Page 155 - Demo

37Significant actuarial assumptions are summarised below.(Unit: Percent per annum)Consolidated financial statements Separate financial statements2025 2024 2025 2024Discount rate 2.20 - 4.13 2.70 - 4.13 2.20 2.70 - 3.03Salary increase rate 4.00 - 7.00 4.00 - 6.00 6.00 - 7.00 4.00The result of sensitivity analysis for significant assumptions that affect the present value of the long-term employee benefit obligation as at 31 March 2025 and 2024 are summarised below.(Unit: Million Baht)2025Consolidated financial statements Separate financial statementsIncrease 1% Decrease 1% Increase 1% Decrease 1%Discount rate (3.6) 4.3 (2.9) 3.5Salary increase rate 4.1 (3.5) 3.2 (2.7)(Unit: Million Baht)2024Consolidated financial statements Separate financial statementsIncrease 1% Decrease 1% Increase 1% Decrease 1%Discount rate (1.8) 2.1 (1.1) 1.3Salary increase rate 2.0 (1.8) 1.2 (1.1)20. Statutory reservePursuant to Section 116 of the Public Limited Companies Act B.E. 2535, the Company is required to set aside a statutory reserve at least 5% of its net profit after deducting accumulated deficit brought forward (if any), until the reserve reaches 10% of the registered capital. The statutory reserve is not available for dividend distribution. Super Turtle Public Company Limited 153Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report Attachment