MKH Annual Report 2019

237 M K H B e r h a d 44. RESTATEMENT OF COMPARATIVE FIGURES As mentioned in Note 2, these are the first financial statements of the Group and of the Company prepared in accordance with MFRSs. The accounting policies set on in Note 3 have been applied in preparing the financial statements of the Group and of the Company for the financial year ended 30 September 2019. Adjusted corresponding comparative information for the financial year ended 30 September 2018 and in the preparation of opening MFRSs statement of financial position at 1 October 2017 (the Group’s date of transition to MFRSs) was presented. In preparing the opening consolidated financial statement at 1 October 2017, the Group has adjusted amounts reported previously in financial statements prepared in accordance with FRSs. The effect of the transition from FRSs to MFRSs are set out as follows: As previously As reported Adjustments restated RM RM RM The Group Statements of Financial Position: As at 30 September 2018 Non-current assets  Property, plant and equipment 192,936,110 242,288,679 435,224,789  Biological assets 243,317,396 (243,317,396) -  Receivables, deposits and   prepayments 31,354,995 1,028,717 32,383,712 Current assets Biological assets - 5,960,459 5,960,459 Capital and reserves  Reserves 897,980,982 5,633,485 903,614,467  Non-controlling interests 55,711,947 326,974 56,038,921 The Group Statements of Financial Position: As at 1 October 2017 Non-current assets  Property, plant and equipment 210,046,563 283,563,143 493,609,706  Biological assets 284,975,508 (284,975,508) -  Receivables, deposits and prepayments 30,944,123 1,412,365 32,356,488 Current assets  Biological assets - 5,041,948 5,041,948 Capital and reserves  Reserves 863,679,274 4,764,351 868,443,625  Non-controlling interests 30,826,160 277,597 31,103,757 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2019