2009 - TDM Berhad

88 TDM Berhad (6265-P)Notes to the Financial Statements5. Profit Before TaxThe following amounts have been included in arriving at profi t before tax:GroupCompany2009 2008 2009 2008RM’000 RM’000 RM’000 RM’000RestatedRestatedEmployee benefi ts expense (Note 6) 24,959 20,230 3,819 4,053Non-executive directors’ remuneration (Note 7) 1,392 1,732 575 710Auditors’ remuneration– current year 230 230 51 51– other services 6 19 – 15Depreciation of property, plant and equipment (Note 11) 12,031 11,063 34 311Property, plant and equipment written off (Note 11) 1 182 – –Amortisation of prepaid land lease payments (Note 12) 3,519 4,211 832 831Impairment of property, plant and equipment (Note 11) 1,312 – 1,035 –Amortisation of livestocks (Note 13) 1,384 1,194 – –Reversal of impairment of prepaid land lease payments (Note 12) (488) – – –Biological assets written off (Note 13) – 33 – –Rental of premises 3,227 3,002 540 360Rental of equipment 45 16 – 15Rental of land 180 2 172 172Rental of parking space 63 74 63 74Inventories written off – 102 – –Gain on disposal of property, plant and equipment (246) (125) (32) (101)Bad debts written off – 8 – 8Provision for doubtful debts 277 1,334 1,691 10,099Provision for doubtful debts written back (12) (303) – (184)Due to a subsidiary written back – – – (1,138)Provision for “Zakat” – 2,697 – –Royalty 527 340 – –Share of profi ts from estates payable toLembaga Tabung Amanah Warisan Negeri Terengganu 1,649 2,792 1,649 2,792Provision for impairment of investments in subsidiaries – – 7,800 11,090Replanting expenditure 848 2,763 91 –Cash written off 23 102 – –Realised gain on foreign exchange – (288) – (288)Profi t received from Al Mudharabah (1,371) (1,071) – –Dividends received (940) (1,412) (38,137) (40,314)Interest income (1,104) (1,920) (11) –Rental income (503) (357) – –Profi t distribution from Terengganu Oil Palm Development– Sublessees Scheme (6,770) (11,497) (6,770) (11,497)Management fees charged to subsidiaries – – (9,757) (15,971)