Annual Report and Accounts 2006 - DCC plc

notes to the financial statements735. Operating costs2006 2005€’000 €’000Selling and distribution costs 168,758 144,562Administrative expenses 157,349 133,468Other expenses 1,931 1,018Other income (7,581) (4,333)Total operating costs* 320,457 274,715* before operating exceptional items (note 11)Other operating expenses and income comprise the following charges/(credits):Other expensesExpensing of employee share options 1,840 1,003Other operating expenses 91 151,931 1,018Other incomeFair value gains on undesignated derivative financial instruments- forward foreign exchange contracts (net) (297) -- commodity contracts (net) (55) -Other operating income (7,229) (4,333)(7,581) (4,333)6. Group operating profitGroup operating profit has been arrived at after charging/(crediting) the following amounts (including the Group’s share ofjoint ventures accounted for on the basis of proportionate consolidation):2006 2005€’000 €’000Amortisation of capital grants (112) (155)Operating lease rentals- land and buildings 5,758 4,629- plant and machinery 265 160- motor vehicles 3,079 3,3599,102 8,148Audit fees 1,075 982Acquisition related due diligence and litigation support 166 809Tax compliance and advisory services 1,711 1,5802,952 3,3717. Directors’ emoluments and interestsDirectors’ emoluments and interests (which are included in operating costs above) are presented in the Report of theRemuneration Committee on pages 44 to 47.