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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