69.0 535.9 604.9 Charged to subsidiaries 18.5 0 18.5 0 18.5 171.5 (84.0) 87.5 535.9 623.4 Included in OCI Remeasurement of gain (Note 38): - Actuarial (gain)/loss arising from: - financial assumptions (76.7) 0 (76.7) (602.4) (679.1) - experience assumptions (87.0) 0 (87.0) 45.7 (41.3) - Return on plan assets excluding interest income 0 69.9 69.9 0 69.9 (163.7) 69.9 (93.8) (556.7) (650.5) Others Contribution paid by the employer 0 (234.8) (234.8) 0 (234.8) Benefits paid (314.7) 314.7 0 (544.8) (544.8) (306.9) 65.8 (241.1) (565.6) (806.7) At 31 December 2022 1,895.3 (1,851.9) 43.4 10,860.7 10,904.1 Current liabilities 0 569.6 569.6 Non-current liabilities 43.4 10,291.1 10,334.5 43.4 10,860.7 10,904.1 NOTES TO THE FINANCIAL STATEMENTS 31 December 2023 TENAGA NASIONAL BERHAD Integrated Annual Report 2023 264 24 EMPLOYEE BENEFITS (CONTINUED) Thelatest actuarial revaluation for RBTF and PRMBS was carried out in February 2024. The principal actuarial assumptions used in respect of defined benefit plans are as follows: Group Company RBTF % PRMBS % RBTF % PRMBS % 2023 Discount rates 4.4-5.4 4.6-4.7 4.4 4.6 Salary increment rate 4.0-6.0 N/A 6.0 N/A Medical cost inflation: - Inpatient N/A 5.5 N/A 5.5 - Outpatient N/A 4.5 N/A 4.5 Others: - Specialist N/A 4.5 N/A 4.5 - Dialysis N/A 5.5 N/A 5.5 2022 Discount rates 4.5-5.4 5.4-5.5 5.1 5.4 Salary increment rate 4.0-6.0 N/A 6.0 N/A Medical cost inflation: - Inpatient N/A 5.5 N/A 5.5 - Outpatient N/A 4.5 N/A 4.5 Others: - Specialist N/A 4.5 N/A 4.5 - Dialysis N/A 5.5 N/A 5.5 The effect of a 1.0% movement in the key assumptions to the defined benefit obligation balances are as follows: RBTF PRMBS Increase RM’million Decrease RM’million Increase RM’million Decrease RM’million Group 2023 Medical cost trend rate N/A N/A 1,490.8 (1,266.0) Discount rate (89.2) 98.1 (1,305.6) 1,571.6 Salary increment rate 117.7 (109.0) N/A N/A 2022 Medical cost trend rate N/A N/A 1,367.4 (1,162.9) Discount rate (103.3) 113.9 (1,191.4) 1,430.0 Salary increment rate 129.1 (118.8) N/A N/A NOTES TO THE