28. defined BENEFIT OBLIGATIONS (cont’d.)
The principal assumptions used to determine the defined benefit obligations are shown below:
2015
2014
Discount rate (% per annum)
5.5
5.5
Salary increment rate (% per annum)
5.5
5.5
The sensitivity analysis arising from reasonably possible changes of each significant assumption on the defined
benefit obligations as at year end assuming all other assumptions are held constant is given below:
2015
2014
RM’000
RM’000
1% increase in discount rate
(401)
(387)
1% decrease in discount rate
456
441
1% increase in salary increment rate
451
390
1% decrease in salary increment rate
(400)
(348)
29. Capital commitments
Group
Company
2015
2014
2015
2014
RM’000
RM’000
RM’000
RM’000
Capital expenditure:
- authorised and contracted for
29,977
-
-
-
- authorised but not contracted for
56,944
75,095
219
52
The Group’s interest in the capital commitment of the joint operation is disclosed in Note 32.
n otes to th e f i nan c i a l statements
Bo ustead plantati o ns Berhad
118
