Page 160 - annual report AUCT 2025_Eng

Business Operation and Operating Results Corporate Governance Financial Statements Attachments
16. Provision for employee benefits
Provision for employee benefits, which represents compensation payable to employees after they
retire, was as follows:
2025 18,769,351 (Unit : Baht)
2024
17,993,113
Provision for employee benefits at beginning of year Included in profit or loss:
Current service cost 2,381,347 2,147,444
Interest cost 484,093 559,595
Included in other comprehensive income:
Remeasurement loss arising from
Financial assumptions changes - 576,256
Experience adjustments - 1,652,283
Benefits paid during the year (2,264,982) (4,159,340)
Provision for employee benefits at end of year 19,369,809 18,769,351
The Company expects that no long-term employee benefits will be paid within the next year (2024:
Baht 1.6 million).
As at 31 December 2025, the weighted average duration of the liabilities for long-term employee
benefit is 13 years (2024: 13 years).
Significant actuarial assumptions are summarised below.
(Unit : percent per annum)
2025 2024
Discount rate 2.7 2.7
Salary increase rate 5.0 5.0
Turnover rate 7.64 - 22.9 7.64 - 22.9
160
Annual Registration Statement / Annual Report 2025
(Form 56-1 One Report)