NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 126 26. TRADE PAYABLES, OTHER PAYABLES AND ACCRUED EXPENSES (CONT’D) (a) Defined benefit plan – Taiwan (Cont’d) Expenses recognised in profit or loss: The Group 2025 2024 RM RM Current service costs and interests 77,401 302,194 Return on plan assets (17,993) (12,703) Net benefit expense 59,408 289,491 Actuarial (loss)/gain recognised directly in other comprehensive income: The Group 2025 2024 RM RM Actuarial (loss)/gain recognised during the year (13,551) 231,812 The Group’s defined benefit plan based on the actuarial valuation performed by an independent actuary adopting the Projected Unit Credit With Service Increment method, with the following principal actuarial assumptions: The Group 2025 2024 RM RM i) Retirement age 65 65 ii) Disability rate (per annum) 10% of 10% of mortality rate mortality rate iii) Discount rate (per annum) 1.500% 1.625% iv) Expected rate of salary increases (per annum) 2.75% 2.75%
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