5Profit before tax: analysis of expenses by nature
The following items have been charged/(credited) to the income statement in arriving at profit before tax:
| 2010 | 2009 |
Staff costs, including share-based payments (note 4) | 174,073 | 152,014 |
Cost of inventories recognised as an expense | 3,308 | 2,659 |
Depreciation of property, plant and equipment – owned assets (note 14) | 6,119 | 5,618 |
Amortisation of other intangible assets (note 16): |
| |
– Cost of sales | 255 | 385 |
– Research and development | 3,544 | 7,656 |
– Sales and marketing | 7,851 | 8,483 |
– General and administrative | 2,180 | 2,811 |
Impairment of available-for-sale investments | − | 412 |
Profit on disposal of available-for-sale investments | (37) | (224) |
Loss on disposal of property, plant and equipment and intangible assets | 252 | 79 |
Other operating lease rentals payable |
| |
– Plant and machinery | 21,837 | 17,524 |
– Property | 6,323 | 6,610 |
Accounts receivables impairment (including movement in provision) | (904) | 1,018 |
Foreign exchange gains (including movement on embedded derivatives) | (1,501) | (7,309) |
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:
| 2010 | 2009 |
Fees payable to the Group’s auditor for the audit of the Company | 243 | 241 |
Fees payable to the Group’s auditor and its associates for other services: |
| |
– The audit of the Group’s subsidiaries pursuant to legislation | 230 | 238 |
– Services pursuant to section 404 of the Sarbanes-Oxley Act | 240 | 247 |
– Other services pursuant to legislation | 81 | 86 |
Statutory audit, financial reporting and other related services | 794 | 812 |
– Tax services | 174 | 412 |
– All other services | 50 | 109 |
| 1,018 | 1,333 |