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   "value": "<div class=\"t m0 h2b ff7 fs8 fc2 sc0 ls5 ws0 gs4b\">1 <span class=\"_ _3f\"> </span>Basis of preparation and conso<span class=\"_ _0\"></span>lidation<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls3 ws3 gs4c\">General information<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs4d\">ST<span class=\"_ _0\"></span>hree plc is a public limited company<span class=\"_ _0\"></span> listed on <span class=\"_ _0\"></span>the London S<span class=\"_ _0\"></span>tock Exchange, incorporated in <span class=\"_ _0\"></span>the United Kingdom and domiciled </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs4e\">in the United Kingdom, and r<span class=\"_ _0\"></span>egistered in England and W<span class=\"_ _0\"></span>ales. I<span class=\"_ _0\"></span>ts registered o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffice is </span>1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs4f\"><span class=\"_ _2e2\">EC4N 7BE</span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs50\">T<span class=\"_ _0\"></span>he business model, activities, locations of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc (<span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span>) and its subsidiaries (<span class=\"_ _0\"></span>together<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>) are se<span class=\"_ _0\"></span>t out further<span class=\"_ _0\"></span> in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs51\">the Strategic R<span class=\"_ _0\"></span>eport of<span class=\"_ _0\"></span> this <span class=\"_ _0\"></span>Annual R<span class=\"_ _0\"></span>eport.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls5 ws0 gs52\">Bas<span class=\"_ _2\"></span>is of pre<span class=\"_ _2\"></span>para<span class=\"_ _2\"></span>tion<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs53\">T<span class=\"_ _0\"></span>he Consolidated Financial Sta<span class=\"_ _0\"></span>tements have been pr<span class=\"_ _0\"></span>epared in accordance <span class=\"_ _0\"></span>with UK<span class=\"_ _0\"></span>-adop<span class=\"_ _0\"></span>ted International <span class=\"_ _0\"></span>Accounting S<span class=\"_ _0\"></span>tandards </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs54\">(IAS<span class=\"_ _0\"></span>) and International Financial R<span class=\"_ _0\"></span>eporting Standards (IFRS<span class=\"_ _0\"></span>) and in conformity<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>with the requir<span class=\"_ _0\"></span>ements of<span class=\"_ _0\"></span> the Companies <span class=\"_ _0\"></span>Act 2006 as </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs55\">applicable to companies r<span class=\"_ _0\"></span>eporting under <span class=\"_ _0\"></span>those standards, including interpre<span class=\"_ _0\"></span>tations issued by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the IFRS Interpretations Committee.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs56\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s ke<span class=\"_ _0\"></span>y accoun<span class=\"_ _0\"></span>ting policies are set out across <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing notes <span class=\"_ _0\"></span>to the accounts and <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e applied consistently <span class=\"_ _0\"></span>throughout </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs57\">the y<span class=\"_ _0\"></span>ear and pr<span class=\"_ _0\"></span>eceding <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he notes <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial statements hav</span><span class=\"_ _0\"></span>e been prepar<span class=\"_ _0\"></span>ed on a continuing basis unless otherwise stated.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs58\">T<span class=\"_ _0\"></span>he Consolidated Financial Sta<span class=\"_ _0\"></span>tements have been pr<span class=\"_ _0\"></span>epared under<span class=\"_ _0\"></span> the historical cost basis of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> accounting, as modified b</span><span class=\"_ _0\"></span>y <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs59\">assets held at fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>through pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">fit or loss or</span><span class=\"_ _0\"></span> held at fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>through other<span class=\"_ _0\"></span> comprehensiv<span class=\"_ _0\"></span>e income.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs5a\">T<span class=\"_ _0\"></span>he Consolidated Financial Sta<span class=\"_ _0\"></span>tements are presented in S<span class=\"_ _0\"></span>terling, the <span class=\"_ _0\"></span>functional currency<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs5b\">T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span>-only Financial S<span class=\"_ _0\"></span>tatements hav<span class=\"_ _0\"></span>e been prepared under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the historical cost conven<span class=\"_ _0\"></span>tion, in accordance with F<span class=\"_ _0\"></span>inancial </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs5c\">Reporting S<span class=\"_ _0\"></span>tandard 101 (FRS 101) <span class=\"ff24\">R<span class=\"_ _0\"></span>educed Disclosure F<span class=\"_ _0\"></span>ramework <span class=\"ff6\">as issued b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Financial R<span class=\"_ _0\"></span>eporting Council. <span class=\"_ _0\"></span>As permitted by<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs5d\">Section 408 of<span class=\"_ _0\"></span> the Companies <span class=\"_ _0\"></span>Act 2006<span class=\"_ _0\"></span>, the Compan<span class=\"_ _0\"></span>y\u2019s income statement and sta<span class=\"_ _0\"></span>tement of<span class=\"_ _0\"></span> comprehensive income ha<span class=\"_ _0\"></span>ve not been </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs5e\">presented. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _5\"></span>, as permitted by<span class=\"_ _0\"></span> FRS 101, has tak<span class=\"_ _0\"></span>en advantage o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the disclosure ex<span class=\"_ _0\"></span>emptions av<span class=\"_ _0\"></span>ailable under<span class=\"_ _0\"></span> that standard </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs5f\">in relation <span class=\"_ _0\"></span>to share-based paymen<span class=\"_ _0\"></span><span class=\"_ _2e2\">ts, financial instruments, certain disclosures r</span><span class=\"_ _0\"></span>egarding <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s capital, capital management, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs60\">presentation of<span class=\"_ _0\"></span> comparativ<span class=\"_ _0\"></span>e information in respect o<span class=\"_ _0\"></span>f certain assets, pr<span class=\"_ _0\"></span>esentation of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> a cash flo</span><span class=\"_ _0\"></span>w statement, certain r<span class=\"_ _0\"></span>elated party </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs61\"><span class=\"_ _2e2\">transactions and the eff</span><span class=\"_ _0\"></span>ect of<span class=\"_ _0\"></span> future accounting standar<span class=\"_ _0\"></span>ds not <span class=\"_ _0\"></span>yet adopted. W<span class=\"_ _0\"></span>here requir<span class=\"_ _0\"></span>ed, equivalent disclosures ar<span class=\"_ _0\"></span>e provided in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs62\">the Consolidated Financial Sta<span class=\"_ _0\"></span>tements of ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs63\">T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he significant accounting policies and significant judgments and k</span><span class=\"_ _0\"></span>ey<span class=\"_ _0\"></span> estimates, including <span class=\"_ _0\"></span>those applied in the individual going </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs64\">concern assessment rele<span class=\"_ _0\"></span>vant <span class=\"_ _0\"></span>to the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>, ar<span class=\"_ _0\"></span>e the same as <span class=\"_ _0\"></span>those set out in this no<span class=\"_ _0\"></span>te 1 to <span class=\"_ _0\"></span>the ST<span class=\"_ _0\"></span>hree Group consolida<span class=\"_ _0\"></span><span class=\"_ _2e2\">ted financial </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs65\">statements.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls10 ws26 gs66\">Going concern<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs67\">T<span class=\"_ _0\"></span>he Consolidated and Company<span class=\"_ _0\"></span>-only F<span class=\"_ _0\"></span>inancial Statements hav<span class=\"_ _0\"></span>e been prepar<span class=\"_ _0\"></span>ed on a going concern basis. T<span class=\"_ _0\"></span>he D<span class=\"_ _0\"></span>irectors hav<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs68\">re<span class=\"_ _0\"></span>viewed <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flow</span><span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>orecasts, considered <span class=\"_ _0\"></span>the assumptions contained in <span class=\"_ _0\"></span>the budget, and considered associated principal </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs69\">risks <span class=\"_ _0\"></span>which may<span class=\"_ _0\"></span> impact the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s performance in <span class=\"_ _0\"></span>the 12 months <span class=\"_ _0\"></span>from the da<span class=\"_ _0\"></span>te of appr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>al of <span class=\"_ _0\"></span>this <span class=\"_ _0\"></span>year\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial statemen</span><span class=\"_ _0\"></span>ts and in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs6a\">the period immediately<span class=\"_ _0\"></span> thereafter<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs6b\">A<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>, the Gr<span class=\"_ _0\"></span>oup had no debt ex<span class=\"_ _0\"></span>cept f<span class=\"_ _0\"></span>or lease liabilities o<span class=\"_ _0\"></span>f \u00a329<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0 million. Credit facilities r<span class=\"_ _0\"></span>elevan<span class=\"_ _0\"></span>t to <span class=\"_ _0\"></span>the re<span class=\"_ _0\"></span>view </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs6c\">period comprise a committed \u00a350.<span class=\"_ _0\"></span>0 million R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>olving Credit F<span class=\"_ _0\"></span>acility (RCF) (<span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the expiry<span class=\"_ _0\"></span> date of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>June 2026, <span class=\"_ _0\"></span>with an extension </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs6d\">option <span class=\"_ _0\"></span>to 2027) and an uncommitted \u00a330.<span class=\"_ _0\"></span>0 million accordion facility<span class=\"_ _5\"></span>, both jointly pr<span class=\"_ _0\"></span>ovided b<span class=\"_ _0\"></span>y HSBC and Citibank. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> further </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs6e\">uncommitted \u00a35.0 million bank o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft facility<span class=\"_ _0\"></span> is also held with HSBC<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>All these <span class=\"_ _0\"></span>facilities remained undrawn on 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2023.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs6f\">In addition, the Gr<span class=\"_ _0\"></span>oup has \u00a383.2 million of<span class=\"_ _0\"></span> cash and cash equivalents a<span class=\"_ _0\"></span>vailable <span class=\"_ _0\"></span>to fund its short-<span class=\"_ _0\"></span>term needs, as w<span class=\"_ _0\"></span>ell as a substantial </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs70\"><span class=\"_ _2e2\">working capital position, reflecting ne</span><span class=\"_ _0\"></span>t cash due to ST<span class=\"_ _0\"></span>hree <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> placements already<span class=\"_ _0\"></span> undertak<span class=\"_ _0\"></span>en.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs71\">T<span class=\"_ _0\"></span>he assessment of<span class=\"_ _0\"></span> going concern is further<span class=\"_ _0\"></span> described in the S<span class=\"_ _0\"></span>trategic R<span class=\"_ _0\"></span>eport as part of <span class=\"_ _0\"></span>the Compliance information under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs72\">heading \u2018Going concern\u2019 on page 83 <span class=\"_ _0\"></span>which is incorporated by<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>ference into <span class=\"_ _0\"></span><span class=\"_ _2e2\">these financial statemen</span><span class=\"_ _0\"></span>ts. Based on this e<span class=\"_ _0\"></span>valuation, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs73\">the Directors hav<span class=\"_ _0\"></span>e f<span class=\"_ _0\"></span>ormed a judgement tha<span class=\"_ _0\"></span>t the Gr<span class=\"_ _0\"></span>oup has adequate resources <span class=\"_ _0\"></span>to continue in operational existence <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> at least the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs74\">next 12 months <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date of appr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>al of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s Consolidated Financial S<span class=\"_ _0\"></span>tatements, and considered it appropria<span class=\"_ _0\"></span>te to prepar<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs75\">them on the going concern basis.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs76\">Climate change consideration<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs77\"><span class=\"_ _2e2\">Climate change is a significant issue f</span><span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the w<span class=\"_ _0\"></span>orld and the <span class=\"_ _0\"></span>transition to a lo<span class=\"_ _0\"></span>w-carbon economy<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>will create both risk<span class=\"_ _0\"></span>s and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs78\">opportunities for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he management <span class=\"_ _0\"></span>team has considered <span class=\"_ _0\"></span>the impact of<span class=\"_ _0\"></span> climate change in preparing <span class=\"_ _0\"></span>the Consolidated </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs79\">Financial Statemen<span class=\"_ _0\"></span>ts, particularly in <span class=\"_ _0\"></span>the context of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"_ _2e2\">the risks identified in </span><span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>TCFD r<span class=\"_ _0\"></span>eport on pages 58 to 7<span class=\"_ _0\"></span>5. T<span class=\"_ _0\"></span>hese considerations, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs7a\">which are integral <span class=\"_ _0\"></span>to the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s strategy<span class=\"_ _5\"></span>, are not vie<span class=\"_ _0\"></span>wed <span class=\"_ _0\"></span>to be ke<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>eas of<span class=\"_ _0\"></span> judgements or sour<span class=\"_ _0\"></span>ces of estima<span class=\"_ _0\"></span>tion uncertainty in <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws63 gs7b\"><span class=\"_ _2e2\">current financial year</span><span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s significant accounting policies relating </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">to specific financial statement items ar</span><span class=\"_ _0\"></span>e set out under<span class=\"_ _0\"></span> the rele<span class=\"_ _0\"></span>vant no<span class=\"_ _0\"></span>tes. Accounting policies <span class=\"_ _0\"></span><span class=\"_ _2e2\">that affect </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial statements as a </span><span class=\"_ _0\"></span>whole and a description of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the accounting estimates and judgements are <span class=\"_ _2e2\">set out below</span><span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Basis of consolidation<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Consolidated Financial Sta<span class=\"_ _0\"></span>tements of <span class=\"_ _0\"></span>the Group include <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial sta</span><span class=\"_ _0\"></span>tements of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y and all its subsidiaries. Subsidiaries are <span class=\"_ _0\"></span>fully consolidated <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date on which <span class=\"_ _0\"></span>the Group ob<span class=\"_ _0\"></span>tains control. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group has con<span class=\"_ _0\"></span>trol when it has righ<span class=\"_ _0\"></span>ts to variable re<span class=\"_ _0\"></span>turns from its in<span class=\"_ _0\"></span>volv<span class=\"_ _0\"></span>ement in the entity<span class=\"_ _0\"></span> and has <span class=\"_ _0\"></span>the ability <span class=\"_ _0\"></span><span class=\"_ _2e2\">to affect </span><span class=\"_ _0\"></span>those returns <span class=\"_ _0\"></span>through its pow<span class=\"_ _0\"></span>er o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the entity<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he subsidiaries are deconsolidated <span class=\"_ _0\"></span>from the da<span class=\"_ _0\"></span>te on which <span class=\"_ _0\"></span>that control ceases.<span class=\"_ _2e2\"> </span>When the G<span class=\"_ _0\"></span>roup disposes of<span class=\"_ _0\"></span> a subsidiary<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the gain or loss on disposal r<span class=\"_ _0\"></span>epresents: (i) <span class=\"_ _0\"></span>the aggregate of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the consideration receiv<span class=\"_ _0\"></span>ed or r<span class=\"_ _0\"></span>eceivable; (ii) <span class=\"_ _0\"></span>the carrying amount of<span class=\"_ _0\"></span> the subsidiary\u2019<span class=\"_ _0\"></span>s net assets (including goodwill) at <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> disposal; and (iii) any<span class=\"_ _0\"></span> directly<span class=\"_ _0\"></span> attributable disposal costs. <span class=\"_ _0\"></span>Amounts pre<span class=\"_ _0\"></span>viously r<span class=\"_ _0\"></span>ecognised in other<span class=\"_ _0\"></span> comprehensive income in r<span class=\"_ _0\"></span><span class=\"_ _2e2\">elation to the </span>subsidiary ar<span class=\"_ _0\"></span>e remo<span class=\"_ _0\"></span>ved fr<span class=\"_ _0\"></span>om equity and r<span class=\"_ _0\"></span>ecognised in the Consolidated Income S<span class=\"_ _0\"></span>tatement as part of<span class=\"_ _0\"></span> the gain or<span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span>Uniform accounting policies ar<span class=\"_ _0\"></span>e adopted across <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. All intra-gr<span class=\"_ _0\"></span>oup balances and transactions, including unr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ealised profits </span>and losses arising from in<span class=\"_ _0\"></span>tra-group transactions, ar<span class=\"_ _0\"></span>e eliminated on consolidation.<span class=\"_ _2e2\"> </span>Foreign cur<span class=\"_ _0\"></span>rencies and translation<span class=\"_ _2e2\"> </span>Funct<span class=\"_ _0\"></span>ional and presentation currency<span class=\"_ _2e2\"> </span>Items included in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial statements of</span><span class=\"_ _0\"></span> each Group subsidiary<span class=\"_ _0\"></span> are measur<span class=\"_ _0\"></span>ed using the curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the primary<span class=\"_ _0\"></span> economic environment in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>that subsidiary opera<span class=\"_ _0\"></span>tes (its functional currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>ransactions and balances<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>oreign currency<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transactions are <span class=\"_ _0\"></span>translated using ex<span class=\"_ _0\"></span>change rates at the da<span class=\"_ _0\"></span>te of <span class=\"_ _0\"></span>the transactions. <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xchange gain or<span class=\"_ _0\"></span> loss fr<span class=\"_ _0\"></span>om settlement of<span class=\"_ _0\"></span> these <span class=\"_ _0\"></span>transactions or<span class=\"_ _0\"></span> translation at <span class=\"_ _0\"></span>the period end are r<span class=\"_ _0\"></span>ecognised in the income statement. Consolidation<span class=\"_ _2e2\"> </span>On consolidation, <span class=\"_ _0\"></span>the subsidiaries\u2019 assets and liabilities denominated in <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>encies are transla<span class=\"_ _0\"></span>ted into Sterling at <span class=\"_ _0\"></span>the rates ruling at the r<span class=\"_ _0\"></span>eporting date. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he results of<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>oreign subsidiaries are <span class=\"_ _0\"></span>translated into Sterling at a<span class=\"_ _0\"></span>verage rates o<span class=\"_ _0\"></span>f e<span class=\"_ _0\"></span>xchange <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the period and the e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xchange diff</span><span class=\"_ _0\"></span>erences arising on transla<span class=\"_ _0\"></span>tion are recognised in Other<span class=\"_ _0\"></span> Comprehensiv<span class=\"_ _0\"></span>e Income. An<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xchange diff</span><span class=\"_ _0\"></span>erences which have arisen <span class=\"_ _0\"></span>from an entity\u2019<span class=\"_ _0\"></span>s inv<span class=\"_ _0\"></span>estment in a f<span class=\"_ _0\"></span>oreign subsidiary<span class=\"_ _0\"></span>, including long-<span class=\"_ _0\"></span>term loans, are r<span class=\"_ _0\"></span>ecognised as a separate component of<span class=\"_ _0\"></span> equity and ar<span class=\"_ _0\"></span>e included in the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s currenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>translation reserv<span class=\"_ _0\"></span>e (<span class=\"_ _0\"></span>CTR). When a f<span class=\"_ _0\"></span>oreign operation is sold, such ex<span class=\"_ _0\"></span><span class=\"_ _2e2\">change differences ar</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">e reclassified fr</span><span class=\"_ _0\"></span>om CTR to <span class=\"_ _0\"></span>the Consolidated Income Statemen<span class=\"_ _0\"></span>t to f<span class=\"_ _0\"></span>orm part of<span class=\"_ _0\"></span> the gain or<span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span>Critical accounting judgements and<span class=\"_ _0\"></span> estimates<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he preparation of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial sta</span><span class=\"_ _0\"></span>tements in conformity<span class=\"_ _0\"></span> with IFRS r<span class=\"_ _0\"></span>equires the use o<span class=\"_ _0\"></span>f certain critical accounting estima<span class=\"_ _0\"></span>tes and judgements. It also requir<span class=\"_ _0\"></span>es management to e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cise judgement in the pr<span class=\"_ _0\"></span>ocess of applying <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s accounting policies. Estimates and judgements are continually<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>valuated and are based on historical e<span class=\"_ _0\"></span>xperience and other<span class=\"_ _0\"></span> factors, including expecta<span class=\"_ _0\"></span>tions of<span class=\"_ _0\"></span> future e<span class=\"_ _0\"></span>vents <span class=\"_ _0\"></span>that are belie<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>to be reasonable under<span class=\"_ _0\"></span> the cir<span class=\"_ _0\"></span>cumstances. Criti<span class=\"_ _2\"></span>cal acc<span class=\"_ _2\"></span>ounting judge<span class=\"_ _2\"></span>ments Details of<span class=\"_ _0\"></span> critical accounting judgements <span class=\"_ _0\"></span><span class=\"_ _2e2\">which could have a significant impact upon </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial sta</span><span class=\"_ _0\"></span>tements are set out in <span class=\"_ _0\"></span>the related notes as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>(i) <span class=\"_ _1\"> </span>T<span class=\"_ _5\"></span>racker<span class=\"_ _0\"></span> shares arrangemen<span class=\"_ _0\"></span>ts (r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 11 <span class=\"ff24 ws27\">In<span class=\"_ _0\"></span>vestmen<span class=\"_ _0\"></span>ts<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span>(ii) <span class=\"_ _3f\"> </span>Indicators of<span class=\"_ _0\"></span> impairment of<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>estments in subsidiaries (<span class=\"_ _0\"></span>Company<span class=\"_ _0\"></span> only<span class=\"_ _0\"></span>) (<span class=\"_ _0\"></span>refer<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to note 11 <span class=\"ff24 ws27\">Inv<span class=\"_ _0\"></span>estments<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span>Criti<span class=\"_ _2\"></span>cal acc<span class=\"_ _2\"></span>ounting es<span class=\"_ _2\"></span>tima<span class=\"_ _2\"></span>tes<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he assumptions and estimates at <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the curren<span class=\"_ _0\"></span>t reporting period tha<span class=\"_ _0\"></span><span class=\"_ _2e2\">t have a significant risk o</span><span class=\"_ _0\"></span>f r<span class=\"_ _0\"></span>esulting in a material adjustment to <span class=\"_ _0\"></span>the carrying amounts of<span class=\"_ _0\"></span> assets and liabilities <span class=\"_ _0\"></span>within the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are set out in <span class=\"_ _0\"></span>the related note as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>(i) <span class=\"_ _1\"> </span>Rev<span class=\"_ _0\"></span>enue recognition (<span class=\"_ _0\"></span>ref<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>to note 2 <span class=\"ff24\">Operating segments</span><span class=\"ws27\">).<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _0\"></span>he management team consider<span class=\"_ _0\"></span>ed the impact <span class=\"_ _0\"></span>from climate change on <span class=\"_ _0\"></span>the follo<span class=\"_ _0\"></span>wing areas:<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">T<span class=\"_ _0\"></span>he going concern and viability<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the next <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years, including <span class=\"_ _0\"></span>the potential impact of<span class=\"_ _0\"></span> climate-r<span class=\"_ _0\"></span>elated risks, </span><span class=\"_ _2e2\">such as ST</span><span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span><span class=\"_ _2e2\">\u2019s offices impacted b</span><span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> heightened phy<span class=\"_ _0\"></span><span class=\"_ _2e2\">sical risks affecting our</span><span class=\"_ _0\"></span> operational ability<span class=\"_ _0\"></span> to place contractors and service the existing contracts, r<span class=\"_ _0\"></span>esulting in lower<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue and income. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his is subject to <span class=\"_ _0\"></span>the ongoing assessment b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the management team performed using <span class=\"_ _0\"></span>three climate-related scenarios <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> 2023-<span class=\"_ _0\"></span>2040. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he assessment helps <span class=\"_ _0\"></span>to continually<span class=\"_ _0\"></span> test ST<span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s strategic <span class=\"_ _2e2\">resilience and its fle</span><span class=\"_ _0\"></span>xibility<span class=\"_ _0\"></span> to adapt operations <span class=\"_ _0\"></span>to ev<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>-changing risks and opportunities as a consequence of<span class=\"_ _0\"></span> climate change <span class=\"_ _0\"></span>to drive continued gr<span class=\"_ _0\"></span>owth.<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Useful liv<span class=\"_ _0\"></span>es of <span class=\"_ _0\"></span><span class=\"_ _2e2\">fixed assets: </span><span class=\"_ _0\"></span>the impact of<span class=\"_ _0\"></span> climate change is not consider<span class=\"_ _0\"></span>ed to be material on our<span class=\"_ _0\"></span> existing asset base including </span>on factors lik<span class=\"_ _0\"></span>e residual <span class=\"_ _0\"></span>values, useful liv<span class=\"_ _0\"></span>es and depreciation methods <span class=\"_ _0\"></span>which determine <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> non-current assets. Although the Gr<span class=\"_ _0\"></span>oup has plans to in<span class=\"_ _0\"></span>vest in low<span class=\"_ _0\"></span>-carbon technology<span class=\"_ _0\"></span> as part of<span class=\"_ _0\"></span> its net zero commitmen<span class=\"_ _0\"></span>t, there is no immediate risk of<span class=\"_ _0\"></span> material adjustment to <span class=\"_ _0\"></span>the carrying <span class=\"_ _0\"></span>values of<span class=\"_ _0\"></span> the e<span class=\"_ _0\"></span>xisting assets in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the next financial </span><span class=\"_ _0\"></span>year\u2019<span class=\"_ _0\"></span>s results. Ov<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> the course of<span class=\"_ _0\"></span> our<span class=\"_ _0\"></span> net zero path, <span class=\"_ _0\"></span>the existing <span class=\"_ _0\"></span><span class=\"_ _2e2\">fixed assets ar</span><span class=\"_ _0\"></span>e expected <span class=\"_ _0\"></span>to be fully<span class=\"_ _0\"></span> depreciated <span class=\"_ _0\"></span>within the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt fiv</span><span class=\"_ _0\"></span>e to se<span class=\"_ _0\"></span>ven <span class=\"_ _0\"></span>years.<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Reco<span class=\"_ _0\"></span>verability<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> trade r<span class=\"_ _0\"></span>eceivables and contract assets: <span class=\"_ _0\"></span>the impact of<span class=\"_ _0\"></span> climate-related matters could ha<span class=\"_ _0\"></span>ve an impact on <span class=\"_ _0\"></span>the </span>Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s clients in the <span class=\"_ _0\"></span>future, especially<span class=\"_ _0\"></span>, clien<span class=\"_ _0\"></span>ts whose businesses/<span class=\"_ _5\"></span><span class=\"_ _2e2\">operations could be negatively aff</span><span class=\"_ _0\"></span>ected by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the introduction of emission-reduction legislation, energy<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transition plans or b<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xtreme <span class=\"_ _0\"></span>weather<span class=\"_ _0\"></span> and other<span class=\"_ _0\"></span> physical conditions, <span class=\"_ _0\"></span>which could lead to increase in manufacturing costs, dilapidation of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>their asset base and <span class=\"_ _0\"></span>their ability<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to pay<span class=\"_ _0\"></span> debts. No material clima<span class=\"_ _0\"></span>te-related issues have arisen during <span class=\"_ _0\"></span>the current <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear <span class=\"_ _0\"></span>that hav<span class=\"_ _0\"></span>e impacted our assessment o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the reco<span class=\"_ _0\"></span>verability<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> receivables. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s ECL allowance uses cr<span class=\"_ _0\"></span>edit ratings which inher<span class=\"_ _0\"></span>ently include <span class=\"_ _0\"></span>the mark<span class=\"_ _0\"></span>et\u2019<span class=\"_ _0\"></span>s assessment of<span class=\"_ _0\"></span> the climate change impact on cr<span class=\"_ _0\"></span>edit risk of our clients. G<span class=\"_ _0\"></span>iven <span class=\"_ _0\"></span>the short-term maturity<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> trade r<span class=\"_ _0\"></span>eceivables including contract assets, clima<span class=\"_ _0\"></span>te change is unlikely<span class=\"_ _0\"></span> to ma<span class=\"_ _0\"></span>terially increase our<span class=\"_ _0\"></span> credit risk.<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Share-based payments: some perf<span class=\"_ _0\"></span>ormance conditions of<span class=\"_ _0\"></span> the L<span class=\"_ _0\"></span>ong-<span class=\"_ _5\"></span>T<span class=\"_ _5\"></span>erm Incentive Plan (L<span class=\"_ _2e\"></span>TIP) f<span class=\"_ _0\"></span>or members of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Executiv<span class=\"_ _0\"></span>e </span>Committee are link<span class=\"_ _0\"></span>ed and measured against ESG metrics since <span class=\"_ _0\"></span><span class=\"_ _2e2\">the 2022 financial </span><span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>his could impact <span class=\"_ _0\"></span>the future amount o<span class=\"_ _0\"></span>f the recognition of<span class=\"_ _0\"></span> the shar<span class=\"_ _0\"></span>e-based payment e<span class=\"_ _0\"></span>xpense in the Gr<span class=\"_ _0\"></span>oup income statement. How<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, as <span class=\"_ _0\"></span>the ESG-related performance condition constitutes 10% of<span class=\"_ _0\"></span> each grant, the impact is lo<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Segmental reporting: in our<span class=\"_ _0\"></span> response to clima<span class=\"_ _0\"></span>te change and transition <span class=\"_ _0\"></span>to a net zero <span class=\"_ _0\"></span>target, <span class=\"_ _0\"></span>there has been <span class=\"_ _0\"></span>yet no change <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the </span>management information pr<span class=\"_ _0\"></span>ovided <span class=\"_ _0\"></span>to, and re<span class=\"_ _0\"></span>viewed b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the chief<span class=\"_ _0\"></span> operating decision maker<span class=\"_ _0\"></span> each month.<span class=\"_ _2e2\"> </span>Whilst ther<span class=\"_ _0\"></span>e is currently<span class=\"_ _0\"></span> no material medium-term impact e<span class=\"_ _0\"></span>xpected fr<span class=\"_ _0\"></span>om climate change, the management <span class=\"_ _0\"></span>team is awar<span class=\"_ _0\"></span>e of <span class=\"_ _0\"></span>the ev<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>-changing risks and <span class=\"_ _0\"></span>will continue to r<span class=\"_ _0\"></span>egularly monitor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>these risks against judgements and estimates made in prepara<span class=\"_ _0\"></span>tion of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial statements.<span class=\"_ _2e2\"> </span></span>Account<span class=\"_ _0\"></span>ing policies<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he accounting policies used in the pr<span class=\"_ _0\"></span>eparation of<span class=\"_ _0\"></span> the Consolidated F<span class=\"_ _0\"></span>inancial Statements are consisten<span class=\"_ _0\"></span>t with <span class=\"_ _0\"></span>those applied in the pre<span class=\"_ _0\"></span><span class=\"_ _2e2\">vious financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, e<span class=\"_ _0\"></span>xcep<span class=\"_ _0\"></span>t for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the adoption of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span><span class=\"_ _2e2\"> and amended standards effectiv</span><span class=\"_ _0\"></span>e as of<span class=\"_ _0\"></span> 1 December 2022 as set out belo<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>New and ame<span class=\"_ _2\"></span>nded s<span class=\"_ _2\"></span>tandar<span class=\"_ _2\"></span><span class=\"_ _2e2\">ds eff</span><span class=\"_ _2\"></span>ective in 20<span class=\"_ _2\"></span>23 and adopte<span class=\"_ _2\"></span>d by the Gr<span class=\"_ _2\"></span>oup<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he follo<span class=\"_ _0\"></span>wing amendments to <span class=\"_ _0\"></span>the accounting standards, issued b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the IA<span class=\"_ _0\"></span>SB and endorsed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the UK and EU, ha<span class=\"_ _0\"></span>ve been adopted by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group and became applicable as of<span class=\"_ _0\"></span> 1 December 2022. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup did not hav<span class=\"_ _0\"></span>e to change its accounting policies or<span class=\"_ _0\"></span> mak<span class=\"_ _0\"></span>e retrospectiv<span class=\"_ _0\"></span>e adjustments as a result o<span class=\"_ _0\"></span>f adopting <span class=\"_ _0\"></span>these amended standards.<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Ref<span class=\"_ _0\"></span>erence <span class=\"_ _0\"></span>to the Conceptual F<span class=\"_ _0\"></span>rame<span class=\"_ _0\"></span>work (<span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>to IFRS 3 <span class=\"ff24\">Business Combinations</span><span class=\"ws27\">).<span class=\"_ _2e2\"> </span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Property<span class=\"_ _5\"></span>, plant and equipment \u2013 proceeds before in<span class=\"_ _0\"></span>tended use (amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 16 <span class=\"ff24\">Property<span class=\"_ _0\"></span>, Plant and E<span class=\"_ _0\"></span>quipment<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Onerous contracts \u2013 cost of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> fulfilling a con</span><span class=\"_ _0\"></span>tract (amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 37 <span class=\"ff24\">Pro<span class=\"_ _0\"></span>visions, Contingent Liabilities and Contingent <span class=\"_ _0\"></span>Assets<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Annual improv<span class=\"_ _0\"></span>ements <span class=\"_ _0\"></span>to IFRS 2018\u20132020 (<span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>follo<span class=\"_ _0\"></span>wing standards: IFRS 1 <span class=\"ff24\">First-time <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>doption of<span class=\"_ _0\"></span> IFRS<span class=\"ff6\">, IFRS 9 </span></span></span>Financial Instruments<span class=\"ff6\">, IFRS 16 </span><span class=\"ws27\">L<span class=\"_ _0\"></span>eases<span class=\"ff6 ws0\"> and IAS 4<span class=\"_ _0\"></span>1 <span class=\"ff24 ws27\">Agriculture<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span></span></span>New and amended standards that are applicable t<span class=\"_ _0\"></span>o the Group but not yet<span class=\"_ _0\"></span><span class=\"_ _2e2\"> effective<span class=\"_ _2e2\"> </span></span>As at <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> authorisation of <span class=\"_ _0\"></span>this <span class=\"_ _0\"></span>Annual R<span class=\"_ _0\"></span>eport, the <span class=\"_ _0\"></span>following amendments <span class=\"_ _0\"></span>to existing standar<span class=\"_ _0\"></span>ds wer<span class=\"_ _0\"></span>e in issue but not <span class=\"_ _0\"></span>yet <span class=\"_ _2e2\">effectiv</span><span class=\"_ _0\"></span>e. Subject to <span class=\"_ _0\"></span>the endorsement b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the UKEB, <span class=\"_ _0\"></span><span class=\"_ _2e2\">these changes are eff</span><span class=\"_ _0\"></span>ective f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the ST<span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> beginning 1 December 2023. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese amendments are not e<span class=\"_ _0\"></span>xpected to ha<span class=\"_ _0\"></span>ve a material impact on <span class=\"_ _0\"></span>the Group in <span class=\"_ _0\"></span>the current or<span class=\"_ _0\"></span> futur<span class=\"_ _0\"></span><span class=\"_ _2e2\">e financial </span><span class=\"_ _0\"></span>years.<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Disclosure of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Accounting P<span class=\"_ _0\"></span>olicies (Amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 1 <span class=\"ff24\">Presentation of<span class=\"_ _0\"></span> Financial Statemen<span class=\"_ _0\"></span>ts <span class=\"ff6\">(IAS 1) and IFRS </span><span class=\"ws27\">Practice </span></span></span>Statement 2<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\"><span class=\"_ _2e2\">Definition of</span><span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>ccounting Estimates (Amendments <span class=\"_ _0\"></span>to IAS 8 <span class=\"ff24\">A<span class=\"_ _0\"></span>ccounting policies, Changes in <span class=\"_ _0\"></span>Accoun<span class=\"_ _0\"></span>ting Estimates and Errors<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Deferred <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>ax Related <span class=\"_ _0\"></span>to A<span class=\"_ _0\"></span>ssets and Liabilities <span class=\"_ _0\"></span>Arising from a Single <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>ransaction (Amendments to IA<span class=\"_ _0\"></span>S 12<span class=\"ff24 ws102\"> Income T<span class=\"_ _5\"></span>axes<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">International <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ax R<span class=\"_ _0\"></span>eform \u2013 P<span class=\"_ _0\"></span>illar <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>wo M<span class=\"_ _0\"></span>odel Rules (Amendments <span class=\"_ _0\"></span>to IAS 12 <span class=\"ff24 ws102\">Income T<span class=\"_ _2e\"></span>axes<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">IFRS 17 <span class=\"ff24\">Insurance Contracts</span>, a standard <span class=\"_ _0\"></span>that is ultimately<span class=\"_ _0\"></span> intended to r<span class=\"_ _0\"></span>eplace IFRS 4 <span class=\"ff24\">Insurance Contracts</span><span class=\"ls5\">.<span class=\"_ _2e2\"> </span></span></span>T<span class=\"_ _0\"></span>he Group has not early<span class=\"_ _0\"></span> adopted an<span class=\"_ _0\"></span>y standar<span class=\"_ _0\"></span>d, interpretation or<span class=\"_ _0\"></span> amendment <span class=\"_ _0\"></span>that has been issued but is not <span class=\"_ _0\"></span><span class=\"_ _2e2\">yet eff</span><span class=\"_ _0\"></span>ective.<span class=\"_ _2e2\"> </span><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs10c\">Othe<span class=\"_ _2\"></span>r are<span class=\"_ _2\"></span>as of judgem<span class=\"_ _2\"></span>ent and ac<span class=\"_ _2\"></span>counting e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ates<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs10d\">T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he consolidated financial statemen</span><span class=\"_ _0\"></span>ts include other ar<span class=\"_ _0\"></span>ea of judgemen<span class=\"_ _0\"></span>t and accounting estimates. While <span class=\"_ _0\"></span>this area does not meet </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs10e\"><span class=\"_ _2e2\">the definition under IA</span><span class=\"_ _0\"></span>S 1 of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> significant accounting estimates or</span><span class=\"_ _0\"></span> critical accounting judgements, <span class=\"_ _0\"></span>the recognition and measurement </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs10f\">of<span class=\"_ _0\"></span> certain material assets and liabilities are based on assumptions and/<span class=\"_ _5\"></span>or are subject <span class=\"_ _0\"></span>to longer<span class=\"_ _0\"></span>-term uncertainties. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he other<span class=\"_ _0\"></span> area o<span class=\"_ _0\"></span>f </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs110\">judgement and accounting estimates is:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs111\">(i) <span class=\"_ _1\"> </span> <span class=\"_ _135\"></span>Provisions in respect o<span class=\"_ _0\"></span>f r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erability of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>trade receivables and con<span class=\"_ _0\"></span>tract assets, otherwise ref<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>to as \u2018allow<span class=\"_ _0\"></span>ance for<span class=\"_ _0\"></span> expected </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs112\">credit losses\u2019<span class=\"_ _2e\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs113\">As described in note 12 <span class=\"ff24\">T<span class=\"_ _5\"></span>rade and other<span class=\"_ _0\"></span> receivables<span class=\"ff6\">, pr<span class=\"_ _0\"></span>ovisions f<span class=\"_ _0\"></span>or impairment o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables and contract assets hav<span class=\"_ _0\"></span>e been </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs114\">made. In re<span class=\"_ _0\"></span>viewing the appr<span class=\"_ _0\"></span>opriateness of<span class=\"_ _0\"></span> these pr<span class=\"_ _0\"></span>ovisions, consideration has been giv<span class=\"_ _0\"></span>en to <span class=\"_ _0\"></span>the ageing of<span class=\"_ _0\"></span> the debt and <span class=\"_ _0\"></span>the potential </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs115\">likelihood o<span class=\"_ _0\"></span>f default, <span class=\"_ _0\"></span>taking into account curr<span class=\"_ _0\"></span>ent and future economic conditions. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "General information<span class=\"_ _2e2\"> </span>ST<span class=\"_ _0\"></span>hree plc is a public limited company<span class=\"_ _0\"></span> listed on <span class=\"_ _0\"></span>the London S<span class=\"_ _0\"></span>tock Exchange, incorporated in <span class=\"_ _0\"></span>the United Kingdom and domiciled in the United Kingdom, and r<span class=\"_ _0\"></span>egistered in England and W<span class=\"_ _0\"></span>ales. I<span class=\"_ _0\"></span>ts registered o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffice is </span>1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, <span class=\"_ _2e2\">EC4N 7BE</span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he business model, activities, locations of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc (<span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span>) and its subsidiaries (<span class=\"_ _0\"></span>together<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>) are se<span class=\"_ _0\"></span>t out further<span class=\"_ _0\"></span> in the Strategic R<span class=\"_ _0\"></span>eport of<span class=\"_ _0\"></span> this <span class=\"_ _0\"></span>Annual R<span class=\"_ _0\"></span>eport.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "ST<span class=\"_ _0\"></span>hree plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "public limited company",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, <span class=\"_ _2e2\">EC4N 7BE</span>",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "ST<span class=\"_ _0\"></span>hree plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "T<span class=\"_ _0\"></span>he Consolidated Financial Sta<span class=\"_ _0\"></span>tements have been pr<span class=\"_ _0\"></span>epared in accordance <span class=\"_ _0\"></span>with UK<span class=\"_ _0\"></span>-adop<span class=\"_ _0\"></span>ted International <span class=\"_ _0\"></span>Accounting S<span class=\"_ _0\"></span>tandards (IAS<span class=\"_ _0\"></span>) and International Financial R<span class=\"_ _0\"></span>eporting Standards (IFRS<span class=\"_ _0\"></span>) and in conformity<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>with the requir<span class=\"_ _0\"></span>ements of<span class=\"_ _0\"></span> the Companies <span class=\"_ _0\"></span>Act 2006 as applicable to companies r<span class=\"_ _0\"></span>eporting under <span class=\"_ _0\"></span>those standards, including interpre<span class=\"_ _0\"></span>tations issued by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the IFRS Interpretations Committee.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "T<span class=\"_ _0\"></span>he Consolidated Financial Sta<span class=\"_ _0\"></span>tements are presented in S<span class=\"_ _0\"></span>terling, the <span class=\"_ _0\"></span>functional currency<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc.<span class=\"_ _2e2\"> </span>Funct<span class=\"_ _0\"></span>ional and presentation currency<span class=\"_ _2e2\"> </span>Items included in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial statements of</span><span class=\"_ _0\"></span> each Group subsidiary<span class=\"_ _0\"></span> are measur<span class=\"_ _0\"></span>ed using the curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the primary<span class=\"_ _0\"></span> economic environment in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>that subsidiary opera<span class=\"_ _0\"></span>tes (its functional currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Going concern<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Consolidated and Company<span class=\"_ _0\"></span>-only F<span class=\"_ _0\"></span>inancial Statements hav<span class=\"_ _0\"></span>e been prepar<span class=\"_ _0\"></span>ed on a going concern basis. T<span class=\"_ _0\"></span>he D<span class=\"_ _0\"></span>irectors hav<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>viewed <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flow</span><span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>orecasts, considered <span class=\"_ _0\"></span>the assumptions contained in <span class=\"_ _0\"></span>the budget, and considered associated principal risks <span class=\"_ _0\"></span>which may<span class=\"_ _0\"></span> impact the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s performance in <span class=\"_ _0\"></span>the 12 months <span class=\"_ _0\"></span>from the da<span class=\"_ _0\"></span>te of appr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>al of <span class=\"_ _0\"></span>this <span class=\"_ _0\"></span>year\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial statemen</span><span class=\"_ _0\"></span>ts and in the period immediately<span class=\"_ _0\"></span> thereafter<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>, the Gr<span class=\"_ _0\"></span>oup had no debt ex<span class=\"_ _0\"></span>cept f<span class=\"_ _0\"></span>or lease liabilities o<span class=\"_ _0\"></span>f \u00a329<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0 million. Credit facilities r<span class=\"_ _0\"></span>elevan<span class=\"_ _0\"></span>t to <span class=\"_ _0\"></span>the re<span class=\"_ _0\"></span>view period comprise a committed \u00a350.<span class=\"_ _0\"></span>0 million R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>olving Credit F<span class=\"_ _0\"></span>acility (RCF) (<span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the expiry<span class=\"_ _0\"></span> date of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>June 2026, <span class=\"_ _0\"></span>with an extension option <span class=\"_ _0\"></span>to 2027) and an uncommitted \u00a330.<span class=\"_ _0\"></span>0 million accordion facility<span class=\"_ _5\"></span>, both jointly pr<span class=\"_ _0\"></span>ovided b<span class=\"_ _0\"></span>y HSBC and Citibank. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> further uncommitted \u00a35.0 million bank o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft facility<span class=\"_ _0\"></span> is also held with HSBC<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>All these <span class=\"_ _0\"></span>facilities remained undrawn on 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2023.<span class=\"_ _2e2\"> </span>In addition, the Gr<span class=\"_ _0\"></span>oup has \u00a383.2 million of<span class=\"_ _0\"></span> cash and cash equivalents a<span class=\"_ _0\"></span>vailable <span class=\"_ _0\"></span>to fund its short-<span class=\"_ _0\"></span>term needs, as w<span class=\"_ _0\"></span>ell as a substantial <span class=\"_ _2e2\">working capital position, reflecting ne</span><span class=\"_ _0\"></span>t cash due to ST<span class=\"_ _0\"></span>hree <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> placements already<span class=\"_ _0\"></span> undertak<span class=\"_ _0\"></span>en.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he assessment of<span class=\"_ _0\"></span> going concern is further<span class=\"_ _0\"></span> described in the S<span class=\"_ _0\"></span>trategic R<span class=\"_ _0\"></span>eport as part of <span class=\"_ _0\"></span>the Compliance information under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the heading \u2018Going concern\u2019 on page 83 <span class=\"_ _0\"></span>which is incorporated by<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>ference into <span class=\"_ _0\"></span><span class=\"_ _2e2\">these financial statemen</span><span class=\"_ _0\"></span>ts. Based on this e<span class=\"_ _0\"></span>valuation, the Directors hav<span class=\"_ _0\"></span>e f<span class=\"_ _0\"></span>ormed a judgement tha<span class=\"_ _0\"></span>t the Gr<span class=\"_ _0\"></span>oup has adequate resources <span class=\"_ _0\"></span>to continue in operational existence <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> at least the next 12 months <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date of appr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>al of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s Consolidated Financial S<span class=\"_ _0\"></span>tatements, and considered it appropria<span class=\"_ _0\"></span>te to prepar<span class=\"_ _0\"></span>e them on the going concern basis.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "Climate change consideration<span class=\"_ _2e2\"> </span><span class=\"_ _2e2\">Climate change is a significant issue f</span><span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the w<span class=\"_ _0\"></span>orld and the <span class=\"_ _0\"></span>transition to a lo<span class=\"_ _0\"></span>w-carbon economy<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>will create both risk<span class=\"_ _0\"></span>s and opportunities for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he management <span class=\"_ _0\"></span>team has considered <span class=\"_ _0\"></span>the impact of<span class=\"_ _0\"></span> climate change in preparing <span class=\"_ _0\"></span>the Consolidated Financial Statemen<span class=\"_ _0\"></span>ts, particularly in <span class=\"_ _0\"></span>the context of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"_ _2e2\">the risks identified in </span><span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>TCFD r<span class=\"_ _0\"></span>eport on pages 58 to 7<span class=\"_ _0\"></span>5. T<span class=\"_ _0\"></span>hese considerations, which are integral <span class=\"_ _0\"></span>to the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s strategy<span class=\"_ _5\"></span>, are not vie<span class=\"_ _0\"></span>wed <span class=\"_ _0\"></span>to be ke<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>eas of<span class=\"_ _0\"></span> judgements or sour<span class=\"_ _0\"></span>ces of estima<span class=\"_ _0\"></span>tion uncertainty in <span class=\"_ _0\"></span>the <span class=\"_ _2e2\">current financial year</span><span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>Basis of consolidation<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Consolidated Financial Sta<span class=\"_ _0\"></span>tements of <span class=\"_ _0\"></span>the Group include <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial sta</span><span class=\"_ _0\"></span>tements of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y and all its subsidiaries. Subsidiaries are <span class=\"_ _0\"></span>fully consolidated <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date on which <span class=\"_ _0\"></span>the Group ob<span class=\"_ _0\"></span>tains control. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group has con<span class=\"_ _0\"></span>trol when it has righ<span class=\"_ _0\"></span>ts to variable re<span class=\"_ _0\"></span>turns from its in<span class=\"_ _0\"></span>volv<span class=\"_ _0\"></span>ement in the entity<span class=\"_ _0\"></span> and has <span class=\"_ _0\"></span>the ability <span class=\"_ _0\"></span><span class=\"_ _2e2\">to affect </span><span class=\"_ _0\"></span>those returns <span class=\"_ _0\"></span>through its pow<span class=\"_ _0\"></span>er o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the entity<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he subsidiaries are deconsolidated <span class=\"_ _0\"></span>from the da<span class=\"_ _0\"></span>te on which <span class=\"_ _0\"></span>that control ceases.<span class=\"_ _2e2\"> </span>When the G<span class=\"_ _0\"></span>roup disposes of<span class=\"_ _0\"></span> a subsidiary<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the gain or loss on disposal r<span class=\"_ _0\"></span>epresents: (i) <span class=\"_ _0\"></span>the aggregate of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the consideration receiv<span class=\"_ _0\"></span>ed or r<span class=\"_ _0\"></span>eceivable; (ii) <span class=\"_ _0\"></span>the carrying amount of<span class=\"_ _0\"></span> the subsidiary\u2019<span class=\"_ _0\"></span>s net assets (including goodwill) at <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> disposal; and (iii) any<span class=\"_ _0\"></span> directly<span class=\"_ _0\"></span> attributable disposal costs. <span class=\"_ _0\"></span>Amounts pre<span class=\"_ _0\"></span>viously r<span class=\"_ _0\"></span>ecognised in other<span class=\"_ _0\"></span> comprehensive income in r<span class=\"_ _0\"></span><span class=\"_ _2e2\">elation to the </span>subsidiary ar<span class=\"_ _0\"></span>e remo<span class=\"_ _0\"></span>ved fr<span class=\"_ _0\"></span>om equity and r<span class=\"_ _0\"></span>ecognised in the Consolidated Income S<span class=\"_ _0\"></span>tatement as part of<span class=\"_ _0\"></span> the gain or<span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span>Uniform accounting policies ar<span class=\"_ _0\"></span>e adopted across <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. All intra-gr<span class=\"_ _0\"></span>oup balances and transactions, including unr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ealised profits </span>and losses arising from in<span class=\"_ _0\"></span>tra-group transactions, ar<span class=\"_ _0\"></span>e eliminated on consolidation.<span class=\"_ _2e2\"> </span>Critical accounting judgements and<span class=\"_ _0\"></span> estimates<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he preparation of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial sta</span><span class=\"_ _0\"></span>tements in conformity<span class=\"_ _0\"></span> with IFRS r<span class=\"_ _0\"></span>equires the use o<span class=\"_ _0\"></span>f certain critical accounting estima<span class=\"_ _0\"></span>tes and judgements. It also requir<span class=\"_ _0\"></span>es management to e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cise judgement in the pr<span class=\"_ _0\"></span>ocess of applying <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s accounting policies. Estimates and judgements are continually<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>valuated and are based on historical e<span class=\"_ _0\"></span>xperience and other<span class=\"_ _0\"></span> factors, including expecta<span class=\"_ _0\"></span>tions of<span class=\"_ _0\"></span> future e<span class=\"_ _0\"></span>vents <span class=\"_ _0\"></span>that are belie<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>to be reasonable under<span class=\"_ _0\"></span> the cir<span class=\"_ _0\"></span>cumstances. Criti<span class=\"_ _2\"></span>cal acc<span class=\"_ _2\"></span>ounting judge<span class=\"_ _2\"></span>ments Details of<span class=\"_ _0\"></span> critical accounting judgements <span class=\"_ _0\"></span><span class=\"_ _2e2\">which could have a significant impact upon </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial sta</span><span class=\"_ _0\"></span>tements are set out in <span class=\"_ _0\"></span>the related notes as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>(i) <span class=\"_ _1\"> </span>T<span class=\"_ _5\"></span>racker<span class=\"_ _0\"></span> shares arrangemen<span class=\"_ _0\"></span>ts (r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 11 <span class=\"ff24 ws27\">In<span class=\"_ _0\"></span>vestmen<span class=\"_ _0\"></span>ts<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span>(ii) <span class=\"_ _3f\"> </span>Indicators of<span class=\"_ _0\"></span> impairment of<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>estments in subsidiaries (<span class=\"_ _0\"></span>Company<span class=\"_ _0\"></span> only<span class=\"_ _0\"></span>) (<span class=\"_ _0\"></span>refer<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to note 11 <span class=\"ff24 ws27\">Inv<span class=\"_ _0\"></span>estments<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span>Criti<span class=\"_ _2\"></span>cal acc<span class=\"_ _2\"></span>ounting es<span class=\"_ _2\"></span>tima<span class=\"_ _2\"></span>tes<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he assumptions and estimates at <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the curren<span class=\"_ _0\"></span>t reporting period tha<span class=\"_ _0\"></span><span class=\"_ _2e2\">t have a significant risk o</span><span class=\"_ _0\"></span>f r<span class=\"_ _0\"></span>esulting in a material adjustment to <span class=\"_ _0\"></span>the carrying amounts of<span class=\"_ _0\"></span> assets and liabilities <span class=\"_ _0\"></span>within the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are set out in <span class=\"_ _0\"></span>the related note as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>(i) <span class=\"_ _1\"> </span>Rev<span class=\"_ _0\"></span>enue recognition (<span class=\"_ _0\"></span>ref<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>to note 2 <span class=\"ff24\">Operating segments</span><span class=\"ws27\">).<span class=\"_ _2e2\"> </span></span><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsb8\">T<span class=\"_ _0\"></span>he management team consider<span class=\"_ _0\"></span>ed the impact <span class=\"_ _0\"></span>from climate change on <span class=\"_ _0\"></span>the follo<span class=\"_ _0\"></span>wing areas:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gsb9\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">T<span class=\"_ _0\"></span>he going concern and viability<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the next <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years, including <span class=\"_ _0\"></span>the potential impact of<span class=\"_ _0\"></span> climate-r<span class=\"_ _0\"></span>elated risks, </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsba\"><span class=\"_ _2e2\">such as ST</span><span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span><span class=\"_ _2e2\">\u2019s offices impacted b</span><span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> heightened phy<span class=\"_ _0\"></span><span class=\"_ _2e2\">sical risks affecting our</span><span class=\"_ _0\"></span> operational ability<span class=\"_ _0\"></span> to place contractors and service </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsbb\">the existing contracts, r<span class=\"_ _0\"></span>esulting in lower<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue and income. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his is subject to <span class=\"_ _0\"></span>the ongoing assessment b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the management </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsbc\">team performed using <span class=\"_ _0\"></span>three climate-related scenarios <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> 2023-<span class=\"_ _0\"></span>2040. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he assessment helps <span class=\"_ _0\"></span>to continually<span class=\"_ _0\"></span> test ST<span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s strategic </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsbd\"><span class=\"_ _2e2\">resilience and its fle</span><span class=\"_ _0\"></span>xibility<span class=\"_ _0\"></span> to adapt operations <span class=\"_ _0\"></span>to ev<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>-changing risks and opportunities as a consequence of<span class=\"_ _0\"></span> climate change <span class=\"_ _0\"></span>to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsbe\">drive continued gr<span class=\"_ _0\"></span>owth.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gsbf\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Useful liv<span class=\"_ _0\"></span>es of <span class=\"_ _0\"></span><span class=\"_ _2e2\">fixed assets: </span><span class=\"_ _0\"></span>the impact of<span class=\"_ _0\"></span> climate change is not consider<span class=\"_ _0\"></span>ed to be material on our<span class=\"_ _0\"></span> existing asset base including </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsc0\">on factors lik<span class=\"_ _0\"></span>e residual <span class=\"_ _0\"></span>values, useful liv<span class=\"_ _0\"></span>es and depreciation methods <span class=\"_ _0\"></span>which determine <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> non-current assets. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsc1\">Although the Gr<span class=\"_ _0\"></span>oup has plans to in<span class=\"_ _0\"></span>vest in low<span class=\"_ _0\"></span>-carbon technology<span class=\"_ _0\"></span> as part of<span class=\"_ _0\"></span> its net zero commitmen<span class=\"_ _0\"></span>t, there is no immediate risk </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsc2\">of<span class=\"_ _0\"></span> material adjustment to <span class=\"_ _0\"></span>the carrying <span class=\"_ _0\"></span>values of<span class=\"_ _0\"></span> the e<span class=\"_ _0\"></span>xisting assets in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the next financial </span><span class=\"_ _0\"></span>year\u2019<span class=\"_ _0\"></span>s results. Ov<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> the course of<span class=\"_ _0\"></span> our<span class=\"_ _0\"></span> net </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsc3\">zero path, <span class=\"_ _0\"></span>the existing <span class=\"_ _0\"></span><span class=\"_ _2e2\">fixed assets ar</span><span class=\"_ _0\"></span>e expected <span class=\"_ _0\"></span>to be fully<span class=\"_ _0\"></span> depreciated <span class=\"_ _0\"></span>within the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt fiv</span><span class=\"_ _0\"></span>e to se<span class=\"_ _0\"></span>ven <span class=\"_ _0\"></span>years.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gsc4\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Reco<span class=\"_ _0\"></span>verability<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> trade r<span class=\"_ _0\"></span>eceivables and contract assets: <span class=\"_ _0\"></span>the impact of<span class=\"_ _0\"></span> climate-related matters could ha<span class=\"_ _0\"></span>ve an impact on <span class=\"_ _0\"></span>the </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsc5\">Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s clients in the <span class=\"_ _0\"></span>future, especially<span class=\"_ _0\"></span>, clien<span class=\"_ _0\"></span>ts whose businesses/<span class=\"_ _5\"></span><span class=\"_ _2e2\">operations could be negatively aff</span><span class=\"_ _0\"></span>ected by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the introduction of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsc6\">emission-reduction legislation, energy<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transition plans or b<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xtreme <span class=\"_ _0\"></span>weather<span class=\"_ _0\"></span> and other<span class=\"_ _0\"></span> physical conditions, <span class=\"_ _0\"></span>which could lead to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsc7\">increase in manufacturing costs, dilapidation of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>their asset base and <span class=\"_ _0\"></span>their ability<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to pay<span class=\"_ _0\"></span> debts. No material clima<span class=\"_ _0\"></span>te-related issues </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsc8\">have arisen during <span class=\"_ _0\"></span>the current <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear <span class=\"_ _0\"></span>that hav<span class=\"_ _0\"></span>e impacted our assessment o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the reco<span class=\"_ _0\"></span>verability<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> receivables. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s ECL </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsc9\">allowance uses cr<span class=\"_ _0\"></span>edit ratings which inher<span class=\"_ _0\"></span>ently include <span class=\"_ _0\"></span>the mark<span class=\"_ _0\"></span>et\u2019<span class=\"_ _0\"></span>s assessment of<span class=\"_ _0\"></span> the climate change impact on cr<span class=\"_ _0\"></span>edit risk of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsca\">our clients. G<span class=\"_ _0\"></span>iven <span class=\"_ _0\"></span>the short-term maturity<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> trade r<span class=\"_ _0\"></span>eceivables including contract assets, clima<span class=\"_ _0\"></span>te change is unlikely<span class=\"_ _0\"></span> to ma<span class=\"_ _0\"></span>terially </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gscb\">increase our<span class=\"_ _0\"></span> credit risk.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gscc\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Share-based payments: some perf<span class=\"_ _0\"></span>ormance conditions of<span class=\"_ _0\"></span> the L<span class=\"_ _0\"></span>ong-<span class=\"_ _5\"></span>T<span class=\"_ _5\"></span>erm Incentive Plan (L<span class=\"_ _2e\"></span>TIP) f<span class=\"_ _0\"></span>or members of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Executiv<span class=\"_ _0\"></span>e </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gscd\">Committee are link<span class=\"_ _0\"></span>ed and measured against ESG metrics since <span class=\"_ _0\"></span><span class=\"_ _2e2\">the 2022 financial </span><span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>his could impact <span class=\"_ _0\"></span>the future amount o<span class=\"_ _0\"></span>f </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsce\">the recognition of<span class=\"_ _0\"></span> the shar<span class=\"_ _0\"></span>e-based payment e<span class=\"_ _0\"></span>xpense in the Gr<span class=\"_ _0\"></span>oup income statement. How<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, as <span class=\"_ _0\"></span>the ESG-related performance </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gscf\">condition constitutes 10% of<span class=\"_ _0\"></span> each grant, the impact is lo<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gsd0\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Segmental reporting: in our<span class=\"_ _0\"></span> response to clima<span class=\"_ _0\"></span>te change and transition <span class=\"_ _0\"></span>to a net zero <span class=\"_ _0\"></span>target, <span class=\"_ _0\"></span>there has been <span class=\"_ _0\"></span>yet no change <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsd1\">management information pr<span class=\"_ _0\"></span>ovided <span class=\"_ _0\"></span>to, and re<span class=\"_ _0\"></span>viewed b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the chief<span class=\"_ _0\"></span> operating decision maker<span class=\"_ _0\"></span> each month.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsd2\">Whilst ther<span class=\"_ _0\"></span>e is currently<span class=\"_ _0\"></span> no material medium-term impact e<span class=\"_ _0\"></span>xpected fr<span class=\"_ _0\"></span>om climate change, the management <span class=\"_ _0\"></span>team is awar<span class=\"_ _0\"></span>e of <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsd3\">ev<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>-changing risks and <span class=\"_ _0\"></span>will continue to r<span class=\"_ _0\"></span>egularly monitor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>these risks against judgements and estimates made in prepara<span class=\"_ _0\"></span>tion of <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws2d gsd4\">Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial statements.<span class=\"_ _2e2\"> </span></span></div>Othe<span class=\"_ _2\"></span>r are<span class=\"_ _2\"></span>as of judgem<span class=\"_ _2\"></span>ent and ac<span class=\"_ _2\"></span>counting e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ates<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he consolidated financial statemen</span><span class=\"_ _0\"></span>ts include other ar<span class=\"_ _0\"></span>ea of judgemen<span class=\"_ _0\"></span>t and accounting estimates. While <span class=\"_ _0\"></span>this area does not meet <span class=\"_ _2e2\">the definition under IA</span><span class=\"_ _0\"></span>S 1 of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> significant accounting estimates or</span><span class=\"_ _0\"></span> critical accounting judgements, <span class=\"_ _0\"></span>the recognition and measurement of<span class=\"_ _0\"></span> certain material assets and liabilities are based on assumptions and/<span class=\"_ _5\"></span>or are subject <span class=\"_ _0\"></span>to longer<span class=\"_ _0\"></span>-term uncertainties. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he other<span class=\"_ _0\"></span> area o<span class=\"_ _0\"></span>f judgement and accounting estimates is:<span class=\"_ _2e2\"> </span>(i) <span class=\"_ _1\"> </span> <span class=\"_ _135\"></span>Provisions in respect o<span class=\"_ _0\"></span>f r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erability of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>trade receivables and con<span class=\"_ _0\"></span>tract assets, otherwise ref<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>to as \u2018allow<span class=\"_ _0\"></span>ance for<span class=\"_ _0\"></span> expected credit losses\u2019<span class=\"_ _2e\"></span>.<span class=\"_ _2e2\"> </span>As described in note 12 <span class=\"ff24\">T<span class=\"_ _5\"></span>rade and other<span class=\"_ _0\"></span> receivables<span class=\"ff6\">, pr<span class=\"_ _0\"></span>ovisions f<span class=\"_ _0\"></span>or impairment o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables and contract assets hav<span class=\"_ _0\"></span>e been </span></span>made. In re<span class=\"_ _0\"></span>viewing the appr<span class=\"_ _0\"></span>opriateness of<span class=\"_ _0\"></span> these pr<span class=\"_ _0\"></span>ovisions, consideration has been giv<span class=\"_ _0\"></span>en to <span class=\"_ _0\"></span>the ageing of<span class=\"_ _0\"></span> the debt and <span class=\"_ _0\"></span>the potential likelihood o<span class=\"_ _0\"></span>f default, <span class=\"_ _0\"></span>taking into account curr<span class=\"_ _0\"></span>ent and future economic conditions.",
