Scanpower Limited

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2006

| | 2006
$'000 | 2005
$'000 |
|--------------------------------|----------|----------|
| (vi) Total of specified expenses to non-related parties (sum of (i) to (v)) | 7 | 7 |
| d Employee salaries, wages and redundancies | 280 | 268 |
| e Consumer billing and information system expense | 12 | 12 |
| f Depreciation on: | | |
| (i) System fixed assets | 714 | 774 |
| (ii) Other assets not listed in (j) | 31 | 16 |
| (iii) Total depreciation | 745 | 790 |
| g Amortisation of: | | |
| (i) Goodwill | 0 | 0 |
| (ii) Other intangibles | 0 | 0 |
| (iii) Total amortisation of intangibles | 0 | 0 |
| h Corporate and administration | 127 | 113 |
| i Human resource expenses | 3 | 0 |
| j Marketing/advertising | 29 | 39 |
| k Merger and acquisition expenses | 0 | 0 |
| l Takeover defence expenses | 0 | 0 |
| m Research and development expenses | 0 | 0 |
| n Consultancy and legal expenses | 74 | 30 |
| o Donations | 0 | 0 |
| p Directors' fees | 80 | 84 |
| q Auditors' fees | | |
| (i) Audit fees paid to principal auditors | 44 | 37 |
| (ii) Audit fees paid to other auditors | 14 | 38 |
| (iii) Fees paid for other services provided by principal and other auditors | 7 | 5 |
| (iv) Total auditors' fees | 65 | 80 |
| r Costs of offering credit | | |
| (i) Bad debts written off | 0 | 0 |
| (ii) Increase in estimated doubtful debts | 0 | 0 |
| (iii) Total cost of offering credit | 0 | 0 |
| s Local authority rates expense | 6 | 6 |
| t AC loss-rentals (distribution to retailers/customers) expense | 146 | 98 |
| u Rebates to consumers due to ownership interest | 1,732 | 2,083 |
| v Subvention payments | 0 | 0 |
| w Unusual expenses | 0 | 0 |
| x Other expenditure not listed in (a) to (w) | 83 | 55 |
| 13 Total operating expenditure | 5,216 | 5,906 |