3. Operating profit

Group operating profit is stated after charging/(crediting):

Depreciation on tangible assets:
Loss on disposal of property, plant & equipment2.54.5
Amortisation of intangible assets0.80.9
Impairment charges:
Tangible assets1.81.4
Operating lease rentals:
Minimum lease payments (net of amortisation of incentives)195.5194.3
Contingent rentals payable6.87.8
Net foreign exchange gains3.41.1
Cost of inventories recognised as an expense1,352.21,319.2
Write down of inventories to net realisable value75.179.4
Trade receivables:
Impairment charge28.329.9
Amounts recovered(4.7)(3.3)
Auditors' remuneration
Audit of the financial statements181189
Audit of subsidiaries267265
Total audit fees448454
Other services:
Tax compliance729
Tax advisory services228
Corporate finance25
Other assurance services1822

Gains and losses on cash flow hedges removed from equity and included in the income statement for the period comprise gains of £4.5m (2012: losses of £5.0m) included in cost of sales.

Other gains/(losses) reported in the income statement represent changes in the fair value of foreign exchange derivative contracts which do not qualify for hedge accounting under IAS 39 and the exceptional pension items and prior year exceptional VAT credit explained in Note 6.