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Costs of services and general and administrative costs (Tables)
 6 Months Ended
Jun. 30, 2020
Text block [abstract]  
Costs of Services and General Administrative Costs
Continuing operations
  
Six months
ended
30 June
2020
   
Six months
ended
30 June
2019
1
   
Year
ended
31 December
2019
 
    
£m
   
£m
   
£m
 
Costs of services
   4,804.7    5,328.8    10,825.1 
General and administrative costs
3
   3,195.3    443.1    1,113.1 
    8,000.0     5,771.9    11,938.2 
Note
1
 
Figures for the period ended 30 June 2019 have been
re-presented
in accordance with IFRS 5:
Non-current
Assets Held for Sale and Discontinued Operations, as described in note 13.
Costs of services and general and administrative costs include:
 
Continuing operations
  
Six months
ended
30 June
2020
   
Six months
ended
30 June
2019
1
   
Year
ended
31 December
2019
 
    
£m
   
£m
   
£m
 
Staff costs
   3,330.0    3,501.7    7,090.6 
Establishment costs
   314.4    331.7    672.9 
Media pass-through costs
   613.7    818.8    1,656.2 
Other costs of services and general and administrative costs
2,3
   3,741.9     1,119.7    2,518.5 
    8,000.0    5,771.9    11,938.2 
Note
s
1
 
Figures for the period ended 30 June 2019 have been
re-presented
in accordance with IFRS 5:
Non-current
Assets Held for Sale and Discontinued Operations, as described in note
13
.
2
 
Other costs of services and general and administrative costs include £301.3 million (period ended 30 June 2019: £350.0 million; year ended 31 December 2019: £731.4 million) of other pass through costs.
3
 
Figures have been restated as described in the accounting policies.
Staff costs include:
 
Continuing operations
  
Six months
ended
30 June
2020
   
Six months
ended
30 June
2019
1
   
Year
ended
31 December
2019
 
    
£m
   
£m
   
£m
 
Wages and salaries
   2,417.5    2,442.5    4,946.2 
Cash-based incentive plans
   17.2    64.8    227.6 
Share-based incentive plans
   30.6    30.0    66.0 
Social security costs
   304.6    304.9    591.7 
Pension costs
   86.4    83.5    169.7 
Severance
   18.8    16.1    42.6 
Other staff costs
   454.9    559.9    1,046.8 
    3,330.0    3,501.7    7,090.6 
Note
1
 
Figures for the period ended 30 June 2019 have been
re-presented
in accordance with IFRS 5:
Non-current
Assets Held for Sale and Discontinued Operations, as described in note 13.
Other costs of services and general and administrative costs include:
 
Continuing operations
  
Six months
ended
30 June
2020
   
Six months
ended
30 June
2019
1
  
Year
ended
31 December
2019
 
    
£m
   
£m
  
£m
 
Amortisation and impairment of acquired intangible assets
   53.1    52.8   121.5 
Goodwill impairment
2
   2,484.7    —     47.7 
Gains on disposal of investments and subsidiaries
   (16.0)    (40.6)   (40.4) 
Gains on remeasurement of equity interests arising from a change in scope of ownership
   —    (0.4)   (0.4) 
Investment
and oth
er
write-downs
   220.6    —     7.5 
Restructuring and transformation costs
   17.9    33.9   153.5 
Restructuring costs in relation to COVID-19
   39.3   —     —   
Litigation settlement
   —    (16.8)   (16.8) 
Gain on sale of freehold property in New York
   —    (7.9)   (7.9) 
Depreciation of property, plant and equipment
   88.2    88.5   185.5 
Amortisation of other intangible assets
   9.6    9.9   21.2 
Depreciation of
right-of-use
assets
   155.4    152.1   301.6 
Short-term lease expense
   19.7    49.9   83.8 
Low-value
lease expense
   1.1    1.2   2.9 
Note
s
1
 
Figures for the period ended 30 June 2019 have been
re-presented
in accordance with IFRS 5:
Non-current
Assets Held for Sale and Discontinued Operations, as described in note 13.
2
 
Figures for the period ended 30 June 2020 have been restated, as described in the accounting policies.