MKH Annual Report 2019

139 M K H B e r h a d 6. PROFIT BEFORE TAX (CONT’D) The Group The Company 2019 2018 2019 2018 RM RM RM RM (Restated) Allowance for slow  moving inventories 45,180 - - - Rental of motor vehicles,  equipment and machinery 615,468 1,029,691 - - Rental of premises 308,691 66,744 - - and after crediting: Bad debts recovered - 9,187 - - Changes in fair value of biological assets - 1,533,164 - - Gain on disposal of an associate - 2,000,000 - - Gain on disposal of non-current assets  classified as held for sale - 1,055,182 - - Gain arising from derivatives financial assets 8,850 - - - Gain on disposal of property, plant and equipment 111,833 26,176 - - Gain on retention sum measured at  amortised cost 466,060 161,806 - - Gain on investment in subsidiary arising  from realisation of bonus shares - - 10,000,000 18,000,000 Interest income:  Advances to subsidiaries - - 20,717,522 18,351,865  Bank balances, term deposits and fixed   income funds 6,203,937 5,451,093 55,376 311,590  Accretion of interest 733,156 694,008 - - Net gain on foreign exchange:  Realised 4,022,045 - 68,507 108,590  Unrealised 13,967,232 - - - Rental income on land and buildings 32,407,631 32,792,687 - - Impairment loss no longer required on:  Finance lease receivables 500 200 - -  Trade receivables 250,778 25,662 - -  Other receivables 23,528 32,200 2,700 7,200 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2019