Financial Statements Notes to the Financial Statements 25. PROFIT BEFORE TAX (a) Auditors’ remuneration charged to profit or loss comprises: Group Company 2024 2023 2024 2023 RM’mil RM’mil RM’mil RM’mil Auditors’ remuneration Audit fees − KPMG PLT (2) (1) * * − Member firms of KPMG International Limited (10) (10) * * − Other auditors (1) (1) – – Non-audit fees − KPMG PLT (1) (1) (1) (1) − Member firms of KPMG International Limited (7) (7) – – * Denotes balances of less than RM 1 million (b) Profit before tax is arrived at after crediting/(charging): Group Company 2024 2023 2024 2023 Note RM’mil RM’mil RM’mil RM’mil Material income/(expenses) Impairment loss made − Trade and other receivables (70) (99) – – Gain on disposal of subsidiaries – 991 – 827 Gain on disposal of interests in associates – 4 – – Change in fair value of investment properties^ 5 207 9 – – Reversal of provision for loan taken by a joint venture 27 – – – ^ Fair value gain on investment properties included in other operating income amounts to RM239 million (2023: RM9 million), and fair value loss on investment properties included in other operating expenses amounts to RM32 million (2023: nil). IHH Healthcare Berhad | Annual Report 2024 180
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