APM AUTOMOTIVE HOLDINGS BERHAD
86
NOTES TO THE
FINANCIAL STATEMENTS
24. Profit before tax (continued)
Group
Company
2014
2013
2014
2013
RM’000
RM’000
RM’000
RM’000
Restated
Profit before tax is arrived at after charging
(continued):
Depreciation of property, plant and equipment
31,778
24,886
125
270
Impairment loss
- trade receivables
100
588
-
-
Loss on disposal of property, plant and equipment
-
-
51
80
Net foreign exchange loss
- realised
-
-
18
30
Personnel expenses (including key management
personnel)
- Employee benefits
1,541
1,570
-
321
- Termination benefits
-
261
-
-
- Contributions to state plans
8,434
7,966
165
304
- Wages, salaries and others
117,934
105,816
1,485
1,381
Property, plant and equipment written off
3,358
88
-
-
Provision of warranties
3,765
19,483
-
-
Rental of premises
1,189
1,307
-
-
Royalties
11,748
13,999
-
-
and after crediting:
Gain on disposal of property, plant and equipment
1,029
134
-
-
Net foreign exchange gain
- realised
1,074
4,845
-
-
- unrealised
149
92
38
-
Rental income from investment properties
2,903
2,355
-
-
Reversal of impairment loss
- trade receivables
528
345
-
-
Reversal of provision of warranties
1,148
441
-
-
Net dividends received from subsidiaries
-
-
70,000
141,521
Fair value adjustment on investment properties
5,434
3,755
-
-
