables are not recognised as receivables in the Consolidated Statement of
Financial Position but are disclosed as contingent assets (see note 2.6). If the effect is material, the fair value of contingent
assets is determined by discounting the expected future cash flows that reflect a current market assessment of the time
value of money.
Financials
303
INTERNATIONAL FEDERATION OF RED CROSS AND RED CRESCENT SOCIETIES, GENEVA
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Page 18
Public
2.2 Receivables (continued)
Receivables, contract assets and contract liabilities from contracts with customers are as follows:
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