I
annual report 2014
Notes to the Financial Statements
31 December 2014 (Cont’d)
92
19. COST OF SALES
Group
Company
2014
2013
2014
2013
RMB’000
RMB’000
RMB’000
RMB’000
Inventories sold
399,284
474,499
–
–
20. PROFIT/(LOSS) BEFORE TAX
Group
Company
2014
2013
2014
2013
Note
RMB’000
RMB’000
RMB’000
RMB’000
Profit/(Loss) before tax is
arrived at after charging:
Auditors’ remuneration:
- statutory audits
644
686
506
626
- other services
–
499
–
499
Amortisation of land use rights
8
1,217
1,218
–
–
Depreciation of property,
plant and equipment
7
13,692
10,758
–
–
Directors’ remunerations:
- fees
559
354
559
354
- salaries and other
emoluments
2,932
2,634
86
117
Interest expense on
bank borrowings
594
563
–
–
Inventories written off
10
116
217
–
–
Loss on disposal of property,
plant and equipment
–
409
–
–
Operating lease payments
1,609
1,775
–
–
Research and development
expenses
1,546
1,792
–
–
Realised loss on foreign
exchange
10
–
10
–
Unrealised loss on foreign
exchange
253
–
–
–
And crediting:
Interest income
1,891
1,163
94
–
Realised gain on foreign
exchange
–
1
–
–
Unrealised gain on foreign
exchange
–
17,640
1,959
5,899