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  "fact-328": {
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    "concept": "sthreeplc:AdjustmentsForGainOnLeaseModification",
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  "fact-332": {
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  "fact-334": {
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    "concept": "ifrs-full:AdjustmentsForFinanceIncome",
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  },
  "fact-354": {
   "value": "76041000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-355": {
   "value": "45599000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-356": {
   "value": "1975000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-357": {
   "value": "3407000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-358": {
   "value": "6237000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-359": {
   "value": "265000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-360": {
   "value": "-8212000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-361": {
   "value": "-3672000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-362": {
   "value": "698000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-363": {
   "value": "667000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-364": {
   "value": "14250000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-365": {
   "value": "13721000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-366": {
   "value": "264000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromExerciseOfOptions",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-367": {
   "value": "510000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromExerciseOfOptions",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-368": {
   "value": "10000000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-369": {
   "value": "9900000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-370": {
   "value": "27373000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-371": {
   "value": "14650000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-372": {
   "value": "94000",
   "decimals": -3,
   "dimensions": {
    "concept": "sthreeplc:DistributionsToTrackerShareholdersClassifiedAsFinancingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-373": {
   "value": "109000",
   "decimals": -3,
   "dimensions": {
    "concept": "sthreeplc:DistributionsToTrackerShareholdersClassifiedAsFinancingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-374": {
   "value": "-52151000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-375": {
   "value": "-38537000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-376": {
   "value": "15678000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-377": {
   "value": "3390000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-378": {
   "value": "65386000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-379": {
   "value": "57502000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-380": {
   "value": "2138000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-381": {
   "value": "4494000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-382": {
   "value": "83202000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2023-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-383": {
   "value": "65386000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-452": {
   "value": "Foreign cur<span class=\"_ _0\"></span>rencies and translation<span class=\"_ _2e2\"> </span>Funct<span class=\"_ _0\"></span>ional and presentation currency<span class=\"_ _2e2\"> </span>Items included in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial statements of</span><span class=\"_ _0\"></span> each Group subsidiary<span class=\"_ _0\"></span> are measur<span class=\"_ _0\"></span>ed using the curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the primary<span class=\"_ _0\"></span> economic environment in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>that subsidiary opera<span class=\"_ _0\"></span>tes (its functional currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>ransactions and balances<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>oreign currency<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transactions are <span class=\"_ _0\"></span>translated using ex<span class=\"_ _0\"></span>change rates at the da<span class=\"_ _0\"></span>te of <span class=\"_ _0\"></span>the transactions. <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xchange gain or<span class=\"_ _0\"></span> loss fr<span class=\"_ _0\"></span>om settlement of<span class=\"_ _0\"></span> these <span class=\"_ _0\"></span>transactions or<span class=\"_ _0\"></span> translation at <span class=\"_ _0\"></span>the period end are r<span class=\"_ _0\"></span>ecognised in the income statement. Consolidation<span class=\"_ _2e2\"> </span>On consolidation, <span class=\"_ _0\"></span>the subsidiaries\u2019 assets and liabilities denominated in <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>encies are transla<span class=\"_ _0\"></span>ted into Sterling at <span class=\"_ _0\"></span>the rates ruling at the r<span class=\"_ _0\"></span>eporting date. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he results of<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>oreign subsidiaries are <span class=\"_ _0\"></span>translated into Sterling at a<span class=\"_ _0\"></span>verage rates o<span class=\"_ _0\"></span>f e<span class=\"_ _0\"></span>xchange <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the period and the e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xchange diff</span><span class=\"_ _0\"></span>erences arising on transla<span class=\"_ _0\"></span>tion are recognised in Other<span class=\"_ _0\"></span> Comprehensiv<span class=\"_ _0\"></span>e Income. An<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xchange diff</span><span class=\"_ _0\"></span>erences which have arisen <span class=\"_ _0\"></span>from an entity\u2019<span class=\"_ _0\"></span>s inv<span class=\"_ _0\"></span>estment in a f<span class=\"_ _0\"></span>oreign subsidiary<span class=\"_ _0\"></span>, including long-<span class=\"_ _0\"></span>term loans, are r<span class=\"_ _0\"></span>ecognised as a separate component of<span class=\"_ _0\"></span> equity and ar<span class=\"_ _0\"></span>e included in the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s currenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>translation reserv<span class=\"_ _0\"></span>e (<span class=\"_ _0\"></span>CTR). When a f<span class=\"_ _0\"></span>oreign operation is sold, such ex<span class=\"_ _0\"></span><span class=\"_ _2e2\">change differences ar</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">e reclassified fr</span><span class=\"_ _0\"></span>om CTR to <span class=\"_ _0\"></span>the Consolidated Income Statemen<span class=\"_ _0\"></span>t to f<span class=\"_ _0\"></span>orm part of<span class=\"_ _0\"></span> the gain or<span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "Critical accounting judgements and<span class=\"_ _0\"></span> estimates<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he preparation of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial sta</span><span class=\"_ _0\"></span>tements in conformity<span class=\"_ _0\"></span> with IFRS r<span class=\"_ _0\"></span>equires the use o<span class=\"_ _0\"></span>f certain critical accounting estima<span class=\"_ _0\"></span>tes and judgements. It also requir<span class=\"_ _0\"></span>es management to e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cise judgement in the pr<span class=\"_ _0\"></span>ocess of applying <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s accounting policies. Estimates and judgements are continually<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>valuated and are based on historical e<span class=\"_ _0\"></span>xperience and other<span class=\"_ _0\"></span> factors, including expecta<span class=\"_ _0\"></span>tions of<span class=\"_ _0\"></span> future e<span class=\"_ _0\"></span>vents <span class=\"_ _0\"></span>that are belie<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>to be reasonable under<span class=\"_ _0\"></span> the cir<span class=\"_ _0\"></span>cumstances. Criti<span class=\"_ _2\"></span>cal acc<span class=\"_ _2\"></span>ounting judge<span class=\"_ _2\"></span>ments Details of<span class=\"_ _0\"></span> critical accounting judgements <span class=\"_ _0\"></span><span class=\"_ _2e2\">which could have a significant impact upon </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial sta</span><span class=\"_ _0\"></span>tements are set out in <span class=\"_ _0\"></span>the related notes as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>(i) <span class=\"_ _1\"> </span>T<span class=\"_ _5\"></span>racker<span class=\"_ _0\"></span> shares arrangemen<span class=\"_ _0\"></span>ts (r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 11 <span class=\"ff24 ws27\">In<span class=\"_ _0\"></span>vestmen<span class=\"_ _0\"></span>ts<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span>(ii) <span class=\"_ _3f\"> </span>Indicators of<span class=\"_ _0\"></span> impairment of<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>estments in subsidiaries (<span class=\"_ _0\"></span>Company<span class=\"_ _0\"></span> only<span class=\"_ _0\"></span>) (<span class=\"_ _0\"></span>refer<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to note 11 <span class=\"ff24 ws27\">Inv<span class=\"_ _0\"></span>estments<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span>Criti<span class=\"_ _2\"></span>cal acc<span class=\"_ _2\"></span>ounting es<span class=\"_ _2\"></span>tima<span class=\"_ _2\"></span>tes<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he assumptions and estimates at <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the curren<span class=\"_ _0\"></span>t reporting period tha<span class=\"_ _0\"></span><span class=\"_ _2e2\">t have a significant risk o</span><span class=\"_ _0\"></span>f r<span class=\"_ _0\"></span>esulting in a material adjustment to <span class=\"_ _0\"></span>the carrying amounts of<span class=\"_ _0\"></span> assets and liabilities <span class=\"_ _0\"></span>within the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are set out in <span class=\"_ _0\"></span>the related note as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>(i) <span class=\"_ _1\"> </span>Rev<span class=\"_ _0\"></span>enue recognition (<span class=\"_ _0\"></span>ref<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>to note 2 <span class=\"ff24\">Operating segments</span><span class=\"ws27\">).<span class=\"_ _2e2\"> </span></span>Othe<span class=\"_ _2\"></span>r are<span class=\"_ _2\"></span>as of judgem<span class=\"_ _2\"></span>ent and ac<span class=\"_ _2\"></span>counting e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ates<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he consolidated financial statemen</span><span class=\"_ _0\"></span>ts include other ar<span class=\"_ _0\"></span>ea of judgemen<span class=\"_ _0\"></span>t and accounting estimates. While <span class=\"_ _0\"></span>this area does not meet <span class=\"_ _2e2\">the definition under IA</span><span class=\"_ _0\"></span>S 1 of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> significant accounting estimates or</span><span class=\"_ _0\"></span> critical accounting judgements, <span class=\"_ _0\"></span>the recognition and measurement of<span class=\"_ _0\"></span> certain material assets and liabilities are based on assumptions and/<span class=\"_ _5\"></span>or are subject <span class=\"_ _0\"></span>to longer<span class=\"_ _0\"></span>-term uncertainties. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he other<span class=\"_ _0\"></span> area o<span class=\"_ _0\"></span>f judgement and accounting estimates is:<span class=\"_ _2e2\"> </span>(i) <span class=\"_ _1\"> </span> <span class=\"_ _135\"></span>Provisions in respect o<span class=\"_ _0\"></span>f r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erability of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>trade receivables and con<span class=\"_ _0\"></span>tract assets, otherwise ref<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>to as \u2018allow<span class=\"_ _0\"></span>ance for<span class=\"_ _0\"></span> expected credit losses\u2019<span class=\"_ _2e\"></span>.<span class=\"_ _2e2\"> </span>As described in note 12 <span class=\"ff24\">T<span class=\"_ _5\"></span>rade and other<span class=\"_ _0\"></span> receivables<span class=\"ff6\">, pr<span class=\"_ _0\"></span>ovisions f<span class=\"_ _0\"></span>or impairment o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables and contract assets hav<span class=\"_ _0\"></span>e been </span></span>made. In re<span class=\"_ _0\"></span>viewing the appr<span class=\"_ _0\"></span>opriateness of<span class=\"_ _0\"></span> these pr<span class=\"_ _0\"></span>ovisions, consideration has been giv<span class=\"_ _0\"></span>en to <span class=\"_ _0\"></span>the ageing of<span class=\"_ _0\"></span> the debt and <span class=\"_ _0\"></span>the potential likelihood o<span class=\"_ _0\"></span>f default, <span class=\"_ _0\"></span>taking into account curr<span class=\"_ _0\"></span>ent and future economic conditions. Critical accounting estimates Rev<span class=\"_ _0\"></span>enue recognition (<span class=\"_ _0\"></span>Contract assets<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>Contract re<span class=\"_ _0\"></span>venue is recognised <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>the supply of<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>fessional services has been render<span class=\"_ _0\"></span>ed. T<span class=\"_ _0\"></span>his includes an assessmen<span class=\"_ _0\"></span>t of prof<span class=\"_ _0\"></span>essional services received b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the client <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> services provided b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> contractors between <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> the last r<span class=\"_ _0\"></span>eceived <span class=\"_ _0\"></span>timesheet and the year<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>end.<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue is accrued (kno<span class=\"_ _0\"></span>wn as Contract assets<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or contracts <span class=\"_ _0\"></span>which are <span class=\"_ _0\"></span>valid in <span class=\"_ _0\"></span>the period, but <span class=\"_ _0\"></span>where no timeshee<span class=\"_ _0\"></span>t has been receiv<span class=\"_ _0\"></span>ed or appro<span class=\"_ _0\"></span>ved, and <span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore billing and paymen<span class=\"_ _0\"></span>ts to contractors hav<span class=\"_ _0\"></span>e not <span class=\"_ _0\"></span>taken place. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f unsubmitted/<span class=\"_ _2e2\"> </span>unappro<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>timesheets for<span class=\"_ _0\"></span> each individual contractor<span class=\"_ _0\"></span> is sy<span class=\"_ _0\"></span>stem generated and the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> each contractor is adjusted for<span class=\"_ _0\"></span> expected holida<span class=\"_ _0\"></span>ys and <span class=\"_ _0\"></span>the historical shrinkage rate.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he ke<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> estimation uncertainty<span class=\"_ _0\"></span> arises from determining <span class=\"_ _0\"></span>the historical shrinkage ra<span class=\"_ _0\"></span>te which is used <span class=\"_ _0\"></span>to constrain the <span class=\"_ _0\"></span>variable part of<span class=\"_ _0\"></span> rev<span class=\"_ _0\"></span>enue, i.e. Contract assets, a<span class=\"_ _0\"></span>t the reporting date. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he historical shrink<span class=\"_ _0\"></span>age rate represen<span class=\"_ _0\"></span>ts a full-<span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> (12<span class=\"_ _0\"></span>-month rolling<span class=\"_ _0\"></span>) average pa<span class=\"_ _0\"></span>ttern in which re<span class=\"_ _0\"></span>venue r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> expected <span class=\"_ _0\"></span>timesheets is reduced <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ersus the actual <span class=\"_ _0\"></span>timesheets receiv<span class=\"_ _0\"></span>ed and appro<span class=\"_ _0\"></span><span class=\"_ _2e2\">ved each month.<span class=\"_ _2e2\"> </span></span>In FY23, <span class=\"_ _0\"></span>the average shrink<span class=\"_ _0\"></span>age rate w<span class=\"_ _0\"></span>as appro<span class=\"_ _0\"></span>ximately 12.8% acr<span class=\"_ _0\"></span>oss the Gr<span class=\"_ _0\"></span>oup (FY22: 14.6%).<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> 10% increase in this k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y assump<span class=\"_ _0\"></span>tion could have an impact of<span class=\"_ _0\"></span> appro<span class=\"_ _0\"></span>ximately<span class=\"_ _0\"></span> \u00a30.3 million on <span class=\"_ _0\"></span>the amount of<span class=\"_ _0\"></span> Contract net <span class=\"_ _0\"></span>fees (\u00a31.3 million on re<span class=\"_ _0\"></span>venue less \u00a31.<span class=\"_ _0\"></span>0 million on costs of sales<span class=\"_ _0\"></span>) in <span class=\"_ _0\"></span>the Consolidated Income Statemen<span class=\"_ _0\"></span>t in the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Critical accounting judgements<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>racker shares arrangements<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares arrangements giv<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup the choice <span class=\"_ _0\"></span>to settle track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares in either<span class=\"_ _0\"></span> cash or ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>here <span class=\"_ _2e2\">are significant accounting diff</span><span class=\"_ _0\"></span>erences between an equity<span class=\"_ _0\"></span>-settled and cash-settled scheme. <span class=\"_ _0\"></span>Judgement is <span class=\"_ _0\"></span>therefor<span class=\"_ _0\"></span>e required as to whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>this is a cash or equity<span class=\"_ _0\"></span>-settled share-based paymen<span class=\"_ _0\"></span>t scheme. Based on the Dir<span class=\"_ _0\"></span>ectors\u2019 judgement, <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share arrangements are accounted <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> as an equity-settled shar<span class=\"_ _0\"></span>e-based payment scheme under<span class=\"_ _0\"></span> IFRS 2 as the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s policy<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>to settle its obligations under<span class=\"_ _0\"></span> the arrangements in ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> settles <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>through either<span class=\"_ _0\"></span> treasury<span class=\"_ _0\"></span> shares or<span class=\"_ _0\"></span> the issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares in ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc. T<span class=\"_ _0\"></span>he Companies <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ct 2006 does not specify <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> the issue o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares to settle share-based pa<span class=\"_ _0\"></span>yments should be accounted f<span class=\"_ _0\"></span>or in share pr<span class=\"_ _0\"></span>emium or else<span class=\"_ _0\"></span>where. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has <span class=\"_ _0\"></span>taken legal advice <span class=\"_ _2e2\">which confirms this is judgemental and </span><span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>the approach tak<span class=\"_ _0\"></span>en b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span><span class=\"_ _2e2\">to include differences betw</span><span class=\"_ _0\"></span>een the <span class=\"_ _0\"></span>fair value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es settled and the <span class=\"_ _0\"></span>weighted a<span class=\"_ _0\"></span>verage cost of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares in retained earnings.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rack<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares can be repur<span class=\"_ _0\"></span>chased from holders <span class=\"_ _0\"></span>with either<span class=\"_ _0\"></span> cash or ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares at <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s discretion. Historically<span class=\"_ _5\"></span>,<span class=\"_ _2\"></span> the Company\u2019<span class=\"_ _0\"></span>s policy<span class=\"_ _0\"></span> and intention has been <span class=\"_ _0\"></span>to settle track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares using ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span>efor<span class=\"_ _0\"></span>e, the judgement of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Directors is <span class=\"_ _0\"></span>that this scheme is <span class=\"_ _0\"></span>treated as equity<span class=\"_ _0\"></span>-settled.<span class=\"_ _2e2\"> </span>Indicators of impairment<span class=\"_ _0\"></span> of in<span class=\"_ _0\"></span>vestments in<span class=\"_ _0\"></span> subsidiaries (<span class=\"_ _0\"></span>Company only<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t each reporting date, <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> assesses whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>there are indications of<span class=\"_ _0\"></span> impairment of<span class=\"_ _0\"></span> its inv<span class=\"_ _0\"></span>estments in subsidiaries. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> uses both external and in<span class=\"_ _0\"></span>ternal sources of<span class=\"_ _0\"></span> information <span class=\"_ _0\"></span>to make <span class=\"_ _0\"></span><span class=\"_ _2e2\">this assessment, including significant adv</span><span class=\"_ _0\"></span>erse changes in the mark<span class=\"_ _0\"></span>et or<span class=\"_ _0\"></span> economic environment in <span class=\"_ _0\"></span>which subsidiaries operate, <span class=\"_ _0\"></span>the carrying amount of<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span> net assets <span class=\"_ _0\"></span>versus mark<span class=\"_ _0\"></span>et value, or<span class=\"_ _0\"></span> internal management <span class=\"_ _0\"></span>that indicate tha<span class=\"_ _0\"></span><span class=\"_ _2e2\">t the financial perf</span><span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> subsidiaries will be <span class=\"_ _0\"></span>worse <span class=\"_ _0\"></span>than budgeted.<span class=\"_ _2e2\"> </span>Only<span class=\"_ _0\"></span> when an indication of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> impairment is identified, </span><span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> performs a de<span class=\"_ _0\"></span>tail impairment revie<span class=\"_ _0\"></span>w including calculations o<span class=\"_ _0\"></span>f reco<span class=\"_ _0\"></span>verable amounts of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investments.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "<div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls10 ws26 gsd6\">Account<span class=\"_ _0\"></span>ing policies<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsd7\">T<span class=\"_ _0\"></span>he accounting policies used in the pr<span class=\"_ _0\"></span>eparation of<span class=\"_ _0\"></span> the Consolidated F<span class=\"_ _0\"></span>inancial Statements are consisten<span class=\"_ _0\"></span>t with <span class=\"_ _0\"></span>those applied in the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsd8\">pre<span class=\"_ _0\"></span><span class=\"_ _2e2\">vious financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, e<span class=\"_ _0\"></span>xcep<span class=\"_ _0\"></span>t for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the adoption of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span><span class=\"_ _2e2\"> and amended standards effectiv</span><span class=\"_ _0\"></span>e as of<span class=\"_ _0\"></span> 1 December 2022 as set out belo<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h49 ffd fs2 fc2 sc0 ls5 ws0 gsd9\">New and ame<span class=\"_ _2\"></span>nded s<span class=\"_ _2\"></span>tandar<span class=\"_ _2\"></span><span class=\"_ _2e2\">ds eff</span><span class=\"_ _2\"></span>ective in 20<span class=\"_ _2\"></span>23 and adopte<span class=\"_ _2\"></span>d by the Gr<span class=\"_ _2\"></span>oup<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsda\">T<span class=\"_ _0\"></span>he follo<span class=\"_ _0\"></span>wing amendments to <span class=\"_ _0\"></span>the accounting standards, issued b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the IA<span class=\"_ _0\"></span>SB and endorsed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the UK and EU, ha<span class=\"_ _0\"></span>ve been adopted </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsdb\">by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group and became applicable as of<span class=\"_ _0\"></span> 1 December 2022. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup did not hav<span class=\"_ _0\"></span>e to change its accounting policies or<span class=\"_ _0\"></span> mak<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsdc\">retrospectiv<span class=\"_ _0\"></span>e adjustments as a result o<span class=\"_ _0\"></span>f adopting <span class=\"_ _0\"></span>these amended standards.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gsdd\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Ref<span class=\"_ _0\"></span>erence <span class=\"_ _0\"></span>to the Conceptual F<span class=\"_ _0\"></span>rame<span class=\"_ _0\"></span>work (<span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>to IFRS 3 <span class=\"ff24\">Business Combinations</span><span class=\"ws27\">).<span class=\"_ _2e2\"> </span></span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gsde\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Property<span class=\"_ _5\"></span>, plant and equipment \u2013 proceeds before in<span class=\"_ _0\"></span>tended use (amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 16 <span class=\"ff24\">Property<span class=\"_ _0\"></span>, Plant and E<span class=\"_ _0\"></span>quipment<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gsdf\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Onerous contracts \u2013 cost of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> fulfilling a con</span><span class=\"_ _0\"></span>tract (amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 37 <span class=\"ff24\">Pro<span class=\"_ _0\"></span>visions, Contingent Liabilities and Contingent <span class=\"_ _0\"></span>Assets<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gse0\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Annual improv<span class=\"_ _0\"></span>ements <span class=\"_ _0\"></span>to IFRS 2018\u20132020 (<span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>follo<span class=\"_ _0\"></span>wing standards: IFRS 1 <span class=\"ff24\">First-time <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>doption of<span class=\"_ _0\"></span> IFRS<span class=\"ff6\">, IFRS 9 </span></span></span></div><div class=\"t m0 h10 ff24 fsc fc2 sc0 ls1e ws0 gse1\">Financial Instruments<span class=\"ff6\">, IFRS 16 </span><span class=\"ws27\">L<span class=\"_ _0\"></span>eases<span class=\"ff6 ws0\"> and IAS 4<span class=\"_ _0\"></span>1 <span class=\"ff24 ws27\">Agriculture<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span></span></span></div><div class=\"t m0 h49 ffd fs2 fc2 sc0 ls1c ws1b gse2\">New and amended standards that are applicable t<span class=\"_ _0\"></span>o the Group but not yet<span class=\"_ _0\"></span><span class=\"_ _2e2\"> effective<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gse3\">As at <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> authorisation of <span class=\"_ _0\"></span>this <span class=\"_ _0\"></span>Annual R<span class=\"_ _0\"></span>eport, the <span class=\"_ _0\"></span>following amendments <span class=\"_ _0\"></span>to existing standar<span class=\"_ _0\"></span>ds wer<span class=\"_ _0\"></span>e in issue but not <span class=\"_ _0\"></span>yet </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gse4\"><span class=\"_ _2e2\">effectiv</span><span class=\"_ _0\"></span>e. Subject to <span class=\"_ _0\"></span>the endorsement b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the UKEB, <span class=\"_ _0\"></span><span class=\"_ _2e2\">these changes are eff</span><span class=\"_ _0\"></span>ective f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the ST<span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> beginning 1 December </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gse5\">2023. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese amendments are not e<span class=\"_ _0\"></span>xpected to ha<span class=\"_ _0\"></span>ve a material impact on <span class=\"_ _0\"></span>the Group in <span class=\"_ _0\"></span>the current or<span class=\"_ _0\"></span> futur<span class=\"_ _0\"></span><span class=\"_ _2e2\">e financial </span><span class=\"_ _0\"></span>years.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gse6\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Disclosure of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Accounting P<span class=\"_ _0\"></span>olicies (Amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 1 <span class=\"ff24\">Presentation of<span class=\"_ _0\"></span> Financial Statemen<span class=\"_ _0\"></span>ts <span class=\"ff6\">(IAS 1) and IFRS </span><span class=\"ws27\">Practice </span></span></span></div><div class=\"t m0 h10 ff24 fsc fc2 sc0 ls1e ws0 gse7\">Statement 2<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gse8\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\"><span class=\"_ _2e2\">Definition of</span><span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>ccounting Estimates (Amendments <span class=\"_ _0\"></span>to IAS 8 <span class=\"ff24\">A<span class=\"_ _0\"></span>ccounting policies, Changes in <span class=\"_ _0\"></span>Accoun<span class=\"_ _0\"></span>ting Estimates and Errors<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gse9\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Deferred <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>ax Related <span class=\"_ _0\"></span>to A<span class=\"_ _0\"></span>ssets and Liabilities <span class=\"_ _0\"></span>Arising from a Single <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>ransaction (Amendments to IA<span class=\"_ _0\"></span>S 12<span class=\"ff24 ws102\"> Income T<span class=\"_ _5\"></span>axes<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gsea\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">International <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ax R<span class=\"_ _0\"></span>eform \u2013 P<span class=\"_ _0\"></span>illar <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>wo M<span class=\"_ _0\"></span>odel Rules (Amendments <span class=\"_ _0\"></span>to IAS 12 <span class=\"ff24 ws102\">Income T<span class=\"_ _2e\"></span>axes<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gseb\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">IFRS 17 <span class=\"ff24\">Insurance Contracts</span>, a standard <span class=\"_ _0\"></span>that is ultimately<span class=\"_ _0\"></span> intended to r<span class=\"_ _0\"></span>eplace IFRS 4 <span class=\"ff24\">Insurance Contracts</span><span class=\"ls5\">.<span class=\"_ _2e2\"> </span></span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsec\">T<span class=\"_ _0\"></span>he Group has not early<span class=\"_ _0\"></span> adopted an<span class=\"_ _0\"></span>y standar<span class=\"_ _0\"></span>d, interpretation or<span class=\"_ _0\"></span> amendment <span class=\"_ _0\"></span>that has been issued but is not <span class=\"_ _0\"></span><span class=\"_ _2e2\">yet eff</span><span class=\"_ _0\"></span>ective.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs8d\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s significant accounting policies relating </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">to specific financial statement items ar</span><span class=\"_ _0\"></span>e set out under<span class=\"_ _0\"></span> the rele<span class=\"_ _0\"></span>vant no<span class=\"_ _0\"></span>tes. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs8e\">Accounting policies <span class=\"_ _0\"></span><span class=\"_ _2e2\">that affect </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial statements as a </span><span class=\"_ _0\"></span>whole and a description of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the accounting estimates and judgements are </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs8f\"><span class=\"_ _2e2\">set out below</span><span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs90\">Basis of consolidation<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs91\">T<span class=\"_ _0\"></span>he Consolidated Financial Sta<span class=\"_ _0\"></span>tements of <span class=\"_ _0\"></span>the Group include <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial sta</span><span class=\"_ _0\"></span>tements of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y and all its subsidiaries. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs92\">Subsidiaries are <span class=\"_ _0\"></span>fully consolidated <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date on which <span class=\"_ _0\"></span>the Group ob<span class=\"_ _0\"></span>tains control. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group has con<span class=\"_ _0\"></span>trol when it has righ<span class=\"_ _0\"></span>ts to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs93\">variable re<span class=\"_ _0\"></span>turns from its in<span class=\"_ _0\"></span>volv<span class=\"_ _0\"></span>ement in the entity<span class=\"_ _0\"></span> and has <span class=\"_ _0\"></span>the ability <span class=\"_ _0\"></span><span class=\"_ _2e2\">to affect </span><span class=\"_ _0\"></span>those returns <span class=\"_ _0\"></span>through its pow<span class=\"_ _0\"></span>er o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the entity<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs94\">subsidiaries are deconsolidated <span class=\"_ _0\"></span>from the da<span class=\"_ _0\"></span>te on which <span class=\"_ _0\"></span>that control ceases.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs95\">When the G<span class=\"_ _0\"></span>roup disposes of<span class=\"_ _0\"></span> a subsidiary<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the gain or loss on disposal r<span class=\"_ _0\"></span>epresents: (i) <span class=\"_ _0\"></span>the aggregate of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws7a gs96\">consideration receiv<span class=\"_ _0\"></span>ed or r<span class=\"_ _0\"></span>eceivable; (ii) <span class=\"_ _0\"></span>the carrying amount of<span class=\"_ _0\"></span> the subsidiary\u2019<span class=\"_ _0\"></span>s net assets (including goodwill) at <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> disposal; </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs97\">and (iii) any<span class=\"_ _0\"></span> directly<span class=\"_ _0\"></span> attributable disposal costs. <span class=\"_ _0\"></span>Amounts pre<span class=\"_ _0\"></span>viously r<span class=\"_ _0\"></span>ecognised in other<span class=\"_ _0\"></span> comprehensive income in r<span class=\"_ _0\"></span><span class=\"_ _2e2\">elation to the </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs98\">subsidiary ar<span class=\"_ _0\"></span>e remo<span class=\"_ _0\"></span>ved fr<span class=\"_ _0\"></span>om equity and r<span class=\"_ _0\"></span>ecognised in the Consolidated Income S<span class=\"_ _0\"></span>tatement as part of<span class=\"_ _0\"></span> the gain or<span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs99\">Uniform accounting policies ar<span class=\"_ _0\"></span>e adopted across <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. All intra-gr<span class=\"_ _0\"></span>oup balances and transactions, including unr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ealised profits </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs9a\">and losses arising from in<span class=\"_ _0\"></span>tra-group transactions, ar<span class=\"_ _0\"></span>e eliminated on consolidation.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs9b\">Foreign cur<span class=\"_ _0\"></span>rencies and translation<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs9c\">Funct<span class=\"_ _0\"></span>ional and presentation currency<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs9d\">Items included in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial statements of</span><span class=\"_ _0\"></span> each Group subsidiary<span class=\"_ _0\"></span> are measur<span class=\"_ _0\"></span>ed using the curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the primary<span class=\"_ _0\"></span> economic </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs9e\">environment in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>that subsidiary opera<span class=\"_ _0\"></span>tes (its functional currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls10 ws26 gs9f\">T<span class=\"_ _5\"></span>ransactions and balances<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsa0\">F<span class=\"_ _0\"></span>oreign currency<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transactions are <span class=\"_ _0\"></span>translated using ex<span class=\"_ _0\"></span>change rates at the da<span class=\"_ _0\"></span>te of <span class=\"_ _0\"></span>the transactions. <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xchange gain or<span class=\"_ _0\"></span> loss fr<span class=\"_ _0\"></span>om </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsa1\">settlement of<span class=\"_ _0\"></span> these <span class=\"_ _0\"></span>transactions or<span class=\"_ _0\"></span> translation at <span class=\"_ _0\"></span>the period end are r<span class=\"_ _0\"></span>ecognised in the income statement. </div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gsa2\">Consolidation<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsa3\">On consolidation, <span class=\"_ _0\"></span>the subsidiaries\u2019 assets and liabilities denominated in <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>encies are transla<span class=\"_ _0\"></span>ted into Sterling at <span class=\"_ _0\"></span>the rates </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsa4\">ruling at the r<span class=\"_ _0\"></span>eporting date. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he results of<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>oreign subsidiaries are <span class=\"_ _0\"></span>translated into Sterling at a<span class=\"_ _0\"></span>verage rates o<span class=\"_ _0\"></span>f e<span class=\"_ _0\"></span>xchange <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the period </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsa5\">and the e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xchange diff</span><span class=\"_ _0\"></span>erences arising on transla<span class=\"_ _0\"></span>tion are recognised in Other<span class=\"_ _0\"></span> Comprehensiv<span class=\"_ _0\"></span>e Income. An<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xchange diff</span><span class=\"_ _0\"></span>erences </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsa6\">which have arisen <span class=\"_ _0\"></span>from an entity\u2019<span class=\"_ _0\"></span>s inv<span class=\"_ _0\"></span>estment in a f<span class=\"_ _0\"></span>oreign subsidiary<span class=\"_ _0\"></span>, including long-<span class=\"_ _0\"></span>term loans, are r<span class=\"_ _0\"></span>ecognised as a separate </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsa7\">component of<span class=\"_ _0\"></span> equity and ar<span class=\"_ _0\"></span>e included in the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s currenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>translation reserv<span class=\"_ _0\"></span>e (<span class=\"_ _0\"></span>CTR). When a f<span class=\"_ _0\"></span>oreign operation is sold, such </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsa8\">ex<span class=\"_ _0\"></span><span class=\"_ _2e2\">change differences ar</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">e reclassified fr</span><span class=\"_ _0\"></span>om CTR to <span class=\"_ _0\"></span>the Consolidated Income Statemen<span class=\"_ _0\"></span>t to f<span class=\"_ _0\"></span>orm part of<span class=\"_ _0\"></span> the gain or<span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gsa9\">Critical accounting judgements and<span class=\"_ _0\"></span> estimates<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsaa\">T<span class=\"_ _0\"></span>he preparation of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial sta</span><span class=\"_ _0\"></span>tements in conformity<span class=\"_ _0\"></span> with IFRS r<span class=\"_ _0\"></span>equires the use o<span class=\"_ _0\"></span>f certain critical accounting estima<span class=\"_ _0\"></span>tes and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsab\">judgements. It also requir<span class=\"_ _0\"></span>es management to e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cise judgement in the pr<span class=\"_ _0\"></span>ocess of applying <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s accounting policies. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsac\">Estimates and judgements are continually<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>valuated and are based on historical e<span class=\"_ _0\"></span>xperience and other<span class=\"_ _0\"></span> factors, including expecta<span class=\"_ _0\"></span>tions </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsad\">of<span class=\"_ _0\"></span> future e<span class=\"_ _0\"></span>vents <span class=\"_ _0\"></span>that are belie<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>to be reasonable under<span class=\"_ _0\"></span> the cir<span class=\"_ _0\"></span>cumstances. </div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gsae\">Criti<span class=\"_ _2\"></span>cal acc<span class=\"_ _2\"></span>ounting judge<span class=\"_ _2\"></span>ments </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsaf\">Details of<span class=\"_ _0\"></span> critical accounting judgements <span class=\"_ _0\"></span><span class=\"_ _2e2\">which could have a significant impact upon </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial sta</span><span class=\"_ _0\"></span>tements are set out in <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsb0\">related notes as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsb1\">(i) <span class=\"_ _1\"> </span>T<span class=\"_ _5\"></span>racker<span class=\"_ _0\"></span> shares arrangemen<span class=\"_ _0\"></span>ts (r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 11 <span class=\"ff24 ws27\">In<span class=\"_ _0\"></span>vestmen<span class=\"_ _0\"></span>ts<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsb2\">(ii) <span class=\"_ _3f\"> </span>Indicators of<span class=\"_ _0\"></span> impairment of<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>estments in subsidiaries (<span class=\"_ _0\"></span>Company<span class=\"_ _0\"></span> only<span class=\"_ _0\"></span>) (<span class=\"_ _0\"></span>refer<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to note 11 <span class=\"ff24 ws27\">Inv<span class=\"_ _0\"></span>estments<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gsb3\">Criti<span class=\"_ _2\"></span>cal acc<span class=\"_ _2\"></span>ounting es<span class=\"_ _2\"></span>tima<span class=\"_ _2\"></span>tes<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsb4\">T<span class=\"_ _0\"></span>he assumptions and estimates at <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the curren<span class=\"_ _0\"></span>t reporting period tha<span class=\"_ _0\"></span><span class=\"_ _2e2\">t have a significant risk o</span><span class=\"_ _0\"></span>f r<span class=\"_ _0\"></span>esulting in a material </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsb5\">adjustment to <span class=\"_ _0\"></span>the carrying amounts of<span class=\"_ _0\"></span> assets and liabilities <span class=\"_ _0\"></span>within the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are set out in <span class=\"_ _0\"></span>the related note as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsb6\">(i) <span class=\"_ _1\"> </span>Rev<span class=\"_ _0\"></span>enue recognition (<span class=\"_ _0\"></span>ref<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>to note 2 <span class=\"ff24\">Operating segments</span><span class=\"ws27\">).<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs117\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 lsca ws103 gs118\">Reve<span class=\"_ _2\"></span>nu<span class=\"_ _2\"></span>e<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs119\">Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from contracts <span class=\"_ _0\"></span>with customers is recognised <span class=\"_ _0\"></span>when or as <span class=\"_ _0\"></span>the Group sa<span class=\"_ _0\"></span><span class=\"_ _2e2\">tisfies a performance obligation by</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transferring </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs11a\">service to a client. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent placements, <span class=\"_ _0\"></span>the Group principally<span class=\"_ _0\"></span><span class=\"_ _2e2\"> satisfies its performance obligations at a poin</span><span class=\"_ _0\"></span>t in time; <span class=\"_ _0\"></span>for </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs11b\">Contract placements, <span class=\"_ _0\"></span><span class=\"_ _2e2\">the Group satisfies its performance obliga</span><span class=\"_ _0\"></span>tions ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>time. Re<span class=\"_ _0\"></span>venue is sho<span class=\"_ _0\"></span>wn net of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue added tax and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs11c\">other<span class=\"_ _0\"></span> sales-related <span class=\"_ _0\"></span>taxes, credit no<span class=\"_ _0\"></span>tes, rebates and discounts and after<span class=\"_ _0\"></span> elimination of<span class=\"_ _0\"></span> sales within <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs11d\">Contract re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the supply<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> professional services, <span class=\"_ _0\"></span>which is mainly<span class=\"_ _0\"></span> based on the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> a contractor<span class=\"_ _0\"></span>, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs11e\">is recognised <span class=\"_ _0\"></span>when the service has been pro<span class=\"_ _0\"></span>vided. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue from P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>ts is typically<span class=\"_ _0\"></span><span class=\"_ _2e2\"> based on a fix</span><span class=\"_ _0\"></span>ed </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs11f\">percentage of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the candidate\u2019<span class=\"_ _0\"></span>s remuneration pack<span class=\"_ _0\"></span>age and is recognised <span class=\"_ _0\"></span>when the candidate commences emplo<span class=\"_ _0\"></span>yment. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs120\">earned but not inv<span class=\"_ _0\"></span>oiced at <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end is accrued and included in \u2018Contract assets\u2019 (it r<span class=\"_ _0\"></span>epresents a <span class=\"_ _0\"></span>variable part of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs121\">management team applies a constrain<span class=\"_ _0\"></span>t in the <span class=\"_ _0\"></span>form of<span class=\"_ _0\"></span> the historical shrink<span class=\"_ _0\"></span>age rate to Contract asse<span class=\"_ _0\"></span>ts, aimed at pre<span class=\"_ _0\"></span>venting <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs122\">ov<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>-recognition of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs123\">Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from re<span class=\"_ _0\"></span>tained assignments is recognised on completion of<span class=\"_ _0\"></span> certain pre-agr<span class=\"_ _0\"></span>eed stages of <span class=\"_ _0\"></span>the service. F<span class=\"_ _0\"></span>ees receiv<span class=\"_ _0\"></span>ed for </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs124\">the service are non-refundable.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs125\">A<span class=\"_ _0\"></span> bad debt pro<span class=\"_ _0\"></span>vision is established for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> non-fulfilment o</span><span class=\"_ _0\"></span>f P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>t and Contract rev<span class=\"_ _0\"></span>enue obligations, <span class=\"_ _0\"></span>which is </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs126\"><span class=\"_ _2e2\">netted off</span><span class=\"_ _0\"></span> against the gr<span class=\"_ _0\"></span>oss trade receiv<span class=\"_ _0\"></span>ables on the <span class=\"_ _0\"></span>face of<span class=\"_ _0\"></span> the statemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs127\">Co<span class=\"_ _2\"></span>st of sale<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs128\">Cost of<span class=\"_ _0\"></span> sales consists of <span class=\"_ _0\"></span>the contractors\u2019 (including emplo<span class=\"_ _0\"></span>yed con<span class=\"_ _0\"></span>tractors<span class=\"_ _0\"></span>) cost of supplying services and an<span class=\"_ _0\"></span>y costs dir<span class=\"_ _0\"></span>ectly </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws2a gs129\">attributable to them.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls27 ws28 gs12a\">Net fees<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs12b\">Net <span class=\"_ _0\"></span>fees repr<span class=\"_ _0\"></span>esent rev<span class=\"_ _0\"></span>enue less cost of<span class=\"_ _0\"></span> sales and consist of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>total placement <span class=\"_ _0\"></span>fees of<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent candidates and the mar<span class=\"_ _0\"></span>gin </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs12c\">earned on the placement o<span class=\"_ _0\"></span>f contractors.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs12d\">Critical accounting estimates </div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs12e\">Rev<span class=\"_ _0\"></span>enue recognition (<span class=\"_ _0\"></span>Contract assets<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs12f\">Contract re<span class=\"_ _0\"></span>venue is recognised <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>the supply of<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>fessional services has been render<span class=\"_ _0\"></span>ed. T<span class=\"_ _0\"></span>his includes an assessmen<span class=\"_ _0\"></span>t of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs130\">prof<span class=\"_ _0\"></span>essional services received b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the client <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> services provided b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> contractors between <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> the last r<span class=\"_ _0\"></span>eceived <span class=\"_ _0\"></span>timesheet </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws63 gs131\">and the year<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>end.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs132\">Re<span class=\"_ _0\"></span>venue is accrued (kno<span class=\"_ _0\"></span>wn as Contract assets<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or contracts <span class=\"_ _0\"></span>which are <span class=\"_ _0\"></span>valid in <span class=\"_ _0\"></span>the period, but <span class=\"_ _0\"></span>where no timeshee<span class=\"_ _0\"></span>t has been </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs133\">receiv<span class=\"_ _0\"></span>ed or appro<span class=\"_ _0\"></span>ved, and <span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore billing and paymen<span class=\"_ _0\"></span>ts to contractors hav<span class=\"_ _0\"></span>e not <span class=\"_ _0\"></span>taken place. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f unsubmitted/<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs134\">unappro<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>timesheets for<span class=\"_ _0\"></span> each individual contractor<span class=\"_ _0\"></span> is sy<span class=\"_ _0\"></span>stem generated and the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> each contractor </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs135\">is adjusted for<span class=\"_ _0\"></span> expected holida<span class=\"_ _0\"></span>ys and <span class=\"_ _0\"></span>the historical shrinkage rate.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs136\">T<span class=\"_ _0\"></span>he ke<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> estimation uncertainty<span class=\"_ _0\"></span> arises from determining <span class=\"_ _0\"></span>the historical shrinkage ra<span class=\"_ _0\"></span>te which is used <span class=\"_ _0\"></span>to constrain the <span class=\"_ _0\"></span>variable </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs137\">part of<span class=\"_ _0\"></span> rev<span class=\"_ _0\"></span>enue, i.e. Contract assets, a<span class=\"_ _0\"></span>t the reporting date. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he historical shrink<span class=\"_ _0\"></span>age rate represen<span class=\"_ _0\"></span>ts a full-<span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> (12<span class=\"_ _0\"></span>-month rolling<span class=\"_ _0\"></span>) </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs138\">average pa<span class=\"_ _0\"></span>ttern in which re<span class=\"_ _0\"></span>venue r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> expected <span class=\"_ _0\"></span>timesheets is reduced <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ersus the actual <span class=\"_ _0\"></span>timesheets receiv<span class=\"_ _0\"></span>ed and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs139\">appro<span class=\"_ _0\"></span><span class=\"_ _2e2\">ved each month.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs13a\">In FY23, <span class=\"_ _0\"></span>the average shrink<span class=\"_ _0\"></span>age rate w<span class=\"_ _0\"></span>as appro<span class=\"_ _0\"></span>ximately 12.8% acr<span class=\"_ _0\"></span>oss the Gr<span class=\"_ _0\"></span>oup (FY22: 14.6%).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs13b\">A<span class=\"_ _0\"></span> 10% increase in this k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y assump<span class=\"_ _0\"></span>tion could have an impact of<span class=\"_ _0\"></span> appro<span class=\"_ _0\"></span>ximately<span class=\"_ _0\"></span> \u00a30.3 million on <span class=\"_ _0\"></span>the amount of<span class=\"_ _0\"></span> Contract net <span class=\"_ _0\"></span>fees </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs13c\">(\u00a31.3 million on re<span class=\"_ _0\"></span>venue less \u00a31.<span class=\"_ _0\"></span>0 million on costs of sales<span class=\"_ _0\"></span>) in <span class=\"_ _0\"></span>the Consolidated Income Statemen<span class=\"_ _0\"></span>t in the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs178\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs179\">Employ<span class=\"_ _0\"></span><span class=\"_ _2e2\">ee benefits<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs17a\">W<span class=\"_ _0\"></span>ages, salaries, bonuses, social security<span class=\"_ _0\"></span> contributions, paid annual leav<span class=\"_ _0\"></span>e or sick leav<span class=\"_ _0\"></span>e and any<span class=\"_ _0\"></span> other<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span><span class=\"_ _2e2\">ee benefits are </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs17b\">accrued in the period in <span class=\"_ _0\"></span>which the associa<span class=\"_ _0\"></span>ted services are rendered b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees to <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs17c\">T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he Group operates defined con</span><span class=\"_ _0\"></span>tribution pension schemes. T<span class=\"_ _0\"></span>he assets o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the schemes are held separately<span class=\"_ _0\"></span> fr<span class=\"_ _0\"></span>om those of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs17d\">Group in independently<span class=\"_ _0\"></span> administered <span class=\"_ _0\"></span>funds. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he pension costs charged to <span class=\"_ _0\"></span>the income statement repr<span class=\"_ _0\"></span>esent the con<span class=\"_ _0\"></span>tributions </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs17e\">payable b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup to <span class=\"_ _0\"></span>the funds during each period.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs17f\">Share-based payments<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs180\">T<span class=\"_ _0\"></span>he Group operates a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> equity-settled shar<span class=\"_ _0\"></span>e-based arrangements, under <span class=\"_ _0\"></span>which it receiv<span class=\"_ _0\"></span>es services from emplo<span class=\"_ _0\"></span>yees in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs181\">return <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> equity instruments o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he cost o<span class=\"_ _0\"></span>f equity<span class=\"_ _0\"></span>-settled transactions <span class=\"_ _0\"></span>with employ<span class=\"_ _0\"></span>ees is measured b<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>eference <span class=\"_ _0\"></span>to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs182\">the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue at <span class=\"_ _0\"></span>the date when equity<span class=\"_ _0\"></span> instruments are gran<span class=\"_ _0\"></span>ted and is recognised as an expense o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>esting period, which </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs183\">ends on the date on <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ees become fully<span class=\"_ _0\"></span> entitled to <span class=\"_ _0\"></span>the award. F<span class=\"_ _0\"></span>air<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value is determined b<span class=\"_ _0\"></span>y using an appr<span class=\"_ _0\"></span>opriate </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs184\">valuation model.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs185\">No expense is r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> awar<span class=\"_ _0\"></span>ds that do no<span class=\"_ _0\"></span>t ultimately <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>est. For<span class=\"_ _0\"></span> the aw<span class=\"_ _0\"></span>ards <span class=\"_ _0\"></span>with non-v<span class=\"_ _0\"></span>esting conditions (aw<span class=\"_ _0\"></span>ards <span class=\"_ _0\"></span>that do not </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs186\">have an e<span class=\"_ _0\"></span>xplicit or implicit service r<span class=\"_ _0\"></span>equirement), <span class=\"_ _0\"></span>the full cost of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the award is recognised on <span class=\"_ _0\"></span>the grant date, i.<span class=\"_ _0\"></span>e. the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e tr<span class=\"_ _0\"></span>eated as </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs187\">fully <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested irrespective o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> or not <span class=\"_ _0\"></span>the mark<span class=\"_ _0\"></span><span class=\"_ _2e2\">et condition is satisfied.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs188\">A<span class=\"_ _0\"></span>t the end of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the reporting period, the cumulativ<span class=\"_ _0\"></span>e expense is calculated, r<span class=\"_ _0\"></span>epresenting <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>to which <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>vesting period </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs189\">has expired and <span class=\"_ _0\"></span>the best estimate of<span class=\"_ _0\"></span> the achie<span class=\"_ _0\"></span>vemen<span class=\"_ _0\"></span>t of non-mark<span class=\"_ _0\"></span>et conditions and <span class=\"_ _0\"></span>the number o<span class=\"_ _0\"></span>f equity<span class=\"_ _0\"></span> instruments <span class=\"_ _0\"></span>that will </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs18a\">ultimately<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>est. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he movemen<span class=\"_ _0\"></span>t in cumulative e<span class=\"_ _0\"></span>xpense since the pre<span class=\"_ _0\"></span>vious <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end is recognised in <span class=\"_ _0\"></span>the income statement, with a </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs18b\">corresponding credit r<span class=\"_ _0\"></span>ecognised in equity<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs18c\">Where an equity<span class=\"_ _0\"></span>-settled award is cancelled, it is <span class=\"_ _0\"></span>treated as if<span class=\"_ _0\"></span> it had <span class=\"_ _0\"></span>vested on <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> cancellation and any<span class=\"_ _0\"></span> cost not <span class=\"_ _0\"></span>yet </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs18d\">recognised in <span class=\"_ _0\"></span>the income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the award is e<span class=\"_ _0\"></span>xpensed immediately<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Any<span class=\"_ _0\"></span> compensation paid, up <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs18e\">the award, at <span class=\"_ _0\"></span>the cancellation or<span class=\"_ _0\"></span> settlement date, is deducted fr<span class=\"_ _0\"></span>om equity<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>with any<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>cess ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue being trea<span class=\"_ _0\"></span>ted as an </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs18f\">expense in <span class=\"_ _0\"></span>the income statement.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs1a3\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1a4\">Finance income is recognised as <span class=\"_ _0\"></span>the interest accrues <span class=\"_ _0\"></span>to the net carrying amoun<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial asse</span><span class=\"_ _0\"></span>t. Finance cost is </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1a5\">recognised in <span class=\"_ _0\"></span>the income statement in the period in <span class=\"_ _0\"></span>which it is incurred.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs1a7\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1a8\">T<span class=\"_ _0\"></span>he tax e<span class=\"_ _0\"></span>xpense comprises both current and def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs1a9\">Current tax<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1aa\">T<span class=\"_ _0\"></span>he tax curr<span class=\"_ _0\"></span>ently pa<span class=\"_ _0\"></span>yable is based on <span class=\"_ _0\"></span><span class=\"_ _2e2\">taxable profit </span><span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>. T<span class=\"_ _2e\"></span><span class=\"_ _2e2\">axable profit differs </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">from profit be</span><span class=\"_ _0\"></span>fore income <span class=\"_ _0\"></span>tax as reported </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1ab\">in the income statemen<span class=\"_ _0\"></span>t because it excludes items o<span class=\"_ _0\"></span>f income or<span class=\"_ _0\"></span> expense <span class=\"_ _0\"></span>that are <span class=\"_ _0\"></span>taxable or<span class=\"_ _0\"></span> deductible in other <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears and it </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1ac\">further e<span class=\"_ _0\"></span>xcludes items <span class=\"_ _0\"></span>that are ne<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> tax<span class=\"_ _0\"></span>able or deductible. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s liability <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> current <span class=\"_ _0\"></span>tax is calculated using <span class=\"_ _0\"></span>tax rates that </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1ad\">have been enacted or<span class=\"_ _0\"></span> substantiv<span class=\"_ _0\"></span>ely enacted b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the r<span class=\"_ _0\"></span>eporting date.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls37 ws3d gs1ae\">Def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>ax<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1af\">Deferred <span class=\"_ _0\"></span>tax is pro<span class=\"_ _0\"></span>vided in full, using <span class=\"_ _0\"></span>the liability me<span class=\"_ _0\"></span>thod, on temporary<span class=\"_ _0\"></span><span class=\"_ _2e2\"> differ</span><span class=\"_ _0\"></span>ences at the r<span class=\"_ _0\"></span>eporting date arising between <span class=\"_ _0\"></span>the tax </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1b0\">bases of<span class=\"_ _0\"></span> assets and liabilities and their<span class=\"_ _0\"></span> carrying amounts in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial statements. Def</span><span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax is calculated using tax rates </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1b1\">that are e<span class=\"_ _0\"></span>xpected to apply<span class=\"_ _0\"></span> when <span class=\"_ _0\"></span>the related def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax asset is realised, or<span class=\"_ _0\"></span> the def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax liability is settled, based on <span class=\"_ _0\"></span>tax </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1b2\">rates (<span class=\"_ _0\"></span>and tax law<span class=\"_ _0\"></span>s) <span class=\"_ _0\"></span>that hav<span class=\"_ _0\"></span>e been enacted or substan<span class=\"_ _0\"></span>tively<span class=\"_ _0\"></span> enacted by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the reporting date.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1b3\">Deferred <span class=\"_ _0\"></span>tax assets are r<span class=\"_ _0\"></span>ecognised only <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>that it is probable <span class=\"_ _0\"></span><span class=\"_ _2e2\">that sufficient futur</span><span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofits will be a</span><span class=\"_ _0\"></span>vailable </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1b4\">to allow<span class=\"_ _0\"></span> all or part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the deferred <span class=\"_ _0\"></span>tax asset <span class=\"_ _0\"></span>to be utilised. Where an entity<span class=\"_ _0\"></span> has been loss-making, deferr<span class=\"_ _0\"></span>ed tax assets ar<span class=\"_ _0\"></span>e only </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1b5\">recognised if<span class=\"_ _0\"></span> ther<span class=\"_ _0\"></span>e is convincing evidence supporting its <span class=\"_ _0\"></span>future utilisation.<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs1c6\">Accounting polic<span class=\"_ _0\"></span>y </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1c7\">Property<span class=\"_ _5\"></span>, plant and equipment is recorded at cost less accumulated depr<span class=\"_ _0\"></span>eciation and any<span class=\"_ _0\"></span> impairment losses. Subsequent </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1c8\">expenditure is added <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the asset <span class=\"_ _0\"></span>when it is probable <span class=\"_ _0\"></span>that future economic bene<span class=\"_ _0\"></span><span class=\"_ _2e2\">fits, in ex</span><span class=\"_ _0\"></span>cess of <span class=\"_ _0\"></span>the </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1c9\">originally assessed perf<span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> the e<span class=\"_ _0\"></span>xisting asset, will <span class=\"_ _0\"></span><span class=\"_ _2e2\">flow</span><span class=\"_ _0\"></span> to <span class=\"_ _0\"></span>the Group and <span class=\"_ _0\"></span>the costs can be measured reliably<span class=\"_ _5\"></span>. All other </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1ca\">subsequent expenditur<span class=\"_ _0\"></span>e is expensed in the period in <span class=\"_ _0\"></span>which it is incurred. </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1cb\">Depreciation is pro<span class=\"_ _0\"></span>vided on a straight-line basis and charged <span class=\"_ _0\"></span>to the income statemen<span class=\"_ _0\"></span>t ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the expected useful <span class=\"_ _0\"></span>working liv<span class=\"_ _0\"></span>es of </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1cc\">the assets, after <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ha<span class=\"_ _0\"></span>ve been brought in<span class=\"_ _0\"></span>to use, at the <span class=\"_ _0\"></span>following rates: </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1cd\">Right-of<span class=\"_ _0\"></span>-use assets <span class=\"_ _c2\"> </span> <span class=\"_ _e2\"> </span>lower o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the asset\u2019<span class=\"_ _0\"></span>s useful life and <span class=\"_ _0\"></span>the lease term<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws63 gs1ce\">Computer equipment <span class=\"_ _db\"> </span> <span class=\"_ _166\"> </span>three years<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1cf\">Leasehold impro<span class=\"_ _0\"></span>vemen<span class=\"_ _0\"></span>ts <span class=\"_ _104\"> </span> <span class=\"_ _e2\"> </span>lower<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the lease <span class=\"_ _0\"></span><span class=\"_ _2e2\">term and fiv</span><span class=\"_ _0\"></span>e y<span class=\"_ _0\"></span>ears<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws63 gs1d0\"><span class=\"_ _2e2\">Fixtures and fittings </span><span class=\"_ _9a\"> </span> <span class=\"_ _166\"> </span><span class=\"_ _2e2\">five years<span class=\"_ _2e2\"> </span></span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1d1\">Gains and losses on disposals are included in <span class=\"_ _0\"></span>the income statement by<span class=\"_ _0\"></span> comparing proceeds <span class=\"_ _0\"></span>with carrying amount.<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1d2\">Residual <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues and useful lives ar<span class=\"_ _0\"></span>e revie<span class=\"_ _0\"></span>wed and adjusted if<span class=\"_ _0\"></span> appropriate at <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the reporting period. <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>y changes ar<span class=\"_ _0\"></span>e </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws2d gs1d3\">accounted for<span class=\"_ _0\"></span> prospectively<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1d4\">Property<span class=\"_ _5\"></span>, plant and equipment is revie<span class=\"_ _0\"></span>wed f<span class=\"_ _0\"></span>or impairment <span class=\"_ _0\"></span>whenev<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _0\"></span>cumstances indicate that <span class=\"_ _0\"></span>the </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1d5\">carrying amount may<span class=\"_ _0\"></span> not be reco<span class=\"_ _0\"></span>verable. <span class=\"_ _0\"></span>An impairment loss is r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the amount by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which the carrying amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1d6\">asset ex<span class=\"_ _0\"></span>ceeds its reco<span class=\"_ _0\"></span>verable amount, <span class=\"_ _0\"></span>which is the higher<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the asset\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value less cost <span class=\"_ _0\"></span>to sell and its <span class=\"_ _0\"></span>value in use.<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1d7\">F<span class=\"_ _0\"></span>or accounting polic<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>egarding right-of<span class=\"_ _0\"></span>-use assets, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 15 <span class=\"ff24 ws27\">L<span class=\"_ _0\"></span>eases<span class=\"ff6 ls5 ws0\">.