NOTES TO THE FINANCIAL STATEMENTS 21. PROVISIONS (CONTINUED) (b) Provision for employee benefits (continued) Initially, the fair value of services received in return for the SAR granted is based on the fair value of the instruments at the grant date. The fair value of the liability is re-measured at each reporting date until settlement, measured using the fair market value of the Subsidiary per share less the grant price. The fair market value of the Subsidiary, as defined by its By-Laws, is measured by way of discounted cash flow of approved business plan and market comparison against semiconductor industry and in particular listed entities with business similar to the Subsidiary. The fair value as at reporting date is RM0.57 (2024: RM0.55) per SAR unit. 22. LEASE LIABILITIES Group 2025 RM’000 2024 RM’000 At 1 January 1,557 3,036 Addition 1,935 - Interest expense 100 164 Repayment of principal and interest (1,988) (1,920) Changes due to lease modification - 371 Derecognition due to lease modification (188) (117) Foreign currency translation (3) 23 At 31 December 1,413 1,557 Analysed: Non-current liabilities 113 713 Current liabilities 1,300 844 1,413 1,557 23. PROVISION FOR DECOMMISSIONING COSTS Group 2025 RM’000 2024 RM’000 Non-current Provision for decommissioning costs 352,990 425,383 DNeX INTEGRATED REPORT 2025 186 ABOUT THIS REPORT LEADERSHIP VALUE CREATION @DNeX LEADERSHIP INSIGHTS OVERVIEW OF DAGANG NeXCHANGE BERHAD
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