(f) Gifts and hospitality: (i) A description and the value and source of a gift with a value in excess of R1500; (ii) a description and the value of gifts from a single source which cumulatively exceed the value of R1500 in any calendar year; and (iii) hospitality intended as a gift in kind. (g) Benefits: (i) The nature and source of any other benefit of a material nature; and (ii) the value of that benefit.