allowances for other non-trade receivables using the general 3-stage approach reconciled to the opening loss allowances for that provision are as follows: Stage 1 RM’million Stage 2 RM’million Stage 3 RM’million Total RM’million Group 2023 As at the beginning of the financial year (28.2) (1.2) (192.3) (221.7) Impairment loss recognised (1.5) (0.1) (10.2) (11.8) Impairment loss reversed 1.9 0.1 12.7 14.7 As at the end of the financial year (27.8) (1.2) (189.8) (218.8) 2022 As at the beginning of the financial year (31.0) (1.3) (211.3) (243.6) Impairment loss recognised (2.6) (0.1) (18.0) (20.7) Impairment loss reversed 5.4 0.2 37.0 42.6 As at the end of the financial year (28.2) (1.2) (192.3) (221.7) Company 2023 As at the beginning of the financial year (20.3) (0.8) (138.3) (159.4) Impairment loss recognised0 0 (0.9) (0.9) Impairment loss reversed 11.7 0 (4.4) 7.3 As at the end of the financial year (8.6) (0.8) (143.6) (153.0) 2022 As at the beginning of the financial year (6.9) (0.4) (161.2) (168.5) Impairment loss recognised 0 (0.4) (17.1) (17.5) Impairment loss reversed (13.4) 0 40.0 26.6 As at the end of the financial year (20.3) (0.8) (138.3) (159.4) NOTES TO THE FINANCIAL STATEMENTS 31 December 2023 TENAGA NASIONAL BERHAD Integrated Annual Report 2023 322 45 FINANCIAL INSTRUMENTS (CONTINUED) (b) Financial risk management (continued) Credit risk (continued) (iii) Non-trade receivables (continued) • Other non-trade receivables, amounts due from associates and joint ventures (continued) Impairment losses (continued) The loss allowances for amounts due from associates using the general 3-stage approach reconciled to the opening loss allowances for that provision are as follows: Stage 1 RM’million Stage 2 RM’million Stage 3 RM’million Total RM’million Group 2023 As at the beginning of the financial year (7.3) 0 0 (7.3) Impairment loss recognised (0.1) 0 0 (0.1) Impairment loss reversed 0.1 0 0 0.1 As at the end of the financial year (7.3) 0 0 (7.3) 2022 As at the beginning of the financial year (7.3) 0 0 (7.3)