Notes to the Financial Statements for the Financial Year Ended 30 September 2024 Sustaining Lives, Empowering Communities Governance That Inspires Confidence Financial Insights Through Numbers Empowering Ownership PG. 261 29. RESERVES The Group The Company 2024 2023 2024 2023 RM RM RM RM Non-distributable Translation reserve (20,387,074) 9,353,413 - - Revaluation reserve 25,215,341 27,359,331 671,520 671,520 4,828,267 36,712,744 671,520 671,520 Distributable Retained earnings 1,177,963,445 1,180,626,707 609,733,477 630,921,121 1,182,791,712 1,217,339,451 610,404,997 631,592,641 Translation reserve The translation reserve comprises all foreign currency differences arising from the translation of the assets and liabilities of foreign operations which are translated into Ringgit Malaysia at the rate of exchange prevailing at the reporting date and their profit or loss are translated at exchange rates prevailing at the dates of the transactions. This form part of the Group’s net investment in foreign operations upon consolidation. The exchange differences arising on transaction for consolidation are recognised in other comprehensive income. Revaluation reserve The revaluation reserve relates to the revaluation of land and buildings. Retained earnings Distributable reserves are those available for distribution as dividends. The entire retained earnings of the Company are available to be distributed as single tier dividends to the shareholders of the Company.
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