2019 UEM Edgenta Annual Report

186 Notes to the Financial Statements For the year ended 31 December 2019 7. PROFIT BEFORE TAX The following amounts have been charged/(credited) in arriving at profit before tax: Group Company 2019 RM’000 2018 RM’000 2019 RM’000 2018 RM’000 Employee benefits expense (Note 8) 856,882 751,342 71,584 54,671 Non-executive directors’ remuneration excluding benefits-in-kind (Note 9) 1,287 1,323 1,243 1,188 Auditors’ remuneration: - statutory 1,247 1,236 148 138 - others 1,055 340 37 340 Depreciation of right-of-use assets (Note 37) 10,050 - 8,351 - Operating leases: - minimum lease payments of premises - 14,605 - 1,883 - minimum lease payments of motor vehicles - 1,461 - - - minimum lease payments of plant and machineries - 736 - 96 Expense relating to: - short-term leases (Note 37) 3,797 - 384 - - leases of low-value assets (Note 37) 349 - 83 - Amortisation of: - prepaid land lease payments (Note 15) - 87 - - - intangible assets (Note 16) 23,557 22,353 476 183 Depreciation of property, plant and equipment (Note 13) 48,750 45,001 3,346 3,225 Net (gain)/loss on disposal of plant and equipment (34) (658) - 633 Property, plant and equipment written off (Note 13) 42 9 - - (Gain)/loss on disposal of asset held for sale (Note 25) (647) - 132 - Intangible asset written off (Note 16) 4 - - - Provision for ECL on trade and other receivables (Note 21) 6,214 9,935 7,105 - Bad debts written off 200 - - - Impairment loss on investment in subsidiary (Note 17(a)) - - 81,430 129,000 Net foreign exchange loss: - realised 237 32 - - - unrealised 9 24 - -