Kimlun Corporation Berhad Annual Report 2019

Annual Report 2019 Kimlun Corporation Berhad NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2019 (cont’d) 114 7. Profit before tax The following items have been included in arriving at profit before tax: 2019 2018 2019 2018 RM RM RM RM Auditors' remuneration - statutory audits 178,359 141,883 38,000 33,000 - overprovision in prior years (1,000) (500) - - - other services 5,000 5,000 5,000 5,000 Allowance for impairment on trade receivables (Note 21) 630,464 1,838,324 - - Reversal of allowance for impairment on trade receivables (Note 21) (209,039) - - - Bad debts written off - 1,504 - - Employee benefits . expenses (Note 8) 85,282,448 75,500,590 - - Non-executive directors' remuneration (Note 9) 256,500 239,850 256,500 239,850 Hire of plant and machinery 60,143,273 33,059,162 - - Depreciation of property, plant and equipment (Note 12) 50,562,841 40,439,057 - - Depreciation of right-of-use assets (Note 13) 3,577,475 - - - Gain on disposal of property, plant and equipment (310,801) (324,836) - - Loss/(gain) on disposal of investment properties 139,230 (18,953) - - Loss on disposal of properties held for sale 140,294 - - - Property, plant and equipment written off (Note 12) 248,634 134,842 - - Gain on derecognition of right-of-use assets (60,880) - - - Operating lease rentals: - land and building 29,456 4,103,562 - - - office equipment 169,570 158,448 - - Company Group