64 Notes to Condensed Consolidated Financial Information 30 June 2024 STRENGTH IN UNITY 5. (LOSS)/PROFIT BEFORE TAX (continued) The Group’s (loss)/profit before tax is arrived at after charging: (continued) (b) Other items For the six months ended 30 June 2024 2023 (Unaudited) (Unaudited) US$’000 US$’000 Amortisation of other intangible assets (note (i)) 17,343 13,855 Auditor’s remuneration 2,190 2,074 Construction cost (note (ii)) 15,539 2,699 Depreciation of property, plant and equipment 3,019 3,211 Depreciation of right-of-use assets 7,320 5,950 Exchange losses 4,681 — Impairment of investments in joint ventures and associates 2,905 — Impairment of assets held for sale 97,411 — Impairment of trade receivables and other receivables and bad debt written off 1,351 26 (Gain)/Loss on disposal of items of property, plant and equipment (44) 47 Other tax expenses 7,070 7,885 Professional service fee 19,290 12,490 Notes: (i) Amortisation of other intangible assets for the six months ended 30 June 2024 and 2023 are included in “Administrative expenses” in the condensed consolidated statement of profit or loss and other comprehensive income. (ii) The construction costs for the six months ended 30 June 2024 and 2023 are included in “Cost of sales” in the condensed consolidated statement of profit or loss and other comprehensive income. 6. FINANCE COSTS For the six months ended 30 June 2024 2023 (Unaudited) (Unaudited) US$’000 US$’000 Interest expense on bank loans 156,312 147,186 Interest expense on other borrowings 1,208 980 Interest expense on bonds 6,843 8,693 Interest expense on convertible bonds — 2,603 Interest accretion on convertible bonds (note (i)) — 5,289 Interest expense on lease liabilities 845 850 165,208 165,601 Less: Interest capitalised (11,568) (6,812) 153,640 158,789 Note: (i) Related to non-cash portion associated with the equity element of the convertible bonds.
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