NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 FINANCIAL PERFORMANCE 216 17. EMPLOYEE BENEFITS (CONT’D) Defined benefit obligation Two of the Group’s subsidiaries, MGI and MGD make contributions to non-contributory defined benefit plans that provides pension for eligible employees upon retirement. Calculation of liability for post-employment benefits as of 31 December 2025 is based on calculation performed by Kantor Konsultan Aktuaria Hery Al Hariry dan Rekan, an independent actuary as per its reports dated 23 February 2026 (2024: 20 January 2025). The assumptions are as follows:- Group 2025 2024 Discount rate 4.81% - 7.06% 6.70% - 7.14% Salary increases rate 8.00% 8.00% Mortality table 10% TMI IV 10% TMI IV Retirement age (year) 55 55 The following table demonstrates the sensitivity to a reasonably possible change in discount rates, with all other variables held constant, of the obligation for post-employment and current service cost as of 31 December 2025. Group 2025 Increase Decrease RM’000 RM’000 Discount rate (1% movement) (20) (10) Future salary growth (1% movement) 24 12 Although the analysis does not account to the full distribution of cash flows expected under the plan, it does provide approximation of the sensitivity of the assumptions shown.
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