| Year ended 31 December 2004 £m |
Year ended 31 December 2003 £m |
|
|---|---|---|
| Net operating exceptional items credited/(charged): | ||
| Release of a guarantee on sale of Elcogas | 11 | – |
| Impairment of US plant | – | (404) |
| Reversal of HUBCO impairment | – | 35 |
| Net operating exceptional items | 11 | (369) |
| Non–operating exceptional items credited: | ||
| Profit on partial disposal of holding in HUBCO | 4 | 17 |
| Profit on disposal of a Czech fixed asset investment | – | 7 |
| Release of provision raised for sale of Chinese operations | – | 3 |
| Non–operating exceptional items | 4 | 27 |
| Exceptional interest charges: | ||
| US swap termination costs | (15) | – |
| Other refinancing costs | (16) | – |
| Write off of unamortised finance charges | – | (16) |
| Exceptional interest payable and similar charges | (31) | (16) |
| Total exceptional items before attributable taxation | (16) | (358) |
| Taxation on exceptional items | – | 26 |
| Total exceptional items after attributable taxation | (16) | (332) |