MKH Annual Report 2017

26. PROVISIONS (continued) (a) Post-employment benefit obligations(continued) Sensitivity analysis (continued) The benefits, which reflect the expected future services, as appropriate are expected to be paid as follows: The Group 2017 2016 RM RM Within 1 year 577,278 711,617 Between 2 and 5 years 4,440,283 4,237,300 After 5 years 15,087,817 13,532,234 20,105,378 18,481,151 (b) Retirement gratuity Provision for retirement gratuity are for certain eligible directors. The accounting policy in respect of the retirement gratuity scheme is disclosed in Note 3(f)(iii). 27. PAYABLES AND ACCRUALS The Group The Company 2017 2016 2017 2016 Note RM RM RM RM Non-current Landowners’ entitlement (a) 326,856,547 424,354,259 - - Retention sum payable to subcontractors after one year 19,655,167 27,264,938 - - 346,511,714 451,619,197 - - Current Trade Trade payables (b) 225,103,708 280,424,775 - - Landowners’ entitlement (a) 108,362,901 102,784,809 - - Retention sum payable to subcontractors within one year 52,638,403 35,502,529 - - Notes to the Financial Statements For the Financial Year ended 30 September 2017 166 MKH Berhad • Annual Report 2017