06 Operating profit

	Notes	2006 £m	2005 £m
Employee benefits expense	7	749.9	607.2
Amortisation of intangible assets (as shown in amortisation column)	14	6.9	4.5
Depreciation	13	42.2	31.7
Loss on sale of property, plant and equipment		0.3	0.5
Amortisation of other intangible assets (treated as depreciation)*	14	1.2	4.9
Minimum lease payments recognised as an operating lease expense		63.6	59.6
Foreign exchange differences		0.7	(0.1)

*Included within operating activities before impairment and amortisation.

UK fees paid to the auditors include fees in relation to:	2006 £m	2005 £m
Audit of financial statements	0.5	0.6
Other UK fees:
Local statutory audits for subsidiaries	0.3	0.2
Further assurance services	0.1	0.2
Taxation advisory services	–	0.1
Other non-audit services**	0.1	0.1
	1.0	1.2

**There were no other amounts payable to the auditors requiring disclosure under s390B of the Companies Act 1985.

There was due diligence work performed in respect of acquisitions which resulted in fees paid to auditors of £nil (2005: £0.3m). These amounts have been capitalised as part of the acquisitions to which they relate. In addition £0.7m (2005: £0.7m) was paid to accountancy firms other than the Group's auditor.