7. Profit on ordinary activities before taxation | |
| 2004 £m |
2003 £m |
|
|---|---|---|
| Profit on ordinary activities before taxation is stated after charging/(crediting): | ||
| Operating lease rental expense | ||
| land and buildings | 294 | 168 |
| plant, vehicles and equipment | 35 | 40 |
| Property rental income under operating leases | (7) | (3) |
| Amortisation of goodwill (including share of goodwill of associates £3m (2003 £2m)) | 193 | 143 |
| Impairment of goodwill | | 19 |
| Amortisation of shares | 15 | 13 |
| Depreciation of tangible and intangible fixed assets | ||
| assets owned | 267 | 226 |
| under finance leases | 8 | 6 |
| Audit fees | ||
| statutory audit | 2 | 2 |
| Auditors remuneration for non-audit services | ||
| further assurance services | 1 | 7 |
| tax advisory services | 4 | 3 |
| other advice | | 1 |
The guidelines covering the use of the Company's auditors for non-audit services are set out in the Corporate governance report.