4 Other income and expenses
Operating profit is stated after charging/(crediting):
2010 |
2009 | ||||||
|---|---|---|---|---|---|---|---|
Before exceptional items £m |
Exceptional items £m |
Total £m |
Before exceptional items £m |
Exceptional items £m |
Total £m |
||
| Changes in inventory of finished goods and work in progress | 11.3 |
– |
11.3 |
12.6 |
– |
12.6 |
|
| Cost of inventories recognised as an expense | 366.9 |
– |
366.9 |
339.1 |
– |
339.1 |
|
| Employment costs (note 6) | 224.2 |
– |
224.2 |
218.5 |
(1.4) |
217.1 |
|
| Depreciation of property, plant and equipment | 53.1 |
– |
53.1 |
51.1 |
– |
51.1 |
|
| Operating lease rentals: | |||||||
| – minimum lease rentals | 14.3 |
– |
14.3 |
15.2 |
– |
15.2 |
|
| Net profit on disposal of property, plant and equipment | – |
(1.0) |
(1.0) |
– |
(3.7) |
(3.7) |
|
| Other operating charges | 103.0 |
32.3 |
135.3 |
101.9 |
57.2 |
159.1 |
|
772.8 |
31.3 |
804.1 |
738.4 |
52.1 |
790.5 |
||
Fees paid to the auditors during the period consisted of:
2010 £m |
2009 £m |
|
|---|---|---|
| Audit of the group financial statements | 0.2 |
0.2 |
| Other fees to auditors: | ||
| – auditing of the accounts of subsidiaries | 0.1 |
0.1 |
| – other services relating to taxation | 0.1 |
– |
| – other services relating to the issue of securitised debt | – |
0.1 |
| – other services relating to the rights issue (note 24) | 0.2 |
– |
| Included in other operating charges | 0.6 |
0.4 |