| The following has been charged/(credited) in arriving at operating profit: |
|
|
|
| Advertising and promotional expenses |
52 159 |
57 968 |
| Audit fees – services as auditors relating to the year-end audit |
27 498 |
27 889 |
| Audit fees – other |
7 524 |
2 414 |
| Consulting fees |
79 424 |
92 839 |
| Foreign exchange loss |
1 676 |
1 217 |
| Impairment of inventory |
8 495 |
4 205 |
| Insurance |
15 095 |
11 315 |
| IT infrastructure costs and computer-related costs |
57 582 |
55 737 |
| Legal fees |
3 594 |
9 283 |
| Licence fees |
66 419 |
49 196 |
| Motor vehicle expenses |
23 541 |
19 548 |
| Profit on disposal of property, plant and equipment |
(1 919) |
(1 383) |
| Travel – local and overseas |
9 770 |
7 638 |
| Staff training |
68 310 |
13 030 |
| Receipt of contingent consideration |
— |
(45 823) |
| Professional fees and other costs related to the fraud recoupment |
— |
67 933 |
| Fraud recoupment |
— |
(315 132) |
| Fair value movements comprise the following: |
|
|
|
| Fair value gain on surety receivable |
(32 743) |
(12 859) |
| Fair value gain on put option |
(22 000) |
(46 179) |
| Fair value gain on financial instruments |
(14 533) |
(4 208) |
| |
(69 276) |
(63 246) |
| Bad debts and expected credit loss, arising from the application of IFRS 9, comprise the following: |
|
|
| Bad debts and expected credit loss on loans |
69 480 |
(398) |
| Expected credit loss on 2DFine and OSI loans |
98 |
471 |
| Remeasurement of financial guarantee contracts |
— |
(671) |
| Bad debts and expected credit losses on trade receivables, other receivables and advances to customers |
667 347 |
328 359 |
| |
736 925 |
327 761 |
| Loss on modification of financial instruments |
|
|
| Loss on modification of financial asset – Deferral Loan1 |
64 500 |
— |
| Gain on modification of financial liability – Class A Preference Shares2 |
(7 047) |
— |
| |
57 453 |
— |
