The net result includes the following specific items:

Expenses 2016
$’000
2015
$’000
Depreciation and amortisation
Intangibles 2,718 1,574
   Buildings 574 720
Freehold improvements 199 245
Office equipment 960 1,020
Leasehold improvements 22 116
Total depreciation and amortisation expense 4,473 3,675
 
Fixed Asset Write Offs 1,083  –
 
Employee benefits expense 80,340 83,528
Unrealised (gain) / loss on derivative financial instruments (4,641) (2,118)

As discussed in Note 1(b), the Company is exempt from tax and no tax is applicable to these items.