<span class=\"_ _2e2\"> </span></span></span></div><div class=\"t m2 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs1d9\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1da\">Basic earnings per shar<span class=\"_ _0\"></span>e (EPS) is calculated b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> dividing the pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">fit for</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear attributable <span class=\"_ _0\"></span>to owners of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1db\">weighted av<span class=\"_ _0\"></span>erage number<span class=\"_ _0\"></span> of or<span class=\"_ _0\"></span>dinary shar<span class=\"_ _0\"></span>es outstanding during the period e<span class=\"_ _0\"></span>xcluding shares held as <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares (<span class=\"_ _0\"></span>note 19(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>)) </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1dc\">and those held in <span class=\"_ _0\"></span>the Emplo<span class=\"_ _0\"></span><span class=\"_ _2e2\">yee Benefit </span><span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>rust (EBT), which <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> accounting purposes are <span class=\"_ _0\"></span>treated in <span class=\"_ _0\"></span>the same manner as shares </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws2a gs1dd\">held in the treasury reserve.<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1de\">Diluted EPS is calculated b<span class=\"_ _0\"></span>y adjusting <span class=\"_ _0\"></span>the w<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage number of<span class=\"_ _0\"></span> ordinary<span class=\"_ _0\"></span> shares outstanding <span class=\"_ _0\"></span>to assume conv<span class=\"_ _0\"></span>ersion of all </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1df\">dilutive ordinary<span class=\"_ _0\"></span> shares arising <span class=\"_ _0\"></span>from e<span class=\"_ _0\"></span>xercising emplo<span class=\"_ _0\"></span>yee stock op<span class=\"_ _0\"></span>tions and track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares.<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1e0\">F<span class=\"_ _0\"></span>or accounting polic<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>egarding EBT<span class=\"_ _5\"></span>, refer<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to note 19 <span class=\"ff24 ws27\">Equity</span><span class=\"ls5\">.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m2 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs1e2\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1e3\">Interim dividends are recognised in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial sta</span><span class=\"_ _0\"></span>tements at the earlier<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>time <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are paid or<span class=\"_ _0\"></span> shareholders\u2019 appr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>al. </div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1e4\">Final dividends declared <span class=\"_ _0\"></span>to the Compan<span class=\"_ _0\"></span>y\u2019s shar<span class=\"_ _0\"></span>eholders are recognised as a liability<span class=\"_ _0\"></span> in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s and Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1e5\">statements in <span class=\"_ _0\"></span>the period in which <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are appro<span class=\"_ _0\"></span>ved b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y\u2019s shar<span class=\"_ _0\"></span>eholders.<span class=\"_ _2e2\"> </span></div><div class=\"t m2 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1e6\">T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> recognises dividends <span class=\"_ _0\"></span>from subsidiaries at <span class=\"_ _0\"></span>the time <span class=\"_ _0\"></span>that the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> are declared.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs1e8\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls3 ws3 gs1e9\">Goodwill<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1ea\">Goodwill arising on consolidation represen<span class=\"_ _0\"></span>ts the e<span class=\"_ _0\"></span>xcess of<span class=\"_ _0\"></span> purchase consideration o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s share of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1eb\"><span class=\"_ _2e2\">the identifiable net assets of</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the acquired subsidiary<span class=\"_ _0\"></span> at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill on <span class=\"_ _0\"></span>the acquisition of<span class=\"_ _0\"></span> subsidiaries has an </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1ec\"><span class=\"_ _2e2\">indefinite useful life and is included in intangible asse</span><span class=\"_ _0\"></span>ts. If <span class=\"_ _0\"></span>the goodwill balance is material, it is <span class=\"_ _0\"></span>tested annually <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> impairment </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1ed\">and carried at cost less accumulated impairment losses. <span class=\"_ _0\"></span>Any<span class=\"_ _0\"></span> impairment is recognised immedia<span class=\"_ _0\"></span>tely in <span class=\"_ _0\"></span>the income statement and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1ee\">is not subsequently<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>versed. On disposal of<span class=\"_ _0\"></span> a subsidiary<span class=\"_ _5\"></span>, the attributable amount of<span class=\"_ _0\"></span> goodwill is included in the determination o<span class=\"_ _0\"></span>f </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1ef\"><span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs1f0\">Acquir<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d developed s<span class=\"_ _2\"></span>oft<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>e and sys<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>s </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1f1\">Computer so<span class=\"_ _0\"></span>ftware acquired or<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>veloped b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Group is stated at cost less accumula<span class=\"_ _0\"></span>ted amortisation. Costs incurred on </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1f2\">softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _0\"></span>ojects are only<span class=\"_ _0\"></span> capitalised if capitalisation criteria under<span class=\"_ _0\"></span> IA<span class=\"_ _0\"></span>S 38 <span class=\"ff24 ws63\">Intangible Assets</span> (IA<span class=\"_ _0\"></span><span class=\"_ _2e2\">S 38) </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1f3\">and IFRS Interpretation Committee (IFRIC<span class=\"_ _0\"></span>) interpre<span class=\"_ _0\"></span>tation of<span class=\"_ _0\"></span> Software-as-a-<span class=\"_ _0\"></span>Service (SaaS<span class=\"_ _0\"></span>) are met. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese are amortised </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs1f4\"><span class=\"_ _2e2\">as follow</span><span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1f5\">Acquired computer<span class=\"_ _0\"></span> softwar<span class=\"_ _0\"></span>e <span class=\"_ _a0\"> </span> <span class=\"_ _e2\"> </span>expected useful life of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee to se<span class=\"_ _0\"></span>ven <span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1f6\">Softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment costs <span class=\"_ _195\"> </span>expected useful lives no<span class=\"_ _0\"></span>t exceeding <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1f7\">Softwar<span class=\"_ _0\"></span>e maintenance costs are expensed in <span class=\"_ _0\"></span>the period in which <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e incurred. Other costs link<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>to dev<span class=\"_ _0\"></span>elopment projects </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1f8\">that do not meet <span class=\"_ _0\"></span>the IAS 38 criteria ar<span class=\"_ _0\"></span>e expensed in the period incurr<span class=\"_ _0\"></span>ed. </div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs1f9\">Assets under construction<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1fa\">Purchased assets or<span class=\"_ _0\"></span> internally<span class=\"_ _0\"></span> generated intangible assets <span class=\"_ _0\"></span>that are still under<span class=\"_ _0\"></span> dev<span class=\"_ _0\"></span><span class=\"_ _2e2\">elopment are classified as \u2018</span><span class=\"_ _0\"></span>assets under </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1fb\">construction\u2019<span class=\"_ _2e\"></span>. T<span class=\"_ _0\"></span>hese assets ar<span class=\"_ _0\"></span><span class=\"_ _2e2\">e reclassified </span><span class=\"_ _0\"></span>within intangibles ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the phased completion dates and are amortised <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1fc\">they<span class=\"_ _0\"></span> are r<span class=\"_ _0\"></span><span class=\"_ _2e2\">eclassified.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls1c ws1b gs1fd\">T<span class=\"_ _5\"></span>radema<span class=\"_ _2\"></span>rks<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1fe\">Acquired <span class=\"_ _0\"></span>trademarks ar<span class=\"_ _0\"></span>e stated at cost and are amortised o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the estimated use<span class=\"_ _0\"></span>ful life (<span class=\"_ _0\"></span>up to 12 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears) on a straigh<span class=\"_ _0\"></span>t-line basis.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs1ff\">Impairment of<span class=\"_ _0\"></span> intangible assets </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs200\">Assets <span class=\"_ _0\"></span>that are not subject <span class=\"_ _0\"></span>to amortisation are <span class=\"_ _0\"></span>tested f<span class=\"_ _0\"></span>or impairment annually<span class=\"_ _5\"></span>. Any<span class=\"_ _0\"></span> impairment loss or<span class=\"_ _0\"></span> gain is recognised in <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs201\">income statement. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs202\">Impairment loss is the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s carrying amount o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> its reco<span class=\"_ _0\"></span>verable amount. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reco<span class=\"_ _0\"></span>verable amount r<span class=\"_ _0\"></span>epresents </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs203\">the higher o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value less costs <span class=\"_ _0\"></span>to sell and its v<span class=\"_ _0\"></span>alue in use. <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue in use is measured based on the e<span class=\"_ _0\"></span>xpected future </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs204\"><span class=\"_ _2e2\">discounted cash flo</span><span class=\"_ _0\"></span>ws attributable <span class=\"_ _0\"></span>to the asset. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> the purposes of<span class=\"_ _0\"></span> assessing impairment, assets ar<span class=\"_ _0\"></span>e grouped at <span class=\"_ _0\"></span>the lowest </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs205\">lev<span class=\"_ _0\"></span>els for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which there ar<span class=\"_ _0\"></span>e separately<span class=\"_ _0\"></span><span class=\"_ _2e2\"> identifiable cash flow</span><span class=\"_ _0\"></span>s (<span class=\"_ _0\"></span>cash-generating units<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs212\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls27 ws28 gs213\">Equit<span class=\"_ _2\"></span>y inv<span class=\"_ _0\"></span>estments<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs214\">T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he Group classifies its </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets in the </span><span class=\"_ _0\"></span>following measur<span class=\"_ _0\"></span>ement categories:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs215\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">those measured subsequently<span class=\"_ _0\"></span> at fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value, either<span class=\"_ _0\"></span> through o<span class=\"_ _0\"></span>ther compr<span class=\"_ _0\"></span>ehensive income (FV<span class=\"_ _0\"></span>OCI) or <span class=\"_ _0\"></span>through pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss; </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs216\">and<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs217\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">those measured at amortised cost.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs218\"><span class=\"_ _2e2\">Classification depends on the G</span><span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s business model <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> managing the <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets and the contractual </span><span class=\"_ _0\"></span>terms of<span class=\"_ _0\"></span> the cash </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs219\"><span class=\"_ _2e2\">flows. F</span><span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> assets measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, gains and losses <span class=\"_ _0\"></span>will be recor<span class=\"_ _0\"></span>ded in either pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss or</span><span class=\"_ _0\"></span> OCI. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> investmen<span class=\"_ _0\"></span>ts in equity </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs21a\">instruments tha<span class=\"_ _0\"></span>t are not held f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trading, <span class=\"_ _0\"></span>this will depend on <span class=\"_ _0\"></span>whether <span class=\"_ _0\"></span>the Group has made an irr<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>ocable election at the <span class=\"_ _0\"></span>time of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs21b\">initial recognition <span class=\"_ _0\"></span>to account for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the equity in<span class=\"_ _0\"></span>vestment at FV<span class=\"_ _0\"></span>OCI. F<span class=\"_ _0\"></span>inancial assets with embedded deriv<span class=\"_ _0\"></span>atives ar<span class=\"_ _0\"></span>e considered in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs21c\">their entir<span class=\"_ _0\"></span>ety<span class=\"_ _0\"></span> when determining <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span><span class=\"_ _2e2\"> cash flo</span><span class=\"_ _0\"></span>ws are solely<span class=\"_ _0\"></span> payments o<span class=\"_ _0\"></span>f principal and inter<span class=\"_ _0\"></span>est.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 lsa7 wsb2 gs21d\">Subs<span class=\"_ _2\"></span>idiaries<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs21e\">Inv<span class=\"_ _0\"></span>estments in shares in subsidiary<span class=\"_ _0\"></span> companies are stated at cost less impairment loss <span class=\"_ _0\"></span>to the e<span class=\"_ _0\"></span>xtent <span class=\"_ _0\"></span>that the carrying <span class=\"_ _0\"></span>value </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs21f\">ex<span class=\"_ _0\"></span>ceeds the r<span class=\"_ _0\"></span>ecoverable amoun<span class=\"_ _0\"></span>t; the inv<span class=\"_ _0\"></span>estment is impaired <span class=\"_ _0\"></span>to its reco<span class=\"_ _0\"></span>verable amount <span class=\"_ _0\"></span>with the impairmen<span class=\"_ _0\"></span>t charged to <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs220\">Company\u2019<span class=\"_ _0\"></span>s income statement. <span class=\"_ _0\"></span>An inv<span class=\"_ _0\"></span>estment is deemed to be impair<span class=\"_ _0\"></span>ed when it has been determined <span class=\"_ _0\"></span>that its carrying <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>will </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs221\">not be reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed either <span class=\"_ _0\"></span><span class=\"_ _2e2\">through actual cash flo</span><span class=\"_ _0\"></span>ws or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> operating profit generation or</span><span class=\"_ _0\"></span> selling it. If<span class=\"_ _0\"></span> circumstances arise <span class=\"_ _0\"></span>that indicate </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs222\">that inv<span class=\"_ _0\"></span>estments might be impaired, <span class=\"_ _0\"></span>the reco<span class=\"_ _0\"></span>verable amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investment is estima<span class=\"_ _0\"></span>ted. T<span class=\"_ _0\"></span>he r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs223\">higher o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue less costs to sell or<span class=\"_ _0\"></span> its <span class=\"_ _0\"></span>value in use. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>o the extent <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue ex<span class=\"_ _0\"></span>ceeds the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs224\">the inv<span class=\"_ _0\"></span>estment is impaired <span class=\"_ _0\"></span>to its recov<span class=\"_ _0\"></span>erable amount.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs225\">Where share-based pa<span class=\"_ _0\"></span>yments are granted <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ees of subsidiary<span class=\"_ _0\"></span> undertakings b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Company<span class=\"_ _5\"></span>, they<span class=\"_ _0\"></span> are <span class=\"_ _0\"></span>treated as a </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs226\">capital contribution to <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span> and the Compan<span class=\"_ _0\"></span>y\u2019s in<span class=\"_ _0\"></span>vestment in <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span> is increased accordingly<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs227\">T<span class=\"_ _0\"></span>he inv<span class=\"_ _0\"></span>estments in shares in <span class=\"_ _0\"></span>the undertakings outside of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>, in particular <span class=\"_ _0\"></span>where <span class=\"_ _0\"></span>the Group does not ha<span class=\"_ _0\"></span><span class=\"_ _2e2\">ve significant </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs228\"><span class=\"_ _2e2\">influence or contr</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ol, are classified as </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets held at fair</span><span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue <span class=\"_ _0\"></span>through other<span class=\"_ _0\"></span> comprehensive income. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>t initial </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs229\">recognition, such shareholdings ar<span class=\"_ _0\"></span>e measured at cost and on subsequent measur<span class=\"_ _0\"></span>ement dates the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> are fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valued on <span class=\"_ _0\"></span>the basis of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs22a\">current prices generated <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> similar <span class=\"_ _0\"></span>transactions or using an en<span class=\"_ _0\"></span>terprise v<span class=\"_ _0\"></span>alue to sales multiple <span class=\"_ _0\"></span>valua<span class=\"_ _0\"></span>tion method.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs22b\">T<span class=\"_ _5\"></span>racker share arrangements<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs22c\">Over<span class=\"_ _0\"></span> the past <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears, until 2020, <span class=\"_ _0\"></span>the Group in<span class=\"_ _0\"></span>vited selected senior individuals <span class=\"_ _0\"></span>to invest in <span class=\"_ _0\"></span>the businesses <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> manage, sharing </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs22d\">in both <span class=\"_ _0\"></span>the risk and rewar<span class=\"_ _0\"></span>d. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese individuals wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e offer</span><span class=\"_ _0\"></span>ed equity (\u2018track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares\u2019) in <span class=\"_ _0\"></span>those businesses in return <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> making an </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs22e\">inv<span class=\"_ _0\"></span>estment. T<span class=\"_ _0\"></span>he amoun<span class=\"_ _0\"></span>t of equity<span class=\"_ _0\"></span><span class=\"_ _2e2\"> off</span><span class=\"_ _0\"></span>ered <span class=\"_ _0\"></span><span class=\"_ _2e2\">varied in differ</span><span class=\"_ _0\"></span>ent circumstances but <span class=\"_ _0\"></span>was ne<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> ov<span class=\"_ _0\"></span>er 25% of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the ov<span class=\"_ _0\"></span>erall equity of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs22f\">business in question. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he equity stak<span class=\"_ _0\"></span>e track<span class=\"_ _0\"></span>s the perf<span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> the underlying business and <span class=\"_ _0\"></span>the individuals receiv<span class=\"_ _0\"></span>e dividends (if </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs230\">declared) b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the \u2018track<span class=\"_ _0\"></span>ed\u2019 business.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs231\">If<span class=\"_ _0\"></span> an individual remains a holder o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares f<span class=\"_ _0\"></span>or a pr<span class=\"_ _0\"></span>e-agreed period, <span class=\"_ _0\"></span>typically <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span><span class=\"_ _2e2\">to fiv</span><span class=\"_ _0\"></span>e y<span class=\"_ _0\"></span>ears depending on the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs232\">vesting period applied <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares, <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ma<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span><span class=\"_ _2e2\">then offer</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>vested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es for<span class=\"_ _0\"></span> sale to <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>, but ther<span class=\"_ _0\"></span>e is no </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs233\">obligation on the G<span class=\"_ _0\"></span>roup to se<span class=\"_ _0\"></span>ttle the arrangement. ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee will undertak<span class=\"_ _0\"></span>e a f<span class=\"_ _0\"></span>ormal due diligence process to establish <span class=\"_ _0\"></span>whether </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs234\">there is a sound business case f<span class=\"_ _0\"></span>or se<span class=\"_ _0\"></span>ttling a track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e and make an arm<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s length judgement. Should the Gr<span class=\"_ _0\"></span>oup decide to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs235\">settle the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, it will do so at a price <span class=\"_ _0\"></span>which is determined using a f<span class=\"_ _0\"></span>ormula stipulated in the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e Articles o<span class=\"_ _0\"></span>f </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs236\">Association (Articles<span class=\"_ _0\"></span>). ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc may<span class=\"_ _0\"></span> settle in cash or in its shar<span class=\"_ _0\"></span>es, as it chooses. T<span class=\"_ _0\"></span>he G<span class=\"_ _0\"></span>roup policy<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>to settle in ST<span class=\"_ _0\"></span>hree plc </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs237\">shares. Consequently<span class=\"_ _5\"></span>, the arrangements are deemed <span class=\"_ _0\"></span>to be an equity-settled shar<span class=\"_ _0\"></span>e-based payment scheme under<span class=\"_ _0\"></span> IFRS 2 <span class=\"ff24 ws27\">Share-<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff24 fsc fc2 sc0 ls1e ws0 gs238\">based Payments<span class=\"ff6\"> (IFRS 2).<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs239\">Individuals paid the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es at the <span class=\"_ _0\"></span>time of<span class=\"_ _0\"></span> the initial subscription, as de<span class=\"_ _0\"></span>termined by<span class=\"_ _0\"></span> an independent thir<span class=\"_ _0\"></span>d-<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs23a\">party <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluer in accordance <span class=\"_ _0\"></span>with IFRS 2 and <span class=\"_ _0\"></span>taking into account the particular<span class=\"_ _0\"></span> rights attached <span class=\"_ _0\"></span>to the shar<span class=\"_ _0\"></span>es as described in the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs23b\">rele<span class=\"_ _0\"></span>vant businesses\u2019 <span class=\"_ _0\"></span>Articles. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he initial <span class=\"_ _0\"></span>valuation alw<span class=\"_ _0\"></span>ays <span class=\"_ _0\"></span>took into consideration <span class=\"_ _0\"></span>factors such as the size and <span class=\"_ _0\"></span>trading record o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs23c\">underlying business, expected dividends, <span class=\"_ _0\"></span>future projections, as <span class=\"_ _0\"></span>well as <span class=\"_ _0\"></span>the external mark<span class=\"_ _0\"></span>et, sector and coun<span class=\"_ _0\"></span>try characteristics. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs23d\">T<span class=\"_ _0\"></span>he external <span class=\"_ _0\"></span>valuer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>as supplied with detailed <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial information, including net </span><span class=\"_ _0\"></span>fees and EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the rele<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>t businesses. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs23e\">Using <span class=\"_ _0\"></span>this information, an independent calculation o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the initial Equity<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue (EV) was prepar<span class=\"_ _0\"></span>ed. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his EV <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>then discounted <span class=\"_ _0\"></span>to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs23f\">arrive at a <span class=\"_ _0\"></span>valua<span class=\"_ _0\"></span>tion to <span class=\"_ _0\"></span>take in<span class=\"_ _0\"></span>to account the r<span class=\"_ _0\"></span>elevan<span class=\"_ _0\"></span>t characteristics of <span class=\"_ _0\"></span>the shareholding in <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>ed business, <span class=\"_ _0\"></span>for e<span class=\"_ _0\"></span>xample <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs240\">absence of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>oting rights.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs26c\">T<span class=\"_ _0\"></span>he methodology<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> calculating <span class=\"_ _0\"></span>the EV<span class=\"_ _0\"></span> was applied consisten<span class=\"_ _0\"></span>tly<span class=\"_ _0\"></span>, although <span class=\"_ _0\"></span>the data used v<span class=\"_ _0\"></span>aried depending on the siz<span class=\"_ _0\"></span>e and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs26d\">history o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the business.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs26e\">In FY21, the Dir<span class=\"_ _0\"></span>ectors decided to close <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share scheme f<span class=\"_ _0\"></span>or an<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> new en<span class=\"_ _0\"></span>trants/inv<span class=\"_ _0\"></span>estments.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs26f\">If<span class=\"_ _0\"></span> an individual leaves <span class=\"_ _0\"></span>the Group bef<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>the pre-agreed period, <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are entitled <span class=\"_ _0\"></span>to receiv<span class=\"_ _0\"></span>e the lo<span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span>the initial subscription </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs270\">amount the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> contributed or <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value on <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> departure as set out under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>Articles. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span><span class=\"_ _2e2\">o reflect this, </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs271\">a pro<span class=\"_ _0\"></span>vision in relation to <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es is recognised <span class=\"_ _0\"></span><span class=\"_ _2e2\">to reflect </span><span class=\"_ _0\"></span>the consideration for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares receiv<span class=\"_ _0\"></span>ed fr<span class=\"_ _0\"></span>om individuals </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs272\">(no<span class=\"_ _0\"></span><span class=\"_ _2e2\">te 17 </span><span class=\"ff24\">Pro<span class=\"_ _0\"></span>visions<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs273\">Up until FY14 certain individuals receiv<span class=\"_ _0\"></span>ed loans fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup to pay<span class=\"_ _0\"></span> part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the initial subscription f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, on </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs274\">which interest is charged at or<span class=\"_ _0\"></span> abo<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span><span class=\"_ _2e2\">the HMRC beneficial loan rate. </span><span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese loans are repa<span class=\"_ _0\"></span>yable b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the individuals either at <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs275\">time of<span class=\"_ _0\"></span> settlement of<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span> track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares, or<span class=\"_ _0\"></span> via <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e dividend, or <span class=\"_ _0\"></span>when the<span class=\"_ _0\"></span>y lea<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>hese loans ar<span class=\"_ _0\"></span>e included </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs276\">within other<span class=\"_ _0\"></span> receivables (<span class=\"_ _0\"></span>note 12 <span class=\"ff24\">T<span class=\"_ _5\"></span>rade and other<span class=\"_ _0\"></span> receivables<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs277\">During the <span class=\"_ _0\"></span>vesting period, no shar<span class=\"_ _0\"></span>e-based payment charge is r<span class=\"_ _0\"></span>ecognised in the income statemen<span class=\"_ _0\"></span>t on the basis <span class=\"_ _0\"></span>that the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs278\">initial subscription by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the individual at the gran<span class=\"_ _0\"></span>t date equated to <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value at <span class=\"_ _0\"></span>that date. Dividends declared b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>tracked </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs279\">businesses, which <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e factored into <span class=\"_ _0\"></span>the grant date <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value de<span class=\"_ _0\"></span>termination of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares, ar<span class=\"_ _0\"></span>e recorded in equity<span class=\"_ _0\"></span> as </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws2a gs27a\">\u2018<span class=\"_ _0\"></span>distributions to tracker<span class=\"_ _0\"></span> shareholders\u2019<span class=\"_ _2e\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs27b\">When the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> issues new shar<span class=\"_ _0\"></span>es to settle <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> share arrangements, <span class=\"_ _0\"></span>the nominal <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> the shar<span class=\"_ _0\"></span>es is credited <span class=\"_ _0\"></span>to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs27c\">share capital and <span class=\"_ _0\"></span><span class=\"_ _2e2\">the difference betw</span><span class=\"_ _0\"></span>een the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares and <span class=\"_ _0\"></span>the nominal v<span class=\"_ _0\"></span>alue is credited <span class=\"_ _0\"></span>to share premium. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs27d\">If<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y uses <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>to settle the arrangements, <span class=\"_ _0\"></span><span class=\"_ _2e2\">the differ</span><span class=\"_ _0\"></span>ence between <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs27e\">the w<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares is accounted f<span class=\"_ _0\"></span>or in <span class=\"_ _0\"></span>the retained earnings.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs27f\">Critical accounting judgements<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs280\">T<span class=\"_ _5\"></span>racker shares arrangements<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs281\">T<span class=\"_ _0\"></span>he track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares arrangements giv<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup the choice <span class=\"_ _0\"></span>to settle track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares in either<span class=\"_ _0\"></span> cash or ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>here </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs282\"><span class=\"_ _2e2\">are significant accounting diff</span><span class=\"_ _0\"></span>erences between an equity<span class=\"_ _0\"></span>-settled and cash-settled scheme. <span class=\"_ _0\"></span>Judgement is <span class=\"_ _0\"></span>therefor<span class=\"_ _0\"></span>e required as </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs283\">to whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>this is a cash or equity<span class=\"_ _0\"></span>-settled share-based paymen<span class=\"_ _0\"></span>t scheme. Based on the Dir<span class=\"_ _0\"></span>ectors\u2019 judgement, <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs284\">arrangements are accounted <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> as an equity-settled shar<span class=\"_ _0\"></span>e-based payment scheme under<span class=\"_ _0\"></span> IFRS 2 as the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s policy<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs285\">settle its obligations under<span class=\"_ _0\"></span> the arrangements in ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> settles <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>through either<span class=\"_ _0\"></span> treasury<span class=\"_ _0\"></span> </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs286\">shares or<span class=\"_ _0\"></span> the issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares in ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc. T<span class=\"_ _0\"></span>he Companies <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ct 2006 does not specify <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> the issue o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs287\">to settle share-based pa<span class=\"_ _0\"></span>yments should be accounted f<span class=\"_ _0\"></span>or in share pr<span class=\"_ _0\"></span>emium or else<span class=\"_ _0\"></span>where. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has <span class=\"_ _0\"></span>taken legal advice </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs288\"><span class=\"_ _2e2\">which confirms this is judgemental and </span><span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>the approach tak<span class=\"_ _0\"></span>en b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span><span class=\"_ _2e2\">to include differences betw</span><span class=\"_ _0\"></span>een the <span class=\"_ _0\"></span>fair </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs289\">value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es settled and the <span class=\"_ _0\"></span>weighted a<span class=\"_ _0\"></span>verage cost of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares in retained earnings.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs28a\">T<span class=\"_ _5\"></span>rack<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares can be repur<span class=\"_ _0\"></span>chased from holders <span class=\"_ _0\"></span>with either<span class=\"_ _0\"></span> cash or ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares at <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s discretion. Historically<span class=\"_ _5\"></span>,<span class=\"_ _2\"></span> </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs28b\">the Company\u2019<span class=\"_ _0\"></span>s policy<span class=\"_ _0\"></span> and intention has been <span class=\"_ _0\"></span>to settle track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares using ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span>efor<span class=\"_ _0\"></span>e, the judgement of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs28c\">Directors is <span class=\"_ _0\"></span>that this scheme is <span class=\"_ _0\"></span>treated as equity<span class=\"_ _0\"></span>-settled.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs28d\">Indicators of impairment<span class=\"_ _0\"></span> of in<span class=\"_ _0\"></span>vestments in<span class=\"_ _0\"></span> subsidiaries (<span class=\"_ _0\"></span>Company only<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs28e\">A<span class=\"_ _0\"></span>t each reporting date, <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> assesses whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>there are indications of<span class=\"_ _0\"></span> impairment of<span class=\"_ _0\"></span> its inv<span class=\"_ _0\"></span>estments in subsidiaries. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs28f\">Company<span class=\"_ _0\"></span> uses both external and in<span class=\"_ _0\"></span>ternal sources of<span class=\"_ _0\"></span> information <span class=\"_ _0\"></span>to make <span class=\"_ _0\"></span><span class=\"_ _2e2\">this assessment, including significant adv</span><span class=\"_ _0\"></span>erse changes </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs290\">in the mark<span class=\"_ _0\"></span>et or<span class=\"_ _0\"></span> economic environment in <span class=\"_ _0\"></span>which subsidiaries operate, <span class=\"_ _0\"></span>the carrying amount of<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span> net assets <span class=\"_ _0\"></span>versus mark<span class=\"_ _0\"></span>et </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs291\">value, or<span class=\"_ _0\"></span> internal management <span class=\"_ _0\"></span>that indicate tha<span class=\"_ _0\"></span><span class=\"_ _2e2\">t the financial perf</span><span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> subsidiaries will be <span class=\"_ _0\"></span>worse <span class=\"_ _0\"></span>than budgeted.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs292\">Only<span class=\"_ _0\"></span> when an indication of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> impairment is identified, </span><span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> performs a de<span class=\"_ _0\"></span>tail impairment revie<span class=\"_ _0\"></span>w including calculations o<span class=\"_ _0\"></span>f </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs293\">reco<span class=\"_ _0\"></span>verable amounts of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investments.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs2a1\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2a2\">Cash and cash equivalents include cash-in-hand, deposits held <span class=\"_ _0\"></span>with banks, and o<span class=\"_ _0\"></span>ther short-<span class=\"_ _0\"></span>term highly liquid in<span class=\"_ _0\"></span>vestments <span class=\"_ _0\"></span>with </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2a3\">original maturities of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee months or less. Bank o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span><span class=\"_ _2e2\">drafts are classified as short-term borr</span><span class=\"_ _0\"></span>owings unless <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>orm part of a </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2a4\">cash pooling arrangement wher<span class=\"_ _0\"></span>e ther<span class=\"_ _0\"></span>e is an intention to se<span class=\"_ _0\"></span>ttle on a net basis, in which case <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are r<span class=\"_ _0\"></span>eported net of<span class=\"_ _0\"></span> related </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs2a5\"><span class=\"_ _2e2\">cash balances.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs2a7\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2a8\">T<span class=\"_ _5\"></span>rade r<span class=\"_ _0\"></span>eceivables including contract assets ar<span class=\"_ _0\"></span>e amounts due fr<span class=\"_ _0\"></span>om customers for<span class=\"_ _0\"></span> services performed in <span class=\"_ _0\"></span>the ordinary<span class=\"_ _0\"></span> course of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2a9\">business. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are initially<span class=\"_ _0\"></span> recognised at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value and subsequently<span class=\"_ _0\"></span> measured a<span class=\"_ _0\"></span><span class=\"_ _2e2\">t amortised cost using the eff</span><span class=\"_ _0\"></span>ective inter<span class=\"_ _0\"></span>est </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2aa\">rate method. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he normal credit <span class=\"_ _0\"></span>terms are between 14-<span class=\"_ _0\"></span>30 day<span class=\"_ _0\"></span>s upon service provision, <span class=\"_ _0\"></span>with 30 day<span class=\"_ _0\"></span>s becoming a more pre<span class=\"_ _0\"></span>valent </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws2a gs2ab\">payment term.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2ac\">T<span class=\"_ _0\"></span>he Group applies <span class=\"_ _0\"></span><span class=\"_ _2e2\">the IFRS 9 simplified approach f</span><span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trade and other<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>ables and follo<span class=\"_ _0\"></span>ws an expected cr<span class=\"_ _0\"></span>edit losses (ECLs<span class=\"_ _0\"></span>) </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2ad\">approach f<span class=\"_ _0\"></span>or measuring <span class=\"_ _0\"></span>the allow<span class=\"_ _0\"></span>ance of its <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables. ECL<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>vision has been considered f<span class=\"_ _0\"></span>or Contract assets but it </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2ae\">is vie<span class=\"_ _0\"></span>wed as immaterial. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group r<span class=\"_ _0\"></span>ecognises a loss allowance based on lif<span class=\"_ _0\"></span>etime ECLs at each r<span class=\"_ _0\"></span>eporting date. For<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>oices </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2af\">re<span class=\"_ _0\"></span>viewed on a portfolio basis (i.<span class=\"_ _0\"></span>e. not individually<span class=\"_ _0\"></span> revie<span class=\"_ _0\"></span>wed), <span class=\"_ _0\"></span>the loss allowance <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> ECLs is pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">vided at differing percen</span><span class=\"_ _0\"></span>tages </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2b0\">determined based on historical collection experience, adjusted <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> forw<span class=\"_ _0\"></span>ard-looking mark<span class=\"_ _0\"></span><span class=\"_ _2e2\">et factors specific </span><span class=\"_ _0\"></span>to the debtors </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2b1\">and the economic en<span class=\"_ _0\"></span>vironment. Certain exposur<span class=\"_ _0\"></span>es within <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables are individually<span class=\"_ _0\"></span> assessed for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which the Dir<span class=\"_ _0\"></span>ectors </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2b2\">make judgemen<span class=\"_ _0\"></span>t on a client-by<span class=\"_ _0\"></span>-client basis as to <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> ability <span class=\"_ _0\"></span>to collect outstanding receiv<span class=\"_ _0\"></span>ables. When revie<span class=\"_ _0\"></span><span class=\"_ _2e2\">wing significant </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws4c gs2b3\">outstanding inv<span class=\"_ _0\"></span>oices, the Dir<span class=\"_ _0\"></span>ectors consider qualitativ<span class=\"_ _0\"></span>e factors <span class=\"_ _0\"></span>that are av<span class=\"_ _0\"></span>ailable without undue cost or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> effort, such as a decr</span><span class=\"_ _0\"></span>ease </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2b4\">in the debtor\u2019<span class=\"_ _0\"></span>s creditw<span class=\"_ _0\"></span>orthiness, changes in external or<span class=\"_ _0\"></span> internal credit ratings, macr<span class=\"_ _0\"></span>o-economic conditions, actual or e<span class=\"_ _0\"></span>xpected </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2b5\">deterioration in business performance o<span class=\"_ _0\"></span>f an<span class=\"_ _0\"></span>y particular<span class=\"_ _0\"></span> debtor<span class=\"_ _0\"></span>, and o<span class=\"_ _0\"></span>ther kno<span class=\"_ _0\"></span>wn issues.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs2b6\">Der<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognitio<span class=\"_ _2\"></span>n of trade an<span class=\"_ _2\"></span>d other re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2b7\">T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther r<span class=\"_ _0\"></span>eceivables are der<span class=\"_ _0\"></span>ecognised when <span class=\"_ _0\"></span>the rights to r<span class=\"_ _0\"></span>eceive cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>these assets have e<span class=\"_ _0\"></span>xpired or<span class=\"_ _0\"></span> hav<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2b8\">been transf<span class=\"_ _0\"></span>erred. On derecognition, an<span class=\"_ _0\"></span><span class=\"_ _2e2\">y diff</span><span class=\"_ _0\"></span>erence betw<span class=\"_ _0\"></span>een the carrying amount of<span class=\"_ _0\"></span> an asset and <span class=\"_ _0\"></span>the consideration receiv<span class=\"_ _0\"></span>ed is </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2b9\">recognised in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss. For<span class=\"_ _0\"></span> critical accounting estimates r<span class=\"_ _0\"></span>egarding contract assets, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 2 <span class=\"ff24\">Operating segmen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2bb\">Right-of<span class=\"_ _0\"></span>-use assets ar<span class=\"_ _0\"></span>e measured at cost comprising the <span class=\"_ _0\"></span>follo<span class=\"_ _0\"></span>wing:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2bc\">(<span class=\"_ _0\"></span>a) <span class=\"_ _3b\"> </span>the amount of<span class=\"_ _0\"></span> the initial measuremen<span class=\"_ _0\"></span>t of lease liability;<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2bd\">(b<span class=\"_ _0\"></span>)  any lease pa<span class=\"_ _0\"></span>yments made at or<span class=\"_ _0\"></span> before <span class=\"_ _0\"></span>the commencement date less an<span class=\"_ _0\"></span>y lease incentiv<span class=\"_ _0\"></span>e receiv<span class=\"_ _0\"></span>ed;<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2be\">(<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>) <span class=\"_ _3b\"> </span>any initial dir<span class=\"_ _0\"></span>ect costs; and<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2bf\">(<span class=\"_ _0\"></span>d)  any r<span class=\"_ _0\"></span>estoration costs.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2c0\">T<span class=\"_ _0\"></span>he right-of<span class=\"_ _0\"></span>-use assets are depr<span class=\"_ _0\"></span>eciated ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the shorter o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the assets\u2019 use<span class=\"_ _0\"></span>ful life and the lease <span class=\"_ _0\"></span>term on a straight-line basis.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2c1\">T<span class=\"_ _0\"></span>he Group does not apply<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the recognition ex<span class=\"_ _0\"></span>emption <span class=\"_ _0\"></span>to short-term leases or<span class=\"_ _0\"></span> leases of<span class=\"_ _0\"></span> low-<span class=\"_ _0\"></span>value assets, as permitted b<span class=\"_ _0\"></span>y <span class=\"ls5\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2c2\">the standard.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2c3\">In determining the lease <span class=\"_ _0\"></span>terms, <span class=\"_ _0\"></span>the management team considers all <span class=\"_ _0\"></span>facts and circumstances <span class=\"_ _0\"></span>that create an economic incentiv<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2c4\">to ex<span class=\"_ _0\"></span>ercise an extension op<span class=\"_ _0\"></span>tion, or not e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cise a termination op<span class=\"_ _0\"></span>tion. Extension options (<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> periods after a <span class=\"_ _0\"></span>termination option<span class=\"_ _0\"></span>) are </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2c5\">only included in <span class=\"_ _0\"></span>the lease <span class=\"_ _0\"></span>term if <span class=\"_ _0\"></span>the lease is reasonably<span class=\"_ _0\"></span> certain to be e<span class=\"_ _0\"></span>xtended (<span class=\"_ _0\"></span>or no<span class=\"_ _0\"></span>t terminated). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he assessment is r<span class=\"_ _0\"></span>eview<span class=\"_ _0\"></span>ed if </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2c6\"><span class=\"_ _2e2\">a significant ev</span><span class=\"_ _0\"></span>ent or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> change in circumstances occurs which aff</span><span class=\"_ _0\"></span>ects this assessment and <span class=\"_ _0\"></span>that is <span class=\"_ _0\"></span>within the contr<span class=\"_ _0\"></span>ol of<span class=\"_ _0\"></span> the lessee.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs2c8\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2c9\">T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables are r<span class=\"_ _0\"></span>ecognised initially at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue and subsequently measur<span class=\"_ _0\"></span>ed at amortised cost using the e<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffective </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2ca\">interest rate method.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs2cc\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2cd\">Leases, <span class=\"_ _0\"></span>from a lessee perspective, ar<span class=\"_ _0\"></span>e recognised as a right-of<span class=\"_ _0\"></span>-use asset and a corr<span class=\"_ _0\"></span>esponding lease liability at <span class=\"_ _0\"></span>the date <span class=\"_ _0\"></span>when </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2ce\">the leased asset is av<span class=\"_ _0\"></span>ailable for<span class=\"_ _0\"></span> use by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. Asse<span class=\"_ _0\"></span>ts and liabilities arising from a lease ar<span class=\"_ _0\"></span>e initially measur<span class=\"_ _0\"></span>ed on a net present </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2cf\">value basis and are r<span class=\"_ _0\"></span>ecognised as part of<span class=\"_ _0\"></span> \u2018Property<span class=\"_ _5\"></span>, plant and equipment\u2019<span class=\"_ _5\"></span>, \u2018N<span class=\"_ _0\"></span>on-current lease liabilities\u2019 and \u2018Curr<span class=\"_ _0\"></span>ent lease </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2d0\">liabilities\u2019 in <span class=\"_ _0\"></span>the statement of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial position.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2d1\">Lease liabilities include <span class=\"_ _0\"></span>the net present <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing lease payments:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2d2\">a) <span class=\"_ _a5\"> </span><span class=\"_ _2e2\">fix</span><span class=\"_ _0\"></span>ed payments less an<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> lease incentives receiv<span class=\"_ _0\"></span>able;<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2d3\">b<span class=\"_ _0\"></span>) <span class=\"_ _1\"> </span>variable lease pa<span class=\"_ _0\"></span>yments <span class=\"_ _0\"></span>that are based on an index or<span class=\"_ _0\"></span> a rate;<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2d4\">c<span class=\"_ _0\"></span>) <span class=\"_ _a5\"> </span>amounts expected <span class=\"_ _0\"></span>to be pay<span class=\"_ _0\"></span>able by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the lessee under residual <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue guarantees, if an<span class=\"_ _0\"></span>y;<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2d5\">d) <span class=\"_ _10d\"> </span>the ex<span class=\"_ _0\"></span>ercise price of<span class=\"_ _0\"></span> a purchase option if<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group is reasonably<span class=\"_ _0\"></span> certain it <span class=\"_ _0\"></span>will ex<span class=\"_ _0\"></span>ercise tha<span class=\"_ _0\"></span>t option; and<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2d6\">e<span class=\"_ _0\"></span>) <span class=\"_ _a5\"> </span>pa<span class=\"_ _0\"></span>yments of<span class=\"_ _0\"></span> penalties for<span class=\"_ _0\"></span> termina<span class=\"_ _0\"></span>ting the lease, if<span class=\"_ _0\"></span> the lease <span class=\"_ _0\"></span><span class=\"_ _2e2\">term reflects </span><span class=\"_ _0\"></span>the Group e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cising that option.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2d7\">T<span class=\"_ _0\"></span>he lease payments ar<span class=\"_ _0\"></span>e discounted using the inter<span class=\"_ _0\"></span>est rate implicit in the lease (if<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>that rate can be determined), or<span class=\"_ _0\"></span> the incremen<span class=\"_ _0\"></span>tal </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2d8\">borrowing rate (IBR), being <span class=\"_ _0\"></span>the rate <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>would hav<span class=\"_ _0\"></span>e to pa<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>to borro<span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>the funds necessary<span class=\"_ _0\"></span> to ob<span class=\"_ _0\"></span>tain an asset of<span class=\"_ _0\"></span> similar </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2d9\">value in a similar<span class=\"_ _0\"></span> economic environmen<span class=\"_ _0\"></span>t with similar<span class=\"_ _0\"></span> terms and conditions. In determining <span class=\"_ _0\"></span>the IBR <span class=\"_ _0\"></span>to be used, the Gr<span class=\"_ _0\"></span>oup applies </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2da\">judgement to establish <span class=\"_ _0\"></span>the suitable ref<span class=\"_ _0\"></span>erence rate and credit spr<span class=\"_ _0\"></span>ead.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2db\">Each lease payment is allocated betw<span class=\"_ _0\"></span>een the liability<span class=\"_ _0\"></span><span class=\"_ _2e2\"> and finance costs, </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">within finance costs in </span><span class=\"_ _0\"></span>the income statement. L<span class=\"_ _0\"></span>ease </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2dc\">payments ar<span class=\"_ _0\"></span>e presented as f<span class=\"_ _0\"></span>ollows in <span class=\"_ _0\"></span>the Group statemen<span class=\"_ _0\"></span>t of cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows:<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs2dd\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">payments f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the interest elemen<span class=\"_ _0\"></span>t of r<span class=\"_ _0\"></span>ecognised lease liabilities are included in \u2018interest paid\u2019 <span class=\"_ _0\"></span><span class=\"_ _2e2\">within cash flo</span><span class=\"_ _0\"></span>ws <span class=\"_ _0\"></span>from </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2de\"><span class=\"_ _2e2\">financing activities; and<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs2df\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">payments f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the principal element of<span class=\"_ _0\"></span> recognised lease liabilities ar<span class=\"_ _0\"></span>e presented <span class=\"_ _0\"></span><span class=\"_ _2e2\">within cash flow</span><span class=\"_ _0\"></span>s from <span class=\"_ _0\"></span><span class=\"_ _2e2\">financing activities.<span class=\"_ _2e2\"> </span></span></span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs2e1\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2e2\">A<span class=\"_ _0\"></span> provision is r<span class=\"_ _0\"></span>ecognised in the statement o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position when </span><span class=\"_ _0\"></span>the Group has a pr<span class=\"_ _0\"></span>esent legal or constructiv<span class=\"_ _0\"></span>e obligation </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2e3\">as a result of<span class=\"_ _0\"></span> a past ev<span class=\"_ _0\"></span>ent, and it is probable <span class=\"_ _0\"></span><span class=\"_ _2e2\">that an outflow</span><span class=\"_ _0\"></span> of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> economic benefits will be r</span><span class=\"_ _0\"></span>equired <span class=\"_ _0\"></span>to settle the obligation. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2e4\">Pro<span class=\"_ _0\"></span>visions are recognised a<span class=\"_ _0\"></span>t the presen<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the expenditur<span class=\"_ _0\"></span>es expected <span class=\"_ _0\"></span>to be required <span class=\"_ _0\"></span>to settle <span class=\"_ _0\"></span>the obligation. No pro<span class=\"_ _0\"></span>vision </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2e5\">is recognised f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>future operating losses.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs2e7\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls10 ws26 gs2e8\">Financial l<span class=\"_ _0\"></span>iabilities<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2e9\">All non-derivativ<span class=\"_ _0\"></span><span class=\"_ _2e2\">e financial liabilities are classified as \u2018financial liabilities measur</span><span class=\"_ _0\"></span>ed at amortised cost\u2019<span class=\"_ _2e\"></span><span class=\"_ _2e2\">. All financial liabilities </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2ea\">are recognised initially<span class=\"_ _0\"></span> at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value and net o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>transaction costs. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are subsequently<span class=\"_ _0\"></span> measured at amortised cost using <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2eb\"><span class=\"_ _2e2\">effectiv</span><span class=\"_ _0\"></span>e interest rate method. F<span class=\"_ _0\"></span><span class=\"_ _2e2\">inancial liabilities are classified as current liabilities unless </span><span class=\"_ _0\"></span>the Group has an unconditional right </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2ec\">to defer<span class=\"_ _0\"></span> settlement f<span class=\"_ _0\"></span>or a<span class=\"_ _0\"></span>t least 12 months after <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the r<span class=\"_ _0\"></span>eporting period.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2ed\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial liabilities include trade and o</span><span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables and other<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial liabilities, including bank o</span><span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs2ee\"><span class=\"_ _2e2\">lease liabilities.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs341\">Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls10 ws26 gs342\">Share capital<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs343\">Ordinary<span class=\"_ _0\"></span><span class=\"_ _2e2\"> shares are classified as equity</span><span class=\"_ _5\"></span>. Incremental costs directly<span class=\"_ _0\"></span> attributable <span class=\"_ _0\"></span>to the issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares or<span class=\"_ _0\"></span> options are sho<span class=\"_ _0\"></span>wn in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs344\">equity as a deduction, ne<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span>tax, fr<span class=\"_ _0\"></span>om the pr<span class=\"_ _0\"></span>oceeds.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs345\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s holdings in its own equity<span class=\"_ _0\"></span><span class=\"_ _2e2\"> instruments are classified as \u2018treasury</span><span class=\"_ _0\"></span> reserv<span class=\"_ _0\"></span>e\u2019<span class=\"_ _2e\"></span>. T<span class=\"_ _0\"></span>he considera<span class=\"_ _0\"></span>tion paid, including any </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs346\">directly<span class=\"_ _0\"></span> attributable incremental costs, is deducted <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the equity attributable <span class=\"_ _0\"></span>to the o<span class=\"_ _0\"></span>wners of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y until <span class=\"_ _0\"></span>the shares </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs347\">are cancelled or<span class=\"_ _0\"></span> reissued. No gain or<span class=\"_ _0\"></span> loss is recognised in <span class=\"_ _0\"></span>the income statement on <span class=\"_ _0\"></span>the purchase, sale, issue or cancella<span class=\"_ _0\"></span>tion of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs348\">own equity<span class=\"_ _0\"></span> shares.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs349\">Employee Be<span class=\"_ _2\"></span><span class=\"_ _2e2\">nefit T</span><span class=\"_ _0\"></span>rust (EBT<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs34a\">T<span class=\"_ _0\"></span>he EBT<span class=\"_ _0\"></span> is funded entir<span class=\"_ _0\"></span>ely b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he assets and liabilities of<span class=\"_ _0\"></span> the EB<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span> are recognised in <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s Consolida<span class=\"_ _0\"></span>ted </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs34b\">Financial Statemen<span class=\"_ _0\"></span>ts. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs34c\">T<span class=\"_ _0\"></span>he shares in <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> are held <span class=\"_ _0\"></span>to satisfy aw<span class=\"_ _0\"></span>ards and grants under<span class=\"_ _0\"></span> certain employ<span class=\"_ _0\"></span>ee share schemes. F<span class=\"_ _0\"></span>or accoun<span class=\"_ _0\"></span>ting purposes, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs34d\">shares held in <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> are <span class=\"_ _0\"></span>treated in <span class=\"_ _0\"></span>the same manner as <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares and are, <span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore, included in <span class=\"_ _0\"></span>the Consolidated </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs34e\">Financial Statemen<span class=\"_ _0\"></span>ts as treasury<span class=\"_ _0\"></span> reserv<span class=\"_ _0\"></span>e. Consideration, if<span class=\"_ _0\"></span> any<span class=\"_ _0\"></span>, r<span class=\"_ _0\"></span>eceived <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the sale of<span class=\"_ _0\"></span> such shares is also r<span class=\"_ _0\"></span>ecognised in equity<span class=\"_ _0\"></span>, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs34f\">with any<span class=\"_ _0\"></span><span class=\"_ _2e2\"> difference be</span><span class=\"_ _0\"></span>tween the pr<span class=\"_ _0\"></span>oceeds from sale and <span class=\"_ _0\"></span>the original cost being <span class=\"_ _0\"></span>taken <span class=\"_ _0\"></span>to retained earnings. N<span class=\"_ _0\"></span>o gain or loss is </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs350\">recognised in <span class=\"_ _0\"></span>the income statement on the pur<span class=\"_ _0\"></span>chase, sale, issue or cancellation o<span class=\"_ _0\"></span>f equity<span class=\"_ _0\"></span> shares held b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the EBT<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs351\">In the separate <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial statements of</span><span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>treated as an agent acting on behalf<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>. F<span class=\"_ _0\"></span>unding </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs352\">pro<span class=\"_ _0\"></span>vided by<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> is accounted f<span class=\"_ _0\"></span>or as <span class=\"_ _0\"></span>the issue of<span class=\"_ _0\"></span> treasury<span class=\"_ _0\"></span> shares.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs353\">F<span class=\"_ _0\"></span>or accounting polic<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>egarding track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share awar<span class=\"_ _0\"></span>ds in subsidiary companies, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 11 <span class=\"ff24 ws27\">In<span class=\"_ _0\"></span>vestmen<span class=\"_ _0\"></span>ts<span class=\"ff6 ls5 ws0\">.<span class=\"_ _2e2\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Account<span class=\"_ _0\"></span>ing policies<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he accounting policies used in the pr<span class=\"_ _0\"></span>eparation of<span class=\"_ _0\"></span> the Consolidated F<span class=\"_ _0\"></span>inancial Statements are consisten<span class=\"_ _0\"></span>t with <span class=\"_ _0\"></span>those applied in the pre<span class=\"_ _0\"></span><span class=\"_ _2e2\">vious financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, e<span class=\"_ _0\"></span>xcep<span class=\"_ _0\"></span>t for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the adoption of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span><span class=\"_ _2e2\"> and amended standards effectiv</span><span class=\"_ _0\"></span>e as of<span class=\"_ _0\"></span> 1 December 2022 as set out belo<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>New and ame<span class=\"_ _2\"></span>nded s<span class=\"_ _2\"></span>tandar<span class=\"_ _2\"></span><span class=\"_ _2e2\">ds eff</span><span class=\"_ _2\"></span>ective in 20<span class=\"_ _2\"></span>23 and adopte<span class=\"_ _2\"></span>d by the Gr<span class=\"_ _2\"></span>oup<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he follo<span class=\"_ _0\"></span>wing amendments to <span class=\"_ _0\"></span>the accounting standards, issued b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the IA<span class=\"_ _0\"></span>SB and endorsed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the UK and EU, ha<span class=\"_ _0\"></span>ve been adopted by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group and became applicable as of<span class=\"_ _0\"></span> 1 December 2022. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup did not hav<span class=\"_ _0\"></span>e to change its accounting policies or<span class=\"_ _0\"></span> mak<span class=\"_ _0\"></span>e retrospectiv<span class=\"_ _0\"></span>e adjustments as a result o<span class=\"_ _0\"></span>f adopting <span class=\"_ _0\"></span>these amended standards.<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Ref<span class=\"_ _0\"></span>erence <span class=\"_ _0\"></span>to the Conceptual F<span class=\"_ _0\"></span>rame<span class=\"_ _0\"></span>work (<span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>to IFRS 3 <span class=\"ff24\">Business Combinations</span><span class=\"ws27\">).<span class=\"_ _2e2\"> </span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Property<span class=\"_ _5\"></span>, plant and equipment \u2013 proceeds before in<span class=\"_ _0\"></span>tended use (amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 16 <span class=\"ff24\">Property<span class=\"_ _0\"></span>, Plant and E<span class=\"_ _0\"></span>quipment<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Onerous contracts \u2013 cost of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> fulfilling a con</span><span class=\"_ _0\"></span>tract (amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 37 <span class=\"ff24\">Pro<span class=\"_ _0\"></span>visions, Contingent Liabilities and Contingent <span class=\"_ _0\"></span>Assets<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Annual improv<span class=\"_ _0\"></span>ements <span class=\"_ _0\"></span>to IFRS 2018\u20132020 (<span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>follo<span class=\"_ _0\"></span>wing standards: IFRS 1 <span class=\"ff24\">First-time <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>doption of<span class=\"_ _0\"></span> IFRS<span class=\"ff6\">, IFRS 9 </span></span></span>Financial Instruments<span class=\"ff6\">, IFRS 16 </span><span class=\"ws27\">L<span class=\"_ _0\"></span>eases<span class=\"ff6 ws0\"> and IAS 4<span class=\"_ _0\"></span>1 <span class=\"ff24 ws27\">Agriculture<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span></span></span>New and amended standards that are applicable t<span class=\"_ _0\"></span>o the Group but not yet<span class=\"_ _0\"></span><span class=\"_ _2e2\"> effective<span class=\"_ _2e2\"> </span></span>As at <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> authorisation of <span class=\"_ _0\"></span>this <span class=\"_ _0\"></span>Annual R<span class=\"_ _0\"></span>eport, the <span class=\"_ _0\"></span>following amendments <span class=\"_ _0\"></span>to existing standar<span class=\"_ _0\"></span>ds wer<span class=\"_ _0\"></span>e in issue but not <span class=\"_ _0\"></span>yet <span class=\"_ _2e2\">effectiv</span><span class=\"_ _0\"></span>e. Subject to <span class=\"_ _0\"></span>the endorsement b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the UKEB, <span class=\"_ _0\"></span><span class=\"_ _2e2\">these changes are eff</span><span class=\"_ _0\"></span>ective f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the ST<span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> beginning 1 December 2023. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese amendments are not e<span class=\"_ _0\"></span>xpected to ha<span class=\"_ _0\"></span>ve a material impact on <span class=\"_ _0\"></span>the Group in <span class=\"_ _0\"></span>the current or<span class=\"_ _0\"></span> futur<span class=\"_ _0\"></span><span class=\"_ _2e2\">e financial </span><span class=\"_ _0\"></span>years.