NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 29. RESERVES (CONT'D) 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. 30. PROVISIONS Post- employment benefit obligations Retirement gratuity Liquidated ascertained damages Total RM RM RM RM The Group 2025 Non-current 19,617,911 - - 19,617,911 Current - 21,904,397 7,043,677 28,948,074 19,617,911 21,904,397 7,043,677 48,565,985 2024 Non-current 18,731,306 - - 18,731,306 Current - 21,904,397 - 21,904,397 18,731,306 21,904,397 - 40,635,703 PG | 262 ANNUAL REPORT 2025 MKH BERHAD
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