AUDITED FINANCIAL STATEMENTS 2022 161 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022 46 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 2022 (i) Discount rate Increase by 0.5% Decrease by RM185 million Decrease by 0.5% Increase by RM207 million (ii) Short term CPO price Increase by RM500 per metric tonne Increase by RM47 million Decrease by RM500 per metric tonne Decrease by RM47 million Medium term CPO price Increase by RM250 per metric tonne Increase by RM45 million Decrease by RM250 per metric tonne Decrease by RM50 million (iii) Short term PK price Increase/decrease by RM200 per metric tonne Increase/decrease by RM5 million Medium term PK price Increase/decrease by RM100 per metric tonne Increase/decrease by RM5 million (iv) Improvement/reduction in short to medium term FFB yield Increase/decrease by 10% Increase/decrease by RM89.0 million (v) Short to medium term mature estate cost Increase/decrease by 10% Decrease/increase by RM62 million (vi) Short to medium term immature estate cost Increase/decrease by 10% Decrease/increase by RM15 million 2021 (i) Discount rate Increase by 0.5% Decrease by RM185 million Decrease by 0.5% Increase by RM115 million (ii) Short term CPO price Increase by RM1,000 per metric tonne Increase by RM93 million Decrease by RM1,000 per metric tonne Decrease by RM98 million Medium term CPO price Increase by RM250 per metric tonne Increase by RM65 million Decrease by RM250 per metric tonne Decrease by RM68 million (iii) Short term PK price Increase/decrease by RM300 per metric tonne Increase/decrease by RM8 million Medium term PK price Increase/decrease by RM100 per metric tonne Increase/decrease by RM7 million (iv) Improvement/reduction in short to medium term FFB yield Increase/decrease by 10% Increase/decrease by RM108 million (v) Short to medium term mature estate cost Increase/decrease by 10% Decrease/increase by RM64 million (vi) Short to medium term immature estate cost Increase/decrease by 10% Decrease/increase by RM16 million
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