8. Exceptional items
| Year ended 31 December 2003 £m |
Year ended 31 December 2002 £m |
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| Net operating exceptional items charged/(credited): | |||
| Deeside impairment | – | 45 | |
| Rugeley impairment | – | 58 | |
| Impairment of US plant | 404 | – | |
| Reversal of HUBCO impairment | (35) | – | |
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| Net operating exceptional items | 369 | 103 | |
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| Exceptional income from investments: | |||
| Backlog dividend received from KAPCO | – | (42) | |
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| Exceptional income from investments | – | (42) | |
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| Total operating exceptional items and investment income | 369 | 61 | |
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| Non-operating exceptional items credited: | |||
| Profit on disposal of a 5% holding in HUBCO | (17) | – | |
| Profit on disposal of a Czech fixed asset investment | (7) | – | |
| Release of provision in respect of sale of Chinese operations | (3) | – | |
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| Non-operating exceptional items | (27) | – | |
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| Exceptional interest charges: | |||
| Write off of unamortised finance charges | 16 | – | |
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| Exceptional interest payable and similar charges | 16 | – | |
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| Total exceptional items before attributable taxation | 358 | 61 | |
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| Taxation on exceptional items | (26) | (1) | |
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| Total exceptional items after attributable taxation | 332 | 60 | |
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