Note 5: Operating expenses

for the six months ended 30 September 2009

  Restated  
  30 September
2009
30 September
2010
  Rm Rm
Operating expenses    
Employee expenses 5,359 4,853
Included in September 2009 is R951 million share-based compensation expense as a result of the change in the vesting conditions of the conditional share plan relating to the Vodacom transaction. If this once-off payment is excluded the 10% increase in employee expenses is partly attributable to a 7.5% salary increase that was agreed upon with the unions and workforce reduction expenditure of approximately R144 million.    
Payments to other operators 4,284 3,057
The decrease in payments to other operators is mainly due to the effect of the mobile termination rate cut compared to the prior year, and the lower volumes on switched hubbing.    
Selling, general and administrative expenses 3,335 2,911
Selling, general and administrative expenses decreased as a result of lower stock write-offs.    
Operating leases 474 526
Increase in operating leases is mainly as a result of increased utilisation of leased infrastructure in Multi-Links specifically relating to cell sites rental.    
Depreciation, amortisation, impairment and write-offs 4,625 2,659
Depreciation of property, plant and equipment 2,085 2,028
Amortisation of intangible assets 359 378
Impairment of property, plant and equipment and intangible assets 2148 201
Write-offs of property, plant and equipment and intangible assets 34 52
The impairment charge of R201 million relates to Multi-Links (30 September 2009: R2,148 million).