Yinson Annual Report 2018

7. COST OF SALES Group 2018 2017 RM’000 RM’000 Included in cost of sales are: Amortisation of unfavourable contracts (Note 34) (20,435) (19,938) Depreciation of property, plant and equipment (Note 16) 216,927 106,364 Employee benefits expenses (Note 10) 2,733 45 Vessel operating expenses 108,402 113,806 8. OTHER INCOME Group Company 2018 2017 2018 2017 RM’000 RM’000 RM’000 RM’000 Fair value gain on marketable securities 386 127 – – Investment income 163 293 12 12 Gain on disposal of subsidiaries and associate (Note 47) – – – 5,183 Net gain on foreign exchange 49,114 30,651 – 34,389 Gain on sale of other investments 433 588 – – Reversal of impairment loss of trade receivables (Note 24(a)) 649 – – – Gain on disposal of property, plant and equipment 124 – 124 – Accrued/(reversal of) reimbursements on additional taxes 6,297 (24,491) – – Miscellaneous 1,999 271 8 – 59,165 7,439 144 39,584 Corporate Overview Stewardship Governance Accountability 133 Yinson Holdings Berhad Annual Report 2018

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