Annual Report and Accounts 2010

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
£000

2009
£000

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
£000

2009
£000

Fees payable to the Group’s auditor for the audit of the Company
and consolidated financial statements

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