Group and share of joint ventures Less share of joint ventures Adjusted operating profit Adjusted profit before tax Adjusted basic earnings per share Adjusted diluted earnings per share Fair value gain on cash flow hedging instruments Foreign exchange translation differences Changes in ownership of subsidiary Capitalised mobilisation costs Adjustments for pension cost charge/(credit) Adjustments for amortisation and impairment of intangible assets and mobilisation costs Adjustments for research and development expenditure credit Adjustments for depreciation and impairment of property, plant and equipment Adjustments for depreciation and impairment of right-of-use assets Adjustments for (profit)/ loss on disposal of property, plant and equipment and intangible assets Adjustments for increase in contract assets Purchase of capitalised mobilisation costs classified as investing activities Acquisition of joint venture debt, classified as investing activities Issue of shares net of associated transaction costs classified as financing activities Issue of shares to non-controlling interest classified as financing activities Settlement of derivative financial instruments classified as financing activities Changes in ownership interests of subsidiaries, classified as financing activities Adjusted cash flow from operating activities Description of accounting policy for pre-contract and contract mobilisation costs Description of accounting policy for warranties and recctification costs Description of accounting policy for alternative performance measures Description of accounting policy for contract assets and liabilities Description of accounting policy for merger reserve Disclosure of adjusting items Disclosure of capitalised mobilisation costs Disclosure of contract assets and liabilities