Frontken Corporation Berhad 200401012517 (651020-T) • ANNUAL REPORT 2022 111 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) 8. PROFIT BEFORE TAX Profit before tax is arrived at after crediting/(charging) the following: The Group The Company 2022 2021 2022 2021 RM RM RM RM Interest income from: - subsidiaries - - 29,204 - - third parties 1,247,179 840,722 178,495 269,458 Fair value gain on short-term investments 76,694 - - - Gain on disposal of short-term investments 339,293 25,536 323,785 17,145 Gain on disposal of property, plant and equipment 34,057 25,770 - - Lease income from property, plant and equipment 1,135,617 927,148 - - Auditors’ remuneration: - audit fee - current financial year - auditors of the Company (209,500) (191,000) (137,500) (126,000) - other auditors (418,670) (369,208) - - - overprovision in the previous financial year - auditors of the Company 1,000 - 1,000 - - other auditors (1,000) (1,000) - - - non-audit fee - auditors of the Company (5,000) (5,000) (5,000) (5,000) - member firms of the auditors of the Company (5,500) (5,800) - - Depreciation of property, plant and equipment (14,332,080) (14,573,386) (3,344) (1,382) Depreciation of right-of-use assets (3,259,024) (3,101,127) - - Directors’ remuneration: - directors of the Company: - fee (274,006) (237,765) (274,006) (237,765) - salaries and other emoluments (14,097,552) (10,406,230) (7,958,742) (4,980,381) - directors of the Subsidiaries: - salaries and other emoluments (2,280,500) (2,228,768) - - Net gain/(loss) on foreign exchange: - unrealised 1,602,546 (92,091) 19,700 (45,634) - realised 784,062 390,038 256,653 425,312 Lease expenses: - short-term leases (2,036,629) (2,286,936) (102,120) (102,120) - low value assets (92,514) (31,200) - - Property, plant and equipment written off (45,054) (2,714) - - Staff costs (142,116,753) (126,511,550) (1,047,160) (1,001,512)
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