MKH Annual Report 2019

188 A N N U A L R E P O R T 2 0 1 9 27. PROVISIONS Post-employment benefit Retirement obligations gratuity Total RM RM RM The Group 2019 At beginning of year 8,732,893 20,183,386 28,916,279 Provision during the financial year 10,117,286 - 10,117,286 Incurred during the financial year (785,667) - (785,667) Remeasurement gain on defined benefit plans:  Actuarial gain arising from experience adjustments (4,090,635) - (4,090,635) Effect of movements in exchange rate 587,483 - 587,483 At end of year 14,561,360 20,183,386 34,744,746 2018 At beginning of year 11,453,546 20,183,386 31,636,932 Provision during the financial year 1,497,090 - 1,497,090 Incurred during the financial year (1,031,517) - (1,031,517) Remeasurement gain on defined benefit plans:  Actuarial gain arising from experience adjustments (2,200,700) - (2,200,700) Effect of movements in exchange rate (985,526) - (985,526) At end of year 8,732,893 20,183,386 28,916,279 The above provisions are classified as follows: Post-employment benefit Retirement obligations gratuity Total RM RM RM The Group 30.9.2019 Non-current 14,561,360 - 14,561,360 Current - 20,183,386 20,183,386 14,561,360 20,183,386 34,744,746 30.9.2018 Non-current 8,732,893 - 8,732,893 Current - 20,183,386 20,183,386 8,732,893 20,183,386 28,916,279 1.10.2017 Non-current 11,453,546 - 11,453,546 Current - 20,183,386 20,183,386 11,453,546 20,183,386 31,636,932 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2019