6Profit before tax: analysis of expenses by nature
The following items have been charged/(credited) to the income statement in arriving at profit before tax:
|
|
2008 |
2007 |
|---|---|---|
|
Staff costs, including share-based payments (note 5) |
127,594 |
116,993 |
|
Cost of inventories recognised as an expense (included in cost of sales) |
3,522 |
3,903 |
|
Depreciation of property, plant and equipment – owned assets (note 15) |
5,170 |
5,492 |
|
Amortisation of other intangible assets (note 17): |
|
|
|
–Cost of sales |
463 |
400 |
|
–Research and development |
10,854 |
10,201 |
|
–Sales and marketing |
8,074 |
8,653 |
|
–General and administrative |
2,391 |
2,161 |
|
Impairment of available-for-sale investments |
− |
2,100 |
|
Loss on disposal of property, plant and equipment |
36 |
317 |
|
Other operating lease rentals payable |
|
|
|
–Plant and machinery |
12,075 |
11,973 |
|
–Property |
6,960 |
5,585 |
|
Accounts receivables impairment (including movement in provision) |
3,702 |
215 |
|
Foreign exchange losses/(gains) (including movement on embedded derivatives) |
3,032 |
(1,640) |
Services provided by the Group’s auditor and its associates
During the year the Group (including its overseas subsidiaries) obtained the following services from the Group’s auditor and its associates:
|
|
2008 |
2007 |
|---|---|---|
|
Fees payable to the Group’s auditor for the audit of the
Company |
294 |
399 |
|
Fees payable to the Group’s auditor and its associates for other services: |
|
|
|
–The audit of the Group’s subsidiaries pursuant to legislation |
247 |
296 |
|
–Services pursuant to section 404 of the Sarbanes-Oxley Act |
255 |
649 |
|
–Other services pursuant to legislation |
52 |
47 |
|
–Tax services |
364 |
302 |
|
–All other services |
430 |
129 |
|
|
1,642 |
1,822 |
*Included within the 2007 costs are fees of £255,000 incurred in relation to the Group’s initial compliance with section 404 of the Sarbanes-Oxley Act.
Fees payable to other major firms of accountants for non-audit services for 2008 amount to £1,794,000 (2007: £1,449,000).
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