Section 8 UEM Edgenta Berhad FINANCIAL STATEMENTS 346 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 33. DEFINED BENEFIT PENSION PLANS (CONTD.) (a) Funded defined benefit plan (contd.) Amount recognised in the statement of comprehensive income: Group 2023 RM’000 2022 RM’000 Interest cost on benefit obligation 17 10 Employer’s contribution (27) (131) Interest income - (3) Total included in employee benefits expense (Note 8) (10) (124) Net actuarial loss/(gain) recognised for the year 18 (121) 8 (245) Amount recognised in statement of financial position: Group 2023 RM’000 2022 RM’000 Present value of defined benefit obligation 1,308 1,238 Fair value of plan assets (573) (529) Defined benefit obligation 735 709 Changes in present value of defined benefit obligation: Group 2023 RM’000 2022 RM’000 At 1 January 1,238 1,675 Interest cost 17 10 Benefit paid (27) (281) Actuarial loss/(gain) 24 (102) Exchange differences 56 (64) At 31 December 1,308 1,238
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