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Notes to the Consolidated Financial Statements31 December 2024ESR Group Limited Annual Report 2024177STRATEGIC REPORTSCORPORATE GOVERNANCEFINANCIAL STATEMENTS9.FIVE HIGHEST PAID EMPLOYEESThe five highest paid employees during the year included two directors (2023: two directors), details of whose remuneration are set out in note 8 above. Details of the remuneration for the year of the remaining three (2023: three) highest paid employees who are neither a director nor chief executive of the Company are as follows:20242023US$%u2019000US$%u2019000Salaries, allowances and benefits-in-kind3,6895,706Share-based compensation expense1,1871,227Pension scheme contributions30254,9066,958The numbers of non-director highest paid employees whose remuneration fell within the following bands are as follows:Number of employees20242023HK$8,500,001 to HK$9,000,0001HK$12,500,001 to HK$13,000,0001HK$14,500,001 to HK$15,000,000%u20131HK$16,500,001toHK$17,000,0001HK$18,000,001 to HK$18,500,000%u20131HK$21,000,001 to HK$21,500,000%u2013133During the year and in prior years, share options were granted to a non-director and non-chief executive highest paid employees in respect of their services to the Group, further details of which are included in the disclosures in note 41 to the financial statements. The fair value of such options, which has been recognised in profit or loss over the vesting period, was determined as at the date of grant and the amount included in the financial statements is included in the above non-director and non-chief executive highest paid employees%u2019 remuneration disclosures.