Based on the procedures performed above, we did not find any material exceptions to the Directors’ estimates of the post-employment benefits carrying value. Business Combination - Acquisitions during the financial year Refer to Note 4 - Critical Accounting Estimates and Significant Judgements, Note 10 - Intangible Assets and Note 48 - Significant Acquisitions during Current and Preceding Financial Years Acquisition of Spark Renewables Pty Ltd and its subsidiaries (‘Spark Renewables Group’) On 20 September 2023, the Group completed its acquisition of 100% equity interest in the Spark Renewables Group for a purchase consideration of RM1,184.9 million. The Group assessed the acquisition of these subsidiaries as a business acquisition in accordance with MFRS 3 “Business Combinations”. Based on the purchase price allocation (‘PPA’) exercise performed, the fair value of identifiablenet assets recognised on the date of acquisition was RM852.5 million, of which RM325.2 million relates to fair value adjustments. The provisional goodwill recognised amounted to RM332.4 million. Acquisition of Spark Renewables Group We performed the following audit procedures: • Agreed purchase consideration to the share sale agreement; • Obtained and discussed the PPA report prepared by an external party for the acquisition to assess the appropriateness of the identification of assets acquired and liabilities assumed; • Assessed the appropriateness of key assumptions, in particular, asset useful life, plant performance, electricity prices and operating expenses, used in the underlying cash flows projections adopted in the PPA exercise by comparing these assumptions against due diligence reports, existing agreements and market outlook; • Engaged our internal valuation experts to perform the following: - assess the appropriateness of the methodology adopted by management in determining the fair value of the identified assets acquired and liabilities assumed in accordance with MFRS 13 “Fair Value Measurement”; - assess the reasonableness of