Share-based payment

The total expense recognised for employee services received during the year to 30 September 2020 is R66,1 million (2019: R60,9 million). Of the total expense recognised, the portion arising from the share appreciation rights, performance shares and restricted shares option transactions amounted to R9,4 million, R16,0 million and R24,0 million (2019: R16,9 million, R2,1 million and R14,0 million) respectively. The remaining expense relates to the cost associated with the BMT1 of R13,8 million and BMT2 of R6,2 million (2019: R16,3 million and R9,1 million) respectively.

Detailed disclosure of each scheme and the respective assumptions and valuation inputs have been included in Annexure D.