Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 146 Notes to the financial statements For the financial year ended 31 December 2025 33. Related party transactions (cont’d) Compensation of key management personnel of the Group 2025 2024 Rp million Rp million Salaries and short-term employee benefits 186,668 176,203 Post-employment and termination benefits 18,324 14,882 Total compensation paid to the key management personnel 204,992 191,085 34. Fair value of assets and liabilities (a) Fair value hierarchy The Group measures non-financial assets, such as biological assets, at fair value at each reporting date. The Group categorises fair value measurements using a fair value hierarchy that is dependent on the valuation inputs used as follows: – Level 1 – Quoted prices (unadjusted) in active market for identical assets or liabilities that the Group can access at the measurement date; – Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and – Level 3 – Unobservable inputs for the asset or liability. Fair value measurements that use inputs of different hierarchy levels are categorised in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The following table provides the fair value hierarchy of the Group’s assets and liabilities in accordance with the level of inputs to valuation techniques used to measure fair value: Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Rp million Rp million Rp million Recurring fair value measurements As at 31 December 2025 Biological assets-timber plantations (Note 13) – – 259,745 Biological assets-agricultural produce (Note 13) – 443,864 590,879 As at 31 December 2024 Biological assets-timber plantations (Note 13) – – 315,766 Biological assets-agricultural produce (Note 13) – 598,720 533,395 There were no transfers between Level 1 and Level 2, and into or out from Level 3 during the financial year.
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