1999           1999
 
                     
Note 2
Analysis of operating profit		   Continuing operations
Acquisitions
Total		   Continuing
operations		   Discontinued
operations		  
Total

  		  £m £m £m   £m   £m   £m
               

Turnover excluding VAT

Cost of sales
 

17,002

(15,695)

156

(155)

17,158

(15,850)

15,915

(14,693)

537

(524)

6,452

(15,217)
               

Gross profit

Administration expenses
 

 

1,307

(371)

1

(3)

1,308

(374)

  

1,222

(371)

  

13

(15)

  

1,235

(386)
               
Operating profit/(loss)
  		  936 (2) 934   851   (2)   849

 

                        

Cost of sales includes distribution costs and store operating costs. Integration costs, goodwill amortisation and employee profit-sharing are included within administration expenses.
Integration costs of £95m relating to our Irish businesses were included within administration expenses in 1998. These have been restated in line with Financial Reporting Standard 12, 'Provisions, Contingent Liabilities and Contingent Assets', to reflect actual costs incurred of £63m. The charge made for integration costs in 1999 is £26m.