200901023978 (867077-X) Kimlun Corporation Berhad (Incorporated in Malaysia) 7. (Loss)/Profit before tax The following items have been included in arriving at (loss)/profit before tax: 2022 2021 2022 2021 RM RM RM RM Auditors' remuneration - statutory audits 280,729 236,085 43,500 43,000 - (over)/underprovision in prior years (5,000) 7,000 - - - other services 5,000 5,000 5,000 5,000 Allowance for impairment on trade receivables (Note 20) 18,538,174 2,919,132 - - Allowance for impairment on contract assets (Note 4(b)) 25,581,137 - - - Reversal of allowance for impairment on trade receivables (Note 20) (3,311,955) (597,988) - - Bad debts recovered (106,927) (593,541) - - Bad debts written off 28,487 - - - Employee benefits expenses (Note 8) 71,968,105 71,554,020 - - Non-executive directors' remuneration (Note 9) 415,500 342,200 415,500 342,200 Hire of plant and machinery 12,477,581 21,037,112 - - Depreciation of property, plant and equipment (Note 12) 33,687,207 39,165,977 - - Depreciation of right-of-use assets (Note 13) 3,055,111 3,090,321 - - Depreciation of investment properties (Note 14) 6,549 6,549 - - Gain on disposal of property, plant and equipment (643,465) (2,461,171) - - Property, plant and equipment written off 1,082,427 191,201 - - Group Company - 57 - NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022 Annual Report 2022 122
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