205 INTEGRATED ANNUAL REPORT 2025 ACCOUNTABILITY | NOTES TO THE FINANCIAL STATEMENTS 10. EMPLOYEE BENEFITS EXPENSES Group Company 2025 RM million 2024 RM million 2025 RM million 2024 RM million Included in: Cost of sales (Note 7) 240 177 - - Administrative expenses (Note 9) 311 198 57 68 551 375 57 68 Analysed as follows: Wages, salaries and bonuses 422 290 41 55 Social security contributions 46 24 - - Contributions to defined contribution plan 22 13 4 5 Share-based payments (Note 30(d)) 5 5 5 2 Other benefits 56 43 7 6 551 375 57 68 Included in employee benefits expenses of the Group and of the Company are remuneration of Directors as disclosed in Note 11. 11. DIRECTORS’ REMUNERATION Group Company 2025 RM million 2024 RM million 2025 RM million 2024 RM million Executive directors’ remuneration - Salaries and bonuses 14 14 14 14 - Contribution to defined contribution plan 3 3 3 3 - Share-based payments (4) 1 (4) 1 - Other emoluments 2 1 2 1 15 19 15 19 Non-executive director’s remuneration - Fees 2 2 2 2 Total director’s remuneration 17 21 17 21 Additional disclosures Indemnity given or insurance effected for the Directors and officers 2 2 2 2 Included in salaries and bonuses is the reversal of performance bonus of RM4 million (2024: charge of RM1 million) accrued for an executive director in respect of the Performance Bonus Scheme under the LTIP (Note 30(d)). Fees for executive directors and other emoluments for non-executive directors are not disclosed as the amounts are, in aggregrate, below RM1 million.
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