<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Disclosure of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Accounting P<span class=\"_ _0\"></span>olicies (Amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 1 <span class=\"ff24\">Presentation of<span class=\"_ _0\"></span> Financial Statemen<span class=\"_ _0\"></span>ts <span class=\"ff6\">(IAS 1) and IFRS </span><span class=\"ws27\">Practice </span></span></span>Statement 2<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\"><span class=\"_ _2e2\">Definition of</span><span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>ccounting Estimates (Amendments <span class=\"_ _0\"></span>to IAS 8 <span class=\"ff24\">A<span class=\"_ _0\"></span>ccounting policies, Changes in <span class=\"_ _0\"></span>Accoun<span class=\"_ _0\"></span>ting Estimates and Errors<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Deferred <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>ax Related <span class=\"_ _0\"></span>to A<span class=\"_ _0\"></span>ssets and Liabilities <span class=\"_ _0\"></span>Arising from a Single <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>ransaction (Amendments to IA<span class=\"_ _0\"></span>S 12<span class=\"ff24 ws102\"> Income T<span class=\"_ _5\"></span>axes<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">International <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ax R<span class=\"_ _0\"></span>eform \u2013 P<span class=\"_ _0\"></span>illar <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>wo M<span class=\"_ _0\"></span>odel Rules (Amendments <span class=\"_ _0\"></span>to IAS 12 <span class=\"ff24 ws102\">Income T<span class=\"_ _2e\"></span>axes<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">IFRS 17 <span class=\"ff24\">Insurance Contracts</span>, a standard <span class=\"_ _0\"></span>that is ultimately<span class=\"_ _0\"></span> intended to r<span class=\"_ _0\"></span>eplace IFRS 4 <span class=\"ff24\">Insurance Contracts</span><span class=\"ls5\">.<span class=\"_ _2e2\"> </span></span></span>T<span class=\"_ _0\"></span>he Group has not early<span class=\"_ _0\"></span> adopted an<span class=\"_ _0\"></span>y standar<span class=\"_ _0\"></span>d, interpretation or<span class=\"_ _0\"></span> amendment <span class=\"_ _0\"></span>that has been issued but is not <span class=\"_ _0\"></span><span class=\"_ _2e2\">yet eff</span><span class=\"_ _0\"></span>ective.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s significant accounting policies relating </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">to specific financial statement items ar</span><span class=\"_ _0\"></span>e set out under<span class=\"_ _0\"></span> the rele<span class=\"_ _0\"></span>vant no<span class=\"_ _0\"></span>tes. Accounting policies <span class=\"_ _0\"></span><span class=\"_ _2e2\">that affect </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial statements as a </span><span class=\"_ _0\"></span>whole and a description of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the accounting estimates and judgements are <span class=\"_ _2e2\">set out below</span><span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "New and ame<span class=\"_ _2\"></span>nded s<span class=\"_ _2\"></span>tandar<span class=\"_ _2\"></span><span class=\"_ _2e2\">ds eff</span><span class=\"_ _2\"></span>ective in 20<span class=\"_ _2\"></span>23 and adopte<span class=\"_ _2\"></span>d by the Gr<span class=\"_ _2\"></span>oup<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he follo<span class=\"_ _0\"></span>wing amendments to <span class=\"_ _0\"></span>the accounting standards, issued b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the IA<span class=\"_ _0\"></span>SB and endorsed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the UK and EU, ha<span class=\"_ _0\"></span>ve been adopted by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group and became applicable as of<span class=\"_ _0\"></span> 1 December 2022. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup did not hav<span class=\"_ _0\"></span>e to change its accounting policies or<span class=\"_ _0\"></span> mak<span class=\"_ _0\"></span>e retrospectiv<span class=\"_ _0\"></span>e adjustments as a result o<span class=\"_ _0\"></span>f adopting <span class=\"_ _0\"></span>these amended standards.<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Ref<span class=\"_ _0\"></span>erence <span class=\"_ _0\"></span>to the Conceptual F<span class=\"_ _0\"></span>rame<span class=\"_ _0\"></span>work (<span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>to IFRS 3 <span class=\"ff24\">Business Combinations</span><span class=\"ws27\">).<span class=\"_ _2e2\"> </span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Property<span class=\"_ _5\"></span>, plant and equipment \u2013 proceeds before in<span class=\"_ _0\"></span>tended use (amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 16 <span class=\"ff24\">Property<span class=\"_ _0\"></span>, Plant and E<span class=\"_ _0\"></span>quipment<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Onerous contracts \u2013 cost of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> fulfilling a con</span><span class=\"_ _0\"></span>tract (amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 37 <span class=\"ff24\">Pro<span class=\"_ _0\"></span>visions, Contingent Liabilities and Contingent <span class=\"_ _0\"></span>Assets<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Annual improv<span class=\"_ _0\"></span>ements <span class=\"_ _0\"></span>to IFRS 2018\u20132020 (<span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>follo<span class=\"_ _0\"></span>wing standards: IFRS 1 <span class=\"ff24\">First-time <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>doption of<span class=\"_ _0\"></span> IFRS<span class=\"ff6\">, IFRS 9 </span></span></span>Financial Instruments<span class=\"ff6\">, IFRS 16 </span><span class=\"ws27\">L<span class=\"_ _0\"></span>eases<span class=\"ff6 ws0\"> and IAS 4<span class=\"_ _0\"></span>1 <span class=\"ff24 ws27\">Agriculture<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "New and amended standards that are applicable t<span class=\"_ _0\"></span>o the Group but not yet<span class=\"_ _0\"></span><span class=\"_ _2e2\"> effective<span class=\"_ _2e2\"> </span></span>As at <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> authorisation of <span class=\"_ _0\"></span>this <span class=\"_ _0\"></span>Annual R<span class=\"_ _0\"></span>eport, the <span class=\"_ _0\"></span>following amendments <span class=\"_ _0\"></span>to existing standar<span class=\"_ _0\"></span>ds wer<span class=\"_ _0\"></span>e in issue but not <span class=\"_ _0\"></span>yet <span class=\"_ _2e2\">effectiv</span><span class=\"_ _0\"></span>e. Subject to <span class=\"_ _0\"></span>the endorsement b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the UKEB, <span class=\"_ _0\"></span><span class=\"_ _2e2\">these changes are eff</span><span class=\"_ _0\"></span>ective f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the ST<span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> beginning 1 December 2023. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese amendments are not e<span class=\"_ _0\"></span>xpected to ha<span class=\"_ _0\"></span>ve a material impact on <span class=\"_ _0\"></span>the Group in <span class=\"_ _0\"></span>the current or<span class=\"_ _0\"></span> futur<span class=\"_ _0\"></span><span class=\"_ _2e2\">e financial </span><span class=\"_ _0\"></span>years.<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Disclosure of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Accounting P<span class=\"_ _0\"></span>olicies (Amendmen<span class=\"_ _0\"></span>ts to IA<span class=\"_ _0\"></span>S 1 <span class=\"ff24\">Presentation of<span class=\"_ _0\"></span> Financial Statemen<span class=\"_ _0\"></span>ts <span class=\"ff6\">(IAS 1) and IFRS </span><span class=\"ws27\">Practice </span></span></span>Statement 2<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\"><span class=\"_ _2e2\">Definition of</span><span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>ccounting Estimates (Amendments <span class=\"_ _0\"></span>to IAS 8 <span class=\"ff24\">A<span class=\"_ _0\"></span>ccounting policies, Changes in <span class=\"_ _0\"></span>Accoun<span class=\"_ _0\"></span>ting Estimates and Errors<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">Deferred <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>ax Related <span class=\"_ _0\"></span>to A<span class=\"_ _0\"></span>ssets and Liabilities <span class=\"_ _0\"></span>Arising from a Single <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>ransaction (Amendments to IA<span class=\"_ _0\"></span>S 12<span class=\"ff24 ws102\"> Income T<span class=\"_ _5\"></span>axes<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">International <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ax R<span class=\"_ _0\"></span>eform \u2013 P<span class=\"_ _0\"></span>illar <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>wo M<span class=\"_ _0\"></span>odel Rules (Amendments <span class=\"_ _0\"></span>to IAS 12 <span class=\"ff24 ws102\">Income T<span class=\"_ _2e\"></span>axes<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">IFRS 17 <span class=\"ff24\">Insurance Contracts</span>, a standard <span class=\"_ _0\"></span>that is ultimately<span class=\"_ _0\"></span> intended to r<span class=\"_ _0\"></span>eplace IFRS 4 <span class=\"ff24\">Insurance Contracts</span><span class=\"ls5\">.<span class=\"_ _2e2\"> </span></span></span>T<span class=\"_ _0\"></span>he Group has not early<span class=\"_ _0\"></span> adopted an<span class=\"_ _0\"></span>y standar<span class=\"_ _0\"></span>d, interpretation or<span class=\"_ _0\"></span> amendment <span class=\"_ _0\"></span>that has been issued but is not <span class=\"_ _0\"></span><span class=\"_ _2e2\">yet eff</span><span class=\"_ _0\"></span>ective.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "2 <span class=\"_ _3f\"> </span>Operating segments<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Reve<span class=\"_ _2\"></span>nu<span class=\"_ _2\"></span>e<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from contracts <span class=\"_ _0\"></span>with customers is recognised <span class=\"_ _0\"></span>when or as <span class=\"_ _0\"></span>the Group sa<span class=\"_ _0\"></span><span class=\"_ _2e2\">tisfies a performance obligation by</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transferring service to a client. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent placements, <span class=\"_ _0\"></span>the Group principally<span class=\"_ _0\"></span><span class=\"_ _2e2\"> satisfies its performance obligations at a poin</span><span class=\"_ _0\"></span>t in time; <span class=\"_ _0\"></span>for Contract placements, <span class=\"_ _0\"></span><span class=\"_ _2e2\">the Group satisfies its performance obliga</span><span class=\"_ _0\"></span>tions ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>time. Re<span class=\"_ _0\"></span>venue is sho<span class=\"_ _0\"></span>wn net of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue added tax and other<span class=\"_ _0\"></span> sales-related <span class=\"_ _0\"></span>taxes, credit no<span class=\"_ _0\"></span>tes, rebates and discounts and after<span class=\"_ _0\"></span> elimination of<span class=\"_ _0\"></span> sales within <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Contract re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the supply<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> professional services, <span class=\"_ _0\"></span>which is mainly<span class=\"_ _0\"></span> based on the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> a contractor<span class=\"_ _0\"></span>, is recognised <span class=\"_ _0\"></span>when the service has been pro<span class=\"_ _0\"></span>vided. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue from P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>ts is typically<span class=\"_ _0\"></span><span class=\"_ _2e2\"> based on a fix</span><span class=\"_ _0\"></span>ed percentage of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the candidate\u2019<span class=\"_ _0\"></span>s remuneration pack<span class=\"_ _0\"></span>age and is recognised <span class=\"_ _0\"></span>when the candidate commences emplo<span class=\"_ _0\"></span>yment. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue earned but not inv<span class=\"_ _0\"></span>oiced at <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end is accrued and included in \u2018Contract assets\u2019 (it r<span class=\"_ _0\"></span>epresents a <span class=\"_ _0\"></span>variable part of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he management team applies a constrain<span class=\"_ _0\"></span>t in the <span class=\"_ _0\"></span>form of<span class=\"_ _0\"></span> the historical shrink<span class=\"_ _0\"></span>age rate to Contract asse<span class=\"_ _0\"></span>ts, aimed at pre<span class=\"_ _0\"></span>venting <span class=\"_ _0\"></span>the ov<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>-recognition of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue.<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from re<span class=\"_ _0\"></span>tained assignments is recognised on completion of<span class=\"_ _0\"></span> certain pre-agr<span class=\"_ _0\"></span>eed stages of <span class=\"_ _0\"></span>the service. F<span class=\"_ _0\"></span>ees receiv<span class=\"_ _0\"></span>ed for the service are non-refundable.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> bad debt pro<span class=\"_ _0\"></span>vision is established for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> non-fulfilment o</span><span class=\"_ _0\"></span>f P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>t and Contract rev<span class=\"_ _0\"></span>enue obligations, <span class=\"_ _0\"></span>which is <span class=\"_ _2e2\">netted off</span><span class=\"_ _0\"></span> against the gr<span class=\"_ _0\"></span>oss trade receiv<span class=\"_ _0\"></span>ables on the <span class=\"_ _0\"></span>face of<span class=\"_ _0\"></span> the statemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position.<span class=\"_ _2e2\"> </span></span>Co<span class=\"_ _2\"></span>st of sale<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span>Cost of<span class=\"_ _0\"></span> sales consists of <span class=\"_ _0\"></span>the contractors\u2019 (including emplo<span class=\"_ _0\"></span>yed con<span class=\"_ _0\"></span>tractors<span class=\"_ _0\"></span>) cost of supplying services and an<span class=\"_ _0\"></span>y costs dir<span class=\"_ _0\"></span>ectly attributable to them.<span class=\"_ _2e2\"> </span>Net fees<span class=\"_ _2e2\"> </span>Net <span class=\"_ _0\"></span>fees repr<span class=\"_ _0\"></span>esent rev<span class=\"_ _0\"></span>enue less cost of<span class=\"_ _0\"></span> sales and consist of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>total placement <span class=\"_ _0\"></span>fees of<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent candidates and the mar<span class=\"_ _0\"></span>gin earned on the placement o<span class=\"_ _0\"></span>f contractors.<span class=\"_ _2e2\"> </span>Critical accounting estimates Rev<span class=\"_ _0\"></span>enue recognition (<span class=\"_ _0\"></span>Contract assets<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>Contract re<span class=\"_ _0\"></span>venue is recognised <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>the supply of<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>fessional services has been render<span class=\"_ _0\"></span>ed. T<span class=\"_ _0\"></span>his includes an assessmen<span class=\"_ _0\"></span>t of prof<span class=\"_ _0\"></span>essional services received b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the client <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> services provided b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> contractors between <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> the last r<span class=\"_ _0\"></span>eceived <span class=\"_ _0\"></span>timesheet and the year<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>end.<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue is accrued (kno<span class=\"_ _0\"></span>wn as Contract assets<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or contracts <span class=\"_ _0\"></span>which are <span class=\"_ _0\"></span>valid in <span class=\"_ _0\"></span>the period, but <span class=\"_ _0\"></span>where no timeshee<span class=\"_ _0\"></span>t has been receiv<span class=\"_ _0\"></span>ed or appro<span class=\"_ _0\"></span>ved, and <span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore billing and paymen<span class=\"_ _0\"></span>ts to contractors hav<span class=\"_ _0\"></span>e not <span class=\"_ _0\"></span>taken place. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f unsubmitted/<span class=\"_ _2e2\"> </span>unappro<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>timesheets for<span class=\"_ _0\"></span> each individual contractor<span class=\"_ _0\"></span> is sy<span class=\"_ _0\"></span>stem generated and the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> each contractor is adjusted for<span class=\"_ _0\"></span> expected holida<span class=\"_ _0\"></span>ys and <span class=\"_ _0\"></span>the historical shrinkage rate.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he ke<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> estimation uncertainty<span class=\"_ _0\"></span> arises from determining <span class=\"_ _0\"></span>the historical shrinkage ra<span class=\"_ _0\"></span>te which is used <span class=\"_ _0\"></span>to constrain the <span class=\"_ _0\"></span>variable part of<span class=\"_ _0\"></span> rev<span class=\"_ _0\"></span>enue, i.e. Contract assets, a<span class=\"_ _0\"></span>t the reporting date. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he historical shrink<span class=\"_ _0\"></span>age rate represen<span class=\"_ _0\"></span>ts a full-<span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> (12<span class=\"_ _0\"></span>-month rolling<span class=\"_ _0\"></span>) average pa<span class=\"_ _0\"></span>ttern in which re<span class=\"_ _0\"></span>venue r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> expected <span class=\"_ _0\"></span>timesheets is reduced <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ersus the actual <span class=\"_ _0\"></span>timesheets receiv<span class=\"_ _0\"></span>ed and appro<span class=\"_ _0\"></span><span class=\"_ _2e2\">ved each month.<span class=\"_ _2e2\"> </span></span>In FY23, <span class=\"_ _0\"></span>the average shrink<span class=\"_ _0\"></span>age rate w<span class=\"_ _0\"></span>as appro<span class=\"_ _0\"></span>ximately 12.8% acr<span class=\"_ _0\"></span>oss the Gr<span class=\"_ _0\"></span>oup (FY22: 14.6%).<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> 10% increase in this k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y assump<span class=\"_ _0\"></span>tion could have an impact of<span class=\"_ _0\"></span> appro<span class=\"_ _0\"></span>ximately<span class=\"_ _0\"></span> \u00a30.3 million on <span class=\"_ _0\"></span>the amount of<span class=\"_ _0\"></span> Contract net <span class=\"_ _0\"></span>fees (\u00a31.3 million on re<span class=\"_ _0\"></span>venue less \u00a31.<span class=\"_ _0\"></span>0 million on costs of sales<span class=\"_ _0\"></span>) in <span class=\"_ _0\"></span>the Consolidated Income Statemen<span class=\"_ _0\"></span>t in the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s operating segments are established on <span class=\"_ _0\"></span>the basis of <span class=\"_ _0\"></span>those components of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>that are regularly<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>viewed b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s chief operating decision making body<span class=\"_ _5\"></span>, in deciding how <span class=\"_ _0\"></span>to allocate resources and in assessing perf<span class=\"_ _0\"></span>ormance. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019s business is considered primarily<span class=\"_ _0\"></span> from a geographical perspectiv<span class=\"_ _0\"></span>e. T<span class=\"_ _0\"></span>he Directors hav<span class=\"_ _0\"></span>e determined <span class=\"_ _0\"></span>the chief opera<span class=\"_ _0\"></span>ting decision-making body <span class=\"_ _0\"></span>to be the Ex<span class=\"_ _0\"></span>ecutive Committee made up o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Chief Executiv<span class=\"_ _0\"></span><span class=\"_ _2e2\">e Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Chief F<span class=\"_ _0\"></span><span class=\"_ _2e2\">inancial Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Chief O<span class=\"_ _0\"></span><span class=\"_ _2e2\">perating Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Chief Commer<span class=\"_ _0\"></span><span class=\"_ _2e2\">cial Officer and </span><span class=\"_ _0\"></span>the Chief<span class=\"_ _0\"></span> People <span class=\"_ _2e2\">Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>with other<span class=\"_ _0\"></span> senior management attending <span class=\"_ _0\"></span>via invita<span class=\"_ _0\"></span>tion. In the curr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ent financial </span><span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group has changed its reporting structur<span class=\"_ _0\"></span>e and going f<span class=\"_ _0\"></span>orward it <span class=\"_ _0\"></span>will segment the business in<span class=\"_ _0\"></span>to the following r<span class=\"_ _0\"></span>eportable regions: D<span class=\"_ _0\"></span>ACH<span class=\"_ _0\"></span>, Netherlands including Spain (<span class=\"_ _0\"></span>Spain is managed <span class=\"_ _0\"></span>from the N<span class=\"_ _0\"></span>etherlands<span class=\"_ _0\"></span>), R<span class=\"_ _0\"></span>est of E<span class=\"_ _0\"></span>urope, US<span class=\"_ _0\"></span>A and Middle East &amp; <span class=\"_ _0\"></span>Asia. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he comparative numbers hav<span class=\"_ _0\"></span>e been restated in accor<span class=\"_ _0\"></span>dance with <span class=\"_ _0\"></span>the new<span class=\"_ _0\"></span> reporting structure. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reporting structure in <span class=\"_ _0\"></span>the previous <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> was: EMEA<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xcluding D<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>CH, D<span class=\"_ _0\"></span>ACH<span class=\"_ _0\"></span>, USA<span class=\"_ _0\"></span> and <span class=\"_ _0\"></span><span class=\"_ _2e2\">Asia Pacific. </span>T<span class=\"_ _0\"></span>he Group <span class=\"_ _0\"></span>will continue to pr<span class=\"_ _0\"></span>esent separately<span class=\"_ _0\"></span> the net <span class=\"_ _0\"></span>fees of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> its fiv</span><span class=\"_ _0\"></span>e k<span class=\"_ _0\"></span>ey<span class=\"_ _0\"></span> mark<span class=\"_ _0\"></span>ets: Germany<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Ne<span class=\"_ _0\"></span>therlands, the US<span class=\"_ _0\"></span>A, the UK and Japan. In addition, <span class=\"_ _0\"></span>what it pre<span class=\"_ _0\"></span>viously r<span class=\"_ _0\"></span>eferred <span class=\"_ _0\"></span>to as sectors, has now<span class=\"_ _0\"></span> been renamed as \u2018<span class=\"_ _0\"></span>skills mix\u2019<span class=\"_ _5\"></span>. F<span class=\"_ _0\"></span>inally<span class=\"_ _0\"></span>, Contract and P<span class=\"_ _0\"></span>ermanent are from now<span class=\"_ _0\"></span> on ref<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>to as \u2018service mix\u2019<span class=\"_ _2e\"></span>. DA<span class=\"_ _0\"></span>CH region comprises <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ustria, Germany<span class=\"_ _0\"></span> and Switzerland. R<span class=\"_ _0\"></span>est of<span class=\"_ _0\"></span> Eur<span class=\"_ _0\"></span>ope comprises the UK, Belgium and F<span class=\"_ _0\"></span>rance, and Middle East &amp; <span class=\"_ _0\"></span>Asia includes J<span class=\"_ _0\"></span>apan and UAE. Countries aggregated into D<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>CH and separately<span class=\"_ _0\"></span> into R<span class=\"_ _0\"></span>est of E<span class=\"_ _0\"></span>urope hav<span class=\"_ _0\"></span>e similar economic risk<span class=\"_ _0\"></span>s and prospects, i.e. <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e expected <span class=\"_ _0\"></span>to generate similar a<span class=\"_ _0\"></span>verage gross mar<span class=\"_ _0\"></span>gins ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the long term, and ar<span class=\"_ _0\"></span>e similar in each of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the follo<span class=\"_ _0\"></span>wing areas:<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">the nature of<span class=\"_ _0\"></span> the services (<span class=\"_ _0\"></span>recruitmen<span class=\"_ _0\"></span>t/<span class=\"_ _0\"></span>candidate placement);<span class=\"_ _2e2\"> </span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">the methods used in which <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>vide services to clien<span class=\"_ _0\"></span>ts (independent contractors, employ<span class=\"_ _0\"></span>ed contractors, and permanent </span>candidates<span class=\"_ _0\"></span>); and<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">the class of candida<span class=\"_ _0\"></span>tes (<span class=\"_ _0\"></span>candidates, who <span class=\"_ _0\"></span>we place <span class=\"_ _0\"></span>with our<span class=\"_ _0\"></span> clients, represent skillse<span class=\"_ _0\"></span>ts in Science, T<span class=\"_ _2e\"></span>echnology and Engineering </span>disciplines<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s management reporting and controlling s<span class=\"_ _0\"></span>ystems use accounting policies <span class=\"_ _0\"></span>that are <span class=\"_ _0\"></span>the same as those described in <span class=\"_ _0\"></span>these <span class=\"_ _2e2\">financial statements and </span><span class=\"_ _0\"></span>the accompanying notes.<span class=\"_ _2e2\"> </span>Revenue and ne<span class=\"_ _2\"></span>t fees by re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ble se<span class=\"_ _2\"></span>gment<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group assesses <span class=\"_ _0\"></span>the performance of<span class=\"_ _0\"></span> its operating segments <span class=\"_ _0\"></span>through a measure o<span class=\"_ _0\"></span>f segment pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss </span><span class=\"_ _0\"></span>which is ref<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>to as \u2018net f<span class=\"_ _0\"></span>ees\u2019 in <span class=\"_ _0\"></span>the management reporting and controlling s<span class=\"_ _0\"></span>ystems. N<span class=\"_ _0\"></span>et fees is <span class=\"_ _0\"></span>the measure o<span class=\"_ _0\"></span>f segment pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit comprising re</span><span class=\"_ _0\"></span>venue less cost of<span class=\"_ _0\"></span> sales.<span class=\"_ _2e2\"> </span><table class=\"s w18e h6e\" id=\"_963884a9-2254-4782-91d3-715541d7f968\"><tr><td></td><td class=\"c n x42a y28b9 w18f h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28b9 w190 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x294 h26 y28ba ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x296 h26 y28ba ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28bb w4e h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x42c y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x42d y28bb w192 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">(resta<span class=\"_ _0\"></span>ted)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x42e y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023</div></td><td class=\"t m0 x42f h26 y28bc ff6 fs19 fc2 sc0 ls5 ws0\">(resta<span class=\"_ _0\"></span>ted)<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b5 w193 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">DACH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x430 y28b5 w194 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">524,732<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x431 y28b5 w195 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">539,<span class=\"_ _0\"></span>014<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x432 y28b5 w196 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">148<span class=\"_ _2\"></span>,925<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x433 y28b5 w197 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7a wsf\">148<span class=\"_ _2\"></span>,922<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w198 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Rest o<span class=\"_ _0\"></span>f Eur<span class=\"_ _0\"></span>ope<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x434 y28b6 w199 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">399,<span class=\"_ _2\"></span>86<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x435 y28b6 w66 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">394,351<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x436 y28b6 wfe h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">70,<span class=\"_ _2\"></span>439<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x437 y28b6 w19a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">7<span class=\"_ _2\"></span>3,0<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28bd w19b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands including Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x438 y28bd w19c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">3<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>4<span class=\"_ _2c\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x439 y28bd w19d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">323<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>63<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43a y28bd w19e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">8<span class=\"_ _2\"></span>2<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>49<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43b y28bd w19f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">75<span class=\"_ _2\"></span>,6<span class=\"_ _2\"></span>61<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w1a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43c y283c w1a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">328,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43d y283c w1a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">338<span class=\"_ _2\"></span>,22<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43e y283c w1a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">9<span class=\"_ _2\"></span>6,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43f y283c w1a4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">111<span class=\"_ _2\"></span>,54<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w1a5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Middle East &amp; A<span class=\"_ _0\"></span>sia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x440 y283d w1a6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">42<span class=\"_ _2\"></span>,637<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x441 y283d w1a7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lse2 ws30\">4<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>897<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x442 y283d w1a8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">20,85<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x443 y283d w1a9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">21,395<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>he follo<span class=\"_ _0\"></span>wing segmental analysis b<span class=\"_ _0\"></span>y brands, r<span class=\"_ _0\"></span><span class=\"_ _2e2\">ecruitment classification and sectors (being </span><span class=\"_ _0\"></span>the profession o<span class=\"_ _0\"></span>f candidates placed) has been included as additional disclosure <span class=\"_ _0\"></span>to the requir<span class=\"_ _0\"></span>ements of<span class=\"_ _0\"></span> IFRS 8 <span class=\"ff24\">Operating Segments</span><span class=\"ls5\">.<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w18e h75\" id=\"_be4b8bb1-0e1e-40f2-a938-3bd38332083a\"><tr><td></td><td class=\"c n x42a y28d9 w18f h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28d9 w190 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x4a8 y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a9 y28bb w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4aa y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ab y28bb wa h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28da ff2 fs3 fc2 sc0 ls5 ws0\">Brands<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28d2 w20a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ac y28d2 w20b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">565,938<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ad y28d2 w20c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">47<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ae y28d2 w20d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">143,666<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4af y28d2 w20e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _0\"></span>4,877<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w20f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Computer F<span class=\"_ _0\"></span>utures<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b0 y28b7 w210 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5<span class=\"_ _2\"></span>38<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b1 y28b7 w211 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">5<span class=\"_ _0\"></span>64,844<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b2 y28b7 w212 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">1<span class=\"_ _28\"></span>3<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b3 y28b7 w213 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">14<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>932<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w214 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Real S<span class=\"_ _0\"></span><span class=\"_ _2e2\">taffing Group<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4b4 y283c w194 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5d ws6b\">316,062<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b5 y283c w215 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">365<span class=\"_ _2\"></span>,70<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b6 y283c w216 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsde wsfd\">8<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b7 y283c w217 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">104,901<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w218 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5c\">Huxley<span class=\"_ _0\"></span> Associates<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b8 y2833 w219 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">242,45<span class=\"_ _0\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b9 y2833 w21a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">23<span class=\"_ _2\"></span>3,75<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ba y2833 w21b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">53<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>78<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bb y2833 w21c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">56,906<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table>Other brands, including Global E<span class=\"_ _0\"></span>nterprise Partners, <span class=\"_ _0\"></span>JP<span class=\"_ _0\"></span> Gray<span class=\"_ _5\"></span>, Madison Black, Newington International and O<span class=\"_ _0\"></span>rgtel are rolled in<span class=\"_ _0\"></span>to the abov<span class=\"_ _0\"></span>e brands.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w18e h76\" id=\"_30238f49-f8ad-4974-b27d-247f52eca529\"><tr><td></td><td class=\"c n x42a y28db w18f h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28db w190 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x4a8 y28c4 w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a9 y28c4 w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4aa y28c4 w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ab y28c4 wa h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28dc ff2 fs3 fc2 sc0 ls5 ws0\">Service mix<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y283c w21d h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bc y283c w21e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1<span class=\"_ _2\"></span>,584,<span class=\"_ _2\"></span>215<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bd y283c w21f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">1<span class=\"_ _2\"></span>,5<span class=\"_ _2\"></span>40,323<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4be y283c w220 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">343,<span class=\"_ _2\"></span>502<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bf y283c w221 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">334,215<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w222 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span>ermanent<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c0 y2833 w223 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">78,952<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c1 y2833 w224 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c2 y2833 w225 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">75,<span class=\"_ _2\"></span>27<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c3 y2833 w226 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsa1 wsad\">96,401<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w18e h77\" id=\"_45d6b6e1-85cf-4441-a7b0-4ff1dc65185c\"><tr><td></td><td class=\"c n x42a y28d9 w18f h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28d9 w190 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x4a8 y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a9 y28bb w209 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4aa y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ab y28bb wa h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28dd ff2 fs3 fc2 sc0 ls5 ws0\">Skills mix<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b6 w227 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>echnology<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c4 y28b6 w228 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">842<span class=\"_ _2\"></span>,634<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b1 y28b6 w229 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb7 wscc\">838,64<span class=\"_ _0\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c5 y28b6 w22a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">20<span class=\"_ _2\"></span>2,<span class=\"_ _2\"></span>510<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c6 y28b6 w22b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>8<span class=\"_ _28\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w22c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Engineering Life<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c7 y28b7 w22d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">4<span class=\"_ _0\"></span>15,357<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c8 y28b7 w22e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">341,850<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c9 y28b7 w22f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">108,8<span class=\"_ _0\"></span>20<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ca y28b7 w3d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">9<span class=\"_ _2\"></span>2,083<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w230 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Sciences<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cb y283c w231 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">270,<span class=\"_ _2\"></span>235<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cc y283c w232 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">319,<span class=\"_ _0\"></span>734<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cd y283c w233 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">75,<span class=\"_ _2\"></span>51<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ce y283c w234 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">9<span class=\"_ _2\"></span>5<span class=\"_ _28\"></span>,17<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w235 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cf y283d w236 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">134,94<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d0 y283d w237 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">139<span class=\"_ _0\"></span>,213<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d1 y283d w238 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">31<span class=\"_ _2\"></span>,929<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d2 y283d w239 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table>Spl<span class=\"_ _2\"></span>it of revenue fro<span class=\"_ _2\"></span>m cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>ts wit<span class=\"_ _2\"></span>h cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group deriv<span class=\"_ _0\"></span>es rev<span class=\"_ _0\"></span>enue fr<span class=\"_ _0\"></span>om the <span class=\"_ _0\"></span>transfer<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> services over<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>time and at a point in time in <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing geographical regions:<span class=\"_ _2e2\"> </span><table class=\"s w1ae h70\" id=\"_cf09ee58-f12f-44bd-8e47-8a4e1a9322b9\"><tr><td></td><td></td><td></td><td class=\"t m0 x448 h29 y28be ff2 fs19 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x449 h29 y28bf ff2 fs19 fc2 sc0 ls5 ws0\">Middle  </td><td></td></tr><tr><td class=\"t m0 x280 h29 y28c0 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td class=\"t m0 x314 h29 y28c1 ff2 fs19 fc2 sc0 ls5 ws0\">including<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x44a h29 y28c2 ff2 fs19 fc2 sc0 ls5 ws0\">East &amp;<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28c3 wc1 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44b y28c3 w1af h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lse4 ws105\">DAC<span class=\"_ _2\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44c y28c3 w1b0 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Rest of<span class=\"_ _0\"></span> Europe<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44d y28c4 w1b1 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44e y28c4 w1b2 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lse5 ws106\">U<span class=\"_ _2\"></span>SA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44f y28c5 w1b3 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Asia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x450 y28c5 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28c6 ff6 fs3 fc2 sc0 ls5 ws0\">Timing of r<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue recognition<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y283c w1b5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">Over<span class=\"_ _0\"></span> time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x451 y283c w1b6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">483<span class=\"_ _2\"></span>,491<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x452 y283c w1b7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">396,354<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x453 y283c w1b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">358,122<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x454 y283c w79 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5d ws6b\">316,866<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x455 y283c w1b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">2<span class=\"_ _2\"></span>9,3<span class=\"_ _2\"></span>82<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x456 y283c w1ba h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1,<span class=\"_ _2\"></span>584,2<span class=\"_ _2\"></span>15<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y283d w1bb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">At a poin<span class=\"_ _0\"></span>t in time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x457 y283d w1bc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">41<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x458 y283d w1bd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">3,<span class=\"_ _2\"></span>508<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x459 y283d w1be h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,52<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45a y283d w1bf h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">11<span class=\"_ _2\"></span>,427<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45b y283d w1c0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">13,255<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45c y283d w1c1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">78,952<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x45d y2834 w1c2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">524,732<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45e y2834 w1c3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">39<span class=\"_ _2\"></span>9,8<span class=\"_ _2\"></span>62<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45f y2834 w1c4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">3<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>4<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x460 y2834 w1c5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">32<span class=\"_ _2\"></span>8,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x461 y2834 w1c6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">42,6<span class=\"_ _2\"></span>37<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x462 y2834 w1c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr></table><table class=\"s w1c8 h71\" id=\"_32d9e546-eaa1-4fe7-8e16-65bb6a097d85\"><tr><td></td><td></td><td></td><td class=\"t m0 x463 h26 y28c7 ff6 fs19 fc2 sc0 ls5 ws0\">Netherlands </td><td></td><td class=\"t m0 x449 h26 y28c8 ff6 fs19 fc2 sc0 ls5 ws0\">Middle  </td><td></td></tr><tr><td class=\"t m0 x280 h26 y28c9 ff6 fs19 fc2 sc0 ls5 ws0\">2022 (resta<span class=\"_ _0\"></span>ted)<span class=\"_ _2e2\"> </span></td><td></td><td></td><td class=\"t m0 x464 h26 y28ca ff6 fs19 fc2 sc0 ls5 ws0\">including<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x44a h26 y28cb ff6 fs19 fc2 sc0 ls5 ws0\">East &amp;<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28cc w4e h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x465 y28cc w1c9 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 lse6 ws107\">DAC<span class=\"_ _2\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x466 y28cc w1ca h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Rest of<span class=\"_ _0\"></span> Europe<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x467 y28cc w1cb h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x468 y28cc w1cc h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 lse7 ws108\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44f y28cd w1cd h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Asia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x469 y28cd w1ce h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28ce ff6 fs3 fc2 sc0 ls5 ws0\">Timing of r<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue recognition<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y283c w1b5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Over<span class=\"_ _0\"></span> time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46a y283c w1cf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">495<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>268<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46b y283c w1d0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsbb ws3b\">385,772<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46c y283c w1d1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">31<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>37<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46d y283c w1d2 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">31<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46e y283c w1d3 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls6c ws7d\">28<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>78<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46f y283c w1d4 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">1,<span class=\"_ _2\"></span>540,<span class=\"_ _2\"></span>323<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w1bb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At a poin<span class=\"_ _0\"></span>t in time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x470 y2833 w1d5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls91 ws9e\">4<span class=\"_ _28\"></span>3<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>74<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x471 y2833 w1d6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">8,<span class=\"_ _2\"></span>579<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x472 y2833 w1d7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">8,<span class=\"_ _2\"></span>592<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x473 y2833 w1d8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">23<span class=\"_ _2\"></span>,0<span class=\"_ _2\"></span>87<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x474 y2833 w1d9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x475 y2833 w1da h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">9<span class=\"_ _2\"></span>9,1<span class=\"_ _28\"></span>23<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x476 y2834 w195 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">539,<span class=\"_ _0\"></span>014<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x477 y2834 w1db h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">394,35<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x478 y2834 w19d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">323<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>63<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x479 y2834 w1dc h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">338,<span class=\"_ _2\"></span>221<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x47a y2834 w1a7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse2 ws30\">4<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>897<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x47b y2834 w1dd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1,<span class=\"_ _2\"></span>639,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr></table>Major customers<span class=\"_ _2e2\"> </span>In FY23 and FY22, no single customer generated mor<span class=\"_ _0\"></span>e than 10% o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s rev<span class=\"_ _0\"></span>enue.<span class=\"_ _2e2\"> </span>Other information<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s rev<span class=\"_ _0\"></span>enue fr<span class=\"_ _0\"></span>om external customers, its net f<span class=\"_ _0\"></span>ees and information about its segment assets (<span class=\"_ _0\"></span>non-curren<span class=\"_ _0\"></span>t assets ex<span class=\"_ _0\"></span>cluding deferred <span class=\"_ _0\"></span>tax assets<span class=\"_ _0\"></span>) b<span class=\"_ _0\"></span>y k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y location ar<span class=\"_ _0\"></span>e detailed below:<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1de h73\" id=\"_50571da8-5c47-4631-b29a-0e316620335d\"><tr><td></td><td class=\"c n x47c y28cf w18f h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x47d y28cf w190 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x47e y28d0 w1df h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x47f y28d0 w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x480 y28d0 w1df h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x481 y28d0 w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w1e0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x482 y28b4 w1e1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">453,537<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x483 y28b4 w1e2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">468,352<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x484 y28b4 w1e3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">130<span class=\"_ _2\"></span>,8<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x275 y28b4 w1e4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">1<span class=\"_ _2\"></span>31,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>80<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w1e5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x485 y28d1 w1e6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">350,<span class=\"_ _2\"></span>295<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x486 y28d1 w1e7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x487 y28d1 w1e8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x488 y28d1 w1e9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">72,931<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w1ea h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43c y28d2 w1eb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">328,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x489 y28d2 w1a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">338<span class=\"_ _2\"></span>,22<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43e y28d2 w1a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">9<span class=\"_ _2\"></span>6,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43f y28d2 w1a4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">111<span class=\"_ _2\"></span>,54<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w1ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48a y28b7 w1ed h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls79 wsd\">263<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>461<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48b y28b7 w1ee h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">262,999<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48c y28b7 w1ef h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">44,953<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48d y28b7 w1f0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">46,6<span class=\"_ _2\"></span>89<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w1f1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48e y28d3 w1f2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">10,813<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48f y28d3 w1f3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,793<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x490 y28d3 w1f4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x491 y28d3 w1f5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">9,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28d4 ff6 fs3 fc2 sc0 ls91 ws9e\">RoW<span class=\"_ _2e2\"> </span></td><td class=\"c n x492 y2833 w1f6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">25<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x493 y2833 w1f7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7b ws89\">24<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>25<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x494 y2833 w1f8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>0,1<span class=\"_ _28\"></span>47<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x495 y2833 w1f9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb7 wscc\">58,<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x496 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x497 y2834 w1dd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x498 y2834 w1fa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x499 y2834 w1ad h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table>1<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1fb h74\" id=\"_26ee2260-eb12-46b3-a68a-bfd1baf1a310\"><tr><td></td><td class=\"t m0 x3df h29 y28d5 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e0 h26 y28d5 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h29 y28d6 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y28d6 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h5 y28d7 ff2 fs3 fc2 sc0 ls5 ws0\">Non-current assets<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b4 w1e0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49a y28b4 w1fc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">11,89<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49b y28b4 w1fd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">1<span class=\"_ _2\"></span>6,<span class=\"_ _2\"></span>313<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w1ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49c y28d1 w1fe h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">11,458<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49d y28d1 w1ff h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls91 ws9e\">5<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>74<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w1e5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49e y28d2 w200 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">5<span class=\"_ _2\"></span>,678<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49f y28d2 w201 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">2,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w1f1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a0 y28b7 w202 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">2<span class=\"_ _2\"></span>,73<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a1 y28b7 w203 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _28\"></span>,14<span class=\"_ _28\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w1ea h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a2 y28d3 w204 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">2,6<span class=\"_ _2\"></span>87<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a3 y28d3 w205 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls74 ws39\">3,962<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28d8 ff6 fs3 fc2 sc0 ls91 ws9e\">RoW<span class=\"_ _2e2\"> </span></td><td class=\"c n x4a4 y283d w206 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">3,7<span class=\"_ _2\"></span>38<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a5 y283d w207 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a6 y2834 w208 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>8<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a7 y2834 wc8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">36,0<span class=\"_ _2\"></span>95<span class=\"_ _2e2\"> </span></div></td></tr></table>1<span class=\"_ _2e2\"> </span>1. <span class=\"_ _20\"> </span>RoW (Re<span class=\"_ _2\"></span>st o<span class=\"_ _2\"></span>f Wor<span class=\"_ _2\"></span>ld) i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>s al<span class=\"_ _2\"></span>l co<span class=\"_ _2\"></span>unt<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>es o<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er t<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>n lis<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>.<span class=\"_ _2e2\"> </span>Non-current asse<span class=\"_ _0\"></span>ts do not include Deferr<span class=\"_ _0\"></span>ed T<span class=\"_ _2e\"></span>ax Asse<span class=\"_ _0\"></span>ts as the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e not re<span class=\"_ _0\"></span>viewed b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the CODM.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "2 <span class=\"_ _3f\"> </span>Operating segments<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Reve<span class=\"_ _2\"></span>nu<span class=\"_ _2\"></span>e<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from contracts <span class=\"_ _0\"></span>with customers is recognised <span class=\"_ _0\"></span>when or as <span class=\"_ _0\"></span>the Group sa<span class=\"_ _0\"></span><span class=\"_ _2e2\">tisfies a performance obligation by</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transferring service to a client. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent placements, <span class=\"_ _0\"></span>the Group principally<span class=\"_ _0\"></span><span class=\"_ _2e2\"> satisfies its performance obligations at a poin</span><span class=\"_ _0\"></span>t in time; <span class=\"_ _0\"></span>for Contract placements, <span class=\"_ _0\"></span><span class=\"_ _2e2\">the Group satisfies its performance obliga</span><span class=\"_ _0\"></span>tions ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>time. Re<span class=\"_ _0\"></span>venue is sho<span class=\"_ _0\"></span>wn net of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue added tax and other<span class=\"_ _0\"></span> sales-related <span class=\"_ _0\"></span>taxes, credit no<span class=\"_ _0\"></span>tes, rebates and discounts and after<span class=\"_ _0\"></span> elimination of<span class=\"_ _0\"></span> sales within <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Contract re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the supply<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> professional services, <span class=\"_ _0\"></span>which is mainly<span class=\"_ _0\"></span> based on the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> a contractor<span class=\"_ _0\"></span>, is recognised <span class=\"_ _0\"></span>when the service has been pro<span class=\"_ _0\"></span>vided. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue from P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>ts is typically<span class=\"_ _0\"></span><span class=\"_ _2e2\"> based on a fix</span><span class=\"_ _0\"></span>ed percentage of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the candidate\u2019<span class=\"_ _0\"></span>s remuneration pack<span class=\"_ _0\"></span>age and is recognised <span class=\"_ _0\"></span>when the candidate commences emplo<span class=\"_ _0\"></span>yment. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue earned but not inv<span class=\"_ _0\"></span>oiced at <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end is accrued and included in \u2018Contract assets\u2019 (it r<span class=\"_ _0\"></span>epresents a <span class=\"_ _0\"></span>variable part of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he management team applies a constrain<span class=\"_ _0\"></span>t in the <span class=\"_ _0\"></span>form of<span class=\"_ _0\"></span> the historical shrink<span class=\"_ _0\"></span>age rate to Contract asse<span class=\"_ _0\"></span>ts, aimed at pre<span class=\"_ _0\"></span>venting <span class=\"_ _0\"></span>the ov<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>-recognition of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue.<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from re<span class=\"_ _0\"></span>tained assignments is recognised on completion of<span class=\"_ _0\"></span> certain pre-agr<span class=\"_ _0\"></span>eed stages of <span class=\"_ _0\"></span>the service. F<span class=\"_ _0\"></span>ees receiv<span class=\"_ _0\"></span>ed for the service are non-refundable.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> bad debt pro<span class=\"_ _0\"></span>vision is established for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> non-fulfilment o</span><span class=\"_ _0\"></span>f P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>t and Contract rev<span class=\"_ _0\"></span>enue obligations, <span class=\"_ _0\"></span>which is <span class=\"_ _2e2\">netted off</span><span class=\"_ _0\"></span> against the gr<span class=\"_ _0\"></span>oss trade receiv<span class=\"_ _0\"></span>ables on the <span class=\"_ _0\"></span>face of<span class=\"_ _0\"></span> the statemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position.<span class=\"_ _2e2\"> </span></span>Co<span class=\"_ _2\"></span>st of sale<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span>Cost of<span class=\"_ _0\"></span> sales consists of <span class=\"_ _0\"></span>the contractors\u2019 (including emplo<span class=\"_ _0\"></span>yed con<span class=\"_ _0\"></span>tractors<span class=\"_ _0\"></span>) cost of supplying services and an<span class=\"_ _0\"></span>y costs dir<span class=\"_ _0\"></span>ectly attributable to them.<span class=\"_ _2e2\"> </span>Net fees<span class=\"_ _2e2\"> </span>Net <span class=\"_ _0\"></span>fees repr<span class=\"_ _0\"></span>esent rev<span class=\"_ _0\"></span>enue less cost of<span class=\"_ _0\"></span> sales and consist of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>total placement <span class=\"_ _0\"></span>fees of<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent candidates and the mar<span class=\"_ _0\"></span>gin earned on the placement o<span class=\"_ _0\"></span>f contractors.<span class=\"_ _2e2\"> </span>Critical accounting estimates Rev<span class=\"_ _0\"></span>enue recognition (<span class=\"_ _0\"></span>Contract assets<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>Contract re<span class=\"_ _0\"></span>venue is recognised <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>the supply of<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>fessional services has been render<span class=\"_ _0\"></span>ed. T<span class=\"_ _0\"></span>his includes an assessmen<span class=\"_ _0\"></span>t of prof<span class=\"_ _0\"></span>essional services received b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the client <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> services provided b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> contractors between <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> the last r<span class=\"_ _0\"></span>eceived <span class=\"_ _0\"></span>timesheet and the year<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>end.<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue is accrued (kno<span class=\"_ _0\"></span>wn as Contract assets<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or contracts <span class=\"_ _0\"></span>which are <span class=\"_ _0\"></span>valid in <span class=\"_ _0\"></span>the period, but <span class=\"_ _0\"></span>where no timeshee<span class=\"_ _0\"></span>t has been receiv<span class=\"_ _0\"></span>ed or appro<span class=\"_ _0\"></span>ved, and <span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore billing and paymen<span class=\"_ _0\"></span>ts to contractors hav<span class=\"_ _0\"></span>e not <span class=\"_ _0\"></span>taken place. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f unsubmitted/<span class=\"_ _2e2\"> </span>unappro<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>timesheets for<span class=\"_ _0\"></span> each individual contractor<span class=\"_ _0\"></span> is sy<span class=\"_ _0\"></span>stem generated and the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> each contractor is adjusted for<span class=\"_ _0\"></span> expected holida<span class=\"_ _0\"></span>ys and <span class=\"_ _0\"></span>the historical shrinkage rate.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he ke<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> estimation uncertainty<span class=\"_ _0\"></span> arises from determining <span class=\"_ _0\"></span>the historical shrinkage ra<span class=\"_ _0\"></span>te which is used <span class=\"_ _0\"></span>to constrain the <span class=\"_ _0\"></span>variable part of<span class=\"_ _0\"></span> rev<span class=\"_ _0\"></span>enue, i.e. Contract assets, a<span class=\"_ _0\"></span>t the reporting date. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he historical shrink<span class=\"_ _0\"></span>age rate represen<span class=\"_ _0\"></span>ts a full-<span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> (12<span class=\"_ _0\"></span>-month rolling<span class=\"_ _0\"></span>) average pa<span class=\"_ _0\"></span>ttern in which re<span class=\"_ _0\"></span>venue r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> expected <span class=\"_ _0\"></span>timesheets is reduced <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ersus the actual <span class=\"_ _0\"></span>timesheets receiv<span class=\"_ _0\"></span>ed and appro<span class=\"_ _0\"></span><span class=\"_ _2e2\">ved each month.<span class=\"_ _2e2\"> </span></span>In FY23, <span class=\"_ _0\"></span>the average shrink<span class=\"_ _0\"></span>age rate w<span class=\"_ _0\"></span>as appro<span class=\"_ _0\"></span>ximately 12.8% acr<span class=\"_ _0\"></span>oss the Gr<span class=\"_ _0\"></span>oup (FY22: 14.6%).<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> 10% increase in this k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y assump<span class=\"_ _0\"></span>tion could have an impact of<span class=\"_ _0\"></span> appro<span class=\"_ _0\"></span>ximately<span class=\"_ _0\"></span> \u00a30.3 million on <span class=\"_ _0\"></span>the amount of<span class=\"_ _0\"></span> Contract net <span class=\"_ _0\"></span>fees (\u00a31.3 million on re<span class=\"_ _0\"></span>venue less \u00a31.<span class=\"_ _0\"></span>0 million on costs of sales<span class=\"_ _0\"></span>) in <span class=\"_ _0\"></span>the Consolidated Income Statemen<span class=\"_ _0\"></span>t in the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s operating segments are established on <span class=\"_ _0\"></span>the basis of <span class=\"_ _0\"></span>those components of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>that are regularly<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>viewed b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s chief operating decision making body<span class=\"_ _5\"></span>, in deciding how <span class=\"_ _0\"></span>to allocate resources and in assessing perf<span class=\"_ _0\"></span>ormance. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019s business is considered primarily<span class=\"_ _0\"></span> from a geographical perspectiv<span class=\"_ _0\"></span>e. T<span class=\"_ _0\"></span>he Directors hav<span class=\"_ _0\"></span>e determined <span class=\"_ _0\"></span>the chief opera<span class=\"_ _0\"></span>ting decision-making body <span class=\"_ _0\"></span>to be the Ex<span class=\"_ _0\"></span>ecutive Committee made up o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Chief Executiv<span class=\"_ _0\"></span><span class=\"_ _2e2\">e Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Chief F<span class=\"_ _0\"></span><span class=\"_ _2e2\">inancial Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Chief O<span class=\"_ _0\"></span><span class=\"_ _2e2\">perating Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Chief Commer<span class=\"_ _0\"></span><span class=\"_ _2e2\">cial Officer and </span><span class=\"_ _0\"></span>the Chief<span class=\"_ _0\"></span> People <span class=\"_ _2e2\">Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>with other<span class=\"_ _0\"></span> senior management attending <span class=\"_ _0\"></span>via invita<span class=\"_ _0\"></span>tion. In the curr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ent financial </span><span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group has changed its reporting structur<span class=\"_ _0\"></span>e and going f<span class=\"_ _0\"></span>orward it <span class=\"_ _0\"></span>will segment the business in<span class=\"_ _0\"></span>to the following r<span class=\"_ _0\"></span>eportable regions: D<span class=\"_ _0\"></span>ACH<span class=\"_ _0\"></span>, Netherlands including Spain (<span class=\"_ _0\"></span>Spain is managed <span class=\"_ _0\"></span>from the N<span class=\"_ _0\"></span>etherlands<span class=\"_ _0\"></span>), R<span class=\"_ _0\"></span>est of E<span class=\"_ _0\"></span>urope, US<span class=\"_ _0\"></span>A and Middle East &amp; <span class=\"_ _0\"></span>Asia. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he comparative numbers hav<span class=\"_ _0\"></span>e been restated in accor<span class=\"_ _0\"></span>dance with <span class=\"_ _0\"></span>the new<span class=\"_ _0\"></span> reporting structure. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reporting structure in <span class=\"_ _0\"></span>the previous <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> was: EMEA<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xcluding D<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>CH, D<span class=\"_ _0\"></span>ACH<span class=\"_ _0\"></span>, USA<span class=\"_ _0\"></span> and <span class=\"_ _0\"></span><span class=\"_ _2e2\">Asia Pacific. </span>T<span class=\"_ _0\"></span>he Group <span class=\"_ _0\"></span>will continue to pr<span class=\"_ _0\"></span>esent separately<span class=\"_ _0\"></span> the net <span class=\"_ _0\"></span>fees of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> its fiv</span><span class=\"_ _0\"></span>e k<span class=\"_ _0\"></span>ey<span class=\"_ _0\"></span> mark<span class=\"_ _0\"></span>ets: Germany<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Ne<span class=\"_ _0\"></span>therlands, the US<span class=\"_ _0\"></span>A, the UK and Japan. In addition, <span class=\"_ _0\"></span>what it pre<span class=\"_ _0\"></span>viously r<span class=\"_ _0\"></span>eferred <span class=\"_ _0\"></span>to as sectors, has now<span class=\"_ _0\"></span> been renamed as \u2018<span class=\"_ _0\"></span>skills mix\u2019<span class=\"_ _5\"></span>. F<span class=\"_ _0\"></span>inally<span class=\"_ _0\"></span>, Contract and P<span class=\"_ _0\"></span>ermanent are from now<span class=\"_ _0\"></span> on ref<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>to as \u2018service mix\u2019<span class=\"_ _2e\"></span>. DA<span class=\"_ _0\"></span>CH region comprises <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ustria, Germany<span class=\"_ _0\"></span> and Switzerland. R<span class=\"_ _0\"></span>est of<span class=\"_ _0\"></span> Eur<span class=\"_ _0\"></span>ope comprises the UK, Belgium and F<span class=\"_ _0\"></span>rance, and Middle East &amp; <span class=\"_ _0\"></span>Asia includes J<span class=\"_ _0\"></span>apan and UAE. Countries aggregated into D<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>CH and separately<span class=\"_ _0\"></span> into R<span class=\"_ _0\"></span>est of E<span class=\"_ _0\"></span>urope hav<span class=\"_ _0\"></span>e similar economic risk<span class=\"_ _0\"></span>s and prospects, i.e. <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e expected <span class=\"_ _0\"></span>to generate similar a<span class=\"_ _0\"></span>verage gross mar<span class=\"_ _0\"></span>gins ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the long term, and ar<span class=\"_ _0\"></span>e similar in each of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the follo<span class=\"_ _0\"></span>wing areas:<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">the nature of<span class=\"_ _0\"></span> the services (<span class=\"_ _0\"></span>recruitmen<span class=\"_ _0\"></span>t/<span class=\"_ _0\"></span>candidate placement);<span class=\"_ _2e2\"> </span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">the methods used in which <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>vide services to clien<span class=\"_ _0\"></span>ts (independent contractors, employ<span class=\"_ _0\"></span>ed contractors, and permanent </span>candidates<span class=\"_ _0\"></span>); and<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">the class of candida<span class=\"_ _0\"></span>tes (<span class=\"_ _0\"></span>candidates, who <span class=\"_ _0\"></span>we place <span class=\"_ _0\"></span>with our<span class=\"_ _0\"></span> clients, represent skillse<span class=\"_ _0\"></span>ts in Science, T<span class=\"_ _2e\"></span>echnology and Engineering </span>disciplines<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s management reporting and controlling s<span class=\"_ _0\"></span>ystems use accounting policies <span class=\"_ _0\"></span>that are <span class=\"_ _0\"></span>the same as those described in <span class=\"_ _0\"></span>these <span class=\"_ _2e2\">financial statements and </span><span class=\"_ _0\"></span>the accompanying notes.