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		prev: Segmental analysis next: Net interest payable - group back: Notes to the accounts back: Financial statements menu pdf [1,644k] 3 Profit on ordinary activities before taxation 2003 £m 2002 £m After crediting Risk and revenue sharing partnerships receipts – credited to other operating income 153 158 Operating lease rentals receivable 24 34   After charging Exceptional items – rationalisation costs 1 54 75 Amortisation of goodwill 48 52 Amortisation of certification costs 15 22 Depreciation of owned tangible fixed assets 2 209 212 Depreciation of tangible fixed assets held under finance leases 2 14 24 Operating lease rentals payable – hire of plant and equipment 58 60 Operating lease rentals payable – hire of other assets 19 21 Risk and revenue sharing partnerships payments – included in cost of sales 179 139 Auditors' fees were as follows during the year: Audit 2003 – Group £3.2m (2002 £3.2m) Other 2003 – United Kingdom £1.2m (2002 £0.8m) Other 2003 – Rest of World £0.8m (2002 £0.8m) Auditors' fees include £0.1m for Rolls-Royce Group plc (2002 £0.7m for Rolls-Royce plc). Other fees paid to the auditors include £0.8m relating to the corporate restructuring (see Accounting policies – consolidation). 1 Rationalisation costs relate to termination of employment, site decommissioning and relocation and related disruption to operations, including accelerated depreciation of plant and machinery. At December 31, 2003 £22m (2002 £52m) was included in provisions (see note 22). 2 Including appropriate amounts charged to stocks.