The total expense recognised for employee services received during the year to 30 September 2018 is R81,9 million (2017: R110,3 million). Of the total expense recognised, the portion arising from the share appreciation rights, performance shares and restricted share option transactions amounted to R21,1 million expense, R6,4 million credit and R24,7 million expense (2017: R25,8 million expense, R16,9 million expense and R19,8 million expense) respectively. The remaining expense relates to the cost associated with the BMT I of R25,3 million and BMT II of R21,1 million (2017: R15,9 million and R19,3 million) respectively.

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