Operating income before impairments and non-operational items

COMPANY       GROUP
2021 2020     (R'million) 2021 2020
      4 OPERATING INCOME BEFORE IMPAIRMENTS AND NON-OPERATIONAL ITEMS    
        Operating income has been determined after charging/(crediting):    
        External auditors’ remuneration 24,9 25,9
        – Audit fees 24,1 23,4
        – Other fees and expenses 0,8 2,5
        Internal auditors’ remuneration 9,8 9,1
        Lease charges** 39,7 46,5
        – On land and buildings 19,4 21,3
        – On plant, equipment and vehicles 20,3 25,2
        (Profit)/loss on disposal of plant, equipment and vehicles (2,0) 6,0
        Research, development and related expenditure 58,3 51,5
        IFRS 2 charges 41,3 66,1
        – Cash settled 3,8 (3,3)
        – Equity settled, including BEE-related IFRS 2 charges 37,5 69,4
        Staff costs 3 539,3 3 702,3
        Employer’s contribution to retirement funding 256,6 271,8
        Employer’s contribution to medical aid 89,5 90,0
    Foreign exchange loss/(profit) 0,2 (25,2)
        Rental and fee income (3,8) (4,1)

** Leases consists of variable lease payments and payments in respect of low value assets.