MKH Annual Report 2019

179 M K H B e r h a d 18. RECEIVABLES, DEPOSITS AND PREPAYMENTS (CONT’D) (g) Included in other receivables of the Group and the Company are: (i) an amount of RM17,124,894 (30.9.2018: RM8,752,676; 1.10.2017: RM3,621,392) being indirect taxes paid in advance to tax authorities; (ii) an amount of RM5,996,149 (30.9.2018: RM4,825,917; 1.10.2017: RM4,198,434) being amount due from Plasma Farmers Cooperative in Indonesia; and The movement of allowance account used to record the impairment of other receivables is as follows: The Group 2019 2018 RM RM At beginning of year 518,564 550,764 Additions 4,531,362 - No longer required (23,528) (32,200) At end of year 5,026,398 518,564 The Company 2019 2018 RM RM At beginning of year 36,530 43,730 No longer required (2,700) (7,200) At end of year 33,830 36,530 The impaired other receivables at the reporting date relate to debtors that have defaulted on payment. These receivables are not secured by any collateral or credit enhancements. (h) The joint venture deposits of the Group and of the Company are paid to landowners in respect of Joint Venture Agreements (“Agreements”) whereby the Group and the Company are responsible to implement and undertake the overall development projects on the land owned by the third parties upon fulfilment of the terms and conditions as stipulated in the Agreements. In the previous financial year, the Group reclassified joint venture deposits amounted to RM15,265,716 to property development costs upon fulfilment of terms and conditions stipulated in the Agreements as disclosed in Note 19. (i) Included in other deposits of the Group is RM14,589,339 (30.9.2018: RM13,759,524; 1.10.2017: RM13,440,271) paid to the relevant authorities for property development projects. NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2019