| Earnings per share (pence) | Operating profit (£m) | |
|---|---|---|
 |
 |
|
| Before exceptionals and goodwill amortisation including joint ventures and associates | ||
| Earnings per share (pence) | Operating profit (£m) | |
|---|---|---|
 |
 |
|
| After exceptionals and goodwill amortisation including joint ventures and associates | ||
Throughout this document references to British Gas include Scottish Gas.
All operating profit numbers and earnings are stated, throughout the commentary, before exceptionals and goodwill amortisation unless otherwise stated. The directors believe this measure assists with understanding the underlying performance of the group. The equivalent amounts after exceptionals and goodwill amortisation are reflected in the segmental analysis and are reconciled at group level in the summary group profit and loss account.
