MKH Annual Report 2020

176 FINANCIAL STATEMENTS ANNUAL REPORT 2020 19. DEFERRED TAX ASSETS AND LIABILITIES (CONT’D) Deferred tax assets and liabilities are attributable to the following (Cont’d): The Group The Company 2020 RM 2019 RM 2020 RM 2019 RM Deferred tax liabilities (Cont’d) Unabsorbed capital allowances 911,800 746,100 - - Unutilised reinvestment  allowances 292,500 292,500 - - (60,977,071) (64,327,355) (114,428) (93,500) The deferred tax assets and liabilities are not available for set-off as they arise from different taxable entities within the Group. 20. RECEIVABLES, DEPOSITS AND PREPAYMENTS The Group The Company Note 2020 RM 2019 RM 2020 RM 2019 RM Non-current Trade Loan receivables (a) 28,913,608 23,920,529 - - Non-trade Prepayments (c) 11,605,895 11,132,825 - - Other receivables (d) 1,035,377 1,108,562 - - 41,554,880 36,161,916 - - Current Trade Trade receivables 109,046,543 128,846,387 - - Less: Allowance for impairment  loss (877,476) (1,053,868) - - (e) 108,169,067 127,792,519 - - Finance lease receivables (f) - - - -