01 02 03 Financial Statements 04 30. Other operating income continued As part of the ABC acquisition contract acquirer (“JSC GEPHA”) has a call option to buy the remaining non-controlling interest, which is a 33% stake in the combined pharmacy and distribution business during the period from 1 January 2023 to 31 December 2023. In the period ended 31 December 2018, in accordance with IFRS requirement’s the Group recognised GEL 6,863 (2017: GEL 10,106) gain from the call option. In the period ended 31 December 2018 the Group derecognised trade payables of GEL 3,081 principally due to expiration of statute of limitations. In the period ended 31 December 2017, gain from lease derecognition during the prior period includes gain from early redemption of finance lease liability from acquisition of Gldani polyclinic building. 31. Salaries and other employee benefits Salaries and employee benefits comprise: Year ended Year ended 31 December 2018 31 December 2017 Salaries and other benefits (71,510) (68,134) Cash bonuses (7,831) (4,337) Share-based compensation (5,168) (2,959) Total salaries and other employee benefits (84,509) (75,430) Average number of full-time employees, including those whose salaries are included in cost of healthcare services, in 2018 equaled 15,704 (2017: 13,894). In 2018 total amount of management share-based compensation prior to capitalisation of eligible costs equaled GEL 6,135 (2017: GEL 3,858). Portion of share-based compensation costs were capitalised on development projects. Directors’ remuneration information is disclosed in the Remuneration Report in the front end of the Annual Report. 32. General and administrative expenses General and administrative expenses comprise: Year ended Year ended 31 December 2018 31 December 2017 Occupancy and rent expense (19,488) (19,083) Marketing and advertising (6,209) (5,539) Office supplies and utility expenses (5,464) (4,189) Professional services (4,753) (3,874) Operating tax expense (3,818) (2,213) Bank fees and commissions (1,907) (1,401) Administrative utilities (1,863) (1,761) Communication (1,780) (1,691) Representative expense (1,645) (1,239) Travel (1,113) (1,259) Security (966) (797) Other (5,430) (5,572) Total general and administrative expenses (54,436) (48,618) In the years ended 31 December 2018 and 31 December 2017 other general and administrative expenses mainly comprised of training, property insurance and other expenses. The below table presents auditors’ remuneration: Year ended Year ended 31 December 2018 31 December 2017 Fees payable for the audit of the Company’s current year Annual Report 921 979 Fees payable for other services: Audit of the Company’s subsidiaries 53 138 Total audit fees 974 1,117 Audit-related assurance services: Review of the Company’s and subsidiaries’ interim accounts 371 361 Total audit-related fees 371 361 Total fees 1,345 1,478 161