NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 December 2021 9. FIVE HIGHEST PAID EMPLOYEES The five highest paid employees during the year included two directors (2020: three directors), details of whose remuneration are set out in note 8 above. Details of the remuneration for the year of the remaining three (2020: two) highest paid employees who are neither a director nor chief executive of the Company are as follows: 2021 2020 US$’000 US$’000 Salaries, allowances and benefits-in-kind 3,977 2,378 Equity-settled share option expense 3,077 437 Pension scheme contributions 30 46 7,084 2,861 The numbers of non-director highest paid employees whose remuneration fell within the following bands are as follows: Number of employees 2021 2020 HK$9,500,001 to HK$10,000,000 – 1 HK$11,000,001 to HK$11,500,000 1 – HK$15,500,001 to HK$16,000,000 1 1 HK$29,000,001 to HK$29,500,000 1 – 3 2 During the year and in prior years, share options were granted to a non-director and non-chief executive highest paid employee in respect of his services to the Group, further details of which are included in the disclosures in note 40 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’ remuneration disclosures. E S R C A Y M A N L I M I T E D A N N U A L R E P O R T 2 0 2 1 179
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