170 Notes to the Consolidated Financial Statements 31 December 2023 6. PROFIT BEFORE TAX The Group’s profit before tax is arrived at after charging: (a) Employee benefit expense 2023 2022 US$’000 US$’000 Wages and salaries (including directors’ and chief executive’s remuneration) 241,470 256,721 Share-based compensation expense (note 42) 19,178 26,543 Pension scheme contributions* 10,981 11,077 271,629 294,341 * There are no forfeited contributions that may be used by the Group as the employer to reduce the existing level of contributions. (b) Other items 2023 2022 Notes US$’000 US$’000 Amortisation of other intangible assets (note (i)) 20 31,293 30,261 Auditor of the Company: — Audit services 4,352 2,594 — Non-audit services 776 762 Other auditors: — Audit services 702 2,116 — Non-audit services 604 1,288 Construction cost (note (ii)) 36,549 9,802 Depreciation of property, plant and equipment 13 6,350 5,589 Depreciation of right-of-use assets 14 12,700 12,013 Entertainment fee 3,966 3,514 Impairment of goodwill 13,571 — Impairment of investments in joint ventures and associates 5,172 — Impairment of trade receivables and other receivables and bad debt written off 774 15,017 Impairment of other intangible assets 20 15,596 541 Loss on disposal of items of property, plant and equipment 234 1,115 Other tax expenses 15,904 15,031 Professional service fee 37,657 68,466 Note: (i) Amortisation of other intangible assets for the year are included in “Administrative expenses” in the consolidated statement of profit or loss and other comprehensive income. (ii) The construction costs for the year are included in “Cost of sales” in the consolidated statement of profit or loss and other comprehensive income. STRENGTH IN UNITY
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