Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 138 Notes to the financial statements For the financial year ended 31 December 2025 28. Other non-current payables and provision (cont’d) The movement in provision for asset dismantling costs are: Group Note 2025 2024 Rp million Rp million Balance at 1 January 42,552 38,327 Changes in present value due to the passage of time and discount rates 7 4,036 4,225 Balance at 31 December 46,588 42,552 29. Employee benefits Certain subsidiaries of the Group have defined benefit retirement plans covering substantially all of their qualified permanent employees. The Group’s contributions to the funds are computed at 10.0% and 7.0% of the basic pensionable income for staff and non-staff employees, respectively. On top of the benefits provided under the above-mentioned defined benefit retirement plans, the Group has also recorded additional provisions for employee service entitlements in order to meet the minimum benefits required to be paid to the qualified employees, as required under the labor law in Indonesia. The amounts of such additional provisions were determined based on actuarial computations prepared by an independent actuary firm using the “Projected Unit Credit” method. Group Note 2025 2024 Rp million Rp million Employee salaries and benefits (including directors): Wages and salaries 3,465,033 3,155,721 Provision for employee benefits 171,064 180,577 Contribution to defined contribution pension plan 16,197 15,506 Training and education 74,836 74,455 8 3,727,130 3,426,259 As at 31 December 2025, the balance of the related actuarial liability for employee benefits is presented as “Employee benefits liabilities” in the consolidated balance sheet.
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