NOTES TO THE FINANCIAL STATEMENTS
FOR THE FInAncIAL yEAR EnDED 30 JunE 2016
6
PROFIT BEFORE TAx
Group
2016
2015
$’000
$’000
This is arrived at after charging:
Allowance for doubtful receivables (note 17)
2
75
Amortisation of intangible asset (note 12)
1,498
193
Audit fee paid/payable to auditor of the Company
214
205
Bad debts written off (note 17)
25
3
Depreciation of property, plant and equipment (note 10)
2,107
2,502
Goodwill written off (note 11)
–
578
Personnel expenses (note 7)
25,548
18,269
Property, plant and equipment written off
2
24
Rental expense
414
405
7
PERSONNEL ExPENSES
Group
2016
2015
$’000
$’000
Directors of the Company:
– Salaries and bonus
1,780
1,708
– CPF
33
44
– Fees
141
134
– Other short-term benefits
108
108
Directors of the subsidiaries:
– Salaries and bonus
985
490
– CPF
82
62
– Fees
163
271
– Other short-term benefits
83
92
Key management personnel (non-directors):
– Salaries and bonus
391
262
– CPF
36
34
– Other short-term benefits
13
8
Staff costs:
– Salaries and bonus
14,583
10,439
– CPF
731
603
– Other short-term benefits
6,419
4,014
25,548
18,269
82
ISOTEAM LTD.
ANNUAL REPORT 2016