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GUARDIAN MEDIA LIMITED AND ITS SUBSIDIARIES ANNUAL REPORT 2022 101GUARDIAN MEDIA LIMITED AND ITS SUBSIDIARIESNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 DECEMBER 2022(Expressed in Thousands of Trinidad and Tobago Dollars, except where otherwise stated)(Continued)11. Trade and other receivables (continued)As at 31 December the aging analysis of trade debtors is as follows:Past due but not impairedTotal Current 30%u201390 days > 90 days2022 35,173 17,991 12,131 5,0512021 26,815 10,256 10,443 6,116As at 31 December 2022, trade and other receivables at nominal value of $7.7 million (2021: $6.1 million) were impaired and fully provided. Movements in ECL allowance are as follows:2022 2021$ $ECL per IFRS 9 at 1 January 6,148 7,853Provision for expected credit losses 1,502 (1,705)Balance at 31 December 7,650 6,148