6.

PROFIT BEFORE TAX

2020 R’m   2019 R’m   The following items have been included as part of other expenses in arriving at profit before tax:         Lease rentals 131   297     Operating lease rentals (under IAS 17) –   297     Expense relating to short-term leases 22   –     Expense relating to leases of low-value assets, not shown above as short-term leases 15   –     Expense relating to variable lease payments not included in lease liabilities 94   –   Auditors’ remuneration 49   41     Total audit fees 47   34     Fees relating to non-audit services 2   7   Advertising and marketing expenses 86   34   Bad debts written off 141   97   Non-executive directors’ emoluments (refer note 27) 7   6   Irrecoverable VAT (partial exemption) in international business 143   113   Insurance premiums 116   94   Motor vehicle expenses 26   26   Security costs 84   78   Subscriptions and publications costs 33   35   Training and conferences expenses 54   46   Travelling and accommodation expenses 44   53   Other1 430   395     1 344   1 315   1 Other comprise mainly of bank charges, refreshments, general expenses, quality costs and archive filing expenses.