42 ANNUAL REPORT  2013  KATHMANDU 4 INCOME AND EXPENSES Remuneration of auditors is detailed in note 22. Amortisation expenditure is included in administration and general expenses in the income statement. GROUP PARENT 2013 2012 2013 2012 NZ$’000 NZ$’000 NZ$’000 NZ$’000 Profit / (loss) before income tax includes the following specific  (income) and expenses: Income Dividends received - - (20,018) (20,000) EXPENSES Depreciation  - Leasehold improvements 5,225 4,986 - -  - Office, plant and equipment 537 485 - -  - Furniture and fittings 2,544 2,020 - -  - Computer equipment 496 421 - -  - Motor vehicles 12 20 - - Total depreciation 8,814 7,932 - - Amortisation  - Software 1,795 1,599 3 - Total amortisation 1,795 1,599 3 - (Gain) / Loss on sale of property, plant and equipment 955 891 - - Rental and operating lease expenses 43,801 39,595 - - Directors’ fees 717 714 717 714 Employee entitlements: - Wages, salaries and other short term benefits 68,719 61,795 - - - Employee share based remuneration  209 371 209 371 Finance Costs Interest income (50) (131) - - Interest expense 3,868 4,274 - - Other finance costs 607 1,587 - - Net exchange (gain) / loss on foreign currency borrowings (18) 109 17 92 4,407 5,839 17 92