Tropicana Corporation Berhad Annual Report 2023

-" (LOSS).PROFIT#BEFORE#TAX The!following!amounts!have!been!included!in!arriving!at!(loss).profit!before!tax) Group Company +"+$ +"++ +"+$ +"++ RM’""" RM’""" RM’""" RM’""" Employee!benefits!expenses!(Note!$#) !#.#%+)&! !"#%&--0! !,%.$+! !$0&""+! Auditors’!remuneration) -!audit!fee !#%.",! !$&1-0! !$#$! !1+0! -!non-audit!fee !..! !"/! !."! !"/! Depreciation!of!property&!plant!and!equipment!(Note!$/) !$"%(.$! !++&#1$! !+$'! !+"-! Depreciation!of!right-of-use!assets!(Note!+/(a)) !'%$#&! !%&#%$! !#+.! !+--! Amortisation!of!intangible!assets!(Note!"") !'.&! !1/-! !– –! Amortisation!of!deferred!license!fees!(Note!+1(a)) !('%"(() !(/&%#+) – – Amortisation!of!security!retainers!accumulation!fund (Note!"+(b)(i)) !##! !$$! !–! – Unrealised!returns!on!security!retainers!accumulation!fund (Note!"+(b)(i)) !(+$+) !(""1) !–! –! Fair!value!loss!on!investment!properties&!net!(Note!$0) !–! !+&/$#! !–! –! Fair!value!loss.(gain)!on!quoted!shares !#%'#&! !(+0&/"0) !–! –! Impairment!loss!on) -!property&!plant!and!equipment!(Note!$/) !#)%)$(! !1&$#$! !–! – -!trade!and!other!receivables !#%.)&! !,&%$%! !–! – -!intangible!assets!(Note!"") !#%&&+! –! !–! –! Property&!plant!and!equipment!written!o( !$#! !$01! !–! – Biological!assets!written!o(!(Note!$1) !–! !$0! !–! –! Loss!on!lease!termination !'&.! !+/$! –! –! Loss!on!disposal!of) -!property&!plant!and!equipment !$,(! –! !–! –! -!asset!classified!as!held!for!sale !– !1/-! !–! –! Net!loss!on!foreign!exchange) -!realised !((! !$11! –! !+$! -!unrealised !+%&""! –! !–! –! Inventories!written!down !##,%&,,! !+0/&0"+! !–! –! Bad!debts!written!o( !.'$! !,,1! !–! –! Direct!operating!expenses!arising!from!investment!properties !#(%&''! !$/&-,0! !–! –! Management!fees!charged!by!a!subsidiary!(Note!+%(a)) –! –! !(%#+$! !%&/,/! Land!held!for!property!development!written!o(!(Note!$%(a)) !–! !1&#1/! !–! –! Expenses!relating!to!short-term!leases !+)"! !%+! !–! –! Expenses!relating!to!low-value!assets !#.#! !"#%! !–! – Included!in!auditors’!remuneration!of!the!Company!amounting!to!RM$11&###!("#"")!RM",0&###)!is!borne!and!paid!by!the!Company!on! behalf!of!its!subsidiaries' NOTES TO THE FINANCIAL STATEMENTS FOR!THE!FINANCIAL!YEAR!ENDED!'$!DECEMBER!"%"' 214 ANNUAL REPORT 2023

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