<span class=\"_ _2e2\"> </span>Revenue and ne<span class=\"_ _2\"></span>t fees by re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ble se<span class=\"_ _2\"></span>gment<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group assesses <span class=\"_ _0\"></span>the performance of<span class=\"_ _0\"></span> its operating segments <span class=\"_ _0\"></span>through a measure o<span class=\"_ _0\"></span>f segment pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss </span><span class=\"_ _0\"></span>which is ref<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>to as \u2018net f<span class=\"_ _0\"></span>ees\u2019 in <span class=\"_ _0\"></span>the management reporting and controlling s<span class=\"_ _0\"></span>ystems. N<span class=\"_ _0\"></span>et fees is <span class=\"_ _0\"></span>the measure o<span class=\"_ _0\"></span>f segment pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit comprising re</span><span class=\"_ _0\"></span>venue less cost of<span class=\"_ _0\"></span> sales.<span class=\"_ _2e2\"> </span><table class=\"s w18e h6e\" id=\"_963884a9-2254-4782-91d3-715541d7f968\"><tr><td></td><td class=\"c n x42a y28b9 w18f h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28b9 w190 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x294 h26 y28ba ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x296 h26 y28ba ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28bb w4e h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x42c y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x42d y28bb w192 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">(resta<span class=\"_ _0\"></span>ted)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x42e y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023</div></td><td class=\"t m0 x42f h26 y28bc ff6 fs19 fc2 sc0 ls5 ws0\">(resta<span class=\"_ _0\"></span>ted)<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b5 w193 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">DACH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x430 y28b5 w194 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">524,732<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x431 y28b5 w195 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">539,<span class=\"_ _0\"></span>014<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x432 y28b5 w196 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">148<span class=\"_ _2\"></span>,925<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x433 y28b5 w197 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7a wsf\">148<span class=\"_ _2\"></span>,922<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w198 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Rest o<span class=\"_ _0\"></span>f Eur<span class=\"_ _0\"></span>ope<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x434 y28b6 w199 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">399,<span class=\"_ _2\"></span>86<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x435 y28b6 w66 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">394,351<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x436 y28b6 wfe h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">70,<span class=\"_ _2\"></span>439<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x437 y28b6 w19a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">7<span class=\"_ _2\"></span>3,0<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28bd w19b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands including Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x438 y28bd w19c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">3<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>4<span class=\"_ _2c\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x439 y28bd w19d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">323<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>63<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43a y28bd w19e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">8<span class=\"_ _2\"></span>2<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>49<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43b y28bd w19f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">75<span class=\"_ _2\"></span>,6<span class=\"_ _2\"></span>61<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w1a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43c y283c w1a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">328,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43d y283c w1a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">338<span class=\"_ _2\"></span>,22<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43e y283c w1a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">9<span class=\"_ _2\"></span>6,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43f y283c w1a4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">111<span class=\"_ _2\"></span>,54<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w1a5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Middle East &amp; A<span class=\"_ _0\"></span>sia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x440 y283d w1a6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">42<span class=\"_ _2\"></span>,637<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x441 y283d w1a7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lse2 ws30\">4<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>897<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x442 y283d w1a8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">20,85<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x443 y283d w1a9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">21,395<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>he follo<span class=\"_ _0\"></span>wing segmental analysis b<span class=\"_ _0\"></span>y brands, r<span class=\"_ _0\"></span><span class=\"_ _2e2\">ecruitment classification and sectors (being </span><span class=\"_ _0\"></span>the profession o<span class=\"_ _0\"></span>f candidates placed) has been included as additional disclosure <span class=\"_ _0\"></span>to the requir<span class=\"_ _0\"></span>ements of<span class=\"_ _0\"></span> IFRS 8 <span class=\"ff24\">Operating Segments</span><span class=\"ls5\">.<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w18e h75\" id=\"_be4b8bb1-0e1e-40f2-a938-3bd38332083a\"><tr><td></td><td class=\"c n x42a y28d9 w18f h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28d9 w190 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x4a8 y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a9 y28bb w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4aa y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ab y28bb wa h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28da ff2 fs3 fc2 sc0 ls5 ws0\">Brands<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28d2 w20a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ac y28d2 w20b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">565,938<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ad y28d2 w20c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">47<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ae y28d2 w20d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">143,666<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4af y28d2 w20e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _0\"></span>4,877<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w20f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Computer F<span class=\"_ _0\"></span>utures<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b0 y28b7 w210 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5<span class=\"_ _2\"></span>38<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b1 y28b7 w211 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">5<span class=\"_ _0\"></span>64,844<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b2 y28b7 w212 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">1<span class=\"_ _28\"></span>3<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b3 y28b7 w213 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">14<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>932<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w214 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Real S<span class=\"_ _0\"></span><span class=\"_ _2e2\">taffing Group<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4b4 y283c w194 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5d ws6b\">316,062<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b5 y283c w215 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">365<span class=\"_ _2\"></span>,70<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b6 y283c w216 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsde wsfd\">8<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b7 y283c w217 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">104,901<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w218 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5c\">Huxley<span class=\"_ _0\"></span> Associates<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b8 y2833 w219 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">242,45<span class=\"_ _0\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b9 y2833 w21a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">23<span class=\"_ _2\"></span>3,75<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ba y2833 w21b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">53<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>78<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bb y2833 w21c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">56,906<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table>Other brands, including Global E<span class=\"_ _0\"></span>nterprise Partners, <span class=\"_ _0\"></span>JP<span class=\"_ _0\"></span> Gray<span class=\"_ _5\"></span>, Madison Black, Newington International and O<span class=\"_ _0\"></span>rgtel are rolled in<span class=\"_ _0\"></span>to the abov<span class=\"_ _0\"></span>e brands.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w18e h76\" id=\"_30238f49-f8ad-4974-b27d-247f52eca529\"><tr><td></td><td class=\"c n x42a y28db w18f h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28db w190 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x4a8 y28c4 w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a9 y28c4 w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4aa y28c4 w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ab y28c4 wa h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28dc ff2 fs3 fc2 sc0 ls5 ws0\">Service mix<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y283c w21d h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bc y283c w21e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1<span class=\"_ _2\"></span>,584,<span class=\"_ _2\"></span>215<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bd y283c w21f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">1<span class=\"_ _2\"></span>,5<span class=\"_ _2\"></span>40,323<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4be y283c w220 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">343,<span class=\"_ _2\"></span>502<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bf y283c w221 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">334,215<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w222 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span>ermanent<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c0 y2833 w223 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">78,952<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c1 y2833 w224 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c2 y2833 w225 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">75,<span class=\"_ _2\"></span>27<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c3 y2833 w226 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsa1 wsad\">96,401<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w18e h77\" id=\"_45d6b6e1-85cf-4441-a7b0-4ff1dc65185c\"><tr><td></td><td class=\"c n x42a y28d9 w18f h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28d9 w190 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x4a8 y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a9 y28bb w209 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4aa y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ab y28bb wa h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28dd ff2 fs3 fc2 sc0 ls5 ws0\">Skills mix<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b6 w227 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>echnology<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c4 y28b6 w228 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">842<span class=\"_ _2\"></span>,634<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b1 y28b6 w229 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb7 wscc\">838,64<span class=\"_ _0\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c5 y28b6 w22a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">20<span class=\"_ _2\"></span>2,<span class=\"_ _2\"></span>510<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c6 y28b6 w22b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>8<span class=\"_ _28\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w22c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Engineering Life<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c7 y28b7 w22d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">4<span class=\"_ _0\"></span>15,357<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c8 y28b7 w22e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">341,850<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c9 y28b7 w22f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">108,8<span class=\"_ _0\"></span>20<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ca y28b7 w3d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">9<span class=\"_ _2\"></span>2,083<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w230 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Sciences<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cb y283c w231 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">270,<span class=\"_ _2\"></span>235<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cc y283c w232 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">319,<span class=\"_ _0\"></span>734<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cd y283c w233 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">75,<span class=\"_ _2\"></span>51<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ce y283c w234 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">9<span class=\"_ _2\"></span>5<span class=\"_ _28\"></span>,17<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w235 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cf y283d w236 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">134,94<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d0 y283d w237 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">139<span class=\"_ _0\"></span>,213<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d1 y283d w238 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">31<span class=\"_ _2\"></span>,929<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d2 y283d w239 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table>Spl<span class=\"_ _2\"></span>it of revenue fro<span class=\"_ _2\"></span>m cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>ts wit<span class=\"_ _2\"></span>h cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group deriv<span class=\"_ _0\"></span>es rev<span class=\"_ _0\"></span>enue fr<span class=\"_ _0\"></span>om the <span class=\"_ _0\"></span>transfer<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> services over<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>time and at a point in time in <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing geographical regions:<span class=\"_ _2e2\"> </span><table class=\"s w1ae h70\" id=\"_cf09ee58-f12f-44bd-8e47-8a4e1a9322b9\"><tr><td></td><td></td><td></td><td class=\"t m0 x448 h29 y28be ff2 fs19 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x449 h29 y28bf ff2 fs19 fc2 sc0 ls5 ws0\">Middle  </td><td></td></tr><tr><td class=\"t m0 x280 h29 y28c0 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td class=\"t m0 x314 h29 y28c1 ff2 fs19 fc2 sc0 ls5 ws0\">including<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x44a h29 y28c2 ff2 fs19 fc2 sc0 ls5 ws0\">East &amp;<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28c3 wc1 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44b y28c3 w1af h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lse4 ws105\">DAC<span class=\"_ _2\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44c y28c3 w1b0 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Rest of<span class=\"_ _0\"></span> Europe<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44d y28c4 w1b1 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44e y28c4 w1b2 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lse5 ws106\">U<span class=\"_ _2\"></span>SA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44f y28c5 w1b3 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Asia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x450 y28c5 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28c6 ff6 fs3 fc2 sc0 ls5 ws0\">Timing of r<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue recognition<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y283c w1b5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">Over<span class=\"_ _0\"></span> time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x451 y283c w1b6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">483<span class=\"_ _2\"></span>,491<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x452 y283c w1b7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">396,354<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x453 y283c w1b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">358,122<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x454 y283c w79 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5d ws6b\">316,866<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x455 y283c w1b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">2<span class=\"_ _2\"></span>9,3<span class=\"_ _2\"></span>82<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x456 y283c w1ba h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1,<span class=\"_ _2\"></span>584,2<span class=\"_ _2\"></span>15<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y283d w1bb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">At a poin<span class=\"_ _0\"></span>t in time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x457 y283d w1bc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">41<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x458 y283d w1bd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">3,<span class=\"_ _2\"></span>508<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x459 y283d w1be h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,52<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45a y283d w1bf h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">11<span class=\"_ _2\"></span>,427<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45b y283d w1c0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">13,255<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45c y283d w1c1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">78,952<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x45d y2834 w1c2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">524,732<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45e y2834 w1c3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">39<span class=\"_ _2\"></span>9,8<span class=\"_ _2\"></span>62<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45f y2834 w1c4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">3<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>4<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x460 y2834 w1c5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">32<span class=\"_ _2\"></span>8,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x461 y2834 w1c6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">42,6<span class=\"_ _2\"></span>37<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x462 y2834 w1c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr></table><table class=\"s w1c8 h71\" id=\"_32d9e546-eaa1-4fe7-8e16-65bb6a097d85\"><tr><td></td><td></td><td></td><td class=\"t m0 x463 h26 y28c7 ff6 fs19 fc2 sc0 ls5 ws0\">Netherlands </td><td></td><td class=\"t m0 x449 h26 y28c8 ff6 fs19 fc2 sc0 ls5 ws0\">Middle  </td><td></td></tr><tr><td class=\"t m0 x280 h26 y28c9 ff6 fs19 fc2 sc0 ls5 ws0\">2022 (resta<span class=\"_ _0\"></span>ted)<span class=\"_ _2e2\"> </span></td><td></td><td></td><td class=\"t m0 x464 h26 y28ca ff6 fs19 fc2 sc0 ls5 ws0\">including<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x44a h26 y28cb ff6 fs19 fc2 sc0 ls5 ws0\">East &amp;<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28cc w4e h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x465 y28cc w1c9 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 lse6 ws107\">DAC<span class=\"_ _2\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x466 y28cc w1ca h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Rest of<span class=\"_ _0\"></span> Europe<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x467 y28cc w1cb h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x468 y28cc w1cc h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 lse7 ws108\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44f y28cd w1cd h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Asia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x469 y28cd w1ce h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28ce ff6 fs3 fc2 sc0 ls5 ws0\">Timing of r<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue recognition<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y283c w1b5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Over<span class=\"_ _0\"></span> time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46a y283c w1cf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">495<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>268<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46b y283c w1d0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsbb ws3b\">385,772<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46c y283c w1d1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">31<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>37<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46d y283c w1d2 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">31<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46e y283c w1d3 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls6c ws7d\">28<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>78<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46f y283c w1d4 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">1,<span class=\"_ _2\"></span>540,<span class=\"_ _2\"></span>323<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w1bb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At a poin<span class=\"_ _0\"></span>t in time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x470 y2833 w1d5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls91 ws9e\">4<span class=\"_ _28\"></span>3<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>74<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x471 y2833 w1d6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">8,<span class=\"_ _2\"></span>579<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x472 y2833 w1d7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">8,<span class=\"_ _2\"></span>592<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x473 y2833 w1d8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">23<span class=\"_ _2\"></span>,0<span class=\"_ _2\"></span>87<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x474 y2833 w1d9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x475 y2833 w1da h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">9<span class=\"_ _2\"></span>9,1<span class=\"_ _28\"></span>23<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x476 y2834 w195 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">539,<span class=\"_ _0\"></span>014<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x477 y2834 w1db h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">394,35<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x478 y2834 w19d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">323<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>63<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x479 y2834 w1dc h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">338,<span class=\"_ _2\"></span>221<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x47a y2834 w1a7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse2 ws30\">4<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>897<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x47b y2834 w1dd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1,<span class=\"_ _2\"></span>639,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr></table>Major customers<span class=\"_ _2e2\"> </span>In FY23 and FY22, no single customer generated mor<span class=\"_ _0\"></span>e than 10% o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s rev<span class=\"_ _0\"></span>enue.<span class=\"_ _2e2\"> </span>Other information<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s rev<span class=\"_ _0\"></span>enue fr<span class=\"_ _0\"></span>om external customers, its net f<span class=\"_ _0\"></span>ees and information about its segment assets (<span class=\"_ _0\"></span>non-curren<span class=\"_ _0\"></span>t assets ex<span class=\"_ _0\"></span>cluding deferred <span class=\"_ _0\"></span>tax assets<span class=\"_ _0\"></span>) b<span class=\"_ _0\"></span>y k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y location ar<span class=\"_ _0\"></span>e detailed below:<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1de h73\" id=\"_50571da8-5c47-4631-b29a-0e316620335d\"><tr><td></td><td class=\"c n x47c y28cf w18f h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x47d y28cf w190 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x47e y28d0 w1df h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x47f y28d0 w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x480 y28d0 w1df h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x481 y28d0 w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w1e0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x482 y28b4 w1e1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">453,537<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x483 y28b4 w1e2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">468,352<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x484 y28b4 w1e3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">130<span class=\"_ _2\"></span>,8<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x275 y28b4 w1e4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">1<span class=\"_ _2\"></span>31,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>80<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w1e5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x485 y28d1 w1e6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">350,<span class=\"_ _2\"></span>295<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x486 y28d1 w1e7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x487 y28d1 w1e8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x488 y28d1 w1e9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">72,931<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w1ea h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43c y28d2 w1eb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">328,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x489 y28d2 w1a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">338<span class=\"_ _2\"></span>,22<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43e y28d2 w1a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">9<span class=\"_ _2\"></span>6,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43f y28d2 w1a4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">111<span class=\"_ _2\"></span>,54<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w1ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48a y28b7 w1ed h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls79 wsd\">263<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>461<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48b y28b7 w1ee h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">262,999<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48c y28b7 w1ef h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">44,953<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48d y28b7 w1f0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">46,6<span class=\"_ _2\"></span>89<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w1f1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48e y28d3 w1f2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">10,813<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48f y28d3 w1f3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,793<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x490 y28d3 w1f4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x491 y28d3 w1f5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">9,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28d4 ff6 fs3 fc2 sc0 ls91 ws9e\">RoW<span class=\"_ _2e2\"> </span></td><td class=\"c n x492 y2833 w1f6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">25<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x493 y2833 w1f7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7b ws89\">24<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>25<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x494 y2833 w1f8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>0,1<span class=\"_ _28\"></span>47<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x495 y2833 w1f9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb7 wscc\">58,<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x496 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x497 y2834 w1dd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x498 y2834 w1fa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x499 y2834 w1ad h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table>1<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1fb h74\" id=\"_26ee2260-eb12-46b3-a68a-bfd1baf1a310\"><tr><td></td><td class=\"t m0 x3df h29 y28d5 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e0 h26 y28d5 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h29 y28d6 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y28d6 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h5 y28d7 ff2 fs3 fc2 sc0 ls5 ws0\">Non-current assets<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b4 w1e0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49a y28b4 w1fc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">11,89<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49b y28b4 w1fd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">1<span class=\"_ _2\"></span>6,<span class=\"_ _2\"></span>313<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w1ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49c y28d1 w1fe h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">11,458<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49d y28d1 w1ff h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls91 ws9e\">5<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>74<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w1e5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49e y28d2 w200 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">5<span class=\"_ _2\"></span>,678<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49f y28d2 w201 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">2,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w1f1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a0 y28b7 w202 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">2<span class=\"_ _2\"></span>,73<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a1 y28b7 w203 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _28\"></span>,14<span class=\"_ _28\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w1ea h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a2 y28d3 w204 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">2,6<span class=\"_ _2\"></span>87<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a3 y28d3 w205 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls74 ws39\">3,962<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28d8 ff6 fs3 fc2 sc0 ls91 ws9e\">RoW<span class=\"_ _2e2\"> </span></td><td class=\"c n x4a4 y283d w206 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">3,7<span class=\"_ _2\"></span>38<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a5 y283d w207 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a6 y2834 w208 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>8<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a7 y2834 wc8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">36,0<span class=\"_ _2\"></span>95<span class=\"_ _2e2\"> </span></div></td></tr></table>1<span class=\"_ _2e2\"> </span>1. <span class=\"_ _20\"> </span>RoW (Re<span class=\"_ _2\"></span>st o<span class=\"_ _2\"></span>f Wor<span class=\"_ _2\"></span>ld) i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>s al<span class=\"_ _2\"></span>l co<span class=\"_ _2\"></span>unt<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>es o<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er t<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>n lis<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>.<span class=\"_ _2e2\"> </span>Non-current asse<span class=\"_ _0\"></span>ts do not include Deferr<span class=\"_ _0\"></span>ed T<span class=\"_ _2e\"></span>ax Asse<span class=\"_ _0\"></span>ts as the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e not re<span class=\"_ _0\"></span>viewed b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the CODM.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "2 <span class=\"_ _3f\"> </span>Operating segments<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Reve<span class=\"_ _2\"></span>nu<span class=\"_ _2\"></span>e<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from contracts <span class=\"_ _0\"></span>with customers is recognised <span class=\"_ _0\"></span>when or as <span class=\"_ _0\"></span>the Group sa<span class=\"_ _0\"></span><span class=\"_ _2e2\">tisfies a performance obligation by</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transferring service to a client. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent placements, <span class=\"_ _0\"></span>the Group principally<span class=\"_ _0\"></span><span class=\"_ _2e2\"> satisfies its performance obligations at a poin</span><span class=\"_ _0\"></span>t in time; <span class=\"_ _0\"></span>for Contract placements, <span class=\"_ _0\"></span><span class=\"_ _2e2\">the Group satisfies its performance obliga</span><span class=\"_ _0\"></span>tions ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>time. Re<span class=\"_ _0\"></span>venue is sho<span class=\"_ _0\"></span>wn net of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue added tax and other<span class=\"_ _0\"></span> sales-related <span class=\"_ _0\"></span>taxes, credit no<span class=\"_ _0\"></span>tes, rebates and discounts and after<span class=\"_ _0\"></span> elimination of<span class=\"_ _0\"></span> sales within <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Contract re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the supply<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> professional services, <span class=\"_ _0\"></span>which is mainly<span class=\"_ _0\"></span> based on the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> a contractor<span class=\"_ _0\"></span>, is recognised <span class=\"_ _0\"></span>when the service has been pro<span class=\"_ _0\"></span>vided. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue from P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>ts is typically<span class=\"_ _0\"></span><span class=\"_ _2e2\"> based on a fix</span><span class=\"_ _0\"></span>ed percentage of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the candidate\u2019<span class=\"_ _0\"></span>s remuneration pack<span class=\"_ _0\"></span>age and is recognised <span class=\"_ _0\"></span>when the candidate commences emplo<span class=\"_ _0\"></span>yment. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue earned but not inv<span class=\"_ _0\"></span>oiced at <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end is accrued and included in \u2018Contract assets\u2019 (it r<span class=\"_ _0\"></span>epresents a <span class=\"_ _0\"></span>variable part of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he management team applies a constrain<span class=\"_ _0\"></span>t in the <span class=\"_ _0\"></span>form of<span class=\"_ _0\"></span> the historical shrink<span class=\"_ _0\"></span>age rate to Contract asse<span class=\"_ _0\"></span>ts, aimed at pre<span class=\"_ _0\"></span>venting <span class=\"_ _0\"></span>the ov<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>-recognition of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue.<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from re<span class=\"_ _0\"></span>tained assignments is recognised on completion of<span class=\"_ _0\"></span> certain pre-agr<span class=\"_ _0\"></span>eed stages of <span class=\"_ _0\"></span>the service. F<span class=\"_ _0\"></span>ees receiv<span class=\"_ _0\"></span>ed for the service are non-refundable.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> bad debt pro<span class=\"_ _0\"></span>vision is established for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> non-fulfilment o</span><span class=\"_ _0\"></span>f P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>t and Contract rev<span class=\"_ _0\"></span>enue obligations, <span class=\"_ _0\"></span>which is <span class=\"_ _2e2\">netted off</span><span class=\"_ _0\"></span> against the gr<span class=\"_ _0\"></span>oss trade receiv<span class=\"_ _0\"></span>ables on the <span class=\"_ _0\"></span>face of<span class=\"_ _0\"></span> the statemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position.<span class=\"_ _2e2\"> </span></span>Co<span class=\"_ _2\"></span>st of sale<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span>Cost of<span class=\"_ _0\"></span> sales consists of <span class=\"_ _0\"></span>the contractors\u2019 (including emplo<span class=\"_ _0\"></span>yed con<span class=\"_ _0\"></span>tractors<span class=\"_ _0\"></span>) cost of supplying services and an<span class=\"_ _0\"></span>y costs dir<span class=\"_ _0\"></span>ectly attributable to them.<span class=\"_ _2e2\"> </span>Net fees<span class=\"_ _2e2\"> </span>Net <span class=\"_ _0\"></span>fees repr<span class=\"_ _0\"></span>esent rev<span class=\"_ _0\"></span>enue less cost of<span class=\"_ _0\"></span> sales and consist of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>total placement <span class=\"_ _0\"></span>fees of<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent candidates and the mar<span class=\"_ _0\"></span>gin earned on the placement o<span class=\"_ _0\"></span>f contractors.<span class=\"_ _2e2\"> </span>Critical accounting estimates Rev<span class=\"_ _0\"></span>enue recognition (<span class=\"_ _0\"></span>Contract assets<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>Contract re<span class=\"_ _0\"></span>venue is recognised <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>the supply of<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>fessional services has been render<span class=\"_ _0\"></span>ed. T<span class=\"_ _0\"></span>his includes an assessmen<span class=\"_ _0\"></span>t of prof<span class=\"_ _0\"></span>essional services received b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the client <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> services provided b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> contractors between <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> the last r<span class=\"_ _0\"></span>eceived <span class=\"_ _0\"></span>timesheet and the year<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>end.<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue is accrued (kno<span class=\"_ _0\"></span>wn as Contract assets<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or contracts <span class=\"_ _0\"></span>which are <span class=\"_ _0\"></span>valid in <span class=\"_ _0\"></span>the period, but <span class=\"_ _0\"></span>where no timeshee<span class=\"_ _0\"></span>t has been receiv<span class=\"_ _0\"></span>ed or appro<span class=\"_ _0\"></span>ved, and <span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore billing and paymen<span class=\"_ _0\"></span>ts to contractors hav<span class=\"_ _0\"></span>e not <span class=\"_ _0\"></span>taken place. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f unsubmitted/<span class=\"_ _2e2\"> </span>unappro<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>timesheets for<span class=\"_ _0\"></span> each individual contractor<span class=\"_ _0\"></span> is sy<span class=\"_ _0\"></span>stem generated and the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> each contractor is adjusted for<span class=\"_ _0\"></span> expected holida<span class=\"_ _0\"></span>ys and <span class=\"_ _0\"></span>the historical shrinkage rate.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he ke<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> estimation uncertainty<span class=\"_ _0\"></span> arises from determining <span class=\"_ _0\"></span>the historical shrinkage ra<span class=\"_ _0\"></span>te which is used <span class=\"_ _0\"></span>to constrain the <span class=\"_ _0\"></span>variable part of<span class=\"_ _0\"></span> rev<span class=\"_ _0\"></span>enue, i.e. Contract assets, a<span class=\"_ _0\"></span>t the reporting date. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he historical shrink<span class=\"_ _0\"></span>age rate represen<span class=\"_ _0\"></span>ts a full-<span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> (12<span class=\"_ _0\"></span>-month rolling<span class=\"_ _0\"></span>) average pa<span class=\"_ _0\"></span>ttern in which re<span class=\"_ _0\"></span>venue r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> expected <span class=\"_ _0\"></span>timesheets is reduced <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ersus the actual <span class=\"_ _0\"></span>timesheets receiv<span class=\"_ _0\"></span>ed and appro<span class=\"_ _0\"></span><span class=\"_ _2e2\">ved each month.<span class=\"_ _2e2\"> </span></span>In FY23, <span class=\"_ _0\"></span>the average shrink<span class=\"_ _0\"></span>age rate w<span class=\"_ _0\"></span>as appro<span class=\"_ _0\"></span>ximately 12.8% acr<span class=\"_ _0\"></span>oss the Gr<span class=\"_ _0\"></span>oup (FY22: 14.6%).<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> 10% increase in this k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y assump<span class=\"_ _0\"></span>tion could have an impact of<span class=\"_ _0\"></span> appro<span class=\"_ _0\"></span>ximately<span class=\"_ _0\"></span> \u00a30.3 million on <span class=\"_ _0\"></span>the amount of<span class=\"_ _0\"></span> Contract net <span class=\"_ _0\"></span>fees (\u00a31.3 million on re<span class=\"_ _0\"></span>venue less \u00a31.<span class=\"_ _0\"></span>0 million on costs of sales<span class=\"_ _0\"></span>) in <span class=\"_ _0\"></span>the Consolidated Income Statemen<span class=\"_ _0\"></span>t in the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsee\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s operating segments are established on <span class=\"_ _0\"></span>the basis of <span class=\"_ _0\"></span>those components of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>that are regularly<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>viewed b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsef\">Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s chief operating decision making body<span class=\"_ _5\"></span>, in deciding how <span class=\"_ _0\"></span>to allocate resources and in assessing perf<span class=\"_ _0\"></span>ormance. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019s </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsf0\">business is considered primarily<span class=\"_ _0\"></span> from a geographical perspectiv<span class=\"_ _0\"></span>e. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsf1\">T<span class=\"_ _0\"></span>he Directors hav<span class=\"_ _0\"></span>e determined <span class=\"_ _0\"></span>the chief opera<span class=\"_ _0\"></span>ting decision-making body <span class=\"_ _0\"></span>to be the Ex<span class=\"_ _0\"></span>ecutive Committee made up o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Chief </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsf2\">Executiv<span class=\"_ _0\"></span><span class=\"_ _2e2\">e Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Chief F<span class=\"_ _0\"></span><span class=\"_ _2e2\">inancial Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Chief O<span class=\"_ _0\"></span><span class=\"_ _2e2\">perating Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Chief Commer<span class=\"_ _0\"></span><span class=\"_ _2e2\">cial Officer and </span><span class=\"_ _0\"></span>the Chief<span class=\"_ _0\"></span> People </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsf3\"><span class=\"_ _2e2\">Officer</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>with other<span class=\"_ _0\"></span> senior management attending <span class=\"_ _0\"></span>via invita<span class=\"_ _0\"></span>tion. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsf4\">In the curr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ent financial </span><span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group has changed its reporting structur<span class=\"_ _0\"></span>e and going f<span class=\"_ _0\"></span>orward it <span class=\"_ _0\"></span>will segment the business in<span class=\"_ _0\"></span>to the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsf5\">following r<span class=\"_ _0\"></span>eportable regions: D<span class=\"_ _0\"></span>ACH<span class=\"_ _0\"></span>, Netherlands including Spain (<span class=\"_ _0\"></span>Spain is managed <span class=\"_ _0\"></span>from the N<span class=\"_ _0\"></span>etherlands<span class=\"_ _0\"></span>), R<span class=\"_ _0\"></span>est of E<span class=\"_ _0\"></span>urope, US<span class=\"_ _0\"></span>A and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsf6\">Middle East &amp; <span class=\"_ _0\"></span>Asia. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he comparative numbers hav<span class=\"_ _0\"></span>e been restated in accor<span class=\"_ _0\"></span>dance with <span class=\"_ _0\"></span>the new<span class=\"_ _0\"></span> reporting structure. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reporting </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsf7\">structure in <span class=\"_ _0\"></span>the previous <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> was: EMEA<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xcluding D<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>CH, D<span class=\"_ _0\"></span>ACH<span class=\"_ _0\"></span>, USA<span class=\"_ _0\"></span> and <span class=\"_ _0\"></span><span class=\"_ _2e2\">Asia Pacific. </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsf8\">T<span class=\"_ _0\"></span>he Group <span class=\"_ _0\"></span>will continue to pr<span class=\"_ _0\"></span>esent separately<span class=\"_ _0\"></span> the net <span class=\"_ _0\"></span>fees of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> its fiv</span><span class=\"_ _0\"></span>e k<span class=\"_ _0\"></span>ey<span class=\"_ _0\"></span> mark<span class=\"_ _0\"></span>ets: Germany<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Ne<span class=\"_ _0\"></span>therlands, the US<span class=\"_ _0\"></span>A, the UK and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsf9\">Japan. In addition, <span class=\"_ _0\"></span>what it pre<span class=\"_ _0\"></span>viously r<span class=\"_ _0\"></span>eferred <span class=\"_ _0\"></span>to as sectors, has now<span class=\"_ _0\"></span> been renamed as \u2018<span class=\"_ _0\"></span>skills mix\u2019<span class=\"_ _5\"></span>. F<span class=\"_ _0\"></span>inally<span class=\"_ _0\"></span>, Contract and P<span class=\"_ _0\"></span>ermanent are </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsfa\">from now<span class=\"_ _0\"></span> on ref<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>to as \u2018service mix\u2019<span class=\"_ _2e\"></span>. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsfb\">DA<span class=\"_ _0\"></span>CH region comprises <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ustria, Germany<span class=\"_ _0\"></span> and Switzerland. R<span class=\"_ _0\"></span>est of<span class=\"_ _0\"></span> Eur<span class=\"_ _0\"></span>ope comprises the UK, Belgium and F<span class=\"_ _0\"></span>rance, and Middle East </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsfc\">&amp; <span class=\"_ _0\"></span>Asia includes J<span class=\"_ _0\"></span>apan and UAE. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsfd\">Countries aggregated into D<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>CH and separately<span class=\"_ _0\"></span> into R<span class=\"_ _0\"></span>est of E<span class=\"_ _0\"></span>urope hav<span class=\"_ _0\"></span>e similar economic risk<span class=\"_ _0\"></span>s and prospects, i.e. <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsfe\">expected <span class=\"_ _0\"></span>to generate similar a<span class=\"_ _0\"></span>verage gross mar<span class=\"_ _0\"></span>gins ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the long term, and ar<span class=\"_ _0\"></span>e similar in each of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the follo<span class=\"_ _0\"></span>wing areas:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gsff\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">the nature of<span class=\"_ _0\"></span> the services (<span class=\"_ _0\"></span>recruitmen<span class=\"_ _0\"></span>t/<span class=\"_ _0\"></span>candidate placement);<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs100\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">the methods used in which <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>vide services to clien<span class=\"_ _0\"></span>ts (independent contractors, employ<span class=\"_ _0\"></span>ed contractors, and permanent </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs101\">candidates<span class=\"_ _0\"></span>); and<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs102\">\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">the class of candida<span class=\"_ _0\"></span>tes (<span class=\"_ _0\"></span>candidates, who <span class=\"_ _0\"></span>we place <span class=\"_ _0\"></span>with our<span class=\"_ _0\"></span> clients, represent skillse<span class=\"_ _0\"></span>ts in Science, T<span class=\"_ _2e\"></span>echnology and Engineering </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs103\">disciplines<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs104\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s management reporting and controlling s<span class=\"_ _0\"></span>ystems use accounting policies <span class=\"_ _0\"></span>that are <span class=\"_ _0\"></span>the same as those described in <span class=\"_ _0\"></span>these </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs105\"><span class=\"_ _2e2\">financial statements and </span><span class=\"_ _0\"></span>the accompanying notes.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls5 ws0 gs106\">Revenue and ne<span class=\"_ _2\"></span>t fees by re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ble se<span class=\"_ _2\"></span>gment<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs107\">T<span class=\"_ _0\"></span>he Group assesses <span class=\"_ _0\"></span>the performance of<span class=\"_ _0\"></span> its operating segments <span class=\"_ _0\"></span>through a measure o<span class=\"_ _0\"></span>f segment pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss </span><span class=\"_ _0\"></span>which is ref<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>to as </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs108\">\u2018net f<span class=\"_ _0\"></span>ees\u2019 in <span class=\"_ _0\"></span>the management reporting and controlling s<span class=\"_ _0\"></span>ystems. N<span class=\"_ _0\"></span>et fees is <span class=\"_ _0\"></span>the measure o<span class=\"_ _0\"></span>f segment pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit comprising re</span><span class=\"_ _0\"></span>venue less </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs109\">cost of<span class=\"_ _0\"></span> sales.<span class=\"_ _2e2\"> </span></div><div class=\"gs10a\"><table class=\"s w18e h6e\" id=\"_963884a9-2254-4782-91d3-715541d7f968\"><tr><td></td><td class=\"c n x42a y28b9 w18f h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28b9 w190 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x294 h26 y28ba ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x296 h26 y28ba ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28bb w4e h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x42c y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x42d y28bb w192 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">(resta<span class=\"_ _0\"></span>ted)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x42e y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023</div></td><td class=\"t m0 x42f h26 y28bc ff6 fs19 fc2 sc0 ls5 ws0\">(resta<span class=\"_ _0\"></span>ted)<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b5 w193 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">DACH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x430 y28b5 w194 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">524,732<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x431 y28b5 w195 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">539,<span class=\"_ _0\"></span>014<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x432 y28b5 w196 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">148<span class=\"_ _2\"></span>,925<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x433 y28b5 w197 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7a wsf\">148<span class=\"_ _2\"></span>,922<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w198 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Rest o<span class=\"_ _0\"></span>f Eur<span class=\"_ _0\"></span>ope<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x434 y28b6 w199 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">399,<span class=\"_ _2\"></span>86<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x435 y28b6 w66 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">394,351<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x436 y28b6 wfe h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">70,<span class=\"_ _2\"></span>439<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x437 y28b6 w19a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">7<span class=\"_ _2\"></span>3,0<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28bd w19b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands including Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x438 y28bd w19c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">3<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>4<span class=\"_ _2c\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x439 y28bd w19d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">323<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>63<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43a y28bd w19e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">8<span class=\"_ _2\"></span>2<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>49<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43b y28bd w19f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">75<span class=\"_ _2\"></span>,6<span class=\"_ _2\"></span>61<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w1a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43c y283c w1a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">328,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43d y283c w1a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">338<span class=\"_ _2\"></span>,22<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43e y283c w1a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">9<span class=\"_ _2\"></span>6,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43f y283c w1a4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">111<span class=\"_ _2\"></span>,54<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w1a5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Middle East &amp; A<span class=\"_ _0\"></span>sia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x440 y283d w1a6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">42<span class=\"_ _2\"></span>,637<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x441 y283d w1a7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lse2 ws30\">4<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>897<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x442 y283d w1a8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">20,85<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x443 y283d w1a9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">21,395<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs13e\">T<span class=\"_ _0\"></span>he follo<span class=\"_ _0\"></span>wing segmental analysis b<span class=\"_ _0\"></span>y brands, r<span class=\"_ _0\"></span><span class=\"_ _2e2\">ecruitment classification and sectors (being </span><span class=\"_ _0\"></span>the profession o<span class=\"_ _0\"></span>f candidates placed) has </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs13f\">been included as additional disclosure <span class=\"_ _0\"></span>to the requir<span class=\"_ _0\"></span>ements of<span class=\"_ _0\"></span> IFRS 8 <span class=\"ff24\">Operating Segments</span><span class=\"ls5\">.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs140\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs141\"><table class=\"s w18e h75\" id=\"_be4b8bb1-0e1e-40f2-a938-3bd38332083a\"><tr><td></td><td class=\"c n x42a y28d9 w18f h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28d9 w190 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x4a8 y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a9 y28bb w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4aa y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ab y28bb wa h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28da ff2 fs3 fc2 sc0 ls5 ws0\">Brands<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28d2 w20a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ac y28d2 w20b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">565,938<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ad y28d2 w20c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">47<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ae y28d2 w20d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">143,666<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4af y28d2 w20e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _0\"></span>4,877<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w20f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Computer F<span class=\"_ _0\"></span>utures<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b0 y28b7 w210 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5<span class=\"_ _2\"></span>38<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b1 y28b7 w211 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">5<span class=\"_ _0\"></span>64,844<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b2 y28b7 w212 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">1<span class=\"_ _28\"></span>3<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b3 y28b7 w213 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">14<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>932<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w214 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Real S<span class=\"_ _0\"></span><span class=\"_ _2e2\">taffing Group<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4b4 y283c w194 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5d ws6b\">316,062<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b5 y283c w215 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">365<span class=\"_ _2\"></span>,70<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b6 y283c w216 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsde wsfd\">8<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b7 y283c w217 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">104,901<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w218 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5c\">Huxley<span class=\"_ _0\"></span> Associates<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b8 y2833 w219 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">242,45<span class=\"_ _0\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b9 y2833 w21a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">23<span class=\"_ _2\"></span>3,75<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ba y2833 w21b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">53<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>78<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bb y2833 w21c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">56,906<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs142\">Other brands, including Global E<span class=\"_ _0\"></span>nterprise Partners, <span class=\"_ _0\"></span>JP<span class=\"_ _0\"></span> Gray<span class=\"_ _5\"></span>, Madison Black, Newington International and O<span class=\"_ _0\"></span>rgtel are rolled in<span class=\"_ _0\"></span>to the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs143\">abov<span class=\"_ _0\"></span>e brands.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs144\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs145\"><table class=\"s w18e h76\" id=\"_30238f49-f8ad-4974-b27d-247f52eca529\"><tr><td></td><td class=\"c n x42a y28db w18f h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28db w190 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x4a8 y28c4 w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a9 y28c4 w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4aa y28c4 w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ab y28c4 wa h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28dc ff2 fs3 fc2 sc0 ls5 ws0\">Service mix<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y283c w21d h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bc y283c w21e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1<span class=\"_ _2\"></span>,584,<span class=\"_ _2\"></span>215<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bd y283c w21f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">1<span class=\"_ _2\"></span>,5<span class=\"_ _2\"></span>40,323<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4be y283c w220 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">343,<span class=\"_ _2\"></span>502<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4bf y283c w221 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">334,215<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w222 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span>ermanent<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c0 y2833 w223 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">78,952<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c1 y2833 w224 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c2 y2833 w225 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">75,<span class=\"_ _2\"></span>27<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c3 y2833 w226 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsa1 wsad\">96,401<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs146\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs147\"><table class=\"s w18e h77\" id=\"_45d6b6e1-85cf-4441-a7b0-4ff1dc65185c\"><tr><td></td><td class=\"c n x42a y28d9 w18f h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x42b y28d9 w190 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x4a8 y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a9 y28bb w209 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4aa y28bb w191 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ab y28bb wa h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28dd ff2 fs3 fc2 sc0 ls5 ws0\">Skills mix<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b6 w227 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>echnology<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c4 y28b6 w228 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">842<span class=\"_ _2\"></span>,634<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4b1 y28b6 w229 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb7 wscc\">838,64<span class=\"_ _0\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c5 y28b6 w22a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">20<span class=\"_ _2\"></span>2,<span class=\"_ _2\"></span>510<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c6 y28b6 w22b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>8<span class=\"_ _28\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w22c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Engineering Life<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c7 y28b7 w22d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">4<span class=\"_ _0\"></span>15,357<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c8 y28b7 w22e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">341,850<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4c9 y28b7 w22f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">108,8<span class=\"_ _0\"></span>20<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ca y28b7 w3d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">9<span class=\"_ _2\"></span>2,083<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w230 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Sciences<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cb y283c w231 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">270,<span class=\"_ _2\"></span>235<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cc y283c w232 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">319,<span class=\"_ _0\"></span>734<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cd y283c w233 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">75,<span class=\"_ _2\"></span>51<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ce y283c w234 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">9<span class=\"_ _2\"></span>5<span class=\"_ _28\"></span>,17<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w235 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4cf y283d w236 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">134,94<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d0 y283d w237 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">139<span class=\"_ _0\"></span>,213<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d1 y283d w238 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">31<span class=\"_ _2\"></span>,929<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d2 y283d w239 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x444 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x445 y2834 w1ab h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x446 y2834 w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x447 y2834 w1ad h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls5 ws0 gs14d\">Spl<span class=\"_ _2\"></span>it of revenue fro<span class=\"_ _2\"></span>m cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>ts wit<span class=\"_ _2\"></span>h cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs14e\">T<span class=\"_ _0\"></span>he Group deriv<span class=\"_ _0\"></span>es rev<span class=\"_ _0\"></span>enue fr<span class=\"_ _0\"></span>om the <span class=\"_ _0\"></span>transfer<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> services over<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>time and at a point in time in <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing geographical regions:<span class=\"_ _2e2\"> </span></div><div class=\"gs14f\"><table class=\"s w1ae h70\" id=\"_cf09ee58-f12f-44bd-8e47-8a4e1a9322b9\"><tr><td></td><td></td><td></td><td class=\"t m0 x448 h29 y28be ff2 fs19 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x449 h29 y28bf ff2 fs19 fc2 sc0 ls5 ws0\">Middle  </td><td></td></tr><tr><td class=\"t m0 x280 h29 y28c0 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td class=\"t m0 x314 h29 y28c1 ff2 fs19 fc2 sc0 ls5 ws0\">including<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x44a h29 y28c2 ff2 fs19 fc2 sc0 ls5 ws0\">East &amp;<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28c3 wc1 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44b y28c3 w1af h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lse4 ws105\">DAC<span class=\"_ _2\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44c y28c3 w1b0 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Rest of<span class=\"_ _0\"></span> Europe<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44d y28c4 w1b1 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44e y28c4 w1b2 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lse5 ws106\">U<span class=\"_ _2\"></span>SA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44f y28c5 w1b3 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Asia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x450 y28c5 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28c6 ff6 fs3 fc2 sc0 ls5 ws0\">Timing of r<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue recognition<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y283c w1b5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">Over<span class=\"_ _0\"></span> time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x451 y283c w1b6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">483<span class=\"_ _2\"></span>,491<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x452 y283c w1b7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">396,354<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x453 y283c w1b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">358,122<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x454 y283c w79 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5d ws6b\">316,866<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x455 y283c w1b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">2<span class=\"_ _2\"></span>9,3<span class=\"_ _2\"></span>82<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x456 y283c w1ba h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1,<span class=\"_ _2\"></span>584,2<span class=\"_ _2\"></span>15<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y283d w1bb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">At a poin<span class=\"_ _0\"></span>t in time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x457 y283d w1bc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">41<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x458 y283d w1bd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">3,<span class=\"_ _2\"></span>508<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x459 y283d w1be h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,52<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45a y283d w1bf h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">11<span class=\"_ _2\"></span>,427<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45b y283d w1c0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">13,255<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45c y283d w1c1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">78,952<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x45d y2834 w1c2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">524,732<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45e y2834 w1c3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">39<span class=\"_ _2\"></span>9,8<span class=\"_ _2\"></span>62<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x45f y2834 w1c4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">3<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>4<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x460 y2834 w1c5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">32<span class=\"_ _2\"></span>8,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x461 y2834 w1c6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">42,6<span class=\"_ _2\"></span>37<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x462 y2834 w1c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"gs150\"><table class=\"s w1c8 h71\" id=\"_32d9e546-eaa1-4fe7-8e16-65bb6a097d85\"><tr><td></td><td></td><td></td><td class=\"t m0 x463 h26 y28c7 ff6 fs19 fc2 sc0 ls5 ws0\">Netherlands </td><td></td><td class=\"t m0 x449 h26 y28c8 ff6 fs19 fc2 sc0 ls5 ws0\">Middle  </td><td></td></tr><tr><td class=\"t m0 x280 h26 y28c9 ff6 fs19 fc2 sc0 ls5 ws0\">2022 (resta<span class=\"_ _0\"></span>ted)<span class=\"_ _2e2\"> </span></td><td></td><td></td><td class=\"t m0 x464 h26 y28ca ff6 fs19 fc2 sc0 ls5 ws0\">including<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x44a h26 y28cb ff6 fs19 fc2 sc0 ls5 ws0\">East &amp;<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28cc w4e h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x465 y28cc w1c9 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 lse6 ws107\">DAC<span class=\"_ _2\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x466 y28cc w1ca h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Rest of<span class=\"_ _0\"></span> Europe<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x467 y28cc w1cb h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x468 y28cc w1cc h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 lse7 ws108\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x44f y28cd w1cd h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Asia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x469 y28cd w1ce h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28ce ff6 fs3 fc2 sc0 ls5 ws0\">Timing of r<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue recognition<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y283c w1b5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Over<span class=\"_ _0\"></span> time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46a y283c w1cf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">495<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>268<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46b y283c w1d0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsbb ws3b\">385,772<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46c y283c w1d1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">31<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>37<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46d y283c w1d2 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">31<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46e y283c w1d3 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls6c ws7d\">28<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>78<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x46f y283c w1d4 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">1,<span class=\"_ _2\"></span>540,<span class=\"_ _2\"></span>323<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w1bb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At a poin<span class=\"_ _0\"></span>t in time<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x470 y2833 w1d5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls91 ws9e\">4<span class=\"_ _28\"></span>3<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>74<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x471 y2833 w1d6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">8,<span class=\"_ _2\"></span>579<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x472 y2833 w1d7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">8,<span class=\"_ _2\"></span>592<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x473 y2833 w1d8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">23<span class=\"_ _2\"></span>,0<span class=\"_ _2\"></span>87<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x474 y2833 w1d9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x475 y2833 w1da h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">9<span class=\"_ _2\"></span>9,1<span class=\"_ _28\"></span>23<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x476 y2834 w195 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">539,<span class=\"_ _0\"></span>014<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x477 y2834 w1db h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">394,35<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x478 y2834 w19d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">323<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>63<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x479 y2834 w1dc h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">338,<span class=\"_ _2\"></span>221<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x47a y2834 w1a7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse2 ws30\">4<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>897<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x47b y2834 w1dd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1,<span class=\"_ _2\"></span>639,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs151\">Major customers<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs152\">In FY23 and FY22, no single customer generated mor<span class=\"_ _0\"></span>e than 10% o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s rev<span class=\"_ _0\"></span>enue.