NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 125 26. TRADE PAYABLES, OTHER PAYABLES AND ACCRUED EXPENSES (CONT’D) (a) Defined benefit plan – Taiwan (Cont’d) Plan assets comprise: The Group 2025 2024 RM RM Cash at bank 139,492 157,882 Short-term investments 40,290 60,067 Debentures 95,703 80,855 Fixed income investments 151,906 153,177 Equity securities 577,717 521,020 Others 123,466 121,119 1,128,574 1,094,120 Movement in the present value of defined benefit obligations: The Group 2025 2024 RM RM At 1 January 295,147 14,565 Current service costs and interest 77,401 302,194 Actuarial loss/(gain) in other comprehensive income 89,599 (6,860) Exchange difference (25,479) (14,752) At 31 December 436,668 295,147 Movement in the fair value of plan assets: The Group 2025 2024 RM RM At 1 January 1,094,120 883,759 Return on plan assets 17,993 12,703 Actuarial gain in other comprehensive income 72,660 282,905 Contribution paid into the plan 6,673 5,023 Exchange difference (62,872) (90,270) At 31 December 1,128,574 1,094,120
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