44 LAND LEASE AGREEMENT (“LLA”) LIABILITY (CONTINUED) The sensitivity of the LLA liability to changes in key assumptions is as follows: Key assumptions Change in assumption Impact on LLA liability 2024 (i) Discount rate Increase by 0.5% Decrease by RM181 million Decrease by 0.5% Increase by RM202 million (ii) Short term CPO price Increase by RM100 per metric tonne Increase by RM9 million Increase by RM575 per metric tonne Increase by RM49 million Decrease by RM200 per metric tonne Decrease by RM17 million Medium term CPO price Increase by RM200 per metric tonne Increase by RM34 million Decrease by RM300 per metric tonne Decrease by RM53 million (iii) Short term PK price Increase by RM316 per metric tonne Increase by RM8 million Decrease by RM110 per metric tonne Decrease by RM3 million (iv) Medium term PK price Increase by RM110 per metric tonne Increase by RM5 million Decrease by RM165 per metric tonne Decrease by RM8 million (v) Improvement/reduction in short to medium term FFB yield Increase/decrease by 15% Increase/decrease by RM149 million (vi) Short to medium term mature estate cost Increase/decrease by 10% Decrease/increase by RM70 million (vii) Short to medium term immature estate cost Increase/decrease by 10% Decrease/increase by RM16 million 2023 (i) Discount rate Increase by 0.5% Decrease by RM182 million Decrease by 0.5% Increase by RM203 million (ii) Short term CPO price Increase by RM400 per metric tonne Increase by RM33 million Decrease by RM100 per metric tonne Decrease by RM8 million Medium term CPO price Increase by RM550 per metric tonne Increase by RM91 million Decrease by RM100 per metric tonne Decrease by RM18 million (iii) Short term PK price Increase/decrease by RM200 per metric tonne Increase by RM5 million Medium term PK price Increase/decrease by RM50 per metric tonne Decrease by RM1 million (iv) Improvement/reduction in short to medium term FFB yield Increase/decrease by 20% Increase/decrease by RM156 million (v) Short to medium term mature estate cost Increase/decrease by 20% Decrease/increase by RM123 million (vi) Short to medium term immature estate cost Increase/decrease by 20% Decrease/increase by RM34 million FGV Holdings Berhad | Audited Financial Statements 2024 Notes to the Financial Statements For the financial year ended 31 December 2024 164
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