88 <strong>TDM</strong> <strong>Berhad</strong> (6265-P)Notes to the Financial Statements5. Profit Before TaxThe following amounts have been included in arriving at profi t before tax:GroupCompany<strong>2009</strong> 2008 <strong>2009</strong> 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)
<strong>TDM</strong> <strong>Berhad</strong> (6265-P) 89Notes to the Financial Statements6. Employee Benefits ExpenseGroupCompany<strong>2009</strong> 2008 <strong>2009</strong> 2008RM’000 RM’000 RM’000 RM’000Salaries, wages and allowances 20,291 13,076 2,678 2,510Defi ned contribution benefi ts 2,897 1,778 535 605Social security costs 197 130 27 24Provision for/(reversal of) defi ned benefi t plans (Note 27) 209 (26) 171 12Provision for/(reversal of) short termaccumulating compensated absences 5 39 (9) 2Share options granted under ESOS 1,360 5,233 417 90024,959 20,230 3,819 4,053Included in employee benefi ts expense of the Group and of the Company is executive director’s remuneration amounting to RM14,000(2008: RM428,000) and RMNil (2008: RM428,000) respectively as further disclosed in Note 7.7. Directors’ RemunerationGroupCompany<strong>2009</strong> 2008 <strong>2009</strong> 2008RM’000 RM’000 RM’000 RM’000Executive director’s remuneration (Note 6):Fees and other emoluments 14 255 – 255Bonus – 108 – 108Share options granted under ESOS – 65 – 6514 428 – 428Non-executive directors’ remuneration (Note 5):Fees and other emoluments 1,134 965 575 475Share options granted under ESOS 258 767 – 2351,392 1,732 575 710Total directors’ remuneration 1,406 2,160 575 1,138Estimated money value of benefi ts-in-kind 51 32 17 –Total directors’ remuneration including benefi ts-in-kind 1,457 2,192 592 1,138