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls6a ws7b gs153\">Other information<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs154\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s rev<span class=\"_ _0\"></span>enue fr<span class=\"_ _0\"></span>om external customers, its net f<span class=\"_ _0\"></span>ees and information about its segment assets (<span class=\"_ _0\"></span>non-curren<span class=\"_ _0\"></span>t assets ex<span class=\"_ _0\"></span>cluding </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs155\">deferred <span class=\"_ _0\"></span>tax assets<span class=\"_ _0\"></span>) b<span class=\"_ _0\"></span>y k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y location ar<span class=\"_ _0\"></span>e detailed below:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs156\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs157\"><table class=\"s w1de h73\" id=\"_50571da8-5c47-4631-b29a-0e316620335d\"><tr><td></td><td class=\"c n x47c y28cf w18f h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x47d y28cf w190 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x47e y28d0 w1df h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x47f y28d0 w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x480 y28d0 w1df h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x481 y28d0 w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w1e0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x482 y28b4 w1e1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">453,537<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x483 y28b4 w1e2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">468,352<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x484 y28b4 w1e3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">130<span class=\"_ _2\"></span>,8<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x275 y28b4 w1e4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">1<span class=\"_ _2\"></span>31,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>80<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w1e5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x485 y28d1 w1e6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">350,<span class=\"_ _2\"></span>295<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x486 y28d1 w1e7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x487 y28d1 w1e8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x488 y28d1 w1e9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">72,931<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w1ea h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43c y28d2 w1eb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">328,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x489 y28d2 w1a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">338<span class=\"_ _2\"></span>,22<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43e y28d2 w1a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">9<span class=\"_ _2\"></span>6,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43f y28d2 w1a4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">111<span class=\"_ _2\"></span>,54<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w1ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48a y28b7 w1ed h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls79 wsd\">263<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>461<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48b y28b7 w1ee h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">262,999<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48c y28b7 w1ef h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">44,953<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48d y28b7 w1f0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">46,6<span class=\"_ _2\"></span>89<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w1f1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48e y28d3 w1f2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">10,813<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48f y28d3 w1f3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,793<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x490 y28d3 w1f4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x491 y28d3 w1f5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">9,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28d4 ff6 fs3 fc2 sc0 ls91 ws9e\">RoW<span class=\"_ _2e2\"> </span></td><td class=\"c n x492 y2833 w1f6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">25<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x493 y2833 w1f7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7b ws89\">24<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>25<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x494 y2833 w1f8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>0,1<span class=\"_ _28\"></span>47<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x495 y2833 w1f9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb7 wscc\">58,<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x496 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x497 y2834 w1dd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x498 y2834 w1fa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x499 y2834 w1ad h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 hf ff6 fsb fc2 sc0 ls5 ws0 gs158\">1<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs159\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs15a\"><table class=\"s w1fb h74\" id=\"_26ee2260-eb12-46b3-a68a-bfd1baf1a310\"><tr><td></td><td class=\"t m0 x3df h29 y28d5 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e0 h26 y28d5 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h29 y28d6 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y28d6 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h5 y28d7 ff2 fs3 fc2 sc0 ls5 ws0\">Non-current assets<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b4 w1e0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49a y28b4 w1fc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">11,89<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49b y28b4 w1fd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">1<span class=\"_ _2\"></span>6,<span class=\"_ _2\"></span>313<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w1ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49c y28d1 w1fe h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">11,458<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49d y28d1 w1ff h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls91 ws9e\">5<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>74<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w1e5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49e y28d2 w200 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">5<span class=\"_ _2\"></span>,678<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49f y28d2 w201 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">2,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w1f1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a0 y28b7 w202 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">2<span class=\"_ _2\"></span>,73<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a1 y28b7 w203 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _28\"></span>,14<span class=\"_ _28\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w1ea h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a2 y28d3 w204 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">2,6<span class=\"_ _2\"></span>87<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a3 y28d3 w205 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls74 ws39\">3,962<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28d8 ff6 fs3 fc2 sc0 ls91 ws9e\">RoW<span class=\"_ _2e2\"> </span></td><td class=\"c n x4a4 y283d w206 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">3,7<span class=\"_ _2\"></span>38<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a5 y283d w207 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a6 y2834 w208 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>8<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a7 y2834 wc8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">36,0<span class=\"_ _2\"></span>95<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 hf ff6 fsb fc2 sc0 ls5 ws0 gs15b\">1<span class=\"_ _2e2\"> </span></div><div class=\"t m0 he ff6 fsa fc2 sc0 ls5 ws0 gs15c\">1. <span class=\"_ _20\"> </span>RoW (Re<span class=\"_ _2\"></span>st o<span class=\"_ _2\"></span>f Wor<span class=\"_ _2\"></span>ld) i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>s al<span class=\"_ _2\"></span>l co<span class=\"_ _2\"></span>unt<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>es o<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er t<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>n lis<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs15d\">Non-current asse<span class=\"_ _0\"></span>ts do not include Deferr<span class=\"_ _0\"></span>ed T<span class=\"_ _2e\"></span>ax Asse<span class=\"_ _0\"></span>ts as the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e not re<span class=\"_ _0\"></span>viewed b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the CODM.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Reve<span class=\"_ _2\"></span>nu<span class=\"_ _2\"></span>e<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from contracts <span class=\"_ _0\"></span>with customers is recognised <span class=\"_ _0\"></span>when or as <span class=\"_ _0\"></span>the Group sa<span class=\"_ _0\"></span><span class=\"_ _2e2\">tisfies a performance obligation by</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transferring service to a client. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent placements, <span class=\"_ _0\"></span>the Group principally<span class=\"_ _0\"></span><span class=\"_ _2e2\"> satisfies its performance obligations at a poin</span><span class=\"_ _0\"></span>t in time; <span class=\"_ _0\"></span>for Contract placements, <span class=\"_ _0\"></span><span class=\"_ _2e2\">the Group satisfies its performance obliga</span><span class=\"_ _0\"></span>tions ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>time. Re<span class=\"_ _0\"></span>venue is sho<span class=\"_ _0\"></span>wn net of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue added tax and other<span class=\"_ _0\"></span> sales-related <span class=\"_ _0\"></span>taxes, credit no<span class=\"_ _0\"></span>tes, rebates and discounts and after<span class=\"_ _0\"></span> elimination of<span class=\"_ _0\"></span> sales within <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Contract re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the supply<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> professional services, <span class=\"_ _0\"></span>which is mainly<span class=\"_ _0\"></span> based on the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> a contractor<span class=\"_ _0\"></span>, is recognised <span class=\"_ _0\"></span>when the service has been pro<span class=\"_ _0\"></span>vided. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue from P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>ts is typically<span class=\"_ _0\"></span><span class=\"_ _2e2\"> based on a fix</span><span class=\"_ _0\"></span>ed percentage of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the candidate\u2019<span class=\"_ _0\"></span>s remuneration pack<span class=\"_ _0\"></span>age and is recognised <span class=\"_ _0\"></span>when the candidate commences emplo<span class=\"_ _0\"></span>yment. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue earned but not inv<span class=\"_ _0\"></span>oiced at <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end is accrued and included in \u2018Contract assets\u2019 (it r<span class=\"_ _0\"></span>epresents a <span class=\"_ _0\"></span>variable part of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he management team applies a constrain<span class=\"_ _0\"></span>t in the <span class=\"_ _0\"></span>form of<span class=\"_ _0\"></span> the historical shrink<span class=\"_ _0\"></span>age rate to Contract asse<span class=\"_ _0\"></span>ts, aimed at pre<span class=\"_ _0\"></span>venting <span class=\"_ _0\"></span>the ov<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>-recognition of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue.<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from re<span class=\"_ _0\"></span>tained assignments is recognised on completion of<span class=\"_ _0\"></span> certain pre-agr<span class=\"_ _0\"></span>eed stages of <span class=\"_ _0\"></span>the service. F<span class=\"_ _0\"></span>ees receiv<span class=\"_ _0\"></span>ed for the service are non-refundable.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> bad debt pro<span class=\"_ _0\"></span>vision is established for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> non-fulfilment o</span><span class=\"_ _0\"></span>f P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>t and Contract rev<span class=\"_ _0\"></span>enue obligations, <span class=\"_ _0\"></span>which is <span class=\"_ _2e2\">netted off</span><span class=\"_ _0\"></span> against the gr<span class=\"_ _0\"></span>oss trade receiv<span class=\"_ _0\"></span>ables on the <span class=\"_ _0\"></span>face of<span class=\"_ _0\"></span> the statemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position.<span class=\"_ _2e2\"> </span></span>Co<span class=\"_ _2\"></span>st of sale<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span>Cost of<span class=\"_ _0\"></span> sales consists of <span class=\"_ _0\"></span>the contractors\u2019 (including emplo<span class=\"_ _0\"></span>yed con<span class=\"_ _0\"></span>tractors<span class=\"_ _0\"></span>) cost of supplying services and an<span class=\"_ _0\"></span>y costs dir<span class=\"_ _0\"></span>ectly attributable to them.<span class=\"_ _2e2\"> </span>Net fees<span class=\"_ _2e2\"> </span>Net <span class=\"_ _0\"></span>fees repr<span class=\"_ _0\"></span>esent rev<span class=\"_ _0\"></span>enue less cost of<span class=\"_ _0\"></span> sales and consist of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>total placement <span class=\"_ _0\"></span>fees of<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent candidates and the mar<span class=\"_ _0\"></span>gin earned on the placement o<span class=\"_ _0\"></span>f contractors.<span class=\"_ _2e2\"> </span>Critical accounting estimates Rev<span class=\"_ _0\"></span>enue recognition (<span class=\"_ _0\"></span>Contract assets<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>Contract re<span class=\"_ _0\"></span>venue is recognised <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>the supply of<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>fessional services has been render<span class=\"_ _0\"></span>ed. T<span class=\"_ _0\"></span>his includes an assessmen<span class=\"_ _0\"></span>t of prof<span class=\"_ _0\"></span>essional services received b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the client <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> services provided b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> contractors between <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> the last r<span class=\"_ _0\"></span>eceived <span class=\"_ _0\"></span>timesheet and the year<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>end.<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue is accrued (kno<span class=\"_ _0\"></span>wn as Contract assets<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or contracts <span class=\"_ _0\"></span>which are <span class=\"_ _0\"></span>valid in <span class=\"_ _0\"></span>the period, but <span class=\"_ _0\"></span>where no timeshee<span class=\"_ _0\"></span>t has been receiv<span class=\"_ _0\"></span>ed or appro<span class=\"_ _0\"></span>ved, and <span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore billing and paymen<span class=\"_ _0\"></span>ts to contractors hav<span class=\"_ _0\"></span>e not <span class=\"_ _0\"></span>taken place. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f unsubmitted/<span class=\"_ _2e2\"> </span>unappro<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>timesheets for<span class=\"_ _0\"></span> each individual contractor<span class=\"_ _0\"></span> is sy<span class=\"_ _0\"></span>stem generated and the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> each contractor is adjusted for<span class=\"_ _0\"></span> expected holida<span class=\"_ _0\"></span>ys and <span class=\"_ _0\"></span>the historical shrinkage rate.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he ke<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> estimation uncertainty<span class=\"_ _0\"></span> arises from determining <span class=\"_ _0\"></span>the historical shrinkage ra<span class=\"_ _0\"></span>te which is used <span class=\"_ _0\"></span>to constrain the <span class=\"_ _0\"></span>variable part of<span class=\"_ _0\"></span> rev<span class=\"_ _0\"></span>enue, i.e. Contract assets, a<span class=\"_ _0\"></span>t the reporting date. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he historical shrink<span class=\"_ _0\"></span>age rate represen<span class=\"_ _0\"></span>ts a full-<span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> (12<span class=\"_ _0\"></span>-month rolling<span class=\"_ _0\"></span>) average pa<span class=\"_ _0\"></span>ttern in which re<span class=\"_ _0\"></span>venue r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> expected <span class=\"_ _0\"></span>timesheets is reduced <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ersus the actual <span class=\"_ _0\"></span>timesheets receiv<span class=\"_ _0\"></span>ed and appro<span class=\"_ _0\"></span><span class=\"_ _2e2\">ved each month.<span class=\"_ _2e2\"> </span></span>In FY23, <span class=\"_ _0\"></span>the average shrink<span class=\"_ _0\"></span>age rate w<span class=\"_ _0\"></span>as appro<span class=\"_ _0\"></span>ximately 12.8% acr<span class=\"_ _0\"></span>oss the Gr<span class=\"_ _0\"></span>oup (FY22: 14.6%).<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> 10% increase in this k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y assump<span class=\"_ _0\"></span>tion could have an impact of<span class=\"_ _0\"></span> appro<span class=\"_ _0\"></span>ximately<span class=\"_ _0\"></span> \u00a30.3 million on <span class=\"_ _0\"></span>the amount of<span class=\"_ _0\"></span> Contract net <span class=\"_ _0\"></span>fees (\u00a31.3 million on re<span class=\"_ _0\"></span>venue less \u00a31.<span class=\"_ _0\"></span>0 million on costs of sales<span class=\"_ _0\"></span>) in <span class=\"_ _0\"></span>the Consolidated Income Statemen<span class=\"_ _0\"></span>t in the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Reve<span class=\"_ _2\"></span>nu<span class=\"_ _2\"></span>e<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from contracts <span class=\"_ _0\"></span>with customers is recognised <span class=\"_ _0\"></span>when or as <span class=\"_ _0\"></span>the Group sa<span class=\"_ _0\"></span><span class=\"_ _2e2\">tisfies a performance obligation by</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transferring service to a client. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent placements, <span class=\"_ _0\"></span>the Group principally<span class=\"_ _0\"></span><span class=\"_ _2e2\"> satisfies its performance obligations at a poin</span><span class=\"_ _0\"></span>t in time; <span class=\"_ _0\"></span>for Contract placements, <span class=\"_ _0\"></span><span class=\"_ _2e2\">the Group satisfies its performance obliga</span><span class=\"_ _0\"></span>tions ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>time. Re<span class=\"_ _0\"></span>venue is sho<span class=\"_ _0\"></span>wn net of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue added tax and other<span class=\"_ _0\"></span> sales-related <span class=\"_ _0\"></span>taxes, credit no<span class=\"_ _0\"></span>tes, rebates and discounts and after<span class=\"_ _0\"></span> elimination of<span class=\"_ _0\"></span> sales within <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Contract re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the supply<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> professional services, <span class=\"_ _0\"></span>which is mainly<span class=\"_ _0\"></span> based on the number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> hours w<span class=\"_ _0\"></span>orked b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> a contractor<span class=\"_ _0\"></span>, is recognised <span class=\"_ _0\"></span>when the service has been pro<span class=\"_ _0\"></span>vided. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue from P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>ts is typically<span class=\"_ _0\"></span><span class=\"_ _2e2\"> based on a fix</span><span class=\"_ _0\"></span>ed percentage of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the candidate\u2019<span class=\"_ _0\"></span>s remuneration pack<span class=\"_ _0\"></span>age and is recognised <span class=\"_ _0\"></span>when the candidate commences emplo<span class=\"_ _0\"></span>yment. R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue earned but not inv<span class=\"_ _0\"></span>oiced at <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end is accrued and included in \u2018Contract assets\u2019 (it r<span class=\"_ _0\"></span>epresents a <span class=\"_ _0\"></span>variable part of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he management team applies a constrain<span class=\"_ _0\"></span>t in the <span class=\"_ _0\"></span>form of<span class=\"_ _0\"></span> the historical shrink<span class=\"_ _0\"></span>age rate to Contract asse<span class=\"_ _0\"></span>ts, aimed at pre<span class=\"_ _0\"></span>venting <span class=\"_ _0\"></span>the ov<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>-recognition of<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>venue.<span class=\"_ _2e2\"> </span>Re<span class=\"_ _0\"></span>venue <span class=\"_ _0\"></span>from re<span class=\"_ _0\"></span>tained assignments is recognised on completion of<span class=\"_ _0\"></span> certain pre-agr<span class=\"_ _0\"></span>eed stages of <span class=\"_ _0\"></span>the service. F<span class=\"_ _0\"></span>ees receiv<span class=\"_ _0\"></span>ed for the service are non-refundable.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> bad debt pro<span class=\"_ _0\"></span>vision is established for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> non-fulfilment o</span><span class=\"_ _0\"></span>f P<span class=\"_ _0\"></span>ermanent placemen<span class=\"_ _0\"></span>t and Contract rev<span class=\"_ _0\"></span>enue obligations, <span class=\"_ _0\"></span>which is <span class=\"_ _2e2\">netted off</span><span class=\"_ _0\"></span> against the gr<span class=\"_ _0\"></span>oss trade receiv<span class=\"_ _0\"></span>ables on the <span class=\"_ _0\"></span>face of<span class=\"_ _0\"></span> the statemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position.<span class=\"_ _2e2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "Co<span class=\"_ _2\"></span>st of sale<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span>Cost of<span class=\"_ _0\"></span> sales consists of <span class=\"_ _0\"></span>the contractors\u2019 (including emplo<span class=\"_ _0\"></span>yed con<span class=\"_ _0\"></span>tractors<span class=\"_ _0\"></span>) cost of supplying services and an<span class=\"_ _0\"></span>y costs dir<span class=\"_ _0\"></span>ectly attributable to them.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "sthreeplc:DescriptionOfAccountingPolicyForCostOfSales",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "Net fees<span class=\"_ _2e2\"> </span>Net <span class=\"_ _0\"></span>fees repr<span class=\"_ _0\"></span>esent rev<span class=\"_ _0\"></span>enue less cost of<span class=\"_ _0\"></span> sales and consist of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>total placement <span class=\"_ _0\"></span>fees of<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ermanent candidates and the mar<span class=\"_ _0\"></span>gin earned on the placement o<span class=\"_ _0\"></span>f contractors.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "sthreeplc:DescriptionOfAccountingPolicyForNetFees",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "<div class=\"t m0 h2b ff7 fs8 fc2 sc0 ls2c ws31 gs149\">3 <span class=\"_ _3f\"> </span>Administrative e<span class=\"_ _0\"></span>xpenses<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls5 ws0 gs14a\">(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>) <span class=\"_ _3b\"> </span>Oper<span class=\"_ _2\"></span>atin<span class=\"_ _2\"></span><span class=\"_ _2e2\">g profit i</span><span class=\"_ _2\"></span>s stat<span class=\"_ _2\"></span>ed af<span class=\"_ _2\"></span>ter ch<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>ing/(<span class=\"_ _5\"></span>cr<span class=\"_ _2\"></span>edit<span class=\"_ _2\"></span>ing):<span class=\"_ _2e2\"> </span></div><div class=\"gs14b\"><table class=\"s w23a h78\" id=\"_30a57e2e-4664-4cbe-ab89-acdeecca155d\"><tr><td></td><td class=\"c n x258 y28de w23b h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28de w209 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28df w23c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Staff</span><span class=\"_ _0\"></span> costs (note 4<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d4 y28df w23d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb8 wscd\">25<span class=\"_ _2\"></span>5,0<span class=\"_ _2\"></span>07<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d5 y28df w23e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">266,010<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b2 w23f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Depreciation (<span class=\"_ _0\"></span>note 9<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x28a y28b2 w240 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">15,898<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d6 y28b2 w241 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">18<span class=\"_ _2\"></span>,682<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28e0 w242 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Amortisation (no<span class=\"_ _0\"></span>te 10)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d7 y28e0 w243 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5d ws6b\">16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d8 y28e0 w244 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">220<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w245 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Loss on disposal of<span class=\"_ _0\"></span> property<span class=\"_ _0\"></span>, plan<span class=\"_ _0\"></span>t and equipment (no<span class=\"_ _0\"></span>te 9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d9 y28b4 w246 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">160<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4da y28b4 w247 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">122<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w248 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Gain on lease modification (</span>no<span class=\"_ _0\"></span>te 9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4db y28b5 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4dc y28b5 w249 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(2<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w24a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Impairment of<span class=\"_ _0\"></span> intangible assets (no<span class=\"_ _0\"></span>te 10)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4dd y28d2 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4de y28d2 w24b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w24c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Loss on disposal of<span class=\"_ _0\"></span> intangible assets (<span class=\"_ _0\"></span>note 10<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4df y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e0 y28b7 w24d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>76<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w24e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Service lease charges \u2013 Buildings<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e1 y283c w24f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">2<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e2 y283c w250 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">2,<span class=\"_ _2\"></span>426<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w251 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Service lease charges \u2013 Cars<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e3 y2833 w252 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1,890<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e4 y2833 w253 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">1<span class=\"_ _2\"></span>,39<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w254 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change losses<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e5 y2834 w255 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1,882<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e6 y2834 w256 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb7 wscc\">1,<span class=\"_ _0\"></span>164<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls3 ws3 gs175\">(b<span class=\"_ _5\"></span>) <span class=\"_ _3b\"> </span>Auditors<span class=\"_ _0\"></span>\u2019 remuneration<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs176\">During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group (including its subsidiaries<span class=\"_ _0\"></span>) obtained <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing services fr<span class=\"_ _0\"></span>om the Compan<span class=\"_ _0\"></span>y\u2019s auditors and its associates.<span class=\"_ _2e2\"> </span></div><div class=\"gs14f\"><table class=\"s w257 h79\" id=\"_418e236d-3e53-45eb-932a-cf85b6712c93\"><tr><td></td><td class=\"c n x258 y28d0 w258 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28d0 w3a h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28e1 ff6 fs3 fc2 sc0 ls5 ws0\">Fees pa<span class=\"_ _0\"></span>yable <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _0\"></span>s auditors f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the audit of <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s annual financial statemen</span><span class=\"_ _0\"></span>ts:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b5 w259 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 recurring and non-recurring audit <span class=\"_ _0\"></span>fees<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e7 y28b5 w25a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">699<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e8 y28b5 w25b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">523<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28e2 ff6 fs3 fc2 sc0 ls5 ws0\">Fees pa<span class=\"_ _0\"></span>yable <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _0\"></span>s auditors and <span class=\"_ _0\"></span>their associates <span class=\"_ _0\"></span>for o<span class=\"_ _0\"></span>ther services <span class=\"_ _0\"></span>to the Gr<span class=\"_ _0\"></span>oup:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b7 w25c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 audit of <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s subsidiaries pursuant <span class=\"_ _0\"></span>to legislation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e9 y28b7 w25d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">429<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ea y28b7 w25e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">402<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y283c w25f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 audit-related assurance services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4eb y283c w260 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ec y283c w261 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w262 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 all other non-audit services including <span class=\"_ _0\"></span>Vie<span class=\"_ _0\"></span>wpoint subscription<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ed y2833 w263 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ee y2833 w264 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w265 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Fee<span class=\"_ _2\"></span>s ch<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>ed to o<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g pr<span class=\"_ _2\"></span><span class=\"_ _2e2\">ofit<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4ef y2834 w266 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f0 y2834 w267 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">938<span class=\"_ _2e2\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "3 <span class=\"_ _3f\"> </span>Administrative e<span class=\"_ _0\"></span>xpenses<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>) <span class=\"_ _3b\"> </span>Oper<span class=\"_ _2\"></span>atin<span class=\"_ _2\"></span><span class=\"_ _2e2\">g profit i</span><span class=\"_ _2\"></span>s stat<span class=\"_ _2\"></span>ed af<span class=\"_ _2\"></span>ter ch<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>ing/(<span class=\"_ _5\"></span>cr<span class=\"_ _2\"></span>edit<span class=\"_ _2\"></span>ing):<span class=\"_ _2e2\"> </span><table class=\"s w23a h78\" id=\"_30a57e2e-4664-4cbe-ab89-acdeecca155d\"><tr><td></td><td class=\"c n x258 y28de w23b h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28de w209 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28df w23c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Staff</span><span class=\"_ _0\"></span> costs (note 4<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d4 y28df w23d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb8 wscd\">25<span class=\"_ _2\"></span>5,0<span class=\"_ _2\"></span>07<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d5 y28df w23e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">266,010<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b2 w23f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Depreciation (<span class=\"_ _0\"></span>note 9<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x28a y28b2 w240 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">15,898<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d6 y28b2 w241 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">18<span class=\"_ _2\"></span>,682<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28e0 w242 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Amortisation (no<span class=\"_ _0\"></span>te 10)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d7 y28e0 w243 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5d ws6b\">16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d8 y28e0 w244 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">220<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w245 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Loss on disposal of<span class=\"_ _0\"></span> property<span class=\"_ _0\"></span>, plan<span class=\"_ _0\"></span>t and equipment (no<span class=\"_ _0\"></span>te 9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d9 y28b4 w246 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">160<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4da y28b4 w247 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">122<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w248 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Gain on lease modification (</span>no<span class=\"_ _0\"></span>te 9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4db y28b5 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4dc y28b5 w249 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(2<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w24a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Impairment of<span class=\"_ _0\"></span> intangible assets (no<span class=\"_ _0\"></span>te 10)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4dd y28d2 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4de y28d2 w24b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w24c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Loss on disposal of<span class=\"_ _0\"></span> intangible assets (<span class=\"_ _0\"></span>note 10<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4df y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e0 y28b7 w24d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>76<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w24e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Service lease charges \u2013 Buildings<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e1 y283c w24f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">2<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e2 y283c w250 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">2,<span class=\"_ _2\"></span>426<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w251 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Service lease charges \u2013 Cars<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e3 y2833 w252 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1,890<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e4 y2833 w253 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">1<span class=\"_ _2\"></span>,39<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w254 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change losses<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e5 y2834 w255 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1,882<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e6 y2834 w256 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb7 wscc\">1,<span class=\"_ _0\"></span>164<span class=\"_ _2e2\"> </span></div></td></tr></table><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs15f\">Aggr<span class=\"_ _0\"></span>egate remuneration of<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees, including Directors, in continuing opera<span class=\"_ _0\"></span>tions was:<span class=\"_ _2e2\"> </span></div><div class=\"gs160\"><table class=\"s w268 h75\" id=\"_04a01ce7-5605-421c-ad54-5d0551a83b99\"><tr><td></td><td class=\"c n x4f1 y28d9 w269 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x4f2 y28d9 w4d h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td class=\"c n x258 y28bb w4e h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x42c y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f3 y28bb w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f4 y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f5 y28bb wa h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w26a h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls5 ws0\">W<span class=\"_ _0\"></span>ages and salaries (including bonuses<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f6 y28b5 w26b h60\"><div class=\"t m0 x257 h5 y2823 ff2 fs3 fc2 sc0 ls5d ws6b\">216,354<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f7 y28b5 w26c h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls5 ws0\">229,<span class=\"_ _2\"></span>46<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f8 y28b5 w26d h60\"><div class=\"t m0 x257 h5 y2823 ff2 fs3 fc2 sc0 ls74 ws39\">1,<span class=\"_ _2\"></span>637<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f9 y28b5 w26e h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 lsc ws6\">2,457<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w26f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Social security costs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4fa y28b6 w270 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">28,9<span class=\"_ _2\"></span>17<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4fb y28b6 w1a3 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">26,822<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4fc y28b6 w271 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">172<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4fd y28b6 w272 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">153<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w273 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other pension costs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4fe y28b7 w274 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">3<span class=\"_ _2\"></span>,090<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ff y28b7 w275 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>61<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x500 y28b7 w276 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">37<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x501 y28b7 w72 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">13<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w277 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>emporary<span class=\"_ _0\"></span><span class=\"_ _2e2\"> staff costs<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x502 y283c w278 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">1,761<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x503 y283c w279 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>513<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x504 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x505 y283c w54 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w27a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Share-based payments (<span class=\"_ _0\"></span>see note 19(b<span class=\"_ _5\"></span>))<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x506 y283d w27b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">4,885<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x507 y283d w27c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">5,05<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x508 y283d w27d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">226<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2aa y283d w27e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">525<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x509 y2834 w27f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb8 wscd\">25<span class=\"_ _2\"></span>5,0<span class=\"_ _2\"></span>07<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x50a y2834 w280 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">266,010<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x50b y2834 w281 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb8 wscd\">2,07<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x50c y2834 w282 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _28\"></span>8<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs161\">T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he staff costs capitalised during </span><span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> on internally<span class=\"_ _0\"></span> developed asse<span class=\"_ _0\"></span>ts (no<span class=\"_ _0\"></span>te 10) and no<span class=\"_ _0\"></span>t included in the abo<span class=\"_ _0\"></span>ve amounts <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs162\">\u00a32.<span class=\"_ _0\"></span><span class=\"_ _2e2\">7 million (FY22: \u00a30.3 million</span><span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs163\">T<span class=\"_ _0\"></span>he average mon<span class=\"_ _0\"></span>thly number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees (including Executiv<span class=\"_ _0\"></span>e Directors<span class=\"_ _0\"></span>) during <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear <span class=\"_ _0\"></span>was:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h29 ff2 fs19 fc2 sc0 ls5 ws0 gs164\">2023<span class=\"_ _2e2\"> </span></div><div class=\"gs165\"><table class=\"s w283 h7a\" id=\"_3b33b3a9-adbb-4617-a8ed-96362901024e\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x50d h29 y28e3 ff2 fs19 fc2 sc0 ls5 ws0\">Netherlands </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x50e h29 y28e4 ff2 fs19 fc2 sc0 ls5 ws0\">Rest  </td><td></td><td></td><td class=\"t m0 x50f h29 y28e5 ff2 fs19 fc2 sc0 ls5 ws0\">including </td><td class=\"t m0 x510 h29 y28e5 ff2 fs19 fc2 sc0 ls5 ws0\">Middle East </td><td class=\"t m0 x511 h29 y28e5 ff2 fs19 fc2 sc0 ls5 ws0\">Group  </td><td class=\"t m0 x512 h29 y28e5 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _0\"></span> </td></tr><tr><td></td><td class=\"c n x513 y28e6 w284 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">of E<span class=\"_ _0\"></span>urope<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x514 y28e6 w1af h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lse4 ws105\">DAC<span class=\"_ _2\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x515 y28e6 w285 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lse5 ws106\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x516 h29 y28e7 ff2 fs19 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x517 h29 y28e7 ff2 fs19 fc2 sc0 ls5 wsee\">&amp; Asia<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x518 h29 y28e7 ff2 fs19 fc2 sc0 ls5 ws0\">total<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x519 h29 y28e7 ff2 fs19 fc2 sc0 ls5 ws0\">total<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y283c w286 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Sales<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51a y283c w287 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">431<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51b y283c w288 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">818<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51c y283c w289 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">367<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51d y283c w28a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">356<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51e y283c w28b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">166<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51f y283c w188 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">2<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x520 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w28c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Non-sales<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x521 y2833 w28a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">635<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x522 y2833 w28d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">173<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x523 y2833 w28e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">131<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x524 y2833 w28f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">94<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x525 y2833 w290 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsbb ws3b\">29<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x526 y2833 w291 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">1,06<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x527 y2833 w292 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x528 y2834 w293 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">1,0<span class=\"_ _2\"></span>66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x529 y2834 w294 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">991<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x52a y2834 w295 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">498<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x52b y2834 w296 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">450<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x52c y2834 w297 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">195<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x52d y2834 w298 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">3,20<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x52e y2834 w292 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs166\">2022 (resta<span class=\"_ _0\"></span>ted)<span class=\"_ _2e2\"> </span></div><div class=\"gs167\"><table class=\"s w299 h7b\" id=\"_d98a98ea-0575-4a41-9082-6c3418bb7f5d\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x52f h26 y28e8 ff6 fs19 fc2 sc0 ls5 ws0\">Netherlands </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x50e h26 y28e9 ff6 fs19 fc2 sc0 ls5 ws0\">Rest  </td><td></td><td></td><td class=\"t m0 x530 h26 y28ea ff6 fs19 fc2 sc0 ls5 ws0\">including </td><td class=\"t m0 x531 h26 y28ea ff6 fs19 fc2 sc0 ls5 ws0\">Middle East </td><td class=\"t m0 x532 h26 y28ea ff6 fs19 fc2 sc0 ls5 ws0\">Group  </td><td class=\"t m0 x533 h26 y28ea ff6 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _0\"></span> </td></tr><tr><td></td><td class=\"c n x534 y28ec w29a h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\">of E<span class=\"_ _0\"></span>urope<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x535 y28ec w29b h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 lse6 ws107\">DACH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x536 y28ec w29c h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 lse7 ws108\">U<span class=\"_ _2\"></span>SA<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x537 h26 y28ed ff6 fs19 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x517 h26 y28ed ff6 fs19 fc2 sc0 ls5 wsee\">&amp; Asia<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x295 h26 y28ed ff6 fs19 fc2 sc0 ls5 ws0\">total<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x538 h26 y28ed ff6 fs19 fc2 sc0 ls5 ws0\">total<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28d3 w286 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Sales<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x539 y28d3 w29d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3 ws3\">487<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53a y28d3 w29e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls75 ws36\">827<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53b y28d3 w29f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">444<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53c y28d3 w2a0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">334<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53d y28d3 w2a1 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">190<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53e y28d3 w2a2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls49 ws17\">2,282<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53f y28d3 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w28c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Non-sales<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x521 y2833 w2a3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">620<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x540 y2833 w2a4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">138<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x541 y2833 w2a5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls69 ws32\">130<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x542 y2833 w72 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">81<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x543 y2833 w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x544 y2833 w2a6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc3 wsd5\">1,0<span class=\"_ _2\"></span>01<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x545 y2833 w33 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x546 y2834 w2a7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x547 y2834 w2a8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa1 wsad\">96<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x548 y2834 w2a9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">5<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x549 y2834 w2aa h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls17 ws14\">41<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54a y2834 w2ab h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls49 ws17\">222<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54b y2834 w2ac h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb8 wscd\">3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>283<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54c y2834 w33 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs168\">T<span class=\"_ _0\"></span>he break<span class=\"_ _0\"></span>down of<span class=\"_ _0\"></span> group headcount <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> has been restated <span class=\"_ _0\"></span><span class=\"_ _2e2\">to reflect </span><span class=\"_ _0\"></span>the new segmen<span class=\"_ _0\"></span>tal reporting structure (<span class=\"_ _0\"></span>see details </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs169\">in note 2 <span class=\"ff24\">Operating segments</span><span class=\"ws27\">).<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs16a\">T<span class=\"_ _0\"></span>he average number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees is derived b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> dividing the sum of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the number of<span class=\"_ _0\"></span> emplo<span class=\"_ _0\"></span>yees emplo<span class=\"_ _0\"></span>yed under<span class=\"_ _0\"></span> contracts of<span class=\"_ _0\"></span> service </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs16b\">in each month (<span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> throughout <span class=\"_ _0\"></span>the month or<span class=\"_ _0\"></span> not) b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the number o<span class=\"_ _0\"></span>f months in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial </span><span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, irrespectiv<span class=\"_ _0\"></span>e of<span class=\"_ _0\"></span> whether<span class=\"_ _0\"></span> the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> are </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs16c\">full-time or<span class=\"_ _0\"></span> part-time.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs16d\">T<span class=\"_ _0\"></span>here <span class=\"_ _0\"></span>were also 3<span class=\"_ _0\"></span>,441 (FY22: 3,<span class=\"_ _0\"></span>613) contractors engaged during <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Employ<span class=\"_ _0\"></span>ed Contractor<span class=\"_ _0\"></span> Model (ECM). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs16e\">not included in <span class=\"_ _0\"></span>the numbers above as <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e not considered <span class=\"_ _0\"></span>to be full-<span class=\"_ _0\"></span>time employ<span class=\"_ _0\"></span>ees of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he labour<span class=\"_ _0\"></span> costs of<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ed </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs16f\">contractors is tr<span class=\"_ _0\"></span>eated as the dir<span class=\"_ _0\"></span>ect costs attributable to <span class=\"_ _0\"></span>the delivery<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s recruitment services <span class=\"_ _0\"></span>to its clients. T<span class=\"_ _0\"></span>he en<span class=\"_ _0\"></span>tire ECM </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs170\">cost, which in <span class=\"_ _0\"></span>the current <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> amounted <span class=\"_ _0\"></span>to \u00a3349.<span class=\"_ _0\"></span>6 million (FY22: \u00a3335.9 million<span class=\"_ _0\"></span>), is ther<span class=\"_ _0\"></span>efore cap<span class=\"_ _0\"></span>tured within cost o<span class=\"_ _0\"></span>f sales.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs171\">Details of<span class=\"_ _0\"></span> the Dir<span class=\"_ _0\"></span>ectors\u2019 remunera<span class=\"_ _0\"></span>tion for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, including <span class=\"_ _0\"></span>the highest paid Director<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>which f<span class=\"_ _0\"></span>orm part of<span class=\"_ _0\"></span> these <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial statements, </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs172\">are pro<span class=\"_ _0\"></span>vided in the D<span class=\"_ _0\"></span>irectors\u2019 r<span class=\"_ _0\"></span>emuneration report (<span class=\"_ _0\"></span>section 1.<span class=\"_ _0\"></span>1).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs173\">Directors<span class=\"_ _0\"></span>\u2019 compensation for<span class=\"_ _0\"></span> loss of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> office </span><span class=\"_ _0\"></span>was \u00a30<span class=\"_ _0\"></span>.4 million (FY22: \u00a30.<span class=\"_ _0\"></span>1 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span></div>(b<span class=\"_ _5\"></span>) <span class=\"_ _3b\"> </span>Auditors<span class=\"_ _0\"></span>\u2019 remuneration<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group (including its subsidiaries<span class=\"_ _0\"></span>) obtained <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing services fr<span class=\"_ _0\"></span>om the Compan<span class=\"_ _0\"></span>y\u2019s auditors and its associates.<span class=\"_ _2e2\"> </span><table class=\"s w257 h79\" id=\"_418e236d-3e53-45eb-932a-cf85b6712c93\"><tr><td></td><td class=\"c n x258 y28d0 w258 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28d0 w3a h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28e1 ff6 fs3 fc2 sc0 ls5 ws0\">Fees pa<span class=\"_ _0\"></span>yable <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _0\"></span>s auditors f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the audit of <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s annual financial statemen</span><span class=\"_ _0\"></span>ts:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b5 w259 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 recurring and non-recurring audit <span class=\"_ _0\"></span>fees<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e7 y28b5 w25a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">699<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e8 y28b5 w25b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">523<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28e2 ff6 fs3 fc2 sc0 ls5 ws0\">Fees pa<span class=\"_ _0\"></span>yable <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _0\"></span>s auditors and <span class=\"_ _0\"></span>their associates <span class=\"_ _0\"></span>for o<span class=\"_ _0\"></span>ther services <span class=\"_ _0\"></span>to the Gr<span class=\"_ _0\"></span>oup:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b7 w25c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 audit of <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s subsidiaries pursuant <span class=\"_ _0\"></span>to legislation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e9 y28b7 w25d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">429<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ea y28b7 w25e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">402<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y283c w25f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 audit-related assurance services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4eb y283c w260 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ec y283c w261 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w262 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 all other non-audit services including <span class=\"_ _0\"></span>Vie<span class=\"_ _0\"></span>wpoint subscription<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ed y2833 w263 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ee y2833 w264 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w265 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Fee<span class=\"_ _2\"></span>s ch<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>ed to o<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g pr<span class=\"_ _2\"></span><span class=\"_ _2e2\">ofit<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4ef y2834 w266 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f0 y2834 w267 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">938<span class=\"_ _2e2\"> </span></div></td></tr></table>4 <span class=\"_ _3f\"> </span>Directors and employ<span class=\"_ _0\"></span>ees<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Employ<span class=\"_ _0\"></span><span class=\"_ _2e2\">ee benefits<span class=\"_ _2e2\"> </span></span>W<span class=\"_ _0\"></span>ages, salaries, bonuses, social security<span class=\"_ _0\"></span> contributions, paid annual leav<span class=\"_ _0\"></span>e or sick leav<span class=\"_ _0\"></span>e and any<span class=\"_ _0\"></span> other<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span><span class=\"_ _2e2\">ee benefits are </span>accrued in the period in <span class=\"_ _0\"></span>which the associa<span class=\"_ _0\"></span>ted services are rendered b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees to <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he Group operates defined con</span><span class=\"_ _0\"></span>tribution pension schemes. T<span class=\"_ _0\"></span>he assets o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the schemes are held separately<span class=\"_ _0\"></span> fr<span class=\"_ _0\"></span>om those of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group in independently<span class=\"_ _0\"></span> administered <span class=\"_ _0\"></span>funds. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he pension costs charged to <span class=\"_ _0\"></span>the income statement repr<span class=\"_ _0\"></span>esent the con<span class=\"_ _0\"></span>tributions payable b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup to <span class=\"_ _0\"></span>the funds during each period.<span class=\"_ _2e2\"> </span>Share-based payments<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group operates a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> equity-settled shar<span class=\"_ _0\"></span>e-based arrangements, under <span class=\"_ _0\"></span>which it receiv<span class=\"_ _0\"></span>es services from emplo<span class=\"_ _0\"></span>yees in return <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> equity instruments o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he cost o<span class=\"_ _0\"></span>f equity<span class=\"_ _0\"></span>-settled transactions <span class=\"_ _0\"></span>with employ<span class=\"_ _0\"></span>ees is measured b<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>eference <span class=\"_ _0\"></span>to the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue at <span class=\"_ _0\"></span>the date when equity<span class=\"_ _0\"></span> instruments are gran<span class=\"_ _0\"></span>ted and is recognised as an expense o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>esting period, which ends on the date on <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ees become fully<span class=\"_ _0\"></span> entitled to <span class=\"_ _0\"></span>the award. F<span class=\"_ _0\"></span>air<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value is determined b<span class=\"_ _0\"></span>y using an appr<span class=\"_ _0\"></span>opriate valuation model.<span class=\"_ _2e2\"> </span>No expense is r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> awar<span class=\"_ _0\"></span>ds that do no<span class=\"_ _0\"></span>t ultimately <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>est. For<span class=\"_ _0\"></span> the aw<span class=\"_ _0\"></span>ards <span class=\"_ _0\"></span>with non-v<span class=\"_ _0\"></span>esting conditions (aw<span class=\"_ _0\"></span>ards <span class=\"_ _0\"></span>that do not have an e<span class=\"_ _0\"></span>xplicit or implicit service r<span class=\"_ _0\"></span>equirement), <span class=\"_ _0\"></span>the full cost of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the award is recognised on <span class=\"_ _0\"></span>the grant date, i.<span class=\"_ _0\"></span>e. the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e tr<span class=\"_ _0\"></span>eated as fully <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested irrespective o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> or not <span class=\"_ _0\"></span>the mark<span class=\"_ _0\"></span><span class=\"_ _2e2\">et condition is satisfied.<span class=\"_ _2e2\"> </span></span>A<span class=\"_ _0\"></span>t the end of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the reporting period, the cumulativ<span class=\"_ _0\"></span>e expense is calculated, r<span class=\"_ _0\"></span>epresenting <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>to which <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>vesting period has expired and <span class=\"_ _0\"></span>the best estimate of<span class=\"_ _0\"></span> the achie<span class=\"_ _0\"></span>vemen<span class=\"_ _0\"></span>t of non-mark<span class=\"_ _0\"></span>et conditions and <span class=\"_ _0\"></span>the number o<span class=\"_ _0\"></span>f equity<span class=\"_ _0\"></span> instruments <span class=\"_ _0\"></span>that will ultimately<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>est. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he movemen<span class=\"_ _0\"></span>t in cumulative e<span class=\"_ _0\"></span>xpense since the pre<span class=\"_ _0\"></span>vious <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end is recognised in <span class=\"_ _0\"></span>the income statement, with a corresponding credit r<span class=\"_ _0\"></span>ecognised in equity<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Where an equity<span class=\"_ _0\"></span>-settled award is cancelled, it is <span class=\"_ _0\"></span>treated as if<span class=\"_ _0\"></span> it had <span class=\"_ _0\"></span>vested on <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> cancellation and any<span class=\"_ _0\"></span> cost not <span class=\"_ _0\"></span>yet recognised in <span class=\"_ _0\"></span>the income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the award is e<span class=\"_ _0\"></span>xpensed immediately<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Any<span class=\"_ _0\"></span> compensation paid, up <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of the award, at <span class=\"_ _0\"></span>the cancellation or<span class=\"_ _0\"></span> settlement date, is deducted fr<span class=\"_ _0\"></span>om equity<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>with any<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>cess ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue being trea<span class=\"_ _0\"></span>ted as an expense in <span class=\"_ _0\"></span>the income statement.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "3 <span class=\"_ _3f\"> </span>Administrative e<span class=\"_ _0\"></span>xpenses<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>) <span class=\"_ _3b\"> </span>Oper<span class=\"_ _2\"></span>atin<span class=\"_ _2\"></span><span class=\"_ _2e2\">g profit i</span><span class=\"_ _2\"></span>s stat<span class=\"_ _2\"></span>ed af<span class=\"_ _2\"></span>ter ch<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>ing/(<span class=\"_ _5\"></span>cr<span class=\"_ _2\"></span>edit<span class=\"_ _2\"></span>ing):<span class=\"_ _2e2\"> </span><table class=\"s w23a h78\" id=\"_30a57e2e-4664-4cbe-ab89-acdeecca155d\"><tr><td></td><td class=\"c n x258 y28de w23b h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28de w209 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28df w23c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Staff</span><span class=\"_ _0\"></span> costs (note 4<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d4 y28df w23d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb8 wscd\">25<span class=\"_ _2\"></span>5,0<span class=\"_ _2\"></span>07<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d5 y28df w23e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">266,010<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b2 w23f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Depreciation (<span class=\"_ _0\"></span>note 9<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x28a y28b2 w240 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">15,898<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d6 y28b2 w241 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">18<span class=\"_ _2\"></span>,682<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28e0 w242 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Amortisation (no<span class=\"_ _0\"></span>te 10)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d7 y28e0 w243 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5d ws6b\">16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d8 y28e0 w244 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">220<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w245 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Loss on disposal of<span class=\"_ _0\"></span> property<span class=\"_ _0\"></span>, plan<span class=\"_ _0\"></span>t and equipment (no<span class=\"_ _0\"></span>te 9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d9 y28b4 w246 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">160<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4da y28b4 w247 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">122<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w248 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Gain on lease modification (</span>no<span class=\"_ _0\"></span>te 9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4db y28b5 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4dc y28b5 w249 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(2<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w24a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Impairment of<span class=\"_ _0\"></span> intangible assets (no<span class=\"_ _0\"></span>te 10)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4dd y28d2 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4de y28d2 w24b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w24c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Loss on disposal of<span class=\"_ _0\"></span> intangible assets (<span class=\"_ _0\"></span>note 10<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4df y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e0 y28b7 w24d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>76<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w24e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Service lease charges \u2013 Buildings<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e1 y283c w24f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">2<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e2 y283c w250 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">2,<span class=\"_ _2\"></span>426<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w251 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Service lease charges \u2013 Cars<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e3 y2833 w252 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1,890<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e4 y2833 w253 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">1<span class=\"_ _2\"></span>,39<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w254 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change losses<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e5 y2834 w255 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1,882<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e6 y2834 w256 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb7 wscc\">1,<span class=\"_ _0\"></span>164<span class=\"_ _2e2\"> </span></div></td></tr></table>(b<span class=\"_ _5\"></span>) <span class=\"_ _3b\"> </span>Auditors<span class=\"_ _0\"></span>\u2019 remuneration<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group (including its subsidiaries<span class=\"_ _0\"></span>) obtained <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing services fr<span class=\"_ _0\"></span>om the Compan<span class=\"_ _0\"></span>y\u2019s auditors and its associates.