5. Surplus before Income Tax

(a) The surplus before income tax includes the following amounts:

	2021	2020
	€’000	€’000
Licence Fee Income
- Grant in aid from the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media	196,131	196,623
Net depreciation and amortisation
- Depreciation of property, plant and equipment	10,307	12,230
- Depreciation of right of use assets	707	333
- Amortisation of grant-aided assets and property provision	(403)	(298)
- Amortisation of intangible assets	1,043	1,278
	11,654	13,543
Operating costs
- Gain on foreign exchange	(100)	(216)
- Other grant income received (note 23)	(1,127)	(1,893)
- (Gain)/loss on disposal of property, plant and equipment and intangible assets	(73)	8

(b) Auditors’ remuneration:

	2021	2020
	€’000	€’000
Group
Audit of the financial statements (including expenses)	120	120
Other assurance services	70	70
	190	190

	2021	2020
	€’000	€’000
RTÉ
Audit of the financial statements (including expenses)	95	95
Other assurance services	40	40
	135	135

(c) Directors’ remuneration:

	2021	2020
	€’000	€’000
Fees	-	-
Other remuneration including retirement benefit contributions	306	306
	306	306

The amounts shown above as directors’ remuneration include only the amounts paid to the Board members in the execution of their duties as members of the Board and the salary of the Director-General. They do not include the salary of the employee Board member.

In November 2019, the Board announced their intention to waive their fees effective 1 January 2020. As a result no fees accrued to members in 2020 and 2021. Further details on Board fees can be found in the Corporate Governance section.