Company: BCS
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0000312069-25-000114
Chunk: 649

Company: BARCLAYS PLC
Filing Date: 2025-02-13
Form: 20-F
Chunk 649
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 Other services:                               |      |      |      |
| Audit of the Company's subsidiaries1          |   58 |   53 |   48 |
| Other audit related fees2                     |   14 |   12 |   11 |
| Other services                                |    6 |    2 |    2 |
| Total auditor's remuneration                  |   91 |   78 |   71 |

Notes:

1 Comprises the fees for the statutory audit of subsidiaries both inside and outside the UK and fees for work performed by associates of KPMG in respect of the consolidated financial

statements of the Company.

2 Comprises services in relation to statutory and regulatory filings. These include audit services for the review of the interim financial information under the Listing Rules of the UK listing

authority .

Audit scope changes are finalised following the completion of the audit and recognised when agreed. The 2024 audit fee includes £ 2 m

( 2023 : £ 1 m, 2022 : £ 2 m ) relating to the previous year’s audit.

|                                     | 2024 | 2023 | 2022 |
| Barclays associated pension schemes |   £m |   £m |   £m |
| Audit fee                           |  0.3 |  0.3 |  0.3 |

Under SEC regulations the remuneration of our auditors is required to be presented as follows : audit fees £ 77 m ( 2023 : £ 70 m, 2022 : £ 64 m), audit-related fees £ 9 m ( 2023 : £ 6 m, 2022 : £ 6 m), tax fees £ nil ( 2023 : £ nil , 2022 : £ nil ), and all other fees £ 5 m ( 2023 : £ 2 m, 2022 : £ 1 m). 40 Assets and liabilities included in disposal group classified as held for sale Accounting for Non-current assets held for sale and associated liabilities The Group applies IFRS 5 Non-current Assets Held for Sale and Discontinued Operations . Non-current assets (or disposal groups) are classified as held for sale when their carrying amount is to be recovered principally through a sale transaction rather than continuing use. In order to be classified as held for sale, the asset must be available for immediate sale in its present condition subject only to terms that are usual and customary, and the sale must be highly probable.