<span class=\"_ _2e2\"> </span><table class=\"s w257 h79\" id=\"_418e236d-3e53-45eb-932a-cf85b6712c93\"><tr><td></td><td class=\"c n x258 y28d0 w258 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28d0 w3a h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28e1 ff6 fs3 fc2 sc0 ls5 ws0\">Fees pa<span class=\"_ _0\"></span>yable <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _0\"></span>s auditors f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the audit of <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s annual financial statemen</span><span class=\"_ _0\"></span>ts:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b5 w259 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 recurring and non-recurring audit <span class=\"_ _0\"></span>fees<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e7 y28b5 w25a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">699<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e8 y28b5 w25b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">523<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28e2 ff6 fs3 fc2 sc0 ls5 ws0\">Fees pa<span class=\"_ _0\"></span>yable <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _0\"></span>s auditors and <span class=\"_ _0\"></span>their associates <span class=\"_ _0\"></span>for o<span class=\"_ _0\"></span>ther services <span class=\"_ _0\"></span>to the Gr<span class=\"_ _0\"></span>oup:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b7 w25c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 audit of <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s subsidiaries pursuant <span class=\"_ _0\"></span>to legislation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e9 y28b7 w25d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">429<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ea y28b7 w25e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">402<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y283c w25f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 audit-related assurance services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4eb y283c w260 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ec y283c w261 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w262 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 all other non-audit services including <span class=\"_ _0\"></span>Vie<span class=\"_ _0\"></span>wpoint subscription<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ed y2833 w263 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ee y2833 w264 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w265 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Fee<span class=\"_ _2\"></span>s ch<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>ed to o<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g pr<span class=\"_ _2\"></span><span class=\"_ _2e2\">ofit<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4ef y2834 w266 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f0 y2834 w267 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">938<span class=\"_ _2e2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "3 <span class=\"_ _3f\"> </span>Administrative e<span class=\"_ _0\"></span>xpenses<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>) <span class=\"_ _3b\"> </span>Oper<span class=\"_ _2\"></span>atin<span class=\"_ _2\"></span><span class=\"_ _2e2\">g profit i</span><span class=\"_ _2\"></span>s stat<span class=\"_ _2\"></span>ed af<span class=\"_ _2\"></span>ter ch<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>ing/(<span class=\"_ _5\"></span>cr<span class=\"_ _2\"></span>edit<span class=\"_ _2\"></span>ing):<span class=\"_ _2e2\"> </span><table class=\"s w23a h78\" id=\"_30a57e2e-4664-4cbe-ab89-acdeecca155d\"><tr><td></td><td class=\"c n x258 y28de w23b h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28de w209 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28df w23c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Staff</span><span class=\"_ _0\"></span> costs (note 4<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d4 y28df w23d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb8 wscd\">25<span class=\"_ _2\"></span>5,0<span class=\"_ _2\"></span>07<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d5 y28df w23e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">266,010<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b2 w23f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Depreciation (<span class=\"_ _0\"></span>note 9<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x28a y28b2 w240 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">15,898<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d6 y28b2 w241 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">18<span class=\"_ _2\"></span>,682<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28e0 w242 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Amortisation (no<span class=\"_ _0\"></span>te 10)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d7 y28e0 w243 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5d ws6b\">16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d8 y28e0 w244 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">220<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w245 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Loss on disposal of<span class=\"_ _0\"></span> property<span class=\"_ _0\"></span>, plan<span class=\"_ _0\"></span>t and equipment (no<span class=\"_ _0\"></span>te 9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4d9 y28b4 w246 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">160<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4da y28b4 w247 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">122<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w248 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Gain on lease modification (</span>no<span class=\"_ _0\"></span>te 9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4db y28b5 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4dc y28b5 w249 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(2<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w24a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Impairment of<span class=\"_ _0\"></span> intangible assets (no<span class=\"_ _0\"></span>te 10)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4dd y28d2 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4de y28d2 w24b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w24c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Loss on disposal of<span class=\"_ _0\"></span> intangible assets (<span class=\"_ _0\"></span>note 10<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4df y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e0 y28b7 w24d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>76<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w24e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Service lease charges \u2013 Buildings<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e1 y283c w24f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">2<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e2 y283c w250 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">2,<span class=\"_ _2\"></span>426<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w251 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Service lease charges \u2013 Cars<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e3 y2833 w252 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1,890<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e4 y2833 w253 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">1<span class=\"_ _2\"></span>,39<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w254 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change losses<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e5 y2834 w255 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1,882<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e6 y2834 w256 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb7 wscc\">1,<span class=\"_ _0\"></span>164<span class=\"_ _2e2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Major customers<span class=\"_ _2e2\"> </span>In FY23 and FY22, no single customer generated mor<span class=\"_ _0\"></span>e than 10% o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s rev<span class=\"_ _0\"></span>enue.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s rev<span class=\"_ _0\"></span>enue fr<span class=\"_ _0\"></span>om external customers, its net f<span class=\"_ _0\"></span>ees and information about its segment assets (<span class=\"_ _0\"></span>non-curren<span class=\"_ _0\"></span>t assets ex<span class=\"_ _0\"></span>cluding deferred <span class=\"_ _0\"></span>tax assets<span class=\"_ _0\"></span>) b<span class=\"_ _0\"></span>y k<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>y location ar<span class=\"_ _0\"></span>e detailed below:<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1de h73\" id=\"_50571da8-5c47-4631-b29a-0e316620335d\"><tr><td></td><td class=\"c n x47c y28cf w18f h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x47d y28cf w190 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x47e y28d0 w1df h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x47f y28d0 w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x480 y28d0 w1df h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x481 y28d0 w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w1e0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x482 y28b4 w1e1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">453,537<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x483 y28b4 w1e2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">468,352<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x484 y28b4 w1e3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">130<span class=\"_ _2\"></span>,8<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x275 y28b4 w1e4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">1<span class=\"_ _2\"></span>31,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>80<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w1e5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x485 y28d1 w1e6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">350,<span class=\"_ _2\"></span>295<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x486 y28d1 w1e7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x487 y28d1 w1e8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x488 y28d1 w1e9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">72,931<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w1ea h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43c y28d2 w1eb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">328,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x489 y28d2 w1a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">338<span class=\"_ _2\"></span>,22<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43e y28d2 w1a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">9<span class=\"_ _2\"></span>6,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x43f y28d2 w1a4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">111<span class=\"_ _2\"></span>,54<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w1ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48a y28b7 w1ed h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls79 wsd\">263<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>461<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48b y28b7 w1ee h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">262,999<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48c y28b7 w1ef h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">44,953<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48d y28b7 w1f0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">46,6<span class=\"_ _2\"></span>89<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w1f1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48e y28d3 w1f2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">10,813<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x48f y28d3 w1f3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,793<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x490 y28d3 w1f4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x491 y28d3 w1f5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">9,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28d4 ff6 fs3 fc2 sc0 ls91 ws9e\">RoW<span class=\"_ _2e2\"> </span></td><td class=\"c n x492 y2833 w1f6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">25<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x493 y2833 w1f7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7b ws89\">24<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>25<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x494 y2833 w1f8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>0,1<span class=\"_ _28\"></span>47<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x495 y2833 w1f9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb7 wscc\">58,<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x496 y2834 w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x497 y2834 w1dd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x498 y2834 w1fa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x499 y2834 w1ad h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">43<span class=\"_ _2\"></span>0,616<span class=\"_ _2e2\"> </span></div></td></tr></table>1<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1fb h74\" id=\"_26ee2260-eb12-46b3-a68a-bfd1baf1a310\"><tr><td></td><td class=\"t m0 x3df h29 y28d5 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e0 h26 y28d5 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h29 y28d6 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y28d6 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h5 y28d7 ff2 fs3 fc2 sc0 ls5 ws0\">Non-current assets<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b4 w1e0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49a y28b4 w1fc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">11,89<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49b y28b4 w1fd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">1<span class=\"_ _2\"></span>6,<span class=\"_ _2\"></span>313<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w1ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49c y28d1 w1fe h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">11,458<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49d y28d1 w1ff h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls91 ws9e\">5<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>74<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w1e5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49e y28d2 w200 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">5<span class=\"_ _2\"></span>,678<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x49f y28d2 w201 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">2,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w1f1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a0 y28b7 w202 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">2<span class=\"_ _2\"></span>,73<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a1 y28b7 w203 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _28\"></span>,14<span class=\"_ _28\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w1ea h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a2 y28d3 w204 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">2,6<span class=\"_ _2\"></span>87<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a3 y28d3 w205 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls74 ws39\">3,962<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28d8 ff6 fs3 fc2 sc0 ls91 ws9e\">RoW<span class=\"_ _2e2\"> </span></td><td class=\"c n x4a4 y283d w206 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">3,7<span class=\"_ _2\"></span>38<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a5 y283d w207 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a6 y2834 w208 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>8<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4a7 y2834 wc8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">36,0<span class=\"_ _2\"></span>95<span class=\"_ _2e2\"> </span></div></td></tr></table>1<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "(b<span class=\"_ _5\"></span>) <span class=\"_ _3b\"> </span>Auditors<span class=\"_ _0\"></span>\u2019 remuneration<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group (including its subsidiaries<span class=\"_ _0\"></span>) obtained <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing services fr<span class=\"_ _0\"></span>om the Compan<span class=\"_ _0\"></span>y\u2019s auditors and its associates.<span class=\"_ _2e2\"> </span><table class=\"s w257 h79\" id=\"_418e236d-3e53-45eb-932a-cf85b6712c93\"><tr><td></td><td class=\"c n x258 y28d0 w258 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28d0 w3a h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28e1 ff6 fs3 fc2 sc0 ls5 ws0\">Fees pa<span class=\"_ _0\"></span>yable <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _0\"></span>s auditors f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the audit of <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s annual financial statemen</span><span class=\"_ _0\"></span>ts:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b5 w259 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 recurring and non-recurring audit <span class=\"_ _0\"></span>fees<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e7 y28b5 w25a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">699<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e8 y28b5 w25b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">523<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y28e2 ff6 fs3 fc2 sc0 ls5 ws0\">Fees pa<span class=\"_ _0\"></span>yable <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _0\"></span>s auditors and <span class=\"_ _0\"></span>their associates <span class=\"_ _0\"></span>for o<span class=\"_ _0\"></span>ther services <span class=\"_ _0\"></span>to the Gr<span class=\"_ _0\"></span>oup:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b7 w25c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 audit of <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s subsidiaries pursuant <span class=\"_ _0\"></span>to legislation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4e9 y28b7 w25d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">429<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ea y28b7 w25e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">402<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y283c w25f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 audit-related assurance services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4eb y283c w260 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ec y283c w261 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w262 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 all other non-audit services including <span class=\"_ _0\"></span>Vie<span class=\"_ _0\"></span>wpoint subscription<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ed y2833 w263 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ee y2833 w264 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w265 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Fee<span class=\"_ _2\"></span>s ch<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>ed to o<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g pr<span class=\"_ _2\"></span><span class=\"_ _2e2\">ofit<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4ef y2834 w266 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f0 y2834 w267 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">938<span class=\"_ _2e2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "4 <span class=\"_ _3f\"> </span>Directors and employ<span class=\"_ _0\"></span>ees<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Employ<span class=\"_ _0\"></span><span class=\"_ _2e2\">ee benefits<span class=\"_ _2e2\"> </span></span>W<span class=\"_ _0\"></span>ages, salaries, bonuses, social security<span class=\"_ _0\"></span> contributions, paid annual leav<span class=\"_ _0\"></span>e or sick leav<span class=\"_ _0\"></span>e and any<span class=\"_ _0\"></span> other<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span><span class=\"_ _2e2\">ee benefits are </span>accrued in the period in <span class=\"_ _0\"></span>which the associa<span class=\"_ _0\"></span>ted services are rendered b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees to <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he Group operates defined con</span><span class=\"_ _0\"></span>tribution pension schemes. T<span class=\"_ _0\"></span>he assets o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the schemes are held separately<span class=\"_ _0\"></span> fr<span class=\"_ _0\"></span>om those of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group in independently<span class=\"_ _0\"></span> administered <span class=\"_ _0\"></span>funds. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he pension costs charged to <span class=\"_ _0\"></span>the income statement repr<span class=\"_ _0\"></span>esent the con<span class=\"_ _0\"></span>tributions payable b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup to <span class=\"_ _0\"></span>the funds during each period.<span class=\"_ _2e2\"> </span>Share-based payments<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group operates a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> equity-settled shar<span class=\"_ _0\"></span>e-based arrangements, under <span class=\"_ _0\"></span>which it receiv<span class=\"_ _0\"></span>es services from emplo<span class=\"_ _0\"></span>yees in return <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> equity instruments o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he cost o<span class=\"_ _0\"></span>f equity<span class=\"_ _0\"></span>-settled transactions <span class=\"_ _0\"></span>with employ<span class=\"_ _0\"></span>ees is measured b<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>eference <span class=\"_ _0\"></span>to the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue at <span class=\"_ _0\"></span>the date when equity<span class=\"_ _0\"></span> instruments are gran<span class=\"_ _0\"></span>ted and is recognised as an expense o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>esting period, which ends on the date on <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ees become fully<span class=\"_ _0\"></span> entitled to <span class=\"_ _0\"></span>the award. F<span class=\"_ _0\"></span>air<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value is determined b<span class=\"_ _0\"></span>y using an appr<span class=\"_ _0\"></span>opriate valuation model.<span class=\"_ _2e2\"> </span>No expense is r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> awar<span class=\"_ _0\"></span>ds that do no<span class=\"_ _0\"></span>t ultimately <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>est. For<span class=\"_ _0\"></span> the aw<span class=\"_ _0\"></span>ards <span class=\"_ _0\"></span>with non-v<span class=\"_ _0\"></span>esting conditions (aw<span class=\"_ _0\"></span>ards <span class=\"_ _0\"></span>that do not have an e<span class=\"_ _0\"></span>xplicit or implicit service r<span class=\"_ _0\"></span>equirement), <span class=\"_ _0\"></span>the full cost of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the award is recognised on <span class=\"_ _0\"></span>the grant date, i.<span class=\"_ _0\"></span>e. the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e tr<span class=\"_ _0\"></span>eated as fully <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested irrespective o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> or not <span class=\"_ _0\"></span>the mark<span class=\"_ _0\"></span><span class=\"_ _2e2\">et condition is satisfied.<span class=\"_ _2e2\"> </span></span>A<span class=\"_ _0\"></span>t the end of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the reporting period, the cumulativ<span class=\"_ _0\"></span>e expense is calculated, r<span class=\"_ _0\"></span>epresenting <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>to which <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>vesting period has expired and <span class=\"_ _0\"></span>the best estimate of<span class=\"_ _0\"></span> the achie<span class=\"_ _0\"></span>vemen<span class=\"_ _0\"></span>t of non-mark<span class=\"_ _0\"></span>et conditions and <span class=\"_ _0\"></span>the number o<span class=\"_ _0\"></span>f equity<span class=\"_ _0\"></span> instruments <span class=\"_ _0\"></span>that will ultimately<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>est. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he movemen<span class=\"_ _0\"></span>t in cumulative e<span class=\"_ _0\"></span>xpense since the pre<span class=\"_ _0\"></span>vious <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end is recognised in <span class=\"_ _0\"></span>the income statement, with a corresponding credit r<span class=\"_ _0\"></span>ecognised in equity<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Where an equity<span class=\"_ _0\"></span>-settled award is cancelled, it is <span class=\"_ _0\"></span>treated as if<span class=\"_ _0\"></span> it had <span class=\"_ _0\"></span>vested on <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> cancellation and any<span class=\"_ _0\"></span> cost not <span class=\"_ _0\"></span>yet recognised in <span class=\"_ _0\"></span>the income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the award is e<span class=\"_ _0\"></span>xpensed immediately<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Any<span class=\"_ _0\"></span> compensation paid, up <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of the award, at <span class=\"_ _0\"></span>the cancellation or<span class=\"_ _0\"></span> settlement date, is deducted fr<span class=\"_ _0\"></span>om equity<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>with any<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>cess ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue being trea<span class=\"_ _0\"></span>ted as an expense in <span class=\"_ _0\"></span>the income statement.<span class=\"_ _2e2\"> </span>Aggr<span class=\"_ _0\"></span>egate remuneration of<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees, including Directors, in continuing opera<span class=\"_ _0\"></span>tions was:<span class=\"_ _2e2\"> </span><table class=\"s w268 h75\" id=\"_04a01ce7-5605-421c-ad54-5d0551a83b99\"><tr><td></td><td class=\"c n x4f1 y28d9 w269 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x4f2 y28d9 w4d h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td class=\"c n x258 y28bb w4e h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x42c y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f3 y28bb w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f4 y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f5 y28bb wa h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w26a h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls5 ws0\">W<span class=\"_ _0\"></span>ages and salaries (including bonuses<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f6 y28b5 w26b h60\"><div class=\"t m0 x257 h5 y2823 ff2 fs3 fc2 sc0 ls5d ws6b\">216,354<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f7 y28b5 w26c h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls5 ws0\">229,<span class=\"_ _2\"></span>46<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f8 y28b5 w26d h60\"><div class=\"t m0 x257 h5 y2823 ff2 fs3 fc2 sc0 ls74 ws39\">1,<span class=\"_ _2\"></span>637<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4f9 y28b5 w26e h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 lsc ws6\">2,457<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w26f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Social security costs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4fa y28b6 w270 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">28,9<span class=\"_ _2\"></span>17<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4fb y28b6 w1a3 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">26,822<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4fc y28b6 w271 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">172<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4fd y28b6 w272 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">153<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w273 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other pension costs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4fe y28b7 w274 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">3<span class=\"_ _2\"></span>,090<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x4ff y28b7 w275 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>61<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x500 y28b7 w276 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">37<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x501 y28b7 w72 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">13<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w277 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>emporary<span class=\"_ _0\"></span><span class=\"_ _2e2\"> staff costs<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x502 y283c w278 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">1,761<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x503 y283c w279 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>513<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x504 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x505 y283c w54 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w27a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Share-based payments (<span class=\"_ _0\"></span>see note 19(b<span class=\"_ _5\"></span>))<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x506 y283d w27b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">4,885<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x507 y283d w27c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">5,05<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x508 y283d w27d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">226<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2aa y283d w27e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">525<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x509 y2834 w27f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb8 wscd\">25<span class=\"_ _2\"></span>5,0<span class=\"_ _2\"></span>07<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x50a y2834 w280 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">266,010<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x50b y2834 w281 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb8 wscd\">2,07<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x50c y2834 w282 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _28\"></span>8<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he staff costs capitalised during </span><span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> on internally<span class=\"_ _0\"></span> developed asse<span class=\"_ _0\"></span>ts (no<span class=\"_ _0\"></span>te 10) and no<span class=\"_ _0\"></span>t included in the abo<span class=\"_ _0\"></span>ve amounts <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e \u00a32.<span class=\"_ _0\"></span><span class=\"_ _2e2\">7 million (FY22: \u00a30.3 million</span><span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he average mon<span class=\"_ _0\"></span>thly number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees (including Executiv<span class=\"_ _0\"></span>e Directors<span class=\"_ _0\"></span>) during <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear <span class=\"_ _0\"></span>was:<span class=\"_ _2e2\"> </span>2023<span class=\"_ _2e2\"> </span><table class=\"s w283 h7a\" id=\"_3b33b3a9-adbb-4617-a8ed-96362901024e\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x50d h29 y28e3 ff2 fs19 fc2 sc0 ls5 ws0\">Netherlands </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x50e h29 y28e4 ff2 fs19 fc2 sc0 ls5 ws0\">Rest  </td><td></td><td></td><td class=\"t m0 x50f h29 y28e5 ff2 fs19 fc2 sc0 ls5 ws0\">including </td><td class=\"t m0 x510 h29 y28e5 ff2 fs19 fc2 sc0 ls5 ws0\">Middle East </td><td class=\"t m0 x511 h29 y28e5 ff2 fs19 fc2 sc0 ls5 ws0\">Group  </td><td class=\"t m0 x512 h29 y28e5 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _0\"></span> </td></tr><tr><td></td><td class=\"c n x513 y28e6 w284 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">of E<span class=\"_ _0\"></span>urope<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x514 y28e6 w1af h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lse4 ws105\">DAC<span class=\"_ _2\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x515 y28e6 w285 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lse5 ws106\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x516 h29 y28e7 ff2 fs19 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x517 h29 y28e7 ff2 fs19 fc2 sc0 ls5 wsee\">&amp; Asia<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x518 h29 y28e7 ff2 fs19 fc2 sc0 ls5 ws0\">total<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x519 h29 y28e7 ff2 fs19 fc2 sc0 ls5 ws0\">total<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y283c w286 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Sales<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51a y283c w287 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">431<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51b y283c w288 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">818<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51c y283c w289 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">367<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51d y283c w28a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">356<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51e y283c w28b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">166<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x51f y283c w188 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">2<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x520 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w28c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Non-sales<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x521 y2833 w28a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">635<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x522 y2833 w28d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">173<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x523 y2833 w28e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">131<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x524 y2833 w28f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">94<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x525 y2833 w290 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsbb ws3b\">29<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x526 y2833 w291 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">1,06<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x527 y2833 w292 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x528 y2834 w293 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">1,0<span class=\"_ _2\"></span>66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x529 y2834 w294 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">991<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x52a y2834 w295 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">498<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x52b y2834 w296 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">450<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x52c y2834 w297 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">195<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x52d y2834 w298 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">3,20<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x52e y2834 w292 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr></table>2022 (resta<span class=\"_ _0\"></span>ted)<span class=\"_ _2e2\"> </span><table class=\"s w299 h7b\" id=\"_d98a98ea-0575-4a41-9082-6c3418bb7f5d\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x52f h26 y28e8 ff6 fs19 fc2 sc0 ls5 ws0\">Netherlands </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x50e h26 y28e9 ff6 fs19 fc2 sc0 ls5 ws0\">Rest  </td><td></td><td></td><td class=\"t m0 x530 h26 y28ea ff6 fs19 fc2 sc0 ls5 ws0\">including </td><td class=\"t m0 x531 h26 y28ea ff6 fs19 fc2 sc0 ls5 ws0\">Middle East </td><td class=\"t m0 x532 h26 y28ea ff6 fs19 fc2 sc0 ls5 ws0\">Group  </td><td class=\"t m0 x533 h26 y28ea ff6 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _0\"></span> </td></tr><tr><td></td><td class=\"c n x534 y28ec w29a h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\">of E<span class=\"_ _0\"></span>urope<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x535 y28ec w29b h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 lse6 ws107\">DACH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x536 y28ec w29c h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 lse7 ws108\">U<span class=\"_ _2\"></span>SA<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x537 h26 y28ed ff6 fs19 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x517 h26 y28ed ff6 fs19 fc2 sc0 ls5 wsee\">&amp; Asia<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x295 h26 y28ed ff6 fs19 fc2 sc0 ls5 ws0\">total<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x538 h26 y28ed ff6 fs19 fc2 sc0 ls5 ws0\">total<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28d3 w286 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Sales<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x539 y28d3 w29d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3 ws3\">487<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53a y28d3 w29e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls75 ws36\">827<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53b y28d3 w29f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">444<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53c y28d3 w2a0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">334<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53d y28d3 w2a1 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">190<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53e y28d3 w2a2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls49 ws17\">2,282<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x53f y28d3 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w28c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Non-sales<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x521 y2833 w2a3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">620<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x540 y2833 w2a4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">138<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x541 y2833 w2a5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls69 ws32\">130<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x542 y2833 w72 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">81<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x543 y2833 w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x544 y2833 w2a6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc3 wsd5\">1,0<span class=\"_ _2\"></span>01<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x545 y2833 w33 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x546 y2834 w2a7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x547 y2834 w2a8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa1 wsad\">96<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x548 y2834 w2a9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">5<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x549 y2834 w2aa h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls17 ws14\">41<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54a y2834 w2ab h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls49 ws17\">222<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54b y2834 w2ac h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb8 wscd\">3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>283<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54c y2834 w33 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>he break<span class=\"_ _0\"></span>down of<span class=\"_ _0\"></span> group headcount <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> has been restated <span class=\"_ _0\"></span><span class=\"_ _2e2\">to reflect </span><span class=\"_ _0\"></span>the new segmen<span class=\"_ _0\"></span>tal reporting structure (<span class=\"_ _0\"></span>see details in note 2 <span class=\"ff24\">Operating segments</span><span class=\"ws27\">).<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _0\"></span>he average number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees is derived b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> dividing the sum of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the number of<span class=\"_ _0\"></span> emplo<span class=\"_ _0\"></span>yees emplo<span class=\"_ _0\"></span>yed under<span class=\"_ _0\"></span> contracts of<span class=\"_ _0\"></span> service in each month (<span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> throughout <span class=\"_ _0\"></span>the month or<span class=\"_ _0\"></span> not) b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the number o<span class=\"_ _0\"></span>f months in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial </span><span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, irrespectiv<span class=\"_ _0\"></span>e of<span class=\"_ _0\"></span> whether<span class=\"_ _0\"></span> the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> are full-time or<span class=\"_ _0\"></span> part-time.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>here <span class=\"_ _0\"></span>were also 3<span class=\"_ _0\"></span>,441 (FY22: 3,<span class=\"_ _0\"></span>613) contractors engaged during <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Employ<span class=\"_ _0\"></span>ed Contractor<span class=\"_ _0\"></span> Model (ECM). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are not included in <span class=\"_ _0\"></span>the numbers above as <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e not considered <span class=\"_ _0\"></span>to be full-<span class=\"_ _0\"></span>time employ<span class=\"_ _0\"></span>ees of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he labour<span class=\"_ _0\"></span> costs of<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ed contractors is tr<span class=\"_ _0\"></span>eated as the dir<span class=\"_ _0\"></span>ect costs attributable to <span class=\"_ _0\"></span>the delivery<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s recruitment services <span class=\"_ _0\"></span>to its clients. T<span class=\"_ _0\"></span>he en<span class=\"_ _0\"></span>tire ECM cost, which in <span class=\"_ _0\"></span>the current <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> amounted <span class=\"_ _0\"></span>to \u00a3349.<span class=\"_ _0\"></span>6 million (FY22: \u00a3335.9 million<span class=\"_ _0\"></span>), is ther<span class=\"_ _0\"></span>efore cap<span class=\"_ _0\"></span>tured within cost o<span class=\"_ _0\"></span>f sales.<span class=\"_ _2e2\"> </span>Details of<span class=\"_ _0\"></span> the Dir<span class=\"_ _0\"></span>ectors\u2019 remunera<span class=\"_ _0\"></span>tion for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, including <span class=\"_ _0\"></span>the highest paid Director<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>which f<span class=\"_ _0\"></span>orm part of<span class=\"_ _0\"></span> these <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial statements, </span>are pro<span class=\"_ _0\"></span>vided in the D<span class=\"_ _0\"></span>irectors\u2019 r<span class=\"_ _0\"></span>emuneration report (<span class=\"_ _0\"></span>section 1.<span class=\"_ _0\"></span>1).<span class=\"_ _2e2\"> </span>Directors<span class=\"_ _0\"></span>\u2019 compensation for<span class=\"_ _0\"></span> loss of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> office </span><span class=\"_ _0\"></span>was \u00a30<span class=\"_ _0\"></span>.4 million (FY22: \u00a30.<span class=\"_ _0\"></span>1 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Employ<span class=\"_ _0\"></span><span class=\"_ _2e2\">ee benefits<span class=\"_ _2e2\"> </span></span>W<span class=\"_ _0\"></span>ages, salaries, bonuses, social security<span class=\"_ _0\"></span> contributions, paid annual leav<span class=\"_ _0\"></span>e or sick leav<span class=\"_ _0\"></span>e and any<span class=\"_ _0\"></span> other<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span><span class=\"_ _2e2\">ee benefits are </span>accrued in the period in <span class=\"_ _0\"></span>which the associa<span class=\"_ _0\"></span>ted services are rendered b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees to <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he Group operates defined con</span><span class=\"_ _0\"></span>tribution pension schemes. T<span class=\"_ _0\"></span>he assets o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the schemes are held separately<span class=\"_ _0\"></span> fr<span class=\"_ _0\"></span>om those of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group in independently<span class=\"_ _0\"></span> administered <span class=\"_ _0\"></span>funds. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he pension costs charged to <span class=\"_ _0\"></span>the income statement repr<span class=\"_ _0\"></span>esent the con<span class=\"_ _0\"></span>tributions payable b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup to <span class=\"_ _0\"></span>the funds during each period.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "Share-based payments<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group operates a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> equity-settled shar<span class=\"_ _0\"></span>e-based arrangements, under <span class=\"_ _0\"></span>which it receiv<span class=\"_ _0\"></span>es services from emplo<span class=\"_ _0\"></span>yees in return <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> equity instruments o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he cost o<span class=\"_ _0\"></span>f equity<span class=\"_ _0\"></span>-settled transactions <span class=\"_ _0\"></span>with employ<span class=\"_ _0\"></span>ees is measured b<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>eference <span class=\"_ _0\"></span>to the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue at <span class=\"_ _0\"></span>the date when equity<span class=\"_ _0\"></span> instruments are gran<span class=\"_ _0\"></span>ted and is recognised as an expense o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>esting period, which ends on the date on <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ees become fully<span class=\"_ _0\"></span> entitled to <span class=\"_ _0\"></span>the award. F<span class=\"_ _0\"></span>air<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value is determined b<span class=\"_ _0\"></span>y using an appr<span class=\"_ _0\"></span>opriate valuation model.<span class=\"_ _2e2\"> </span>No expense is r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> awar<span class=\"_ _0\"></span>ds that do no<span class=\"_ _0\"></span>t ultimately <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>est. For<span class=\"_ _0\"></span> the aw<span class=\"_ _0\"></span>ards <span class=\"_ _0\"></span>with non-v<span class=\"_ _0\"></span>esting conditions (aw<span class=\"_ _0\"></span>ards <span class=\"_ _0\"></span>that do not have an e<span class=\"_ _0\"></span>xplicit or implicit service r<span class=\"_ _0\"></span>equirement), <span class=\"_ _0\"></span>the full cost of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the award is recognised on <span class=\"_ _0\"></span>the grant date, i.<span class=\"_ _0\"></span>e. the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e tr<span class=\"_ _0\"></span>eated as fully <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested irrespective o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> or not <span class=\"_ _0\"></span>the mark<span class=\"_ _0\"></span><span class=\"_ _2e2\">et condition is satisfied.<span class=\"_ _2e2\"> </span></span>A<span class=\"_ _0\"></span>t the end of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the reporting period, the cumulativ<span class=\"_ _0\"></span>e expense is calculated, r<span class=\"_ _0\"></span>epresenting <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>to which <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>vesting period has expired and <span class=\"_ _0\"></span>the best estimate of<span class=\"_ _0\"></span> the achie<span class=\"_ _0\"></span>vemen<span class=\"_ _0\"></span>t of non-mark<span class=\"_ _0\"></span>et conditions and <span class=\"_ _0\"></span>the number o<span class=\"_ _0\"></span>f equity<span class=\"_ _0\"></span> instruments <span class=\"_ _0\"></span>that will ultimately<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>est. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he movemen<span class=\"_ _0\"></span>t in cumulative e<span class=\"_ _0\"></span>xpense since the pre<span class=\"_ _0\"></span>vious <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end is recognised in <span class=\"_ _0\"></span>the income statement, with a corresponding credit r<span class=\"_ _0\"></span>ecognised in equity<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Where an equity<span class=\"_ _0\"></span>-settled award is cancelled, it is <span class=\"_ _0\"></span>treated as if<span class=\"_ _0\"></span> it had <span class=\"_ _0\"></span>vested on <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> cancellation and any<span class=\"_ _0\"></span> cost not <span class=\"_ _0\"></span>yet recognised in <span class=\"_ _0\"></span>the income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the award is e<span class=\"_ _0\"></span>xpensed immediately<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Any<span class=\"_ _0\"></span> compensation paid, up <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of the award, at <span class=\"_ _0\"></span>the cancellation or<span class=\"_ _0\"></span> settlement date, is deducted fr<span class=\"_ _0\"></span>om equity<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>with any<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>cess ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue being trea<span class=\"_ _0\"></span>ted as an expense in <span class=\"_ _0\"></span>the income statement.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "5 <span class=\"_ _3f\"> </span><span class=\"_ _2e2\">Finance income and finan</span><span class=\"_ _0\"></span>ce costs<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Finance income is recognised as <span class=\"_ _0\"></span>the interest accrues <span class=\"_ _0\"></span>to the net carrying amoun<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial asse</span><span class=\"_ _0\"></span>t. Finance cost is recognised in <span class=\"_ _0\"></span>the income statement in the period in <span class=\"_ _0\"></span>which it is incurred.<span class=\"_ _2e2\"> </span><table class=\"s w2ad h7c\" id=\"_df70429d-2505-44f0-81e6-969615129abf\"><tr><td></td><td class=\"c n x258 y28ee w258 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28ee w3a h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28ef ff2 fs3 fc2 sc0 ls49 ws17\">Finance income<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28f0 w2ae h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank interest r<span class=\"_ _0\"></span>eceivable<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54d y28f0 w2af h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">2,<span class=\"_ _2\"></span>237<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54e y28f0 w2b0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">139<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28f1 w2b1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other inter<span class=\"_ _0\"></span>est<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54f y28f1 w2b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">20<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x550 y28f1 w13 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a4 y28f2 w2b3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">2,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>57<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x551 y28f2 w24 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">1<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28f3 ff2 fs3 fc2 sc0 ls49 ws17\">Finance costs<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w2b4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Interest on lease liability<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x552 y28b7 w2b5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x553 y28b7 w2b6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w2b7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank loans and ov<span class=\"_ _0\"></span>erdrafts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x554 y283c w2b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2e ws33\">(93)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x555 y283c w113 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y283d w100 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x557 y283d w170 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(66<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w2b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\"><span class=\"_ _2e2\">Net finance</span><span class=\"_ _0\"></span> income/<span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>costs<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x558 y2834 w2ba h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1,559<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x559 y2834 w2bb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>26)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "5 <span class=\"_ _3f\"> </span><span class=\"_ _2e2\">Finance income and finan</span><span class=\"_ _0\"></span>ce costs<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Finance income is recognised as <span class=\"_ _0\"></span>the interest accrues <span class=\"_ _0\"></span>to the net carrying amoun<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial asse</span><span class=\"_ _0\"></span>t. Finance cost is recognised in <span class=\"_ _0\"></span>the income statement in the period in <span class=\"_ _0\"></span>which it is incurred.<span class=\"_ _2e2\"> </span><table class=\"s w2ad h7c\" id=\"_df70429d-2505-44f0-81e6-969615129abf\"><tr><td></td><td class=\"c n x258 y28ee w258 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28ee w3a h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28ef ff2 fs3 fc2 sc0 ls49 ws17\">Finance income<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28f0 w2ae h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank interest r<span class=\"_ _0\"></span>eceivable<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54d y28f0 w2af h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">2,<span class=\"_ _2\"></span>237<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54e y28f0 w2b0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">139<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28f1 w2b1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other inter<span class=\"_ _0\"></span>est<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54f y28f1 w2b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">20<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x550 y28f1 w13 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a4 y28f2 w2b3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">2,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>57<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x551 y28f2 w24 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">1<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28f3 ff2 fs3 fc2 sc0 ls49 ws17\">Finance costs<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w2b4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Interest on lease liability<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x552 y28b7 w2b5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x553 y28b7 w2b6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w2b7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank loans and ov<span class=\"_ _0\"></span>erdrafts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x554 y283c w2b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2e ws33\">(93)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x555 y283c w113 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y283d w100 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x557 y283d w170 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(66<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w2b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\"><span class=\"_ _2e2\">Net finance</span><span class=\"_ _0\"></span> income/<span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>costs<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x558 y2834 w2ba h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1,559<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x559 y2834 w2bb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>26)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "5 <span class=\"_ _3f\"> </span><span class=\"_ _2e2\">Finance income and finan</span><span class=\"_ _0\"></span>ce costs<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Finance income is recognised as <span class=\"_ _0\"></span>the interest accrues <span class=\"_ _0\"></span>to the net carrying amoun<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial asse</span><span class=\"_ _0\"></span>t. Finance cost is recognised in <span class=\"_ _0\"></span>the income statement in the period in <span class=\"_ _0\"></span>which it is incurred.<span class=\"_ _2e2\"> </span><table class=\"s w2ad h7c\" id=\"_df70429d-2505-44f0-81e6-969615129abf\"><tr><td></td><td class=\"c n x258 y28ee w258 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28ee w3a h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28ef ff2 fs3 fc2 sc0 ls49 ws17\">Finance income<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28f0 w2ae h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank interest r<span class=\"_ _0\"></span>eceivable<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54d y28f0 w2af h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">2,<span class=\"_ _2\"></span>237<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54e y28f0 w2b0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">139<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28f1 w2b1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other inter<span class=\"_ _0\"></span>est<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54f y28f1 w2b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">20<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x550 y28f1 w13 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a4 y28f2 w2b3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">2,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>57<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x551 y28f2 w24 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">1<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28f3 ff2 fs3 fc2 sc0 ls49 ws17\">Finance costs<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w2b4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Interest on lease liability<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x552 y28b7 w2b5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x553 y28b7 w2b6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w2b7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank loans and ov<span class=\"_ _0\"></span>erdrafts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x554 y283c w2b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2e ws33\">(93)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x555 y283c w113 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y283d w100 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x557 y283d w170 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(66<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w2b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\"><span class=\"_ _2e2\">Net finance</span><span class=\"_ _0\"></span> income/<span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>costs<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x558 y2834 w2ba h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1,559<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x559 y2834 w2bb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>26)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "5 <span class=\"_ _3f\"> </span><span class=\"_ _2e2\">Finance income and finan</span><span class=\"_ _0\"></span>ce costs<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Finance income is recognised as <span class=\"_ _0\"></span>the interest accrues <span class=\"_ _0\"></span>to the net carrying amoun<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial asse</span><span class=\"_ _0\"></span>t. Finance cost is recognised in <span class=\"_ _0\"></span>the income statement in the period in <span class=\"_ _0\"></span>which it is incurred.<span class=\"_ _2e2\"> </span><table class=\"s w2ad h7c\" id=\"_df70429d-2505-44f0-81e6-969615129abf\"><tr><td></td><td class=\"c n x258 y28ee w258 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28ee w3a h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28ef ff2 fs3 fc2 sc0 ls49 ws17\">Finance income<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28f0 w2ae h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank interest r<span class=\"_ _0\"></span>eceivable<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54d y28f0 w2af h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">2,<span class=\"_ _2\"></span>237<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54e y28f0 w2b0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">139<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28f1 w2b1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other inter<span class=\"_ _0\"></span>est<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54f y28f1 w2b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">20<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x550 y28f1 w13 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a4 y28f2 w2b3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">2,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>57<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x551 y28f2 w24 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">1<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28f3 ff2 fs3 fc2 sc0 ls49 ws17\">Finance costs<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w2b4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Interest on lease liability<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x552 y28b7 w2b5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x553 y28b7 w2b6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w2b7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank loans and ov<span class=\"_ _0\"></span>erdrafts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x554 y283c w2b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2e ws33\">(93)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x555 y283c w113 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y283d w100 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x557 y283d w170 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(66<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w2b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\"><span class=\"_ _2e2\">Net finance</span><span class=\"_ _0\"></span> income/<span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>costs<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x558 y2834 w2ba h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1,559<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x559 y2834 w2bb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>26)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "5 <span class=\"_ _3f\"> </span><span class=\"_ _2e2\">Finance income and finan</span><span class=\"_ _0\"></span>ce costs<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Finance income is recognised as <span class=\"_ _0\"></span>the interest accrues <span class=\"_ _0\"></span>to the net carrying amoun<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial asse</span><span class=\"_ _0\"></span>t. Finance cost is recognised in <span class=\"_ _0\"></span>the income statement in the period in <span class=\"_ _0\"></span>which it is incurred.<span class=\"_ _2e2\"> </span><table class=\"s w2ad h7c\" id=\"_df70429d-2505-44f0-81e6-969615129abf\"><tr><td></td><td class=\"c n x258 y28ee w258 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28ee w3a h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28ef ff2 fs3 fc2 sc0 ls49 ws17\">Finance income<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28f0 w2ae h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank interest r<span class=\"_ _0\"></span>eceivable<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54d y28f0 w2af h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">2,<span class=\"_ _2\"></span>237<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54e y28f0 w2b0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">139<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28f1 w2b1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other inter<span class=\"_ _0\"></span>est<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54f y28f1 w2b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">20<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x550 y28f1 w13 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a4 y28f2 w2b3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">2,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>57<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x551 y28f2 w24 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">1<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28f3 ff2 fs3 fc2 sc0 ls49 ws17\">Finance costs<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w2b4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Interest on lease liability<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x552 y28b7 w2b5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x553 y28b7 w2b6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w2b7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank loans and ov<span class=\"_ _0\"></span>erdrafts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x554 y283c w2b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2e ws33\">(93)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x555 y283c w113 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y283d w100 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x557 y283d w170 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(66<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w2b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\"><span class=\"_ _2e2\">Net finance</span><span class=\"_ _0\"></span> income/<span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>costs<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x558 y2834 w2ba h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1,559<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x559 y2834 w2bb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>26)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "5 <span class=\"_ _3f\"> </span><span class=\"_ _2e2\">Finance income and finan</span><span class=\"_ _0\"></span>ce costs<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Finance income is recognised as <span class=\"_ _0\"></span>the interest accrues <span class=\"_ _0\"></span>to the net carrying amoun<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial asse</span><span class=\"_ _0\"></span>t. Finance cost is recognised in <span class=\"_ _0\"></span>the income statement in the period in <span class=\"_ _0\"></span>which it is incurred.<span class=\"_ _2e2\"> </span><table class=\"s w2ad h7c\" id=\"_df70429d-2505-44f0-81e6-969615129abf\"><tr><td></td><td class=\"c n x258 y28ee w258 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28ee w3a h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28ef ff2 fs3 fc2 sc0 ls49 ws17\">Finance income<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28f0 w2ae h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank interest r<span class=\"_ _0\"></span>eceivable<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54d y28f0 w2af h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">2,<span class=\"_ _2\"></span>237<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54e y28f0 w2b0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">139<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28f1 w2b1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other inter<span class=\"_ _0\"></span>est<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x54f y28f1 w2b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">20<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x550 y28f1 w13 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a4 y28f2 w2b3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">2,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>57<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x551 y28f2 w24 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">1<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y28f3 ff2 fs3 fc2 sc0 ls49 ws17\">Finance costs<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w2b4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Interest on lease liability<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x552 y28b7 w2b5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x553 y28b7 w2b6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w2b7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank loans and ov<span class=\"_ _0\"></span>erdrafts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x554 y283c w2b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2e ws33\">(93)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x555 y283c w113 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y283d w100 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x557 y283d w170 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(66<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w2b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\"><span class=\"_ _2e2\">Net finance</span><span class=\"_ _0\"></span> income/<span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>costs<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x558 y2834 w2ba h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1,559<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x559 y2834 w2bb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>26)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Finance income is recognised as <span class=\"_ _0\"></span>the interest accrues <span class=\"_ _0\"></span>to the net carrying amoun<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial asse</span><span class=\"_ _0\"></span>t. Finance cost is recognised in <span class=\"_ _0\"></span>the income statement in the period in <span class=\"_ _0\"></span>which it is incurred.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Finance income is recognised as <span class=\"_ _0\"></span>the interest accrues <span class=\"_ _0\"></span>to the net carrying amoun<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial asse</span><span class=\"_ _0\"></span>t. Finance cost is recognised in <span class=\"_ _0\"></span>the income statement in the period in <span class=\"_ _0\"></span>which it is incurred.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Finance income is recognised as <span class=\"_ _0\"></span>the interest accrues <span class=\"_ _0\"></span>to the net carrying amoun<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial asse</span><span class=\"_ _0\"></span>t. Finance cost is recognised in <span class=\"_ _0\"></span>the income statement in the period in <span class=\"_ _0\"></span>which it is incurred.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "6 <span class=\"_ _3f\"> </span>Income tax expense<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he tax e<span class=\"_ _0\"></span>xpense comprises both current and def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax.<span class=\"_ _2e2\"> </span>Current tax<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he tax curr<span class=\"_ _0\"></span>ently pa<span class=\"_ _0\"></span>yable is based on <span class=\"_ _0\"></span><span class=\"_ _2e2\">taxable profit </span><span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>. T<span class=\"_ _2e\"></span><span class=\"_ _2e2\">axable profit differs </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">from profit be</span><span class=\"_ _0\"></span>fore income <span class=\"_ _0\"></span>tax as reported in the income statemen<span class=\"_ _0\"></span>t because it excludes items o<span class=\"_ _0\"></span>f income or<span class=\"_ _0\"></span> expense <span class=\"_ _0\"></span>that are <span class=\"_ _0\"></span>taxable or<span class=\"_ _0\"></span> deductible in other <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears and it further e<span class=\"_ _0\"></span>xcludes items <span class=\"_ _0\"></span>that are ne<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> tax<span class=\"_ _0\"></span>able or deductible. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s liability <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> current <span class=\"_ _0\"></span>tax is calculated using <span class=\"_ _0\"></span>tax rates that have been enacted or<span class=\"_ _0\"></span> substantiv<span class=\"_ _0\"></span>ely enacted b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the r<span class=\"_ _0\"></span>eporting date.<span class=\"_ _2e2\"> </span>Def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>ax<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax is pro<span class=\"_ _0\"></span>vided in full, using <span class=\"_ _0\"></span>the liability me<span class=\"_ _0\"></span>thod, on temporary<span class=\"_ _0\"></span><span class=\"_ _2e2\"> differ</span><span class=\"_ _0\"></span>ences at the r<span class=\"_ _0\"></span>eporting date arising between <span class=\"_ _0\"></span>the tax bases of<span class=\"_ _0\"></span> assets and liabilities and their<span class=\"_ _0\"></span> carrying amounts in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial statements. Def</span><span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax is calculated using tax rates that are e<span class=\"_ _0\"></span>xpected to apply<span class=\"_ _0\"></span> when <span class=\"_ _0\"></span>the related def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax asset is realised, or<span class=\"_ _0\"></span> the def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax liability is settled, based on <span class=\"_ _0\"></span>tax rates (<span class=\"_ _0\"></span>and tax law<span class=\"_ _0\"></span>s) <span class=\"_ _0\"></span>that hav<span class=\"_ _0\"></span>e been enacted or substan<span class=\"_ _0\"></span>tively<span class=\"_ _0\"></span> enacted by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the reporting date.<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax assets are r<span class=\"_ _0\"></span>ecognised only <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>that it is probable <span class=\"_ _0\"></span><span class=\"_ _2e2\">that sufficient futur</span><span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofits will be a</span><span class=\"_ _0\"></span>vailable to allow<span class=\"_ _0\"></span> all or part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the deferred <span class=\"_ _0\"></span>tax asset <span class=\"_ _0\"></span>to be utilised. Where an entity<span class=\"_ _0\"></span> has been loss-making, deferr<span class=\"_ _0\"></span>ed tax assets ar<span class=\"_ _0\"></span>e only recognised if<span class=\"_ _0\"></span> ther<span class=\"_ _0\"></span>e is convincing evidence supporting its <span class=\"_ _0\"></span>future utilisation.