20. PROVISIONS (CONTINUED) (b) Provision for employee benefits (continued) Initially, the fair value of services received in return for the SAR granted is based on the fair value of the instruments at the grant date. The fair value of the liability is re-measured at each reporting date until settlement, measured using the fair market value of the Subsidiary per share less the grant price. The fair market value of the Subsidiary, as defined by its By- Laws, is measured by way of discounted cash flow of approved business plan and market comparison against semiconductor industry and in particular listed entities with business similar to the Subsidiary. The fair value as at reporting date is RM0.55 (31.12.2023: RM0.57) per SAR unit. 21. LEASE LIABILITIES Group 31.12.2024 31.12.2023 RM’000 RM’000 At 1 January/1 July 3,036 753 Additions - 4,273 Interest expense 164 327 Repayment of principal and interest (1,920) (2,400) Changes due to lease modification 371 85 Derecognition due to lease modification (117) - Foreign currency translation 23 (2) At 31 December 1,557 3,036 Analysed: Non-current liabilities 713 1,430 Current liabilities 844 1,606 1,557 3,036 In the previous financial period, included in lease liabilities was hire purchase liabilities of RM6,000. 22. PROVISION FOR DECOMMISSIONING COSTS Group 31.12.2024 31.12.2023 RM’000 RM’000 Non-current Provision for decommissioning costs 425,383 485,524 167 Financial Statements DAGANG NeXCHANGE BERHAD Integrated Report 2024 NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024
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