6. FINANCE COSTS Group Company 2024 RM’000 2023 RM’000 2024 RM’000 2023 RM’000 Interest expense on: – bank borrowings 22,071 21,708 14,349 13,407 – lease liabilities (Note 15) 962 1,092 532 803 – deferred consideration payable (Note 36(e)) 1,346 – – – – revenue contracts 2,705 – – – Amortisation of capitalised borrowing cost 76 91 – – Commitment fees 1,177 203 – – Bank charges 1,017 402 14 12 29,354 23,496 14,895 14,222 7. PROFIT BEFORE TAX AND ZAKAT The following amounts have been charged/(credited) in arriving at profit before tax and zakat: Group Company 2024 RM’000 2023 RM’000 2024 RM’000 2023 RM’000 Employee benefits expense (Note 8) 1,321,869 1,172,349 – 98 Non-executive directors’ remuneration excluding benefits-in-kind (Note 9) 1,130 1,102 1,130 1,102 Auditors’ remuneration: Statutory audit: – Ernst & Young PLT 1,106 1,016 252 234 – other member firms of Ernst & Young Global 613 333 – – – other auditors 262 268 – – Other assurance services 16 15 16 15 Other services 135 138 65 45 Amortisation of intangible assets (Note 17) 36,956 27,908 – – Depreciation of right-of-use assets (Note 15) 15,190 14,982 9,583 9,617 Depreciation of property, plant and equipment (Note 13) 43,935 44,222 549 389 Net loss on disposal of plant and equipment – 742 – – Intangible asset written off 1,245 - – – Property, plant and equipment written off (Note 13) 19 – – – Allowance for ECL on trade and other receivables (Note 22) 2,149 1,599 18,938 – Bad debts written off – 801 – – Impairment loss on investment in a subsidiary (Note 18(b)) – – 1,233 – Net foreign exchange loss: – realised 190 – 54 – – unrealised 1,363 – 292 – Loss on derecognition of lease 94 – 69 – Reversal of provision for Long-Term Incentive Plan (Note 34) – (1,620) – – Notes to the Financial Statements For the year ended 31 December 2024 UEM EDGENTA BERHAD 306 Integrated Annual Report 2024
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