The table shows the operating profit before goodwill amortisation and exceptional costs by business. Operating profit before exceptional items and goodwill amortisation was £310 million, seven per cent higher than last year. Asset write downs arising on restructuring + cash cost of restructuring before tax and after amortisation 3. Goodwill amortisation was £3 million for the quarter £6 million last year. Earnings per share before goodwill amortisation and exceptional items increased by 9 per cent to 4. Adjusted basic earnings per share on continuing activities excluding goodwill amortisation, exceptional items and finance charge on discounting of deferred consideration of 16. Asset write downs arising on restructuring + cash cost of restructuring before tax and after amortisation 3.

Tangible fixed assets + goodwill on acquisitions 5 + operating working capital. Historic goodwill not amortised and subject to annual impairment review. Operating profit before exceptional items and goodwill amortisation 3 120. credit card service Group operating costs before goodwill amortisation, exceptional items and leaver costs were reduced by 1 per cent compared to the first quarter of last year. In frs 10 the asb in effect left companies the choice of amortisation or systematic testing for impairment.

Per cent and reducing 2001 earnings per share before exceptional and goodwill amortisation from 27. 2p. Frs 10 was introduced in late 1998 and replaced the goodwill accounting of ssap 22. Impairment testing rather than amortisation, for acquired intangible assets with indefinite lives. Before exceptional items and goodwill amortisation, compared with 26. 6p. Consumer credit advertising. Earnings per share before goodwill amortisation, exceptional items and leaver costs grew by 10 per cent to 4.

Earnings before interest and tax before exceptionals and goodwill amortisation : $61. 7m. Profit before tax and before exceptional items and goodwill amortisation 70. The main changes arising from the introduction of ifrs are in respect of goodwill amortisation, pensions, share- based payments, lease rentals, property depreciation and dividends.

Earnings per share before goodwill amortisation and exceptional items were maintained compared to the fourth quarter last year at 3. They are quoted before accounting for goodwill amortisation and exceptional items. Exceptional items and goodwill amortisation exceptional items included in operating profit gave rise to a net credit of £2. The amortisation simply represents the acquired cost of the goodwill spread over several years. The company has completed the first step of the impairment test under the transitional requirements of sfas 142 and no impairment charge of goodwill was indicated. Operating profit before goodwill amortisation at £18. 6m. Earnings per share - before exceptionals & goodwill amortisation.

Earnings per share, before amortisation of goodwill, increased to 1. 9. Profit on continuing activities before interest, tax, goodwill amortisation and exceptional items up 97% to £12. Goodwill is carried at transition value. Earnings before exceptional charges and goodwill amortisation 636 15. Ifrs profit before tax and goodwill charges.

I to bring goodwill created by any acquisition to the forefront of the company's accounts. Goodwill amortisation was £4 million £3 million last year. The total operating profit before r&d costs, exceptional items and goodwill amortisation was £494 million, also up by seven per cent from last year. Costs before exceptional charges and goodwill amortisation.

Amortisation provided to write off cost over 5 years. Adjustment for net goodwill amortisation - 1. Under ssap 22, reported earnings were not affected by goodwill. Operating profit before goodwill amortisation and exceptional items to average capital employed plus net debt 34% 32% 29% 34% 36. Firstly, reported profits will no longer be affected by goodwill amortisation. Profit before tax, exceptional items and goodwill amortisation rose by 3% to £195.