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	Notes to the financial statements

	2 Operating surplus/(deficit) The operating surplus/(deficit) is stated after charging the following items:

		2001 £m		2000 £m


	Payments under operating leases:
	– Land and buildings	7.5		7.6
	Depreciation:
	– Annual charge	14.8		16.1
	– Accelerated charge	–		1.9
	Loss on disposal of tangible fixed assets	0.9		0.1
	Auditors’ remuneration: audit	0.1		0.1



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