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Costs of services and general and administrative costs (Tables) | 6 Months Ended
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Jun. 30, 2023
Costs of service and general and administrative costs [Abstract] |
Costs of service and general and administrative costs |
| Six Months Ended 30 June 2023 |  | Six Months Ended 30 June 2022
| £m |  | £m
Costs of services | 6,157.0 |  |  | 5,708.1 |
General and administrative costs | 758.1 |  |  | 508.5 |
| 6,915.1 |  |  | 6,216.6 |
Costs of services and general and administrative costs include:
| Six Months Ended 30 June 2023 |  | Six Months Ended 30 June 2022
| £m |  | £m
Staff costs | 4,141.5 |  |  | 3,930.7 |
Establishment costs | 272.1 |  |  | 262.8 |
Media pass-through costs | 1,022.8 |  |  | 1,016.7 |
Other costs of services and general and administrative costs 1 | 1,478.7 |  |  | 1,006.4 |
| 6,915.1 |  |  | 6,216.6 |
Note 1 Other costs of services and general and administrative costs include £387.2 million (period ended 30 June 2022: £229.1 million) of other pass-through costs. 4. Costs of services and general and administrative costs (continued) Staff costs include:
| Six Months Ended 30 June 2023 |  | Six Months Ended 30 June 2022
| £m |  | £m
Wages and salaries | 2,944.0 |  |  | 2,718.5 |
Cash-based incentive plans | 91.7 |  |  | 93.5 |
Share-based incentive plans | 75.5 |  |  | 67.3 |
Severance | 40.1 |  |  | 17.4 |
Other staff costs | 990.2 |  |  | 1,034.0 |
| 4,141.5 |  |  | 3,930.7 |
Other costs of services and general and administrative costs include:
| Six Months Ended 30 June 2023 |  | Six Months Ended 30 June 2022
| £m |  | £m
Amortisation and impairment of acquired intangible assets | 36.6 |  |  | 31.5 |
Goodwill impairment | 52.9 |  |  | — |
Investment and other impairment charges | 11.0 |  |  | — |
Losses on disposals of investments and subsidiaries | 2.9 |  |  | 48.1 |
Gains on remeasurement of equity interests arising from a change in scope of ownership | — |  |  | (60.4) |
Restructuring and transformation costs | 86.8 |  |  | 81.2 |
Property related costs | 180.0 |  |  | — |
Litigation settlement | (10.0) |  |  | — |

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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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