19. Trade receivables

As of

31 March 2026

$m

31 March 2025

$m

1 Refer to note 34 for credit risk.

Trade receivable1

385

379

Less: allowance for impairment of trade receivables

(192)

(176)

193

203

For the year ended

31 March 2026

$m

31 March 2025

$m

Opening balance

176

173

Addition during the year

20

12

Reversal during the year

(10)

(7)

Foreign currency translation impact

6

(2)

Closing balance

192

176