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114 GUARDIAN MEDIA LIMITED AND ITS SUBSIDIARIES GUARDIAN MEDIA LIMITED AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 DECEMBER 2023(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 days2023 22,002 8,039 8,840 5,1232022 35,173 17,991 12,131 5,051As at 31 December 2023, trade and other receivables at nominal value of $7.3 million (2022: $7.7 million) were impaired and fully provided. Movements in ECL allowance are as follows:2023 2022$ $ECL per IFRS 9 at 1 January 7,650 6,148Provision for expected credit losses (307) 1,502Balance at 31 December 7,343 7,650