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LOSS BEFORE TAXATION | 12 Months Ended
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Dec. 31, 2022
LOSS BEFORE TAXATION | 7. LOSS BEFORE TAXATION The Company’s loss before taxation is arrived at after charging: SCHEDULE OF LOSS BEFORE TAXATION
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | 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 |  |  | — |  |  |  | — |  |  |  | — |
Auditor's remuneration for other services |  |  | 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.

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- Definition The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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