Chemical Company of Malaysia Berhad Annual Report 2019

21. Profit for the year Note   Group   Company 2019 2018 2019 2018 Profit for the year is arrived at after charging/ (crediting): Auditors’ remuneration:  - Statutory audit KPMG PLT 270 278 77 75 Other auditors 74 90 - -  - Other services KPMG PLT 30 40 30 40 Material expenses/(income) Depreciation of property, plant and equipment 3 21,386 22,923 4,584 3,329 Depreciation of right-of-use assets 4 2,520 - 1,115 - Impairment loss/(Reversal of impairment loss) on: - Property, plant and equipment 3 469 - 390 - - Investments in subsidiaries - - 780 (5,379) - Provision for obsolete stocks 12 (1,011) 1,012 - - Change in fair value of investment properties 5 (450) - (350) (220) Profit income: - Subsidiaries - - (437) (423) - Highly liquid investments with financial  institutions (3,164) (4,230) (524) (2,955) - Other cash and cash equivalents (825) (1,761) (85) (291) Dividend income from: - Assets held for sale – other investment –  quoted shares in Malaysia (4) (6) - - - Subsidiaries - - (18,879) (21,496) - A related party - (5) - (5) Net (gain)/loss on disposal of: - Property, plant and equipment (21) 28 - 1 - Assets held for sale – investment properties (1,094) (4,100) (1,094) (4,100) Personnel expenses (including key management personnel) - Contribution to Employees Provident Fund 5,291 4,956 1,377 1,140 - Wages, salaries and others 29,997 32,295 6,992 6,670 Property, plant and equipment written off 3 336 304 - - Fair value gain on other investment (80) - (80) - BUSINESS OVERVIEW OTHER INFORMATION GOVERNANCE STRUCTURE 179 ANNUAL REPORT 2019 FINANCIAL STATEMENTS

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