NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS (CONTINUED) 7.Administrative expenses | | | | | | | | | | | Three months ended | | Six months ended | | | June 30, | | June 30, | | June 30, | | June 30, | | | 2025 | | 2024 | | 2025 | | 2024 | | | $'m | | $'m | | $'m | | $'m | | | | | | | | | | Staff costs(a) | | 47.5 | | 45.7 | | 90.6 | | 82.4 | Professional fees | | 10.0 | | 14.6 | | 21.3 | | 27.2 | Facilities, short-term rental and upkeep | | 8.2 | | 8.1 | | 16.5 | | 16.5 | Travel costs | | 2.9 | | 3.1 | | 5.5 | | 6.0 | Depreciation | | 2.2 | | 2.7 | | 4.9 | | 5.4 | Net loss allowance/(reversal of loss allowance) on trade receivables | | 1.4 | | (2.4) | | 1.8 | | 2.2 | Amortization | | 0.9 | | 1.1 | | 1.7 | | 2.1 | Operating taxes | | 0.5 | | 0.2 | | 0.6 | | 0.7 | Business combination costs | | 0.3 | | 0.1 | | 1.2 | | 0.3 | Impairment of goodwill | | — | | — | | — | | 87.9 | Net (reversal of impairment)/impairment of withholding tax receivables(b) | | (0.5) | | 2.8 | | (12.9) | | 10.9 | Net gain on disposal of property, plant and equipment and right-of-use assets | | (2.2) | | (1.9) | | (1.0) | | (2.3) | Other | | 6.1 | | 7.3 | | 10.6 | | 13.3 | | | 77.3 | | 81.4 | | 140.8 | | 252.6 |
| (a) | Includes amounts related to key management personnel (excluding Non-Executive directors) and share-based payment expense. Costs for the comparative periods are re-presented on this basis. |
| (b) | Withholding tax receivables are assessed for recoverability based on a five year cash flow projection and an analysis of the utilization of withholding tax balances in settlement of future income tax liabilities. |
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