NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 December 2021 6. PROFIT BEFORE TAX The Group’s profit before tax is arrived at after charging: (a) Employee benefit expense 2021 2020 US$’000 US$’000 Wages and salaries (including directors’ and chief executive’s remuneration) 110,898 98,832 Equity-settled share option expense (note 40) 14,818 14,082 Pension scheme contributions 7,052 5,442 132,768 118,356 (b) Other items 2021 2020 Notes US$’000 US$’000 Amortisation of other intangible assets 20 6,892 7,635 Auditor’s remuneration: – Audit services 3,289 2,426 – Non-audit services 574 1,044 Construction cost* 43,830 91,674 Depreciation of property, plant and equipment 13 3,706 3,275 Depreciation of right-of-use assets 14 6,539 6,231 Entertainment fee 2,429 2,339 Exchange losses – 5,425 Loss on disposal of items of property, plant and equipment 1 75 Other tax expenses 14,291 12,017 Professional service fee 51,961 22,365 * The construction costs for the years ended 31 December 2021 and 2020 are included in “Cost of sales” in the consolidated statement of profit or loss and other comprehensive income. R E A C H I N G N E W H E I G H T S 174
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