BARCLAYS PLC

39 Auditor’sremuneration

Auditor’s remuneration is included within consultancy, legal and professional fees in administration and general expenses and comprises:

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 2025 audit fee includes £nil (2024:

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

Under SEC regulations the remuneration of our auditors is required to be presented as follows: audit fees £77 m (2024:£77 m,2023: £70 m),

audit-related fees £9 m (2024: £9 m,2023: £6 m), tax fees £nil (2024: £nil,2023: £nil), and all other fees £4 m (2024: £5 m,2023: £2 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 (ordisposal 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. Non-current assets (or disposal groups) held for sale are measured at the lower of

carrying amount and fair value less cost to sell. Assets and liabilities classified as held for sale are presented separately in the consolidated

balance sheet.

Management judgement is required in determining whether the IFRS 5 held for sale classification criteria are met, in particular whether the

sale is highly probable and expected to qualify for recognition as a completed sale within 12 months of classification. This assessment

requires consideration of how committed management is to the sales plan, the likelihood of obtaining regulatory or other external approvals

which is often required for sales of banking operations and how committed the buyer is to complete the sales transaction within the agreed

timelines.

The perimeter of the disposal group has been accounted for in line with the requirements of IFRS 5 as at 31 December 2025. A detailed

analysis of the disposal group is presented below.

The 2025 disposal group relates to a USCB co-branded Cards portfolio. Barclays has decided not to compete to become the sole issuer for this

portfolio leading to its transfer in H1 2026. The portfolio is expected to be sold at a premium. The extension to the 1 year sale period is aligned

to the signed contractual arrangements in place to allow the transition of the portfolio in a controlled and effective manner. The 2024 disposal

group includes the USCB Cards portfolio and the German Consumer Finance Business within Head Office.

The fair value level of the financial instruments included in held for sale along with corresponding fair value hierarchy under IFRS13 is

disclosed on page 390.

Other disclosure matters