7 FINANCIAL STATEMENTS 345 33. DEFINED BENEFIT PENSION PLANS (CONTD.) (a) Funded defined benefit plan (contd.) The principal assumptions used in determining defined benefit obligation of the Group are shown below: Group 2025 % 2024 % Discount rate 1.30% 1.52% Salary escalation 3.00% 3.00% Actual return on plan assets: Group 2025 RM’000 2024 RM’000 Actual return of plan assets, representing actuarial gain recognised in the other comprehensive income (49) (49) A quantitative sensitivity analysis for significant assumptions as at 31 December 2025 and 2024 are as shown below: 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 (30) (86) 31 90 Salary increase 31 90 (30) (86) The sensitivity analysis above has been determined based on a method that extrapolates the impact on net defined benefit obligation as a result of reasonable changes in key assumptions occurring at the end of the reporting period. The average duration of the defined benefit obligation at the end of the reporting period is 8 years (2024: 9 years).
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