LOSS BEFORE TAXATION

12 Months Ended

Dec. 31, 2022

LOSS BEFORE TAXATION

7. LOSS BEFORE TAXATION

The Company’s loss before taxation is arrived at after charging:

	For the years ended December 31,
	2022		2021		2020
	RMB’000		RMB’000		RMB’000
Cost of inventories recognized as expense(1)		41,245		148,929		208,991
Depreciation expenses		266		96		12
Amortization of land use rights		—		—		—
Right-of-use asset amortization charge		13,285		14,067		13,082
Auditors’ remuneration
– Audit fees		2,003		1,898		1,951
– Audit-related fees		—		—		—
		2,003		1,898		1,951
Directors’ remuneration
– salaries and related cost		1,619		1,656		1,457
– retirement scheme contribution		13		16		16
– share-based payments		—		—		—
Key management personnel (other than directors)
– salaries and related cost		712		639		693
– retirement scheme contribution		16		23		25
– share-based payments		2,050		1,835		1,135
Research and development personnel
– salaries and related cost		439		644		240
– retirement scheme contribution		81		111		44
Other personnel
– salaries and related cost		6,093		7,493		13,351
– retirement scheme contribution		1,262		1,318		2,466
Total employee benefit expenses		12,285		13,735		19,427

(1) Cost of inventories recognized as expense included staff costs of RMB 2,539,000, RMB 4,065,000 and RMB 7,554,000, retirement scheme contributions of RMB 556,108, RMB 756,704 and RMB 1,590,660, depreciation and amortization expense of RMB nil, RMB nil and RMB nil, right-of-use asset depreciation/operating lease charges of RMB 12,801,485, RMB 12,801,485 and RMB 13,082,071, and (reversal of ) / write-down of inventories of RMB (4,045,000), RMB (99,237,173) and RMB (2,301,000) for the years ended December 31, 2022, 2021, and 2020, which amounts are also included in the respective total amounts disclosed separately for each of these types of expenses.