Page 111 - Laporan Tahunan Universiti Malaya 2023

3. INVENTORI INVENTORIES
KUMPULAN GROUP
2023 2022
RM RM

Pada nilai bersih yang boleh direalisasikan: At Net Realisable Value :
Alatan perubatan boleh lupus Disposable medical equipments 3,532,467 882,336
Farmasi Pharmacy 4,489,971 3,628,605
Pada kos : At cost :
Stok Hidup Livestock 2,237 -
Penyelenggaraan/Alat ganti Maintenance / Spare part 841,813 827,172

Produk Jualan Merchandise 13,868 13,868
Jumlah Inventori Total Inventories 8,880,356 5,351,981

4. AKAUN BELUM TERIMA RECEIVABLES
KUMPULAN GROUP UM PENYATA KEWANGAN UNIVERSITI MALAYA
2023 2022 2023 2022
RM RM RM RM

Pendapatan Terakru Accrued Income 7,681,120 3,650,459 7,681,120 3,650,459

Pendahuluan Advances 47,627 266,475 47,627 266,475

7,728,747 3,916,934 7,728,747 3,916,934

Hutang Pelajar Student Debts 57,805,683 62,261,970 54,830,174 53,473,607
Tolak: Peruntukan Rosotnilai Less : Provision for Impairment (10,068,269) (9,511,729) (10,068,269) (9,511,729)
47,737,414 52,750,241 44,761,905 43,961,878

Pinjaman Kakitangan Staff Loans 5,169,179 5,012,159 5,169,179 5,012,159
Tolak: Peruntukan Rosotnilai Less : Provision for Impairment (15,106) (18,542) (15,106) (18,542)
Tolak: Pelarasan Nilai Saksama Less : Fair Value Adjustment (498,597) (444,413) (498,597) (444,413)
4,655,476 4,549,204 4,655,476 4,549,204

Pinjaman Pelajar Student Loans 147,545 189,382 147,545 189,382
Tolak: Peruntukan Rosotnilai Less : Provision for Impairment (147,545) (178,095) (147,545) (178,095)
- 11,287 - 11,287

Pelbagai Hutang Lain Other Receivables* 38,828,680 36,548,899 10,763,271 9,294,285
Tolak: Peruntukan Rosotnilai Less : Provision for Impairment (829,406) (3,984,571) (829,406) (951,285)
37,999,274 32,564,328 9,933,865 8,343,000
Jumlah Akaun Belum Terima Total Receivables 98,120,911 93,791,994 67,079,993 60,782,303
Dianalisa seperti berikut : Analysed as follows:
KUMPULAN GROUP UM
2023 2022 2023 2022
RM RM RM RM
Jangka Pendek Short Term 92,806,427 89,339,516 61,765,509 56,329,825
Jangka Panjang Non Current 5,314,484 4,452,478 5,314,484 4,452,478
98,120,911 93,791,994 67,079,993 60,782,303

●Termasuk dalam Pelbagai Penghutang adalah penghutang perniagaan berjumlah RM21,605,157 (2022: RM25,666,794) yuran perundingan RM1,291,875 (2022:
RM1,547,627) & hutang oleh syarikat insurans (kad perubatan) berjumlah RM9,873,375 (2022 :RM5,954,123)
●Included in Other Receivables are trade debtors amounting to RM21,605,157 (2022: RM25,666,794), consultation fees RM1,291,875 (2022: RM1,547,627) and amount due from insurance
(medical card) of RM9,873,375 (2022 :RM5,954,123)
KUMPULAN GROUP UM
2023 2022 2023 2022
RM RM RM RM
Urus Niaga Pertukaran Exchange Transaction 70,627,374 64,641,444 39,586,456 31,631,753

Urus Niaga Bukan Pertukaran Non-Exchange Transaction 27,493,537 29,150,550 27,493,537 29,150,550
98,120,911 93,791,994 67,079,993 60,782,303

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Penyata Kewangan 109