2025 UEM Edgenta Annual Report

UEM EDGENTA BERHAD Integrated Annual Report 2025 342 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 32. RETIREMENT BENEFIT OBLIGATIONS (CONTD.) Group 2025 RM’000 2024 RM’000 Analysis of funded and unfunded PVDBO Analysed as: Current 330 229 Non-current: Later than 1 year but not later than 2 years 162 330 Later than 2 years 268 388 430 718 PVDBO from plans that are wholly unfunded 760 947 The details of net employee benefits expense recognised in income statement are as follows: Group 2025 RM’000 2024 RM’000 Current service costs 9 12 Gain on settlement (207) (172) Interest cost 33 42 Net employee benefits expense (Note 8) (165) (118) Total amount recognised in statement of comprehensive income Group 2025 RM’000 2024 RM’000 Cumulative amount of actuarial loss recognised in statement of comprehensive income: At 31 December 142 142 Historical experience adjustments: PVDBO 760 947 Experience adjustment (% of PVDBO) 0% 0% Principal actuarial assumptions used: Group 2025 % 2024 % Discount rate 4.50 4.50 Expected rate of salary increases 4.00 4.00 Assumptions regarding future mortality are based on published statistics and mortality tables.

RkJQdWJsaXNoZXIy NDgzMzc=