A customer of Gryrnot, in difficulty since autumn 2025, is declared bankrupt in February 2026. The receivable amounts to 150,000; a loss allowance of 12,000 is already recognised at 31 December 2025. The administrator announces a recovery of 20 % (case data). What additional amount should be recognised at 31 December 2025?
- Receivable from the customer
- 150,000
- Existing loss allowance
- 12,000
- Expected recovery rate
- 20 %