ESR AR 2019 EN

Notes to the Consolidated Financial Statements 31 December 2019 168 Focused 6. PROFIT BEFORE TAX The Group’s profit before tax is arrived at after charging/(crediting): (a) Employee benefit expense 2019 2018 USD’000 USD’000 Wages and salaries (including directors’ and chief executive’s remuneration) 84,123 52,412 Equity-settled share option expense (note 42) 18,469 23,157 Pension scheme contributions 5,530 3,890 108,122 79,459 (b) Other items 2019 2018 Notes USD’000 USD’000 Construction cost* 68,167 39,645 Other tax expenses 6,725 8,884 Professional service fee 37,560 19,799 Auditor’s remuneration: – audit services 4,903 1,498 – non-audit services 1,383 1,144 Exchange losses 1,111 869 Entertainment fee 2,367 2,052 Depreciation of property, plant and equipment 13 4,660 1,812 Amortisation of other intangible assets 21 6,867 5,089 Depreciation of right-of-use assets 14 4,836 3,325 Fair value gains on investment properties 19 (226,083) (172,467) Loss on disposal of items of property, plant and equipment 703 9,697 * The construction costs for the years ended 31 December 2019 and 2018 are included in “Cost of sales” in the consolidated statement of profit or loss and other comprehensive income.