187 F INANC IAL Statements Sect ion 05 Annual Report 2022 NOTES TO THE F INANC I AL STATEMENTS For the year ended 31 December 2022 10. PROFIT BEFORE TAX AND ZAKAT (contd.) The following items have been included in arriving at profit before tax: (contd.) Group Company 2022 RM’000 2021 RM’000 2022 RM’000 2021 RM’000 Written off of (Note 17): Right-of-use assets - 297 - - Lease liabitlites - (263) - - Intangible assets 4,427 - - - Expenses relating to: - short-term leases 1,287 694 - - - leases of low value assets 703 828 - - Impairment of investment properties (Note 18) 592 - - - Allowance for expected credit losses on (Note 24): - Trade receivables 69 4,359 - - - Other receivables - 3 - - - Amount due from subsidiaries - - - 610 Provision for liquidated ascertained damages - 214 - - Inventories written off - 29 - - Share-based payment 514 212 514 212 Net unrealised foreign exchange loss 522 383 549 72 Net realised foreign exchange loss/(gain) 737 (220) - - Provision for onerous project 460 - - - 11. EMPLOYEE BENEFITS EXPENSE Group 2022 RM’000 2021 RM’000 Wages, salaries and bonus 259,512 201,020 Employee allowances 32,324 33,169 Defined contribution plan 30,633 25,853 Defined benefit retirement plan (Note 30) 5,792 6,509 Share-based payment (i) 311 117 Other staff related expenses 29,773 23,105 358,345 289,773 (i) The Group offered up to 9,989,600 (2021: 9,989,600) shares to employees and executive directors of the Group under the long term incentive plan (“LTIP”), that comprises the restricted share incentive plan and performance-based share incentive plan. Further details are disclosed in Note 38.
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