MKH Berhad 207 38. RELATED PARTY DISCLOSURES (a) Identity of related parties F or the purposes of these financial statements, parties are considered to be related to the Group if the Group has the ability, directly or indirectly, to control the party or exercise significant influence over the party in making financial and operating decision, or vice versa, or where the Group and the party are subject to common control or common significant influence. Related parties may be individuals or other entities. T he Group has a related party relationship with its subsidiaries, associates and key management personnel. (b) Key management personnel compensation The key management personnel compensation is as follows: The Group 2021 2020 RM RM Directors of the Company Other short-term emoluments 12,897,536 13,074,568 Post-employment benefits 2,455,128 2,892,775 15,352,664 15,967,343 Estimated monetary value of benefits-in-kind 84,606 95,282 15,437,270 16,062,625 Other key management personnel Remuneration 9,024,700 9,975,750 Other short-term employee benefits 30,533 25,268 Total short-term employee benefits 9,055,233 10,001,018 Post-employment benefits 953,107 1,218,768 10,008,340 11,219,786 Total key management personnel compensation 25,445,610 27,282,411 O ther key management personnel comprises persons other than the directors of Company, having authority and responsibility for planning, directing and controlling the activities of the Group, either directly or indirectly. Notes to the Financial Statements FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2021
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