2021 | 2020 | |||||
Before exceptional items | Exceptional items (note 5) | Total | Before exceptional items | Exceptional items (note 5) | Total | |
€m | €m | €m | €m | €m | €m | |
Raw material cost of goods sold/bought in finished goods | 562.1 | - | 562.1 | 1,280.5 | - | 1,280.5 |
Inventory write-down (note 14) | 0.9 | 5.8 | 6.7 | 2.2 | - | 2.2 |
Employee remuneration (note 3) | 101.6 | 6.8 | 108.4 | 144.4 | 3.0 | 147.4 |
Direct brand marketing | 13.5 | - | 13.5 | 18.2 | - | 18.2 |
Other operating, selling and administration costs | 86.6 | 2.7 | 89.3 | 119.6 | 50.4 | 170.0 |
Foreign exchange | (0.6) | - | (0.6) | 0.1 | - | 0.1 |
28.2 | - | 28.2 | 30.3 | - | 30.3 | |
Amortisation (note 12) | 2.6 | - | 2.6 | 2.5 | - | 2.5 |
Net profit on disposal of property, plant & equipment | 0.3 | (0.7) | (0.4) | (0.2) | - | (0.2) |
Auditor’s remuneration (a) | 1.3 | - | 1.3 | 0.9 | - | 0.9 |
Impairment of intangible assets (note 12) | - | 0.3 | 0.3 | - | 36.6 | 36.6 |
Impairment of equity accounted investment (note 5) | - | 9.1 | 9.1 | |||
Net revaluation/impairment of property, plant & machinery (note 11) | - | 1.2 | 1.2 | - | 1.0 | 1.0 |
Total operating expenses | 796.5 | 25.2 | 821.7 | 1,598.5 | 91.0 | 1,689.5 |
(a) Auditor remuneration: The remuneration of the Group’s statutory auditor, being the Irish firm of the principal auditor of the Group, Ernst & Young, Chartered Accountants is as follows:
EY Ireland 2021 | Other EY Offices 2021 | Total 2021 | EY Ireland 2020 | Other EY Offices 2020 | Total 2020 | |
€m | €m | €m | €m | €m | €m | |
Audit of the Group financial statements | 0.5 | - | 0.5 | 0.2 | - | 0.2 |
Audit of subsidiaries | 0.4 | 0.4 | 0.8 | 0.1 | 0.6 | 0.7 |
Tax compliance and advisory services | - | - | - | - | - | - |
Total | 0.9 | 0.4 | 1.3 | 0.3 | 0.6 | 0.9 |
The audit fee for the audit of the financial statements of the Company was less than €0.1m in the current and prior financial year. There were no non-audit fees paid to Ernst & Young during the current or prior financial year.