7 FINANCIAL STATEMENTS 343 32. RETIREMENT BENEFIT OBLIGATIONS (CONTD.) A one percentage point change in the below key assumptions would have the following effects to the retirement benefit obligations: Sensitivity Level Increase in one percentage Decrease in one percentage 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Assumptions Discount rate 10 16 (10) (17) Salary increment rate (163) (167) 114 121 The average duration of the retirement benefit obligation at the end of the reporting period is 2 years (2024: 2 years). 33. DEFINED BENEFIT PENSION PLANS Funded RM’000 Unfunded RM’000 Total RM’000 As at 31 December 2025 Non-current 168 2,182 2,350 As at 31 December 2024 Non-current 316 2,080 2,396 As at 31 December 2025, defined benefit pension plans of the Group are operated by three subsidiaries of the Group, Edgenta UEMS Ltd. (“UEMS Taiwan”) and MEEM for Facilities Management Company (“MEEM”). (a) Funded defined benefit plan UEMS Taiwan has a retirement plan covering all its regular employees who opted for defined benefits plan. Benefits under the plan are based on the length of service and estimated base pay at the time of retirement. The pension assets and liabilities are valued on annual basis by independent actuary, taking into account gains and losses. The plan assets, comprising cash and cash equivalents, are deposited with the Bank of Taiwan and are managed by the government of Taiwan. The plan assets do not have quoted market prices in active market. Amount recognised in the statement of comprehensive income: Group 2025 RM’000 2024 RM’000 Interest cost on benefit obligation 16 16 Employer’s contribution (86) (308) Interest income (10) (7) Total included in employee benefits expense (Note 8) (80) (299) Net actuarial gain recognised for the year (62) (62) (142) (361)
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