3 Supplementary profit & loss account information

	2000 £million	1999 Restated* £million
Turnover	573.8	535.1
Cost of sales
Before exceptionals	(389.5)	(359.9)
Exceptionals	(1.8)	(12.2)
	(391.3)	(372.1)
Gross profit
Before exceptionals	184.3	175.2
Exceptionals	(1.8)	(12.2)
	182.5	163.0
Distribution costs
Before exceptionals	(82.3)	(74.0)
Exceptionals	(0.4)	-
	(82.7)	(74.0)
Administrative expenses
Before goodwill amortisation and exceptionals	(38.6)	(44.5)
Goodwill amortisation	(13.3)	(12.5)
Exceptionals	(0.8)	(3.1)
	(52.7)	(60.1)
Group operating profit
Before goodwill amortisation and exceptionals	63.4	56.7
Goodwill amortisation	(13.3)	(12.5)
Exceptionals	(3.0)	(15.3)
	47.1	28.9

*1999 figures have been restated on a basis consistent with a new Group-wide chart of accounts.

4 Exceptionals
Group operating profit includes the following charges/(income):

	Settlement of US litigation		Restructuring costs		Impairment of assets		Total
	2000 £million	1999 £million	2000 £million	1999 £million	2000 £million	1999 £million	2000 £million	1999 £million
Chromium	(0.7)	6.4	-	2.4	-	-	(0.7)	8.8
Pigments & Specialties	-	0.2	1.4	2.4	-	2.7	1.4	5.3
Specialty Rubber	-	-	2.3	1.2	-	-	2.3	1.2
	(0.7)	6.6	3.7	6.0	-	2.7	3.0	15.3

Tax on these charges was a credit of £0.4 million (1999: £0.8 million).

5 Net interest payable

	2000	1999
	£million	£million
Interest payable:
On bank loans	13.6	13.3
On other loans	0.5	0.8
	14.1	14.1
Interest receivable:
On bank deposits	(9.0)	(8.7)
	5.1	5.4