Fraser & Neave Holdings Bhd Annual Report 2021

18. EMPLOYEE BENEFITS #CONTINUED$ SENSITIVITY ANALYSIS Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have a!ected the defined benefit obligation by the amounts shown below. Discount rate Rate of change in salaries Group 1% increase RM’000 1% decrease RM’000 1% increase RM’000 1% decrease RM’000 2021 (Decrease)/Increase in defined benefit obligation (3,662) 4,740 4,815 (3,777) 2020 (Decrease)/Increase in defined benefit obligation (4,570) 5,354 5,157 (4,497) Although the analysis does not account to the full distribution of cash flows expected under the plan, it provides an approximation of the sensitivity of the assumptions shown. 19. TRADE AND OTHER PAYABLES Group Company Note 2021 RM’000 2020 RM’000 2021 RM’000 2020 RM’000 Current Trade payables 267,445 224,547 – – Other payables – Accrued expenses 45,583 43,080 979 1,367 – Advertising and promotion 42,530 49,904 – – – Deposits 19.1 22,637 20,354 – – – Distributor incentives, discounts and rebates 33,998 25,731 – – – Interest 225 1,127 – – – Sta! costs 34,837 26,698 6 – – Sundry creditors 40,150 43,074 47 – – Others 36,440 41,134 195 – 256,400 251,102 1,227 1,367 Amounts due to related parties – Subsidiaries 19.2 – – 85,201 87,932 – Related companies 19.3 34,408 41,005 17 17 34,408 41,005 85,218 87,949 558,253 516,654 86,445 89,316 218 NOTES TO THE F INANCIAL STATEMENTS