23.
PROFIT/(LOSS) BEFORE TAXATION (CONT'D)
GROUP
COMPANY
2014
2013
2014
2013
RM
RM
RM
RM
And crediting:
Bad debts recovered
-
812
-
-
Deferred income released
834,612
3,199,222
-
-
Dividend income – from unquoted
investment
-
54,911
-
54,911
Gain on disposal of property, plant
and equipment
33,992
5,799
-
-
Gain on disposal of non-current
asset held for sale
-
48,200
-
-
Interest income
78,486
213,287
2,573
-
Management fee charged to
subsidiaries
-
-
3,265,000
3,036,270
Net gain on foreign exchange
- realised
398,901
-
-
-
- unrealised
499,995
248,106
-
-
Reversal of impairment loss on
receivables
101,001
758,021
-
-
Reversal of inventories written-
down
668,379
1,280,918
-
-
*
Staff costs are
analysed as follows:
- Salaries, allowances, commission
and bonus
16,544,905
13,955,288
3,130,948
2,915,455
- EPF
1,889,228
1,693,509
376,887
349,216
- SOCSO
180,257
154,479
9,297
8,677
18,614,390
15,803,276
3,517,132
3,273,348
Directors’ emoluments
Included in the Group’s staff costs are Directors’ emoluments as shown below:
GROUP AND COMPANY
2014
2013
RM
RM
Directors of the Company:
Executive:
- Salaries, allowances and bonus
1,597,933
1,298,571
- EPF
191,783
155,829
1,789,716
1,454,400
- Benefits-in-kind
19,500
-
1,809,216
1,454,400
Non-Executive:
- Salaries and allowances
9,500
14,500
1,818,716
1,468,900
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2014 (CONT’D)
•
Pentamaster Corporation Berhad
(572307-U)
Annual Report 2014
73
