ESR Group Limited Annual Report 2022 Notes to the Consolidated Financial Statements 31 December 2022 165 6. PROFIT BEFORE TAX The Group’s profit before tax is arrived at after charging: (a) Employee benefit expense 2022 2021 US$’000 US$’000 Wages and salaries (including directors’ and chief executive’s remuneration) 256,721 110,898 Share-based compensation expense (note 42) 26,543 14,818 Pension scheme contributions# 11,077 7,052 294,341 132,768 # 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 2022 2021 Notes US$’000 US$’000 Amortisation of other intangible assets 20 30,261 6,892 Auditor’s remuneration: — Audit services 4,710 3,289 — Non-audit services 2,050 574 Construction cost (note (i)) 9,802 43,830 Depreciation of property, plant and equipment 13 5,589 3,706 Depreciation of right-of-use assets 14 12,013 6,539 Entertainment fee 3,514 2,429 Impairment of trade receivables and bad debt written off 15,017 — Loss on disposal of items of property, plant and equipment 1,115 1 Other tax expenses 15,031 14,291 Professional service fee 68,466 51,961 Note: (i) The construction costs for the years ended 31 December 2022 and 2021 are included in “Cost of sales” in the consolidated statement of profit or loss and other comprehensive income. STRATEGIC REPORT FINANCIAL STATEMENT CORPORATE GOVERNANCE
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