Positioning for the Future | 181
Appendix
Notes to the Financial Statements
Year ended 31 December 2014
27 PROFIT BEFORE TAX
(cont’d)
The Group
The Company
Note
2014
$’000
2013
$’000
2014
$’000
2013
$’000
Restated
(c)(ii) Administrative expenses include:
(Reversal of)/Allowance for
doubtful receivables
(3,653)
2,180
–
–
Amortisation of intangible assets
4
4,877
5,840
–
–
Auditors’ remuneration
- auditors of the Company
3,064
2,880
262
184
- other auditors
4,370
4,710
–
–
Non-audit fees
- auditors of the Company
266
134
13
11
- other auditors
523
2,010
–
–
Depreciation of property,
plant and equipment
3
63,914
56,489
6,896
6,524
Operating lease expenses
19,577
21,437
5,353
4,639
Staff costs
(b)
210,485
214,363
62,482
52,316
(c)(iii) Other operating expenses include
Allowance for doubtful receivables
3,074
6,864
28,604
72,935
Foreign exchange loss
27,541
17,194
–
30
Impairment of
- subsidiaries
6(a)(iii)
–
–
9,832
191,961
- associates
7(a)(i)
60,103
50,514
–
–
- joint venture
8(a)(i)
1,800
–
–
–
Impairment and write off of
property, plant and equipment
836
13,228
64
1
Impairment of intangible assets
4
24
90
–
–
Loss on repurchase of convertible
bonds
2,713
44,639
–
–
Loss from change of ownership
interest in subsidiaries,
associates and joint venture
333*
–
–
–
Loss on disposal of investment
property
–
12,578
–
–
Loss on disposal of property,
plant and equipment
–
184
–
–
* Includes re-measurement gain attributable to recognising investment retained in former associate at its fair value of
$3.4 million (2013 nil).
