Ntegrator International Ltd. - Annual Report 2020

75 NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2020 5. Expenses by nature Group 2020 2019 S$’000 S$’000 Auditors’ remuneration Fees on audit services paid/payable to: - Auditor of the Company 87 86 - Other auditors - 1 Fees on non-audit services paid/payable to: - Other auditors 29 29 Bank charges 109 159 Changes in inventories 83 29 Commission and consultancy 69 413 Depreciation of property, plant and equipment (Note 15) 384 339 Depreciation of right-of-use assets (Note 16) 1,016 1,041 Directors’ fees 184 177 Employee compensation (Note 6) 13,831 17,027 Entertainment 12 35 Freight charges 56 39 Marketing expenses 118 133 Other professional fees 204 120 Purchases of equipment and consumables 11,217 10,465 Rental expense (Note 16b) 2,043 2,177 Sponsorship fees 118 108 Telephone and internet 71 71 Trade receivables written-off 2 2 Others 719 711 Total cost of sales, distribution and marketing and administrative expenses 30,352 33,162 6. Employee compensation Group 2020 2019 S$’000 S$’000 Wages and salaries 9,672 10,502 Employer’s contribution to defined contribution plans including Central Provident Fund 559 617 Other short-term benefits 3,600 5,908 13,831 17,027 7. Other (losses)/gains – net Group 2020 2019 S$’000 S$’000 Currency exchange gains/(losses) – net 63 (88) Government grants 1,666 68 Jobs support scheme (“JSS”) 1,069 - Miscellaneous claims 25 40 Loss on disposal of property, plant and equipment (1) (2) Property, plant and equipment written-off (1) (2) Bad debts recovered 62 - 2,883 16 The JSS of S$1,069,000 (2019: S$Nil) recognised during the financial year is a temporary scheme introduced in the Singapore Budget 2020 to help enterprises retain local employees. Under the JSS, employers will receive cash grants in relation to the gross monthly wages of eligible employees.