Note 4
4. Operating loss before taxation
| 2009 | 2008 |
|---|---|---|
Raw materials and consumables | 57.2 | 69.2 |
Other external charges | 31.8 | 30.2 |
Staff costs (see note 5) | 176.8 | 185.2 |
Depreciation and impairment of tangible fixed assets: |
|
|
– Owned assets | 8.9 | 13.4 |
– Under finance leases | 3.6 | 1.7 |
Other expenses | 215.9 | 265.6 |
| 494.2 | 565.3 |
Exceptional items total £21.0 million charge (2008 £59.5 million) and include impairment of goodwill and intangibles of £23.1 million, costs associated with Guardian News & Media’s move to Kings Place of £8.0 million, less £7.2 million credit in respect of the release of a prior year onerous contract provision and £2.9 million credit in respect of negative goodwill on acquisitions during the year. In the prior year, the exceptional items related to the write down of print assets of £46.6 million, impairment of goodwill of £26.6 million and an onerous print contract provision of £21.2 million, less the profit on disposal of land and buildings of £34.9 million.
The following items have been included in arriving at operating loss:
| 2009 | 2008 |
|---|---|---|
Amortisation of intangibles | 16.8 | 12.0 |
Impairment of intangibles | 6.2 | – |
Impairment of goodwill | 16.9 | 26.6 |
Impairment of property, plant and equipment | 0.5 | 46.6 |
Profit on sale of property, plant and equipment | (0.3) | (39.0) |
Other operating lease rentals payable: |
|
|
– Plant and machinery | 6.1 | 8.6 |
– Property | 12.0 | 6.9 |
Repairs and maintenance expenditure on property, plant and equipment | 2.3 | 1.8 |
Trade receivables impairment | 0.5 | 0.4 |
Services provided by the Group’s auditors
During the year the Group obtained the following services from the Group’s auditors as detailed below:
| 2009 | 2008 |
|---|---|---|
Statutory audit | 0.1 | 0.1 |
Audit of subsidiaries | 0.2 | 0.3 |
|
|
|
– Compliance services | 0.1 | 0.1 |
– Advisory services | 0.4 | 0.3 |
Other services not covered above | 0.1 | 0.3 |
| 0.9 | 1.1 |
