NOTES TO CONDENSED CONSOLIDATED FINANCIAL INFORMATION For the six months ended 30 June 2022 5. PROFIT BEFORE TAX (continued) The Group’s profit before tax is arrived at after charging: (b) Other items For the six months ended 30 June 2022 2021 (Unaudited) (Unaudited) US$’000 US$’000 Amortisation of other intangible assets 14,428 3,238 Auditor’s remuneration 1,521 959 Construction cost (note (i)) 151 26,771 Depreciation of property, plant and equipment 2,763 1,770 Depreciation of right-of-use assets 6,178 3,258 Exchange losses 1,056 2,091 Loss on disposal of items of property, plant and equipment 367 – Other tax expenses 8,931 6,096 Professional service fee 52,357 13,568 Note: (i) Construction costs for the six months ended 30 June 2022 and 2021 are included in “Cost of sales” in the condensed consolidated statement of profit or loss and other comprehensive income. 6. FINANCE COSTS For the six months ended 30 June 2022 2021 (Unaudited) (Unaudited) US$’000 US$’000 Interest expense on bank loans 76,674 42,662 Interest expense on other borrowings 725 615 Interest expense on bonds 18,949 31,205 Interest expense on convertible bonds 2,603 2,596 Interest accretion on convertible bonds (note (i)) 5,036 4,782 Interest expense on lease liabilities 702 326 104,689 82,186 Less: Interest capitalised (5,381) (2,376) 99,308 79,810 Note: (i) Related to non-cash portion associated with the equity element of the convertible bonds. R E A C H I N G N E W H E I G H T S 58
RkJQdWJsaXNoZXIy ODIwNTc=