Company						Group
2017		2016			(R’million)	2017		2016  Restated	*#
				3	Operating income/(loss) before impairments and abnormal items
				3.1	Operating income/(loss) has been determined after charging/(crediting):
					External auditors’ remuneration	29,9		33,1
					Audit fees	25,0		29,1
					Other fees and expenses	4,9		4,0
					Internal auditors’ remuneration	7,1		13,5
					Depreciation	552,5		524,5
					Buildings	57,7		51,9
					Plant, equipment and vehicles	489,7		470,6
					Capitalised leased assets	5,1		2,0
					Amortisation	11,4		11,6
					Trademarks, licence agreements and other intangibles	10,8		11,1
					Customer lists	0,6		0,5
					Operating lease charges	372,7		194,7
					Land and buildings	158,8		71,2
					Plant, equipment and vehicles	213,9		123,5
					Loss on disposal of plant, equipment and vehicles	5,0		1,2
					Research, development and related expenditure	16,4		15,6
					IFRS 2 charges	110,3		88,9
					Cash settled	12,6		18,0
					Equity settled, including BEE-related IFRS 2 charges	97,7		70,9
					Staff costs	3 319,2		3 215,7
					Employer’s contribution to retirement funding	239,4		238,9
					Employer’s contribution to medical aid	85,6		86,9
0,4		5,7			Foreign exchange (profit)/loss	(17,7)		23,6
					Rental income and fee income	(11,4)		(13,3)
				3.2	Directors’ emoluments
					Executive directors
					– Salaries and bonuses	17,8		18,8
					– Retirement, medical and other benefits	14,5		49,3
					Non-executive directors
8,2		7,8			– Fees	8,2		7,8
8,2		7,8			Total directors’ emoluments	40,5		75,9
					Less: Paid by subsidiaries	(32,3)		(68,1)
8,2		7,8			Emoluments paid by company	8,2		7,8
					For more details refer to Annexure C

*	Restated for the early adoption of IFRS 15 Revenue from Contracts with Customers. Refer to note 6.
#	Restated as required by IFRS 5 in relation to the treatment of East Africa Tiger Brands Industries Plc. (EATBI) and Haco Tiger Brands (E.A.) Limited (Haco) as discontinued operations. Refer to note 34.