MKH Annual Report 2018

156 MKH Berhad Annual Report 2018 19. RECEIVABLES, DEPOSITS AND PREPAYMENTS (Cont’d) (d) Trade receivables (Cont’d) (ii) The ageing analysis of the Group’s trade receivables is as follows: (Cont’d) Receivables that are impaired The movement of allowance accounts used to record the impairment is as follows: The Group 2018 2017 RM RM At beginning of year 915,545 933,700 Addition 77,374 59,906 No longer required (25,662) (64,942) Written o (142,127) (13,119) At end of year 825,130 915,545 Trade receivables that are individually determined to be impaired at the reporting date relate to debtors that are in significant financial di culties and have defaulted on payment. These receivables are not secured by any collateral or credit enhancements. (iii) Included in trade receivables of the Group are: (a) retention sums amounting to RM61,444,985 (2017: RM71,415,710) held by stakeholders; (b) amount of RM149,495 (2017: RMNil) due from key management personnel of the Group in respect of purchase of development properties of the Group which include retention sum of RM43,525 (2017: RMNil) held by stakeholders; (c) amount of RMNil (2017: RM387,504) due from a corporate shareholder of a subsidiary in respect of purchase of development properties of the said subsidiary; (d) amount of RM6,200 (2017: RMNil) due from a corporate in which a director of the Company has substantial interest in respect of purchase of development properties of the Group which include retention sum of RM6,200 (2017: RMNil) held by stakeholders; (e) amount of RM10,075 (2017: RM20,150) due from a director of the Company in respect of purchase of development properties of the Group which represent retention sum of RM10,075 (2017: RM20,150) held by stakeholders; (f) amount of RM256,080 (2017: RM73,725) due from a person connected to certain directors of the Company in respect of purchase of development properties of the Group which include retention sum of RM79,550 (2017: RM73,725) held by stakeholders; and (g) amount of RM6,009,426 (2017: RM2,160,395) due from an associate. FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2018 NOTES TO THE FINANCIAL STATEMENTS