XML 42 R33.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Costs of services and general and administrative costs (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2018
Text block1 [abstract] |
Costs of Services and General Administrative Costs |
|  | Six months ended 30 June 2018 |  |  | Six months ended 30 June 20171 |  |  | Year ended 31 December 20171 |
|  | £m |  |  | £m |  |  | £m |
Costs of services |  |  | 6,218.7 |  |  |  | 6,282.3 |  |  |  | 12,629.0 |
General and administrative costs |  |  | 432.1 |  |  |  | 643.7 |  |  |  | 1,267.0 |
|  |  | 6,650.8 |  |  |  | 6,926.0 |  |  |  | 13,896.0 |
Costs of services and general and administrative costs include:
|  | Six months ended 30 June 2018 |  |  | Six months ended 30 June 20171 |  |  | Year ended 31 December 20171 |
|  | £m |  |  | £m |  |  | £m |
Staff costs |  |  | 4,032.6 |  |  |  | 4,177.0 |  |  |  | 8,319.0 |
Establishment costs |  |  | 433.7 |  |  |  | 443.9 |  |  |  | 888.6 |
Media pass-through costs |  |  | 740.9 |  |  |  | 701.6 |  |  |  | 1,429.4 |
Data collection pass-through costs |  |  | 286.6 |  |  |  | 314.2 |  |  |  | 646.4 |
Other costs of services and general and administrative costs2 |  |  | 1,157.0 |  |  |  | 1,289.3 |  |  |  | 2,612.6 |
|  |  | 6,650.8 |  |  |  | 6,926.0 |  |  |  | 13,896.0 |
Notes
1 | Prior year figures have been restated for the impact of the adoption of IFRS 15: Revenue from Contracts with Customers, as described in note 2.
2 | Other costs of services and general and administrative costs include £316.3 million (period ended 30 June 2017: £258.5 million; year ended 31 December 2017: £558.8 million) of other pass-through costs.
Staff costs include:
|  | Six months ended 30 June 2018 |  |  | Six months ended 30 June 2017 |  |  | Year ended 31 December 2017 |
|  | £m |  |  | £m |  |  | £m |
Wages and salaries |  |  | 2,805.4 |  |  |  | 2,919.1 |  |  |  | 5,832.3 |
Cash-based incentive plans |  |  | 74.1 |  |  |  | 53.8 |  |  |  | 219.2 |
Share-based incentive plans |  |  | 41.6 |  |  |  | 50.6 |  |  |  | 105.0 |
Social security costs |  |  | 367.7 |  |  |  | 370.2 |  |  |  | 720.3 |
Pension costs |  |  | 93.1 |  |  |  | 97.2 |  |  |  | 192.0 |
Severance |  |  | 16.8 |  |  |  | 34.5 |  |  |  | 39.5 |
Other staff costs |  |  | 633.9 |  |  |  | 651.6 |  |  |  | 1,210.7 |
|  |  | 4,032.6 |  |  |  | 4,177.0 |  |  |  | 8,319.0 |
Other costs of services and general and administrative costs include:
|  | Six months ended 30 June 2018 |  |  | Six months ended 30 June 2017 |  |  | Year ended 31 December 2017 |
|  | £m |  |  | £m |  |  | £m |
Amortisation and impairment of acquired intangible assets |  |  | 84.0 |  |  |  | 97.8 |  |  |  | 195.1 |
Goodwill impairment |  |  | — |  |  |  | — |  |  |  | 27.1 |
Gains on disposal of investments and subsidiaries |  |  | (189.9 | ) |  |  | (5.9 | ) |  |  | (129.0 | )
(Gains)/losses on remeasurement of equity interests arising from a change in scope of ownership |  |  | (0.1 | ) |  |  | 0.2 |  |  |  | 0.3 |
Investment write-downs |  |  | 1.5 |  |  |  | — |  |  |  | 95.9 |
Restructuring costs |  |  | 45.5 |  |  |  | 19.2 |  |  |  | 56.8 |

X
- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfExpensesByNatureExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block. + References No definition available. + Details
Name: | wpp_TextBlock1Abstract
Namespace Prefix: | wpp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration