Notes to the accounts: 31 Business combinations, page-38

IMO,debts impaired can be collected,if the debtors are not bankrucpt(even if debtors are bankrucpt,unsecured creditors can get dividend from administrators or liquidators).
But it is very hard to believe how law firm expected operating cash flow to be negative.
SGH must collect receivable credits more strongly and cut expences including salaries and bonuses ASAP.
IMO,it may be good for lawyers, if insurance companies pay law fees directly to lawyers because lawyers can get fees certainly in all won cases.