Table:
|  | 2019 | 2018 |
| --- | --- | --- |
|  | RMB’Million | RMB’Million |
| Transaction costs (Note (a)) | 85,702 | 69,976 |
| Employee benefits expenses (Note (b) and Note 13) | 53,123 | 42,153 |
| Content costs (excluding amortisation of intangible assets) | 48,321 | 39,061 |
| Amortisation of intangible assets (Note (c) and Note 20) | 28,954 | 25,616 |
| Bandwidth and server custody fees (excluding depreciation of right-of-use assets) | 16,284 | 15,818 |
| Depreciation of property, plant and equipment, investment properties and right-of-use assets (Note 16 and Note 18) | 15,623 | 8,423 |
| Promotion and advertising expenses | 16,405 | 19,806 |
| Travelling and entertainment expenses | 1,773 | 1,450 |
| Auditor’s remuneration |  |  |
| – Audit and audit-related services | 105 | 110 |
| – Non-audit services | 43 | 26 |
Paragraphs:
8 EXPENSES BY NATURE
Note: (a) Transaction costs primarily consist of bank handling fees, channel and distribution costs.
(b) During the year ended 31 December 2019, the Group incurred expenses for the purpose of research and development of approximately RMB30,387 million (2018: RMB22,936 million), which comprised employee benefits expenses of approximately RMB24,478 million (2018: RMB19,088 million).
During the year ended 31 December 2019, employee benefits expenses included the share-based compensation expenses of approximately RMB10,500 million (2018: RMB7,900 million).
No significant development expenses had been capitalised for the years ended 31 December 2019 and 2018.
(c) Included the amortisation charges of intangible assets mainly in respect of media contents.
During the year ended 31 December 2019, amortisation of intangible assets included the amortisation of intangible assets resulting from business combinations of approximately RMB1,051 million (2018: RMB524 million).
Question:
How much is the change in transaction costs from 2018 to 2019?
Answer: 85702-69976 = 15726