ACCOUNTABILITY | NOTES TO THE FINANCIAL STATEMENTS 201 INTEGRATED ANNUAL REPORT 2026 9. ADMINISTRATIVE EXPENSES Included in administrative expenses are: Group Company 2026 2025 2026 2025 RM million RM million RM million RM million Auditors’ remuneration: Fees for statutory audits - PricewaterhouseCoopers PLT 3 2 1 1 - Member firms of PricewaterhouseCoopers International Limited 7 6 - - Fees for non-audit services - PricewaterhouseCoopers PLT 2 1 - - - Member firms of PricewaterhouseCoopers International Limited 2 2 - - Other professional fees 85 65 13 9 Amortisation of intangible assets (Note 19) 3 7 1 2 Depreciation of property, plant and equipment (Note 17) 42 52 4 6 Operating leases – Rental for land and buildings 4 2 - - Upkeep and maintenance expenses 52 33 15 15 Travelling expenses 40 30 9 6 Withholding taxes 2 90 1 1 Hedging costs 8 19 - - Insurance 19 11 7 5 Management fees - - 5 27 Employee benefits expenses (Note 10) 427 311 94 57 10. EMPLOYEE BENEFITS EXPENSES Group Company 2026 2025 2026 2025 RM million RM million RM million RM million Included in: Cost of sales (Note 7) 336 240 - - Administrative expenses (Note 9) 427 311 94 57 763 551 94 57 Analysed as follows: Wages, salaries and bonuses 605 422 77 41 Social security contributions 60 46 - - Contributions to defined contribution plan 27 22 5 4 Share-based payments (Note 30(d)) 11 5 11 5 Other benefits 60 56 1 7 763 551 94 57 Included in employee benefits expenses of the Group and of the Company are remuneration of Directors as disclosed in Note 11.
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