Notes 1-5

4. Operating costs and share of results of associates

Operating costs include:


 
 
 
 
Six months
ended
30 June
2009
£m
Six months
ended
30 June
2008
£m

Year ended
31 December
2008
£m
Amortisation and impairment
of acquired intangible assets
88.1 25.5 78.4
Goodwill impairment 40.0 20.0 84.1
Goodwill write-down relating to
utilisation of pre-acquisition tax losses
0.7 1.5
Gains on disposal of investments (8.4) (3.6) (3.4)
Write-downs of investments 4.3 12.3 30.5
Staff costs 2,662.5 2,000.5 4,351.8
Other operating costs 969.9 725.8 1,590.5
  3,756.4 2,781.2 6,133.4

The goodwill impairment charge of £40.0 million (30 June 2008: £20.0 million) relates to a number of under-performing businesses in the Group. In certain markets, the impact of current local economic conditions and trading circumstances on these businesses is sufficiently severe to indicate an impairment to the carrying value of goodwill. The Directors will reassess the need for any further impairment write-downs at year end.

Share of results of associates include:


 
 
 
Six months
ended
30 June
2009
£m
Six months
ended
30 June
2008
£m

Year ended
31 December
2008
£m
Share of profit before
interest and taxation
30.5 32.8 71.5
Share of exceptional gains/(losses) 0.3 (0.5)
Share of interest and minority interest (0.4) 0.2 0.5
Share of taxation (10.6) (12.3) (25.5)
  19.8 20.7 46.0