ESR IR 2021 - EN

58 STEP FORWARD Notes to Condensed Consolidated Financial Information 30 June 2021 5. PROFIT BEFORE TAX (continued) The Group’s profit before tax is arrived at after charging: (continued) (b) Other items For the six months ended 30 June 2021 2020 (Unaudited) (Unaudited) US$’000 US$’000 Amortisation of other intangible assets 3,238 2,635 Auditor’s remuneration 959 725 Construction cost (note (i)) 26,771 54,401 Depreciation of property, plant and equipment 1,770 1,547 Depreciation of right-of-use assets 3,258 2,951 Exchange losses 2,091 – Loss on disposal of items of property, plant and equipment – 53 Other tax expenses 6,096 5,713 Professional fees (note (ii)) 13,568 5,032 Notes: (i) Construction costs for the six months ended 30 June 2021 and 2020 are included in “Cost of sales” in the condensed consolidated statement of profit or loss and other comprehensive income. (ii) Included a consultancy fee of US$750,000 to an affiliate of a shareholder. 6. FINANCE COSTS For the six months ended 30 June 2021 2020 (Unaudited) (Unaudited) US$’000 US$’000 Interest expense on bank loans 42,662 43,663 Interest expense on other borrowings 615 3,160 Interest expense on bonds 31,205 29,115 Interest expense on convertible bonds 2,596 – Interest accretion on convertible bonds (note (i)) 4,782 – Interest expense on lease liabilities 326 1,200 82,186 77,138 Less: Interest capitalised (2,376) (5,479) 79,810 71,659 Note: (i) Related to non-cash portion associated with the equity element of the convertible bonds.