NOTES TO THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS l NOTE 27     2014 Rm     2013 Rm   27. Net operating expenses             Purchase of goods 53 217     48 779     Changes in inventories (1 053)     (2 136)     Cost of outside services 15 689     12 509     Reinsurance, claims and premium costs 1 655     1 928     Staff costs 14 472     12 705     Staff share-based costs 104     116     Other operating income (1 662)     (1 411)     Other operating costs 12 775     11 732       95 197     84 222     The above costs include:             Auditors’ remuneration             – Audit fees 65     58     – Consulting services 6     2       71     60     Rental and operating lease charges             – Property 1 085     1 039     – Plant and equipment 404     175     – Vehicles 14     70     – Transport fleet 232     346     – Other 23     18       1 758     1 648     Additional lease charges contingent upon turnover             – Property 7     28       7     28     Consultancy and other technical fees 167     157     Investment income (247)     (192)     Interest income (162)     (132)     Dividends received by investment type             – Investments designated as fair value through profit or loss (83)     (29)     – Available-for-sale investments (2)     (31)     Fair value gains on investments             – Gains on investments designated as fair value through profit and loss (188)     (171)