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Costs of services and general and administrative costs (Tables) | 6 Months Ended
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Jun. 30, 2022
Costs of service and general and administrative costs [Abstract] |
Costs of service and general and administrative costs |
| Six months ended 30 June 2022 |  | Six months ended 30 June 2021
| £m |  | £m
Costs of services | 5,708.1 |  |  | 5,196.1 |
General and administrative costs | 508.5 |  |  | 452.8 |
| 6,216.6 |  |  | 5,648.9 |
4. Costs of services and general and administrative costs (continued) Costs of services and general and administrative costs include:
| Six months ended 30 June 2022 |  | Six months ended 30 June 2021
| £m |  | £m
Staff costs | 3,930.7 |  |  | 3,473.3 |
Establishment costs | 262.8 |  |  | 264.8 |
Media pass-through costs | 1,016.7 |  |  | 857.0 |
Other costs of services and general and administrative costs 1 | 1,006.4 |  |  | 1,053.8 |
| 6,216.6 |  |  | 5,648.9 |
Note 1 Other costs of services and general and administrative costs include £229.1 million (period ended 30 June 2021: £376.3 million) of other pass-through costs. Staff costs include:
| Six months ended 30 June 2022 |  | Six months ended 30 June 2021
| £m |  | £m
Wages and salaries | 2,718.5 |  |  | 2,329.8 |
Cash-based incentive plans | 93.5 |  |  | 200.2 |
Share-based incentive plans | 67.3 |  |  | 43.9 |
Severance | 17.4 |  |  | 14.5 |
Other staff costs | 1,034.0 |  |  | 884.9 |
| 3,930.7 |  |  | 3,473.3 |
Other costs of services and general and administrative costs include:
| Six months ended 30 June 2022 |  | Six months ended 30 June 2021
| £m |  | £m
Amortisation and impairment of acquired intangible assets | 31.5 |  |  | 30.1 |
Losses on disposals of investments and subsidiaries | 48.1 |  |  | 1.0 |
Gains on remeasurement of equity interests arising from a change in scope of ownership | (60.4) |  |  | — |
Restructuring and transformation costs | 75.3 |  |  | 34.3 |
Restructuring costs in relation to COVID-19 | 5.9 |  |  | 19.7 |
Litigation settlement | — |  |  | 21.7 |

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- 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 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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