Page 123 - Laporan Tahunan Universiti Malaya 2023

27. DASAR PENGURUSAN RISIKO KEWANGAN FINANCIAL RISK MANAGEMENT POLICIES
(a) Risiko Kredit Credit Risk
● Risiko kredit adalah risiko kerugian yang mungkin timbul oleh kemungkiran pihak lain di dalam menjalankan kewajipan kontraknya menyebabkan kerugian
kewangan kepada Kumpulan dan Universiti. Amaun bawaan Aset Kewangan bersamaan dengan pendedahan maksimum kepada risiko kredit pada tarikh
Penyata Kedudukan Kewangan. Risiko kredit diuruskan mengikut objektif modal dan dasar pengurusan risiko.
~ Credit risk is a risk of loss that might be surfaced due to default in fulfillment of other party's contract obligation which caused financial loss to the Group and University. Carrying
amount of financial assets are equal to the maximum disclosure to the credit risk at the date of statements of financial position. Credit risk is managed based on capital objective and risk
management policy.
● Pendedahan kepada risiko kredit wujud daripada akaun-akaun belum terima. Bagi wang tunai dan baki di bank, Kumpulan dan Universiti mengurangkan
risiko kredit dengan berurusan secara eksklusif dengan institusi kewangan yang mempunyai penarafan kredit yang tinggi.
~ Exposures to the credit risk exist from receivables accounts. As for cash and cash equivalent, Group and University had reduced its credit risk by dealing with the high credit rating
financial institution exclusively.
● Objektif Kumpulan dan Universiti adalah untuk mencari pertumbuhan serta meminimumkan kerugian yang timbul kerana peningkatan dalam
pendedahan risiko kredit. Kumpulan dan Universiti hanya berurusan dengan pihak yang mempunyai kelayakan kredit yang baik. Ia telah menjadi polisi
Kumpulan dan Universiti bahawa semua siberhutang yang ingin berurus niaga hendaklah melalui pengesahan kredit. Tambahan pula, baki belum terima
akan sentiasa dipantau secara berterusan. PENYATA KEWANGAN UNIVERSITI MALAYA
~ The Group and University's objective are to find growth and to minimise loss from the increase in credit risk exposures. Group and University will only deal with party which has good
credit risk eligibility. It has been the policies of the Group and University that debtors who willing to do business have to go through credit verification. In addition, outstanding receivable
will always be monitored continuously.
(b) Risiko Kecairan Liquidity Risk
● Risiko kecairan adalah risiko yang mana Kumpulan dan Universiti akan menghadapi kesukaran dalam memenuhi kewajipan kewangan kerana kekurangan
dana. Pendedahan Kumpulan dan Universiti kepada risiko kecairan wujud daripada perbezaan dalam kematangan Aset Kewangan dan Liabiliti Kewangan.
Jadual di bawah menunjukkan profil kematangan liabiliti Kumpulan dan Universiti pada tarikh laporan berdasarkan obligasi pembayaran semula tanpa diskaun
kontrak.
~ Liquidity risk is a risk whereby the Group and University will have difficulties in fulfilling their financial obligation due to insufficient of funds. Exposures of the Group and University
to the liquidity risk exist from the differences in maturity of financial assets and financial liabilities. Schedules below show the liabilities maturity of the Group and University at the
reporting date in based on repayment obligation without contract discount.

Dalam Tempoh Di antara 1 Hingga Di antara 3
KUMPULAN GROUP Setahun 2 Tahun Hingga 5 Tahun Melebihi 5 Tahun Jumlah
Pada 31 Disember 2023 As at 31 December 2023 Within a Year Between 1 to 2 Years Between 3 to 5 Years More than 5 Years Total
RM RM RM RM RM
Akaun Belum Bayar Payables 265,416,129 - - - 265,416,129
Tanggungan Lain Other Payables 12,781,232 - - - 12,781,232
Hutang Kepada Pihak Berkepentingan Amount Due to Related Parties 3,434,580 - - - 3,434,580
Dana Penyelidikan MyLab MyLab Research Funds 59,743,667 - - - 59,743,667
Pemiutang - Penaja Biasiswa Payables - Scholarship Sponsors 17,155,396 - - - 17,155,396
Tabung Biasiswa dan Hadiah Gift and Scholarship Funds 2,122,009 - - - 2,122,009
Tabung Derma Donation Funds 114,241,549 - - - 114,241,549
Manfaat Pekerja Employee Benefits 2,872,610 2,542,726 7,834,632 31,727,190 44,977,158
477,767,172 2,542,726 7,834,632 31,727,190 519,871,720

KUMPULAN GROUP Dalam Tempoh Di antara 1 Hingga Di antara 3 Melebihi 5 Tahun Jumlah
Setahun 2 Tahun Hingga 5 Tahun
Within a Year Between 1 to 2 Years Between 3 to 5 Years More than 5 Years Total
Pada 31 Disember 2022 As at 31 December 2022
RM RM RM RM RM
Akaun Belum Bayar Payables 215,897,571 - - - 215,897,571
Tanggungan Lain Other Payables 8,168,738 - - - 8,168,738
Hutang Kepada Pihak Berkepentingan Amount Due to Related Parties 9,149,481 - - - 9,149,481
Dana Penyelidikan MyLab MyLab Research Funds 61,183,830 - - - 61,183,830
Pemiutang - Penaja Biasiswa Payables - Scholarship Sponsors 12,975,159 - - - 12,975,159
Tabung Biasiswa dan Hadiah Gift and Scholarship Funds 1,189,719 - - - 1,189,719
Tabung Derma Donation Funds 118,075,799 - - - 118,075,799
Manfaat Pekerja Employee Benefits 3,502,768 2,827,702 5,546,400 31,727,190 43,604,060
430,143,065 2,827,702 5,546,400 31,727,190 470,244,357
Di antara 3
UNIVERSITI UNIVERSITY Dalam Tempoh Di antara 1 Hingga Hingga 5 Tahun Melebihi 5 Tahun Jumlah
Setahun
2 Tahun
Within a Year Between 1 to 2 Years Between 3 to 5 Years More than 5 Years Total
Pada 31 Disember 2023 As at 31 December 2023 RM RM RM RM RM
Akaun Belum Bayar Payables 218,164,650 - - - 218,164,650
Tanggungan Lain Other Payables 12,781,232 - - - 12,781,232
Hutang Kepada Syarikat Subsidiari Amount Due to Subsidiary Companies 5,000 - - - 5,000
Dana Penyelidikan MyLab MyLab Research Funds 59,743,667 - - - 59,743,667
Pemiutang - Penaja Biasiswa Payables - Scholarship Sponsors 17,155,396 - - - 17,155,396
Tabung Biasiswa dan Hadiah Gift and Scholarship Funds 2,122,009 - - - 2,122,009
Tabung Derma Donation Funds 114,241,549 - - - 114,241,549
Manfaat Pekerja Employee Benefits 2,872,610 2,542,726 7,834,632 31,727,190 44,977,158
427,086,113 2,542,726 7,834,632 31,727,190 469,190,661

Penyata Kewangan 121
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