MKH Annual Report 2019

223 M K H B e r h a d 38. OPERATING LEASE ARRANGEMENTS - THE GROUP AS LESSOR The Group has entered into property leases on its investment properties, which comprise freehold and leasehold land and buildings, with non-cancellable lease terms ranging from 12 to 30 years. The lease contracts contain fixed upward revision of the rental charges over the lease period. Future minimum rental receivables under non-cancellable operating leases at the reporting date but not recognised as receivables, are as follows: The Group 2019 2018 RM RM Not later than 1 year 4,319,287 4,008,356 Later than 1 year but not later than 5 years 17,985,249 17,620,009 Later than 5 years 35,797,148 40,481,302 58,101,684 62,109,667 39. FINANCIAL INSTRUMENTS Categories of financial instruments The following table analyses the financial assets and liabilities in the statements of financial position by the class of financial instruments to which they are assigned and therefore by the measurement basis: The Group The Company 30.9.2019 30.9.2018 1.10.2017 30.9. 2019 30.9. 2018 1.10.2017 RM RM RM RM RM RM Financial assets At amortised cost:  Receivables and deposits 215,891,709 - - 399,820,617 - -  Cash, bank balances,   term deposits and   fixed income funds 405,156,006 - - 593,455 - - Loans and receivables:  Receivables and deposits - 266,817,887 226,532,730 - 362,465,541 300,891,022  Cash, bank balances,   term deposits and   fixed income funds - 227,726,216 264,609,775 - 3,941,479 12,145,700 Financial liabilities At amortised cost:  Payables and accruals 856,705,481 - - 769,521 - -  Loans and borrowings 684,764,261 - - 146,469,068 - - Other financial liabilities:  Payables and accruals - 846,098,180 821,705,604 - 539,936 1,344,734  Loans and borrowings - 672,756,676 772,516,817 - 93,701,813 60,500,000 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2019