Baker Technology LimitedAnnual Report 2014
109
8.
Profit before tax
The following items havebeen included in arriving at profit before tax:
Group
2014
2013
$
$
Depreciationof property, plant andequipment
2,210,944
1,236,830
Consultancy service feepaid / payable todirectors
159,715
177,735
Finance costs on loans andborrowings
–
7,670
Operating leaseexpenses
1,448,118
968,276
Inventorieswrittendown
1,950,000
–
Employeebenefits expense (includingexecutivedirectors):
- Contributions todefined contributionplans
795,508
603,970
- Salaries, wages, bonuses andother costs
9,473,033
6,969,384
Audit fees paid to auditors of theCompany
173,900
174,000
Non-audit fees paid to:
- Auditors of theCompany
17,500
33,950
- Other auditors
88,112
82,739
Legal andother professional fees
328,812
35,528
NOTES TO THE
FINANCIAL STATEMENTS
For the financial year ended 31December 2014
