kAThMANdu  annual report 2012 43 4  INCOME ANd EXPENSES Remuneration of auditors is detailed in note 22. Amortisation expenditure is included in administration expenses in the income statement. Group pArent 2012 nZ$’000 2011 nZ$’000 2012 nZ$’000 2011 nZ$’000 profit / (loss) before income tax includes the following  specific (income) and expenses: Income Dividends received - - (20,000) (20,000) Management fees - - - (341) expenses Depreciation  - Leasehold improvements 4,986 3,902 - -  - Office, plant and equipment 485 484 - -  - Furniture and fittings 2,020 1,555 - -  - Computer equipment 421 584 - -  - Motor vehicles 20 28 - - Total depreciation 7,932 6,553 - - Amortisation - Software 1,599 862 - - Total amortisation 1,599 862 - - (Gain) / Loss on sale of property, plant and equipment 891 527 - - Rental and operating lease expenses 39,595 31,918 - - Directors’ fees 714 728 714 728 Employee entitlements:  - Wages, salaries and other short term benefits 61,795 52,286 - - - Employee share based remuneration 371 379 371 379 Finance costs Interest income (131) (179) - - Interest expense 4,274 4,443 - - Other finance costs 1,587 2,256 - - Net exchange (gain) / loss on foreign currency borrowings 109 283 (92) (49) 5,839 6,803 (92) (49)