FGV Annual Report 2014

11 Profit Before Zakat and Taxation Profit before taxation is stated after charging/(crediting): (continued) Group Company 2014 2013 2014 2013 RM’000 RM’000 RM’000 RM’000 Other auditors’ remuneration: – Audit fee 1,732 1,932 – – – Non-audit fee 4,668 4,424 4,359 4,003 Staff costs* 1,649,818 1,011,481 68,470 57,093 Professional and technical fees 48,860 36,202 41,977 26,113 Contribution to Yayasan Felda 22,782 9,970 772 50 Net realised foreign exchange loss/(gain) 29,091 (15,859) 405 83 Net unrealised foreign exchange loss/(gain) 8,335 26,683 (8,360) – Research and non-capitalised development costs 26,570 – – – Construction cost recognised as an expense 24,317 – – – Provision for defined benefit plan 6,759 563 78 (32) Cost of inventory sold 561,036 176,292 – – Management fees charged by a subsidiary – – 40,595 42,216 Reversal of provision (2,000) – – – Bad debts – – 143 – * Staff costs (excluding Directors’ remuneration) are analysed as follows: Group Company 2014 2013 2014 2013 RM’000 RM’000 RM’000 RM’000 Wages, salaries and bonuses 1,222,008 737,448 47,431 44,901 Defined contribution plan 114,714 58,946 7,618 6,286 Defined benefit plan 6,759 563 78 (32) Other employee benefits 306,337 214,524 13,343 5,938 1,649,818 1,011,481 68,470 57,093 Staff costs included in costs of sales amounted to RM1,286,282,000 (2013: RM897,610,000) and RM15,885,000 (2013: RM39,163,000) for the Group and Company respectively. Felda Global Ventures Holdings Berhad pg 216 NOTES TO THE FINANCIAL STATEMENTS For The Financial Year Ended 31 December 2014