FORWARD TOGETHER Notes to the Consolidated Financial Statements 31 December 2022 170 9. FIVE HIGHEST PAID EMPLOYEES The five highest paid employees during the year included two directors (2021: two directors), details of whose remuneration are set out in note 8 above. Details of the remuneration for the year of the remaining three (2021: three) highest paid employees who are neither a director nor chief executive of the Company are as follows: 2022 2021 US$’000 US$’000 Salaries, allowances and benefits-in-kind 6,236 3,977 Share-based compensation expense 5,270 3,077 Pension scheme contributions 169 30 11,675 7,084 The numbers of non-director highest paid employees whose remuneration fell within the following bands are as follows: Number of employees 2022 2021 HK$11,000,001 to HK$11,500,000 — 1 HK$15,500,001 to HK$16,000,000 — 1 HK$25,000,001 to HK$25,500,000 1 — HK$27,000,001 to HK$27,500,000 1 — HK$29,000,001 to HK$29,500,000 — 1 HK$39,000,001 to HK$39,500,000 1 — 3 3 During the year and in prior years, share options were granted to non-director and non-chief executive highest paid employees in respect of their services to the Group, further details of which are included in the disclosures in note 42 to the financial statements. The fair value of such options, which has been recognised in profit or loss over the vesting period, was determined as at the date of grant and the amount included in the financial statements is included in the above non-director and non-chief executive highest paid employees’ remuneration disclosures. 10. INCOME TAX EXPENSE 2022 2021 US$’000 US$’000 Current tax 132,489 45,789 Deferred tax (note 29) 51,527 60,375 184,016 106,164 The Company was incorporated in the Cayman Islands as an exempted company with limited liability under the Cayman Islands Companies Law and is exempted from the payment of Cayman Islands income tax. During the year, Hong Kong profits tax has been provided at the rate of 16.5% (2021: 16.5%) on the assessable profits arising in Hong Kong.
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