Fraser & Neave Holdings Bhd Annual Report 2021

25. PROFIT FOR THE YEAR #CONTINUED$ Group Company Note 2021 RM’000 2020 RM’000 2021 RM’000 2020 RM’000 Expenses arising from leases: Expenses relating to short-term leases a 1,712 3,136 – – Expenses relating to leases of low-value assets a 1,420 1,643 – – Expenses relating to variable lease payments not included in the measurement of lease liabilities 13,879 11,036 – – Rental expense 40 306 – – Note a The Group leases photocopier and others with contract terms of 1 to 5 years. These leases are short-term and/or leases of low-value items. The Group has elected not to recognise right-of-use assets and lease liabilities for these leases. 26. OTHER COMPREHENSIVE INCOME 2021 2020 Group Before tax RM’000 Tax benefit RM’000 Net of tax RM’000 Before tax RM’000 Tax benefit RM’000 Net of tax RM’000 Items that will not be reclassified subsequently to profit or loss Remeasurement of defined benefit liability 3,338 (801) 2,537 (1,620) 389 (1,231) Items that are or may be reclassified subsequently to profit or loss Foreign currency translation di!erences for foreign operations (46,282) – (46,282) (28,286) – (28,286) 224 NOTES TO THE F INANCIAL STATEMENTS