The following amounts were charged / (credited) to the statement of operations:

	December 31, 2017 US$‘000			December 31, 2016 US$‘000		December 31, 2015 US$‘000
Directors’ emoluments (including non- executive directors):
Remuneration		1,800			1,946		1,596
Pension		44			41		23
Share based payments		727			1,121		1,242
Auditor’s remuneration
Audit fees		568			469		492
Tax fees		73			33		12
Other non audit fees		-			19		8
Depreciation*		1,896			2,856		2,839
Amortisation		3,303			2,973		2,653
Loss on the disposal of property, plant and equipment		3			15		15
Net foreign exchange differences**		(17	)		888		(1,018	)
Operating lease rentals:
Land and buildings		2,846			2,811		2,828
Other equipment		163			114		69

*	Note that US$528,000 (2016: US$414,000) (2015: US$68,000) of depreciation was capitalised to research and development projects during 2017 in line with the Group’s capitalisation policy for Intangible projects.

In 2016, the depreciation expense did not include the amount of US$303,000 (2015: US$150,000) that was included in the operating expenses that were stated in Note 10 in respect of the discontinued operations in Fiomi. In 2017, no depreciation expense arises for the discontinued operation.

**	The net foreign exchange differences do not include US$440,000 (2016: US$253,000) which were included in the operating expenses that were stated in Note 10 in respect of the discontinued operations in Fiomi.