UEM EDGENTA BERHAD Integrated Annual Report 2025 344 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 33. DEFINED BENEFIT PENSION PLANS (CONTD.) (a) Funded defined benefit plan (contd.) Amount recognised in statement of financial position: Group 2025 RM’000 2024 RM’000 Present value of defined benefit obligation 796 1,036 Fair value of plan assets (628) (720) Defined benefit obligation 168 316 Changes in present value of defined benefit obligation: Group 2025 RM’000 2024 RM’000 At 1 January 1,036 1,308 Interest cost 16 16 Benefit paid (204) (160) Actuarial gain (13) (13) Exchange differences (39) (115) At 31 December 796 1,036 Changes in fair value of plan assets: Group 2025 RM’000 2024 RM’000 At 1 January (720) (573) Employer’s contribution (86) (308) Benefit paid 204 160 Actuarial gain (49) (49) Interest income (10) (7) Exchange differences 33 57 At 31 December (628) (720)
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