6. PROFIT BEFORE TAX
 
   2021 
R’m
 
2020 
R’m 
The following items have been included as part of other expenses in arriving at profit before tax:
Lease rentals 129 128
    Expense relating to short-term leases 19 19
    Expense relating to leases of low-value assets, not shown above as short-term leases 11 15
    Expense relating to variable lease payments not included in lease liabilities 99 94
Auditors' remuneration 51 47
    Total audit fees 50 45
     Fees relating to non-audit services 1 2
Advertising and marketing expenses 96 80
Bad debts written off 191 140
Non-executive directors' emoluments (refer note 28) 8 7
Irrecoverable VAT 145 143
Insurance premiums 97 116
Motor vehicle expenses 25 26
Security costs 94 84
Subscriptions and publications costs 35 33
Training and conferences expenses 47 54
Travelling and accommodation expenses 51 44
Other¹ 464 426
1 433 1 328
1 Other comprise mainly of bank charges, refreshments, general expenses, quality costs and filing expenses.