For the financial year ended 31 December 2015
74
HAW PAR CORPORATION LIMITED
6. NATURE OF EXPENSES
The Group
2015
2014
$’000
$’000
Purchase of inventories
45,401
38,200
Changes in inventories
(1,871)
(1,107)
43,530
37,093
Sales and marketing expenses
34,093
28,781
Employee benefits (Note 26(a))
28,185
23,410
Depreciation of property, plant and equipment (Note 10)
5,338
5,415
Repair and maintenance
3,643
3,443
Utilities
3,012
3,466
Property tax
2,103
1,720
Auditors’ remuneration:
- Auditor of the Company:
- audit fees
315
394
- non-audit fees
27
6
- under/(over) provision of audit fees in respect of prior year
1
(1)
- Other auditors:
- audit fees
23
29
- non-audit fees
8
27
Professional and legal fee
841
630
Trademark expenses
353
397
Loss on disposal and write-off of property, plant and equipment
86
108
Inventories written off
216
98
Allowance for impairment of receivables
8
1
Foreign exchange gain, net
(1,172)
(96)
NOT E S TO T H E F I NAN C I A L S TAT EME N T S
(CONTINUED)
