NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 128 26. TRADE PAYABLES, OTHER PAYABLES AND ACCRUED EXPENSES (CONT’D) (b) Defined benefit plan – Philippines (Cont’d) Actuarial losses recognised directly in other comprehensive income: The Group 2025 2024 RM RM Actuarial loss recognised during the year (30,526) (36,511) The Group defined benefit plan based on the actuarial valuation performed by an independent actuary adopting the Projected Unit Credit method, with the following principal actuarial assumptions: The Group 2025 2024 RM RM i) Retirement age 60 60 ii) Discount rate (per annum) 6.15% 6.15% iii) Expected rate of salary increases (per annum) 3.00% 3.00% The Group 2024 2023 (Decrease)/ (Decrease)/ Increase Increase RM RM Effect on defined benefit obligations Discount rate (per annum) - strengthened by 1% (12,205) (11,030) - weakened by 1% 13,581 12,369 Expected rate of salary increases (per annum) - strengthened by 1% 13,877 12,640 - weakened by 1% (12,675) (11,452)
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