12. Operating profit

(amounts in millions of €, unless otherwise indicated)

Operating loss/profit by geographical area:

	2008		2007
Netherlands	194.5		290.1
France	-65.3		34.3
Germany	93.4		117.8
Belgium/Luxembourg	67.4		66.0
Iberia	-53.7		24.7
United Kingdom	-43.3		-3.9
Other European countries	12.8		19.8
North America	-43.7		24.6
Rest of the world	-142.0		-3.6
Corporate	-54.8		-30.2
	-34.7		539.6

12.1. Depreciation, amortization and impairment software

	2008		2007
Depreciation buildings	1.3		0.7
Depreciation computer hardware	20.8		13.0
Depreciation leasehold improvements and furniture and fixtures	41.5		25.3
Depreciation	63.6		39.0
Amortization software	22.8		12.2
Impairment software	13.6		-
Depreciation, amortization and impairment software	100.0		51.2

Depreciation is included in cost of services in the amount of € 1.5 million (2007: € 1.8 million), in selling expenses in the amount of € 28.3 million (2007: € 18.2 million) and in general and administrative expenses in the amount of € 33.8 million (2007: € 19.0 million). Amortization software is included in cost of services in the amount of € 0.8 million (2007: € 0.8 million) and in general and administrative expenses in the amount of € 22.0 million (2007: € 11.4 million); the latter also includes the impairment charge software.

Depreciation, amortization and impairment software by geographical area:

	2008		2007
Netherlands	43.1		21.6
France	10.1		1.8
Germany	9.0		7.0
Belgium/Luxembourg	9.5		5.7
Iberia	5.4		3.6
United Kingdom	5.9		2.3
Other European countries	4.7		2.6
North America	7.4		5.9
Rest of the world	4.9		0.7
Corporate	0.0		0.0
	100.0		51.2

Depreciation, amortization and impairment software by business segment:

	2008		2007
Staffing	70.5		33.2
Inhouse services	0.8		0.7
Professionals	14.2		4.2
Facilities	14.5		13.1
	100.0		51.2

12.2. Amortization and impairment acquisition-related intangible assets and impairment goodwill

	2008		2007
Amortization acquisition-related intangible assets	107.2		14.8
Impairment acquisition-related intangible assets	15.7		-
Impairment goodwill	555.8		-
	678.7		14.8

Amortization and impairment acquisition-related intangible assets and impairment goodwill by geographical area:

	2008		2007
Netherlands	88.0		4.6
France	200.1		-
Germany	10.2		6.4
Belgium/Luxembourg	6.5		0.9
Iberia	76.3		-
United Kingdom	56.7		1.0
Other European countries	6.2		1.9
North America	87.3		0.0
Rest of the world	147.4		-
	678.7		14.8

Amortization and impairment are included in general and administrative expenses in the amount of € 678.7 million (2007: € 14.8 million). The impairment of goodwill is based on a provisional purchase price allocation.

12.3 Operating leases

In operating profit, an amount of € 229.9 million (2007: € 160.0 million) is included for operating leases.

12.4 Grants

Grants included in operating profit amount to € 15.7 million (2007: € 15.8 million), of which € 12.9 million (2007: € 14.0 million) is reported under cost of services.