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53Spire Healthcare Limited Partnership4. Exceptional items2010£0002009£000Integration and rebranding364903Reorganisation and set-up costs1,1143,626Corporate restructuring and financing costs(1,570)458(92)4,987Integration and re-branding costs relate to the integration of businesses acquired and their rebranding as Spire Healthcare.Reorganisation and set-up costs relate to the set-up costs of new hospitals and the cost of acquisition in the year. 2009 costs related to the rationalisation of the hospital distribution centres for hospital supplies.Corporate restructuring and financing costs in 2010 relate to accounting adjustments following changes to lease terms, after charging £1.4 million of costs in respect of corporate financing. 2009 costs related to the revision of the corporate legal structure and the raising of finance.5. Finance income2010£0002009£000Interest income on bank deposits93256. Finance costs2010£0002009£000Interest on loans from ultimate undertaking and management64,55858,140Interest on bank facilities108,306108,890Finance charges payable under finance leases6,2841,850Change in fair value of interest rate derivatives(4,983)(637)174,165168,243Finance costs capitalised in the year(80)(10)174,085168,233Finance costs capitalised during the year were calculated based on a weighted cost of borrowing of 8% (2009: 8%).
54Spire Healthcare Annual Review 2010Spire Healthcare Limited PartnershipNotes to the financial statementsFor the year ended 31 December 20107. Auditors' remuneration2010£0002009£000Amounts receivable by auditors and their associates in respect of: Audit of the Group financial statements and subsidiaries411403Other services*7146482449*Other services in 2010 relate to financial and accounting advice and for 2009 due diligence in respect of Spire Thames Valley Hospital.8. Tax on loss(i) Analysis of tax charge/(credit) in the year2010£0002009£000Current tax UK Corporation tax arising in subsidiaries on loss for the year1,9501,106 Adjustments in respect of prior years(188)(124) Total current tax1,762982Deferred tax Origination and reversal of timing differences(323)(17,888) Adjustments in respect of prior years43(6,670) Total deferred tax(280)(24,558) Tax on loss1,482(23,576)
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