140 Annual Report 2022 PROFIT BEFORE TAX (CONT’D) 6. 2022 RM The Company 2021 RM 2021 RM 2022 RM The Group Interest expense: Profit before tax is arrived at after charging: (Cont’d) Amount owing to landowner Non-controlling interests Bad debt recovered Dividend income from other investment Gain on disposal of: Fair value gains arising on transfer of inventories to investment properties (Note 14) And after crediting: Biological assets (Note 25) Investment properties (Note 14) Non-current assets classified as held for sale Other investment Property, plant and equipment Impairment loss no longer required on: Loan receivables (Note 20) Trade receivables (Note 20) Other receivables (Note 20) Subsidiaries Deferred payment arrangement with contractor Lease liability Loans and borrowings Unwinding of discount Loss on disposal of property, plant and equipment Net losses on foreign exchange: Inventories written off Property, plant and equipment written off Realised Unrealised Expenses relating to leases: Short-term leases Low-value assets Personnel expenses (including key management personnel): Contributions to Employees Provident Fund Provision for post-employment benefit obligations (Note 30) Wages, salaries and others 729,081 - - 170,994 - - - 79,364 - - - 263,884 845,204 - - 860,773 22,305,149 5,326,784 5,937,334 18,209,089 7,629,544 - - 5,806,384 31,508,978 - 5,937,334 25,390,488 721 - - 577 1,632 - - - - 85,891 2,674 559,835 - - 20,650 - 6,039,905 - - 6,016,775 2,064,106 - - 3,163,357 56,300,471 257,024 260,540 54,877,222 354,678 3 - 587,418 165,095 - - 259,184 69,171 - - 29,790 Changes in fair values of: - - - 18,700 1,637,252 - - - - - - 2,435,000 21,614 - - 46,223 - - - 2,950,269 3,274,186 - - 1,321,487 188,329 - - 6,665 - - - 259,789 - - - 323,748 77,608 - - - - - - 245,421 53,279 - - - Notes to the Financial Statements For the Financial Year Ended 30 September 2022
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