NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 127 26. TRADE PAYABLES, OTHER PAYABLES AND ACCRUED EXPENSES (CONT’D) (a) Defined benefit plan – Taiwan (Cont’d) The Group 2025 2024 (Decrease)/ (Decrease)/ Increase Increase RM RM Effect on defined benefit obligations Discount rate (per annum) - strengthened by 0.25% (26,319) (18,201) - weakened by 0.25% 28,190 19,524 Expected rate of salary increases (per annum) - strengthened by 0.25% 27,554 19,101 - weakened by 0.25% (25,878) (17,912) (b) Defined benefit plan – Philippines The Group conforms to the minimum regulatory benefit under prevailing law and regulations which is of the defined benefit type. The normal retirement age is 60. The plan provides a benefit equal to 22.5 days’ salary for every year of credited service. The regulatory benefits are paid in lump sum upon retirement. Movement in the present value of defined benefit obligations: The Group 2025 2024 RM RM At 1 January 172,698 350,732 Current service costs and interest 23,719 41,456 Actuarial loss in other comprehensive income 30,526 36,511 Defined plan payable - (237,764) Exchange difference (22,754) (18,237) At 31 December 204,189 172,698 Expenses recognised in profit or loss: The Group 2024 2023 RM RM Current service costs and interests 23,719 41,456
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