<span class=\"_ _2e2\"> </span><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls5 ws0 gs191\">(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>) <span class=\"_ _3b\"> </span>Analysi<span class=\"_ _2\"></span>s of tax c<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>ge for t<span class=\"_ _2\"></span>he year<span class=\"_ _2e2\"> </span></div><div class=\"gs192\"><table class=\"s w2bc h7d\" id=\"_ed883964-cc1f-4df5-b0fb-67054d3b9534\"><tr><td></td><td class=\"c n x258 y28f4 w23b h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28f4 w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28f5 ff2 fs3 fc2 sc0 ls49 ws17\">Current i<span class=\"_ _0\"></span>ncome tax<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28f0 w2bd h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation tax charged on pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofits f</span><span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x55a y28f0 w1f h60\"><div class=\"t m0 x257 h5 y2823 ff2 fs3 fc2 sc0 ls7a wsf\">23<span class=\"_ _2\"></span>,679<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x55b y28f0 w2be h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls76 wsb\">23,<span class=\"_ _2\"></span>40<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28f6 w2bf h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls5 ws0\">Adjustments in respect o<span class=\"_ _0\"></span>f prior<span class=\"_ _0\"></span> periods<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x55c y28f6 w2c0 h60\"><div class=\"t m0 x257 h5 y2823 ff2 fs3 fc2 sc0 lse8 ws109\">(4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x55d y28f6 w2c1 h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28f2 w2c2 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal curr<span class=\"_ _0\"></span>ent tax charge<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x55e y28f2 w2c3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">23,<span class=\"_ _2\"></span>232<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x55f y28f2 w2c4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls30 ws34\">23<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>276<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28f7 ff2 fs3 fc2 sc0 ls49 ws17\">Deferred income<span class=\"_ _0\"></span> tax<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w2c5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Origination and re<span class=\"_ _0\"></span>versal of<span class=\"_ _0\"></span> temporary<span class=\"_ _0\"></span><span class=\"_ _2e2\"> differ</span><span class=\"_ _0\"></span>ences<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x560 y28b7 w2c6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>7)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x561 y28b7 w29b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls34 wsfc\">(39<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w2c7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Adjustments in respect o<span class=\"_ _0\"></span>f prior<span class=\"_ _0\"></span> periods (no<span class=\"_ _0\"></span>te 18)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x562 y28d3 w2c8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls84 ws93\">(2<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x563 y28d3 w2c9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc ws6\">(<span class=\"_ _0\"></span>57)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w2ca h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal def<span class=\"_ _0\"></span>erred tax cr<span class=\"_ _0\"></span>edit<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x564 y2833 w2cb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x318 y2833 we9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w2cc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">T<span class=\"_ _5\"></span>otal income tax charge in<span class=\"_ _0\"></span> the Consolidated Income<span class=\"_ _0\"></span> Statement<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x565 y2834 w2cd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">2<span class=\"_ _2\"></span>1,86<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x566 y2834 w2ce h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">22,82<span class=\"_ _0\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls5 ws0 gs193\">(b<span class=\"_ _0\"></span>)  Re<span class=\"_ _2\"></span>conc<span class=\"_ _2\"></span>iliat<span class=\"_ _2\"></span>ion of t<span class=\"_ _2\"></span><span class=\"_ _2e2\">he effec</span><span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve tax rate<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs194\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s tax charge <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>ceeds (FY22: ex<span class=\"_ _0\"></span>ceeds<span class=\"_ _0\"></span>) the UK<span class=\"_ _0\"></span> statutory ra<span class=\"_ _0\"></span>te and can be reconciled as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2e2\"> </span></div><div class=\"gs195\"><table class=\"s w2cf h7e\" id=\"_5ee7c7b7-bf1c-4d59-b8a7-8f2030d6dd86\"><tr><td></td><td class=\"c n x258 y28f8 w23b h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28f8 w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b1 w2d0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Profit be</span><span class=\"_ _0\"></span>fore income <span class=\"_ _0\"></span>tax for<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x567 y28b1 w2d1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>1<span class=\"_ _28\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x568 y28b1 w2d2 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls86 ws95\">7<span class=\"_ _2c\"> </span>7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>2<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b2 w2d3 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Profit be</span><span class=\"_ _0\"></span>fore income <span class=\"_ _0\"></span>tax multiplied by<span class=\"_ _0\"></span> the standard ra<span class=\"_ _0\"></span>te of corporation <span class=\"_ _0\"></span>tax in the UK<span class=\"_ _0\"></span> at 23.<span class=\"_ _0\"></span>0% (FY22: 19.<span class=\"_ _0\"></span>0%)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x569 y28b2 w2d4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">17<span class=\"_ _5\"></span>,920<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x56a y28b2 w2d5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">14,63<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28f9 ff2 fs3 fc2 sc0 ls69 ws32\"><span class=\"_ _2e2\">Effects of:<span class=\"_ _2e2\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b4 w2d6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Disallowable items<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x56b y28b4 w2d7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">1<span class=\"_ _2\"></span>,72<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x56c y28b4 w2d8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">1,905<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w2d9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Differing </span><span class=\"_ _0\"></span>tax rates on ov<span class=\"_ _0\"></span>erseas earnings<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x56d y28b5 w2da h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">2,524<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x56e y28b5 w2db h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">5,<span class=\"_ _2\"></span>590<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w2bf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Adjustments in respect o<span class=\"_ _0\"></span>f prior<span class=\"_ _0\"></span> periods<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x55c y28b6 w2dc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x56f y28b6 w2dd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">(190<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w2de h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Adjustments due <span class=\"_ _0\"></span>to tax rate changes<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x570 y28b7 w2df h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x571 y28b7 w2e0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb9 wsce\">(2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>4)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w2e1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>ax losses f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>which deferred <span class=\"_ _0\"></span>tax asset <span class=\"_ _0\"></span>was not recognised or<span class=\"_ _0\"></span> derecognised<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x572 y283c w2e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">398<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x573 y283c w2e3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w2e4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>otal t<span class=\"_ _2\"></span>ax c<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>ge f<span class=\"_ _2\"></span>or t<span class=\"_ _2\"></span>he yea<span class=\"_ _2\"></span>r<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x574 y283d w127 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">21,<span class=\"_ _2\"></span>864<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x575 y283d w2ce h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">22,82<span class=\"_ _0\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w2e5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws16\"><span class=\"_ _2e2\">At the effectiv</span><span class=\"_ _0\"></span>e tax rate<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x576 y2834 w2e6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x577 y2834 w2e7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">29.<span class=\"_ _2\"></span>6%<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs196\">(<span class=\"_ _0\"></span>c<span class=\"_ _5\"></span>) <span class=\"_ _3b\"> </span>Current and de<span class=\"_ _0\"></span>ferred tax mov<span class=\"_ _0\"></span>ement recognised directly in equity<span class=\"_ _2e2\"> </span></div><div class=\"gs197\"><table class=\"s w2e8 h7f\" id=\"_a6d55998-7794-4f18-bf8b-b98d2d5c1014\"><tr><td></td><td class=\"c n x258 y28c4 w23b h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28c4 w209 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y28fa ff2 fs3 fc2 sc0 ls5 ws0\">Equity-settled shar<span class=\"_ _0\"></span>e-based payments:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28d3 w2e9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">Current tax credit<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x578 y28d3 w2ea h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">69<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x579 y28d3 w2eb h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsa1 wsad\">196<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w2ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">Deferred tax charge<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x57a y2833 w2ed h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls34 wsfc\">(3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x57b y2833 w2ee h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>5<span class=\"_ _28\"></span>74)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x57c y2834 w2ef h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x57d y2834 w2f0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs198\">T<span class=\"_ _0\"></span>he Group e<span class=\"_ _0\"></span>xpects to receiv<span class=\"_ _0\"></span>e additional tax deductions in r<span class=\"_ _0\"></span>espect of<span class=\"_ _0\"></span> share options curren<span class=\"_ _0\"></span>tly une<span class=\"_ _0\"></span>xercised. U<span class=\"_ _0\"></span>nder IFRS<span class=\"_ _0\"></span>, the Gr<span class=\"_ _0\"></span>oup is </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs199\">required <span class=\"_ _0\"></span>to pro<span class=\"_ _0\"></span>vide for<span class=\"_ _0\"></span> deferr<span class=\"_ _0\"></span>ed tax on all une<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cised share options. Wher<span class=\"_ _0\"></span>e the amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the tax deduction (<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> estimated <span class=\"_ _0\"></span>future tax </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs19a\">deduction) e<span class=\"_ _0\"></span>xceeds <span class=\"_ _0\"></span>the amount of<span class=\"_ _0\"></span> the r<span class=\"_ _0\"></span>elated cumulative r<span class=\"_ _0\"></span>emuneration expense, <span class=\"_ _0\"></span>this indicates tha<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>tax deduction relates not only </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs19b\">to remuneration e<span class=\"_ _0\"></span>xpense but also to an equity<span class=\"_ _0\"></span> item. In this situation, <span class=\"_ _0\"></span>the ex<span class=\"_ _0\"></span>cess of<span class=\"_ _0\"></span> the curr<span class=\"_ _0\"></span>ent or def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax should be recognised </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs19c\">in equity<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>t 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2023, a deferr<span class=\"_ _0\"></span>ed tax asset o<span class=\"_ _0\"></span>f \u00a31.4 million (FY22: \u00a31.<span class=\"_ _5\"></span>1 million) w<span class=\"_ _0\"></span>as recognised in respect of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>these options </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs19d\">(no<span class=\"_ _0\"></span><span class=\"_ _2e2\">te 18).<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs19e\">On 20 <span class=\"_ _0\"></span>June 2023, Finance (N<span class=\"_ _0\"></span>o.2) <span class=\"_ _0\"></span>Act 2023 <span class=\"_ _0\"></span>was substantiv<span class=\"_ _0\"></span>ely enacted in <span class=\"_ _0\"></span>the UK; the <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ct introduced a multinational <span class=\"_ _0\"></span>top-up tax </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs19f\">and domestic top-up <span class=\"_ _0\"></span>tax as part of<span class=\"_ _0\"></span> the UK\u2019<span class=\"_ _0\"></span>s adoption of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the OECD\u2019<span class=\"_ _0\"></span>s Pillar <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>wo Global <span class=\"_ _0\"></span>Anti-<span class=\"_ _0\"></span>Base Erosion rules. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his <span class=\"_ _0\"></span>will apply <span class=\"_ _0\"></span>for </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs1a0\">accounting periods beginning on or after<span class=\"_ _0\"></span> 31 December<span class=\"_ _0\"></span> 2023. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group has applied <span class=\"_ _0\"></span>the ex<span class=\"_ _0\"></span>ception under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>Amendments <span class=\"_ _0\"></span>to IAS 12 </div><div class=\"t m0 h10 ff24 fsc fc2 sc0 ls1e ws102 gs1a1\">Income T<span class=\"_ _5\"></span>ax<span class=\"_ _0\"></span>es t<span class=\"ff6 ws0\">o not disclose information about deferr<span class=\"_ _0\"></span>ed tax assets and liabilities r<span class=\"_ _0\"></span>elated to <span class=\"_ _0\"></span>the OECD Pillar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>wo Income <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>axes.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2f0\">Deferred <span class=\"_ _0\"></span>tax assets and liabilities are o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffset wher</span><span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup has a legally enf<span class=\"_ _0\"></span>orceable right <span class=\"_ _0\"></span>to do so and when <span class=\"_ _0\"></span>the deferr<span class=\"_ _0\"></span>ed income </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2f1\">taxes r<span class=\"_ _0\"></span>elate to <span class=\"_ _0\"></span><span class=\"_ _2e2\">the same fiscal authority</span><span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>he f<span class=\"_ _0\"></span>ollowing is an analysis o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the deferred <span class=\"_ _0\"></span>tax balances f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial reporting purposes:<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs2f2\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs298\"><table class=\"s w492 h8a\" id=\"_fd07439f-0591-454f-baab-09e1c3e83c95\"><tr><td></td><td class=\"t m0 x290 h29 y2936 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x291 h26 y2936 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x295 h29 y2937 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2937 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2938 ff2 fs3 fc2 sc0 ls5 ws16\">Deferred tax assets:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b5 w493 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed within <span class=\"_ _2\"></span>one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77e y28b5 w494 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">2,553<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77f y28b5 w84 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">2,0<span class=\"_ _2\"></span>16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28d2 w495 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed after one <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x780 y28d2 w496 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">3,259<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x781 y28d2 w497 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">2,638<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y296d ff2 fs3 fc2 sc0 ls5 ws16\">Deferred tax liabilities<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28d3 w498 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Settled within one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x782 y28d3 w499 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2e ws33\">(3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x783 y28d3 w49a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w49b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Settled after one <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x784 y2833 w49c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x785 y2833 w49d h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w49e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Net deferr<span class=\"_ _0\"></span>ed tax assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x786 y2834 w49f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5,7<span class=\"_ _2\"></span>99<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x787 y2834 w5f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">4<span class=\"_ _2\"></span>,61<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2f3\">Deferred <span class=\"_ _0\"></span>tax assets <span class=\"_ _0\"></span>that are e<span class=\"_ _0\"></span>xpected to be reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed within one <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are \u00a32.<span class=\"_ _0\"></span>6 million (FY22: \u00a32.0 million<span class=\"_ _0\"></span>) and def<span class=\"_ _0\"></span>erred tax liabilities </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2f4\">that are e<span class=\"_ _0\"></span>xpected to be settled <span class=\"_ _0\"></span>within one <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are \u00a30.<span class=\"_ _0\"></span>01 million (FY22: \u00a30<span class=\"_ _0\"></span>.01 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2f5\">Deferred <span class=\"_ _0\"></span>tax assets are r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or carry<span class=\"_ _0\"></span>-forw<span class=\"_ _0\"></span>ard <span class=\"_ _0\"></span>tax losses to <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>that the r<span class=\"_ _0\"></span>ealisation of<span class=\"_ _0\"></span> the rela<span class=\"_ _0\"></span><span class=\"_ _2e2\">ted tax benefit </span><span class=\"_ _0\"></span>through </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2f6\">future <span class=\"_ _0\"></span><span class=\"_ _2e2\">taxable profits </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the respective jurisdictions is pr<span class=\"_ _0\"></span>obable. In assessing whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to recognise deferr<span class=\"_ _0\"></span>ed tax assets, <span class=\"_ _0\"></span>the Group </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2f7\">considered both curr<span class=\"_ _0\"></span>ent and the <span class=\"_ _0\"></span>forecast <span class=\"_ _0\"></span>trading performance in <span class=\"_ _0\"></span>these territories and <span class=\"_ _0\"></span>the expectations r<span class=\"_ _0\"></span>egarding <span class=\"_ _0\"></span>the levels o<span class=\"_ _0\"></span>f </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2f8\"><span class=\"_ _2e2\">profitability</span><span class=\"_ _0\"></span> tha<span class=\"_ _0\"></span>t can be achiev<span class=\"_ _0\"></span>ed.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2f9\">A<span class=\"_ _0\"></span>t the reporting da<span class=\"_ _0\"></span>te, the Gr<span class=\"_ _0\"></span>oup had unused tax losses of<span class=\"_ _0\"></span> \u00a327<span class=\"_ _5\"></span>.3 million (FY22: \u00a330.3 million<span class=\"_ _0\"></span>) av<span class=\"_ _0\"></span>ailable for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> offset against </span><span class=\"_ _0\"></span>future pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">fits. </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2fa\">No deferr<span class=\"_ _0\"></span>ed tax asset <span class=\"_ _0\"></span>was r<span class=\"_ _0\"></span>ecognised in respect of<span class=\"_ _0\"></span> the \u00a327<span class=\"_ _5\"></span>.3 million (FY22: \u00a330<span class=\"_ _0\"></span>.3 million) losses. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reduction in losses arises <span class=\"_ _0\"></span>from </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2fb\">expiration, r<span class=\"_ _0\"></span><span class=\"_ _2e2\">ecognition, exchange diff</span><span class=\"_ _0\"></span>erences and utilisation.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2fc\">Included in unrecognised <span class=\"_ _0\"></span>tax losses are losses of<span class=\"_ _0\"></span> \u00a30.8 million (FY22: \u00a30<span class=\"_ _0\"></span>.8 million<span class=\"_ _0\"></span>) which are subject <span class=\"_ _0\"></span>to expiry<span class=\"_ _5\"></span>. Of <span class=\"_ _0\"></span>this amount, \u00a3nil </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2fd\">expires o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the course of <span class=\"_ _0\"></span>the next <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years; and <span class=\"_ _0\"></span>the remaining balance of<span class=\"_ _0\"></span> \u00a30<span class=\"_ _0\"></span>.8 million will e<span class=\"_ _0\"></span>xpire by<span class=\"_ _0\"></span> FY43. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> regional summary<span class=\"_ _0\"></span> of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs2fe\">our unr<span class=\"_ _0\"></span>ecognised operating tax losses is sho<span class=\"_ _0\"></span>wn below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs2ff\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs300\"><table class=\"s w3d2 h93\" id=\"_9733bb9e-8984-4110-b1ba-7e9e38ef6e00\"><tr><td></td><td class=\"t m0 x290 h29 y296e ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y296e ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y296f ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y296f ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2970 ff2 fs3 fc2 sc0 ls5 ws0\">Operating tax losses not r<span class=\"_ _0\"></span>ecognised<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w4a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Europe<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x788 y28b7 w4a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">13,854<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x789 y28b7 w4a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">15<span class=\"_ _2\"></span>,532<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w4a3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Asia Pacific<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x78a y28d3 w4a4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">12<span class=\"_ _2\"></span>,637<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78b y28d3 w4a5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">13,9<span class=\"_ _0\"></span>77<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w4a6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Rest o<span class=\"_ _0\"></span>f W<span class=\"_ _0\"></span>orld<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78c y2833 w4a7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">764<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78d y2833 w4a8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">809<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x58d y2834 w4a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">2<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>2<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78e y2834 w4aa h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">30,<span class=\"_ _2\"></span>318<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs301\">Recognised opera<span class=\"_ _0\"></span>ting losses wer<span class=\"_ _0\"></span>e \u00a3nil (FY22: \u00a3nil) during the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs302\">The G<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p has the fo<span class=\"_ _2\"></span>llowing unc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain t<span class=\"_ _2\"></span>ax po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>ns:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs303\">On transf<span class=\"_ _0\"></span>er pricing risk<span class=\"_ _0\"></span>s, the pr<span class=\"_ _0\"></span>ovision increased during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> by<span class=\"_ _0\"></span> \u00a30<span class=\"_ _0\"></span>.2 million to \u00a32.5 million (FY22: \u00a32.3 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs304\">With regards <span class=\"_ _0\"></span>to the E<span class=\"_ _0\"></span>uropean decision as of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>April 2019, <span class=\"_ _0\"></span>that certain parts of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the UK\u2019s contr<span class=\"_ _0\"></span>olled for<span class=\"_ _0\"></span>eign company<span class=\"_ _0\"></span> legislation gav<span class=\"_ _0\"></span>e rise </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs305\">to state aid, the managemen<span class=\"_ _0\"></span>t team concluded <span class=\"_ _0\"></span>that the pr<span class=\"_ _0\"></span>ovision <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>this uncertain <span class=\"_ _0\"></span>tax position should remain in place at \u00a31.4 million </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs306\">(FY22: \u00a31.4 million). O<span class=\"_ _0\"></span>n 8 J<span class=\"_ _0\"></span>une 2022, the General Court of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the European Union dismissed <span class=\"_ _0\"></span>the applications f<span class=\"_ _0\"></span>or annulmen<span class=\"_ _0\"></span>t from both </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs307\">the UK Go<span class=\"_ _0\"></span>vernment and one of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the British broadcast <span class=\"_ _0\"></span>television netw<span class=\"_ _0\"></span>ork companies. Both parties hav<span class=\"_ _0\"></span>e now<span class=\"_ _0\"></span> appealed this decision. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs308\">T<span class=\"_ _0\"></span>he outcome of<span class=\"_ _0\"></span> these appeals <span class=\"_ _0\"></span>will be closely monitor<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the management team <span class=\"_ _0\"></span>to determine any<span class=\"_ _0\"></span> implications on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs309\"><span class=\"_ _2e2\">tax position.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs30a\">Ne<span class=\"_ _0\"></span>vertheless, <span class=\"_ _0\"></span>the Group settled <span class=\"_ _0\"></span>the \u00a31.4 million requested b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the HMRC and this amount is r<span class=\"_ _0\"></span>ecorded as an asset held <span class=\"_ _0\"></span>within <span class=\"ls5\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws2a gs30b\">current tax.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h2b ff7 fs8 fc2 sc0 ls76 wsb gs320\">18 <span class=\"_ _3f\"> </span>Deferred tax<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs321\">Group<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h29 ff2 fs19 fc2 sc0 ls5 ws0 gs322\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs323\"><table class=\"s w46b h92\" id=\"_7b7d56fd-3755-472a-99d1-fee665f5103d\"><tr><td></td><td class=\"t m0 x448 h29 y2965 ff2 fs19 fc2 sc0 ls5 ws0\">Accelerated </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x74a h29 y2966 ff2 fs19 fc2 sc0 ls5 ws0\">tax </td><td class=\"t m0 x74b h29 y2966 ff2 fs19 fc2 sc0 ls5 ws0\">Share-based </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x602 h29 y2967 ff2 fs19 fc2 sc0 ls5 ws0\">depreciation<span class=\"_ _2e2\"> </span></td><td class=\"c n x74c y2968 w46c h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74d y2968 w46d h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Provisions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74e y2968 w318 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2924 w46e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74f y2924 w61 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">225<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x750 y2924 w46f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,51<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x751 y2924 w470 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls91 ws9e\">2<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>747<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x752 y2924 w471 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">4,49<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2956 w472 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Credit/(<span class=\"_ _0\"></span>charge<span class=\"_ _0\"></span>) to income statement for the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x753 y2956 w473 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">83<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x754 y2956 w474 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls87 ws18\">80<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x755 y2956 w34f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x756 y2956 w475 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">101<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2969 w476 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Prior<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>ear credit <span class=\"_ _0\"></span>to income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x757 y2969 w477 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x758 y2969 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x759 y2969 w478 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">44<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75a y2969 w479 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc ws6\">57<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2958 w47a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Adjustment due <span class=\"_ _0\"></span>to tax rate changes<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75b y2958 w47b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">44<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75c y2958 w47c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5d ws6b\">84<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75d y2958 w47d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">1<span class=\"_ _2\"></span>66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75e y2958 w47e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc ws6\">294<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2959 w47f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75f y2959 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x760 y2959 w480 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x761 y2959 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x762 y2959 w481 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296a w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x763 y296a w482 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x764 y296a w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x765 y296a w1cd h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">219<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x766 y296a w104 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">247<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x767 y28b5 w484 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">3<span class=\"_ _2\"></span>61<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x768 y28b5 w485 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x769 y28b5 w40d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76a y28b5 w486 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">4,<span class=\"_ _2\"></span>616<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295c w487 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Credit to income statement for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76b y295c w488 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">37<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76c y295c w473 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">83<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76d y295c w489 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse2 ws30\">997<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76e y295c w48a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296b w476 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Prior<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>ear credit <span class=\"_ _0\"></span>to income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76f y296b w117 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x770 y296b w484 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">218<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x771 y296b w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x772 y296b w48b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">251<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w47f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75f y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x773 y295e w48c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x774 y295e wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x775 y295e w41f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x776 y296c w44 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x777 y296c w48d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x778 y296c w3b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x779 y296c w48e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77a y2834 w2e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">398<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77b y2834 w490 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1<span class=\"_ _2\"></span>,389<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77c y2834 w491 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">4,012<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77d y2834 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5<span class=\"_ _2\"></span>,79<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 lse9 ws10c gs175\">C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs176\">T<span class=\"_ _0\"></span>he Company\u2019<span class=\"_ _0\"></span>s deferr<span class=\"_ _0\"></span>ed tax assets r<span class=\"_ _0\"></span>elate in full <span class=\"_ _0\"></span>to the equity<span class=\"_ _0\"></span>-settled share-based paymen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span></div><div class=\"gs33f\"><table class=\"s w4ab h94\" id=\"_340e8716-33d1-4755-84aa-5e53e0ac370b\"><tr><td class=\"t m0 x280 h26 y2971 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28b4 w46e h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78f y28b4 w4ac h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls77 ws87\">346<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295b w487 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Credit to income statement for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x790 y295b w4ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls17 ws14\">41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2972 w47f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x791 y2972 w4ae h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x792 y28b7 w61 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">225<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w4af h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Charge to income <span class=\"_ _2\"></span>statement for<span class=\"_ _0\"></span> the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x793 y295e w4b0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">(7<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w47f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x794 y296c w4b1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x795 y2834 w4b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">136</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he tax e<span class=\"_ _0\"></span>xpense comprises both current and def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax.<span class=\"_ _2e2\"> </span>Current tax<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he tax curr<span class=\"_ _0\"></span>ently pa<span class=\"_ _0\"></span>yable is based on <span class=\"_ _0\"></span><span class=\"_ _2e2\">taxable profit </span><span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>. T<span class=\"_ _2e\"></span><span class=\"_ _2e2\">axable profit differs </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">from profit be</span><span class=\"_ _0\"></span>fore income <span class=\"_ _0\"></span>tax as reported in the income statemen<span class=\"_ _0\"></span>t because it excludes items o<span class=\"_ _0\"></span>f income or<span class=\"_ _0\"></span> expense <span class=\"_ _0\"></span>that are <span class=\"_ _0\"></span>taxable or<span class=\"_ _0\"></span> deductible in other <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears and it further e<span class=\"_ _0\"></span>xcludes items <span class=\"_ _0\"></span>that are ne<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> tax<span class=\"_ _0\"></span>able or deductible. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s liability <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> current <span class=\"_ _0\"></span>tax is calculated using <span class=\"_ _0\"></span>tax rates that have been enacted or<span class=\"_ _0\"></span> substantiv<span class=\"_ _0\"></span>ely enacted b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the r<span class=\"_ _0\"></span>eporting date.<span class=\"_ _2e2\"> </span>Def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>ax<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax is pro<span class=\"_ _0\"></span>vided in full, using <span class=\"_ _0\"></span>the liability me<span class=\"_ _0\"></span>thod, on temporary<span class=\"_ _0\"></span><span class=\"_ _2e2\"> differ</span><span class=\"_ _0\"></span>ences at the r<span class=\"_ _0\"></span>eporting date arising between <span class=\"_ _0\"></span>the tax bases of<span class=\"_ _0\"></span> assets and liabilities and their<span class=\"_ _0\"></span> carrying amounts in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial statements. Def</span><span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax is calculated using tax rates that are e<span class=\"_ _0\"></span>xpected to apply<span class=\"_ _0\"></span> when <span class=\"_ _0\"></span>the related def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax asset is realised, or<span class=\"_ _0\"></span> the def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax liability is settled, based on <span class=\"_ _0\"></span>tax rates (<span class=\"_ _0\"></span>and tax law<span class=\"_ _0\"></span>s) <span class=\"_ _0\"></span>that hav<span class=\"_ _0\"></span>e been enacted or substan<span class=\"_ _0\"></span>tively<span class=\"_ _0\"></span> enacted by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the reporting date.<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax assets are r<span class=\"_ _0\"></span>ecognised only <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>that it is probable <span class=\"_ _0\"></span><span class=\"_ _2e2\">that sufficient futur</span><span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofits will be a</span><span class=\"_ _0\"></span>vailable to allow<span class=\"_ _0\"></span> all or part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the deferred <span class=\"_ _0\"></span>tax asset <span class=\"_ _0\"></span>to be utilised. Where an entity<span class=\"_ _0\"></span> has been loss-making, deferr<span class=\"_ _0\"></span>ed tax assets ar<span class=\"_ _0\"></span>e only recognised if<span class=\"_ _0\"></span> ther<span class=\"_ _0\"></span>e is convincing evidence supporting its <span class=\"_ _0\"></span>future utilisation.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "Def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>ax<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax is pro<span class=\"_ _0\"></span>vided in full, using <span class=\"_ _0\"></span>the liability me<span class=\"_ _0\"></span>thod, on temporary<span class=\"_ _0\"></span><span class=\"_ _2e2\"> differ</span><span class=\"_ _0\"></span>ences at the r<span class=\"_ _0\"></span>eporting date arising between <span class=\"_ _0\"></span>the tax bases of<span class=\"_ _0\"></span> assets and liabilities and their<span class=\"_ _0\"></span> carrying amounts in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial statements. Def</span><span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax is calculated using tax rates that are e<span class=\"_ _0\"></span>xpected to apply<span class=\"_ _0\"></span> when <span class=\"_ _0\"></span>the related def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax asset is realised, or<span class=\"_ _0\"></span> the def<span class=\"_ _0\"></span>erred <span class=\"_ _0\"></span>tax liability is settled, based on <span class=\"_ _0\"></span>tax rates (<span class=\"_ _0\"></span>and tax law<span class=\"_ _0\"></span>s) <span class=\"_ _0\"></span>that hav<span class=\"_ _0\"></span>e been enacted or substan<span class=\"_ _0\"></span>tively<span class=\"_ _0\"></span> enacted by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the reporting date.<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax assets are r<span class=\"_ _0\"></span>ecognised only <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>that it is probable <span class=\"_ _0\"></span><span class=\"_ _2e2\">that sufficient futur</span><span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofits will be a</span><span class=\"_ _0\"></span>vailable to allow<span class=\"_ _0\"></span> all or part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the deferred <span class=\"_ _0\"></span>tax asset <span class=\"_ _0\"></span>to be utilised. Where an entity<span class=\"_ _0\"></span> has been loss-making, deferr<span class=\"_ _0\"></span>ed tax assets ar<span class=\"_ _0\"></span>e only recognised if<span class=\"_ _0\"></span> ther<span class=\"_ _0\"></span>e is convincing evidence supporting its <span class=\"_ _0\"></span>future utilisation.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "0.11",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-413": {
   "value": "0.08",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2020-12-01T00:00:00/2021-12-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-411": {
   "value": "0.116",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-412": {
   "value": "0.11",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2021-12-01T00:00:00/2022-12-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-393": {
   "value": "9 <span class=\"_ _3f\"> </span>Propert<span class=\"_ _2\"></span>y<span class=\"_ _5\"></span>, plant and equipment<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y Property<span class=\"_ _5\"></span>, plant and equipment is recorded at cost less accumulated depr<span class=\"_ _0\"></span>eciation and any<span class=\"_ _0\"></span> impairment losses. Subsequent expenditure is added <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the asset <span class=\"_ _0\"></span>when it is probable <span class=\"_ _0\"></span>that future economic bene<span class=\"_ _0\"></span><span class=\"_ _2e2\">fits, in ex</span><span class=\"_ _0\"></span>cess of <span class=\"_ _0\"></span>the originally assessed perf<span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> the e<span class=\"_ _0\"></span>xisting asset, will <span class=\"_ _0\"></span><span class=\"_ _2e2\">flow</span><span class=\"_ _0\"></span> to <span class=\"_ _0\"></span>the Group and <span class=\"_ _0\"></span>the costs can be measured reliably<span class=\"_ _5\"></span>. All other subsequent expenditur<span class=\"_ _0\"></span>e is expensed in the period in <span class=\"_ _0\"></span>which it is incurred. Depreciation is pro<span class=\"_ _0\"></span>vided on a straight-line basis and charged <span class=\"_ _0\"></span>to the income statemen<span class=\"_ _0\"></span>t ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the expected useful <span class=\"_ _0\"></span>working liv<span class=\"_ _0\"></span>es of the assets, after <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ha<span class=\"_ _0\"></span>ve been brought in<span class=\"_ _0\"></span>to use, at the <span class=\"_ _0\"></span>following rates: Right-of<span class=\"_ _0\"></span>-use assets <span class=\"_ _c2\"> </span> <span class=\"_ _e2\"> </span>lower o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the asset\u2019<span class=\"_ _0\"></span>s useful life and <span class=\"_ _0\"></span>the lease term<span class=\"_ _2e2\"> </span>Computer equipment <span class=\"_ _db\"> </span> <span class=\"_ _166\"> </span>three years<span class=\"_ _2e2\"> </span>Leasehold impro<span class=\"_ _0\"></span>vemen<span class=\"_ _0\"></span>ts <span class=\"_ _104\"> </span> <span class=\"_ _e2\"> </span>lower<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the lease <span class=\"_ _0\"></span><span class=\"_ _2e2\">term and fiv</span><span class=\"_ _0\"></span>e y<span class=\"_ _0\"></span>ears<span class=\"_ _2e2\"> </span><span class=\"_ _2e2\">Fixtures and fittings </span><span class=\"_ _9a\"> </span> <span class=\"_ _166\"> </span><span class=\"_ _2e2\">five years<span class=\"_ _2e2\"> </span></span>Gains and losses on disposals are included in <span class=\"_ _0\"></span>the income statement by<span class=\"_ _0\"></span> comparing proceeds <span class=\"_ _0\"></span>with carrying amount.<span class=\"_ _2e2\"> </span>Residual <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues and useful lives ar<span class=\"_ _0\"></span>e revie<span class=\"_ _0\"></span>wed and adjusted if<span class=\"_ _0\"></span> appropriate at <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the reporting period. <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>y changes ar<span class=\"_ _0\"></span>e accounted for<span class=\"_ _0\"></span> prospectively<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>Property<span class=\"_ _5\"></span>, plant and equipment is revie<span class=\"_ _0\"></span>wed f<span class=\"_ _0\"></span>or impairment <span class=\"_ _0\"></span>whenev<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _0\"></span>cumstances indicate that <span class=\"_ _0\"></span>the carrying amount may<span class=\"_ _0\"></span> not be reco<span class=\"_ _0\"></span>verable. <span class=\"_ _0\"></span>An impairment loss is r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the amount by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which the carrying amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the asset ex<span class=\"_ _0\"></span>ceeds its reco<span class=\"_ _0\"></span>verable amount, <span class=\"_ _0\"></span>which is the higher<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the asset\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value less cost <span class=\"_ _0\"></span>to sell and its <span class=\"_ _0\"></span>value in use.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or accounting polic<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>egarding right-of<span class=\"_ _0\"></span>-use assets, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 15 <span class=\"ff24 ws27\">L<span class=\"_ _0\"></span>eases<span class=\"ff6 ls5 ws0\">.<span class=\"_ _2e2\"> </span></span></span><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs207\">T<span class=\"_ _0\"></span>he mov<span class=\"_ _0\"></span>ements of<span class=\"_ _0\"></span> property<span class=\"_ _0\"></span>, plan<span class=\"_ _0\"></span>t and equipment by<span class=\"_ _0\"></span> class of<span class=\"_ _0\"></span> assets are as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h29 ff2 fs19 fc2 sc0 ls5 ws0 gs208\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs209\"><table class=\"s w30f h85\" id=\"_4f7a254c-f769-4567-ba57-eef94c8b9d92\"><tr><td></td><td class=\"t m0 x594 h29 y2906 ff2 fs19 fc2 sc0 ls5 ws0\">Right-of-use<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x595 h29 y2906 ff2 fs19 fc2 sc0 ls5 ws0\">Computer<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x596 h29 y2906 ff2 fs19 fc2 sc0 ls5 ws0\">Leasehold<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x597 h29 y2906 ff2 fs19 fc2 sc0 ls5 ws0\">Fixtures and<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x598 h29 y2907 ff2 fs19 fc2 sc0 ls5 ws0\">assets<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x599 h29 y2907 ff2 fs19 fc2 sc0 ls5 ws0\">equipment<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x59a h29 y2907 ff2 fs19 fc2 sc0 ls5 ws0\">improv<span class=\"_ _0\"></span>ements<span class=\"_ _2e2\"> </span></td><td class=\"c n x4a4 y2908 w310 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">fittings<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x59b y2908 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2909 ff2 fs3 fc2 sc0 ls7a wsf\">Cost<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28a5 w311 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x59c y28a5 w312 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">51<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x59d y28a5 w1a9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,626<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x59e y28a5 w313 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">10,<span class=\"_ _0\"></span>154<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x59f y28a5 w314 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsa1 wsad\">4,940</div></td><td class=\"c n x5a0 y28a5 w315 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">82,9<span class=\"_ _2\"></span>04<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28a6 w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5a1 y28a6 w317 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">14,4<span class=\"_ _2\"></span>32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5a2 y28a6 w318 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">1,<span class=\"_ _2\"></span>311<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5a3 y28a6 w319 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>9<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5a4 y28a6 w31a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">900<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5a5 y28a6 w31b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls86 ws95\">1<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>8<span class=\"_ _28\"></span>3<span class=\"_ _28\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290a w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5a6 y290a w31d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">(<span class=\"_ _0\"></span>12,<span class=\"_ _2\"></span>278)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5a7 y290a w31e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls2f ws43\">(<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>09)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5a8 y290a w31f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _28\"></span>,76<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5a9 y290a w320 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls22 ws22\">(<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8)</div></td><td class=\"c n x5aa y290a w321 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(15<span class=\"_ _28\"></span>,4<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28a8 w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ab y28a8 w323 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">729<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ac y28a8 w324 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">312<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ad y28a8 w325 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsa1 wsad\">340<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ae y28a8 w326 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">1<span class=\"_ _2\"></span>07<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5af y28a8 w327 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">1,488<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28a9 w328 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5b0 y28a9 w329 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">54,067<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5b1 y28a9 w32a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls86 ws95\">1<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>4<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5b2 y28a9 w32b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">9,92<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5b3 y28a9 w1d7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">5<span class=\"_ _2\"></span>,229<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5b4 y28a9 w32c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls6c ws7d\">86<span class=\"_ _2\"></span>,75<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28aa w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5b5 y28aa w32d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5b6 y28aa w32e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5b7 y28aa w289 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">353<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5b8 y28aa w32f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls87 ws18\">508<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5b9 y28aa w330 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">14,17<span class=\"_ _5\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290b w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ba y290b w331 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5bb y290b w332 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsbb ws3b\">(3,358<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5bc y290b w333 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls34 wsfc\">(8<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5bd y290b w334 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(38<span class=\"_ _2\"></span>2)</div></td><td class=\"c n x5be y290b w335 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290c w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5bf y290c w336 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls2e ws33\">(97<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c0 y290c w337 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb9 wsce\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c1 y290c w338 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls34 wsfc\">(23<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c2 y290c w339 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c3 y290c w33a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290d w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c4 y290d w33c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">54,988<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x29d y290d w33d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">15,1<span class=\"_ _0\"></span>12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c5 y290d w33e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,<span class=\"_ _2\"></span>23<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c6 y290d w33f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">5,28<span class=\"_ _2\"></span>8</div></td><td class=\"c n x5c7 y290d w340 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">84,623<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y290e ff2 fs3 fc2 sc0 ls5 ws0\">Accumulated deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y290f w311 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c8 y290f w341 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls3d ws16\">18,837<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c9 y290f w342 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls69 ws32\">13<span class=\"_ _2\"></span>,300<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ca y290f w343 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>531<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5cb y290f w344 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5cc y290f w345 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">44<span class=\"_ _2\"></span>,8<span class=\"_ _2\"></span>31<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b0 w346 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws2f\">Depreciation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5cd y28b0 w30c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">1<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>075<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ce y28b0 w32b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb8 wscd\">2,28<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5cf y28b0 w347 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">93<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5d0 y28b0 w348 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls3d ws16\">383<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5d1 y28b0 w138 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">18,6<span class=\"_ _2\"></span>82<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b1 w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ba y28b1 w349 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>25<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5d2 y28b1 w34a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _28\"></span>4<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5d3 y28b1 w34b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5d4 y28b1 w34c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2)</div></td><td class=\"c n x5d5 y28b1 w34d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(13<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b2 w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5d6 y28b2 w34e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls78 ws88\">611<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5d7 y28b2 w27e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">255<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5d8 y28b2 w34f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">325<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5d9 y28b2 w350 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb8 wscd\">1<span class=\"_ _2\"></span>28<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5da y28b2 w351 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">1,319<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b3 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5db y28b3 w352 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">24,273<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5dc y28b3 w353 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5dd y28b3 w354 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc3 wsd5\">8,0<span class=\"_ _2\"></span>59<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5de y28b3 w355 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls49 ws17\">3,982<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x58e y28b3 w356 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">51<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>09<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2910 w346 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Depreciation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5df y2910 w357 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">1<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e0 y2910 w358 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">1<span class=\"_ _2\"></span>,59<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e1 y2910 w359 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls78 ws88\">759<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e2 y2910 w2a0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">369<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e3 y2910 w35a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc ws6\">15,89<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w31c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e4 y28b5 w35b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(8<span class=\"_ _2\"></span>,747)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e5 y28b5 w35c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>242)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e6 y28b5 w35d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls22 ws22\">(7<span class=\"_ _2\"></span>68)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e7 y28b5 w35e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls34 wsfc\">(3<span class=\"_ _2\"></span>75)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e8 y28b5 w35f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">(<span class=\"_ _0\"></span>13,<span class=\"_ _0\"></span>132)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e9 y28b6 w360 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(41<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ea y28b6 w361 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5eb y28b6 w362 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ec y28b6 w363 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ed y28b6 w364 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls22 ws22\">(<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2911 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ee y2911 w365 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">28,282<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ef y2911 w366 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">1<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>393<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5f0 y2911 w367 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7,<span class=\"_ _2c\"></span>9<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5f1 y2911 w368 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">3<span class=\"_ _2\"></span>,929<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5f2 y2911 w1c1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb8 wscd\">53,<span class=\"_ _2\"></span>507<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2912 ff2 fs3 fc2 sc0 ls7a wsf\">Net book value<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2913 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5ee y2913 w369 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">26,7<span class=\"_ _2\"></span>06<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5f3 y2913 w36a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">1<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5f4 y2913 w36b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">1,332<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5f5 y2913 w36c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1,359<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5f6 y2913 w36d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5db y2834 w63 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls6c ws7d\">2<span class=\"_ _2\"></span>9,79<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5f7 y2834 w36e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls49 ws17\">2,<span class=\"_ _2\"></span>345<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5f8 y2834 w100 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">1,863<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5f9 y2834 w36f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">1<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>247<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5fa y2834 w53 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsbb ws3b\">35,249<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs20a\">A<span class=\"_ _0\"></span> depreciation charge of<span class=\"_ _0\"></span> \u00a315.9 million (FY22: \u00a318.<span class=\"_ _0\"></span>7 million<span class=\"_ _0\"></span>) was r<span class=\"_ _0\"></span>ecognised in administrative e<span class=\"_ _0\"></span>xpenses.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs20b\">During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, certain assets such as server<span class=\"_ _0\"></span> hardware, <span class=\"_ _0\"></span>which became obsolete due <span class=\"_ _0\"></span>to data centre e<span class=\"_ _0\"></span>xit, and other o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffice equipment </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs20c\">were <span class=\"_ _0\"></span>found <span class=\"_ _0\"></span>to be no longer operational. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese assets <span class=\"_ _0\"></span>with a to<span class=\"_ _0\"></span>tal net book <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> \u00a30.2 million (FY22: \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>were disposed of<span class=\"_ _0\"></span>, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs20d\">incurring a loss on disposal of<span class=\"_ _0\"></span> less than \u00a30<span class=\"_ _0\"></span>.2 million (FY22: a loss on disposal of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _0\"></span>1 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs20e\">F<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the carrying amount of<span class=\"_ _0\"></span> right-of<span class=\"_ _0\"></span>-use assets per<span class=\"_ _0\"></span> class of underlying asse<span class=\"_ _0\"></span>t refer<span class=\"_ _0\"></span> to no<span class=\"_ _0\"></span>te 15. During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group early<span class=\"_ _0\"></span>-<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs20f\">terminated certain lease contracts (including <span class=\"_ _0\"></span><span class=\"_ _2e2\">the write-off</span><span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the corr<span class=\"_ _0\"></span>esponding lease liabilities<span class=\"_ _0\"></span>) resulting in no gain or loss on lease </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs210\"><span class=\"_ _2e2\">modification (FY22: net gain on lease modification of</span><span class=\"_ _0\"></span> \u00a30.3 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gsd4\">T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has no property<span class=\"_ _5\"></span>, plant and equipment.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y Property<span class=\"_ _5\"></span>, plant and equipment is recorded at cost less accumulated depr<span class=\"_ _0\"></span>eciation and any<span class=\"_ _0\"></span> impairment losses. Subsequent expenditure is added <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the asset <span class=\"_ _0\"></span>when it is probable <span class=\"_ _0\"></span>that future economic bene<span class=\"_ _0\"></span><span class=\"_ _2e2\">fits, in ex</span><span class=\"_ _0\"></span>cess of <span class=\"_ _0\"></span>the originally assessed perf<span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> the e<span class=\"_ _0\"></span>xisting asset, will <span class=\"_ _0\"></span><span class=\"_ _2e2\">flow</span><span class=\"_ _0\"></span> to <span class=\"_ _0\"></span>the Group and <span class=\"_ _0\"></span>the costs can be measured reliably<span class=\"_ _5\"></span>. All other subsequent expenditur<span class=\"_ _0\"></span>e is expensed in the period in <span class=\"_ _0\"></span>which it is incurred. Depreciation is pro<span class=\"_ _0\"></span>vided on a straight-line basis and charged <span class=\"_ _0\"></span>to the income statemen<span class=\"_ _0\"></span>t ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the expected useful <span class=\"_ _0\"></span>working liv<span class=\"_ _0\"></span>es of the assets, after <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ha<span class=\"_ _0\"></span>ve been brought in<span class=\"_ _0\"></span>to use, at the <span class=\"_ _0\"></span>following rates: Right-of<span class=\"_ _0\"></span>-use assets <span class=\"_ _c2\"> </span> <span class=\"_ _e2\"> </span>lower o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the asset\u2019<span class=\"_ _0\"></span>s useful life and <span class=\"_ _0\"></span>the lease term<span class=\"_ _2e2\"> </span>Computer equipment <span class=\"_ _db\"> </span> <span class=\"_ _166\"> </span>three years<span class=\"_ _2e2\"> </span>Leasehold impro<span class=\"_ _0\"></span>vemen<span class=\"_ _0\"></span>ts <span class=\"_ _104\"> </span> <span class=\"_ _e2\"> </span>lower<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the lease <span class=\"_ _0\"></span><span class=\"_ _2e2\">term and fiv</span><span class=\"_ _0\"></span>e y<span class=\"_ _0\"></span>ears<span class=\"_ _2e2\"> </span><span class=\"_ _2e2\">Fixtures and fittings </span><span class=\"_ _9a\"> </span> <span class=\"_ _166\"> </span><span class=\"_ _2e2\">five years<span class=\"_ _2e2\"> </span></span>Gains and losses on disposals are included in <span class=\"_ _0\"></span>the income statement by<span class=\"_ _0\"></span> comparing proceeds <span class=\"_ _0\"></span>with carrying amount.<span class=\"_ _2e2\"> </span>Residual <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues and useful lives ar<span class=\"_ _0\"></span>e revie<span class=\"_ _0\"></span>wed and adjusted if<span class=\"_ _0\"></span> appropriate at <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the reporting period. <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>y changes ar<span class=\"_ _0\"></span>e accounted for<span class=\"_ _0\"></span> prospectively<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>Property<span class=\"_ _5\"></span>, plant and equipment is revie<span class=\"_ _0\"></span>wed f<span class=\"_ _0\"></span>or impairment <span class=\"_ _0\"></span>whenev<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _0\"></span>cumstances indicate that <span class=\"_ _0\"></span>the carrying amount may<span class=\"_ _0\"></span> not be reco<span class=\"_ _0\"></span>verable. <span class=\"_ _0\"></span>An impairment loss is r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the amount by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which the carrying amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the asset ex<span class=\"_ _0\"></span>ceeds its reco<span class=\"_ _0\"></span>verable amount, <span class=\"_ _0\"></span>which is the higher<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the asset\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value less cost <span class=\"_ _0\"></span>to sell and its <span class=\"_ _0\"></span>value in use.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or accounting polic<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>egarding right-of<span class=\"_ _0\"></span>-use assets, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 15 <span class=\"ff24 ws27\">L<span class=\"_ _0\"></span>eases<span class=\"ff6 ls5 ws0\">.<span class=\"_ _2e2\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y Property<span class=\"_ _5\"></span>, plant and equipment is recorded at cost less accumulated depr<span class=\"_ _0\"></span>eciation and any<span class=\"_ _0\"></span> impairment losses. Subsequent expenditure is added <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the asset <span class=\"_ _0\"></span>when it is probable <span class=\"_ _0\"></span>that future economic bene<span class=\"_ _0\"></span><span class=\"_ _2e2\">fits, in ex</span><span class=\"_ _0\"></span>cess of <span class=\"_ _0\"></span>the originally assessed perf<span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> the e<span class=\"_ _0\"></span>xisting asset, will <span class=\"_ _0\"></span><span class=\"_ _2e2\">flow</span><span class=\"_ _0\"></span> to <span class=\"_ _0\"></span>the Group and <span class=\"_ _0\"></span>the costs can be measured reliably<span class=\"_ _5\"></span>. All other subsequent expenditur<span class=\"_ _0\"></span>e is expensed in the period in <span class=\"_ _0\"></span>which it is incurred. Depreciation is pro<span class=\"_ _0\"></span>vided on a straight-line basis and charged <span class=\"_ _0\"></span>to the income statemen<span class=\"_ _0\"></span>t ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the expected useful <span class=\"_ _0\"></span>working liv<span class=\"_ _0\"></span>es of the assets, after <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ha<span class=\"_ _0\"></span>ve been brought in<span class=\"_ _0\"></span>to use, at the <span class=\"_ _0\"></span>following rates: Right-of<span class=\"_ _0\"></span>-use assets <span class=\"_ _c2\"> </span> <span class=\"_ _e2\"> </span>lower o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the asset\u2019<span class=\"_ _0\"></span>s useful life and <span class=\"_ _0\"></span>the lease term<span class=\"_ _2e2\"> </span>Computer equipment <span class=\"_ _db\"> </span> <span class=\"_ _166\"> </span>three years<span class=\"_ _2e2\"> </span>Leasehold impro<span class=\"_ _0\"></span>vemen<span class=\"_ _0\"></span>ts <span class=\"_ _104\"> </span> <span class=\"_ _e2\"> </span>lower<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the lease <span class=\"_ _0\"></span><span class=\"_ _2e2\">term and fiv</span><span class=\"_ _0\"></span>e y<span class=\"_ _0\"></span>ears<span class=\"_ _2e2\"> </span><span class=\"_ _2e2\">Fixtures and fittings </span><span class=\"_ _9a\"> </span> <span class=\"_ _166\"> </span><span class=\"_ _2e2\">five years<span class=\"_ _2e2\"> </span></span>Gains and losses on disposals are included in <span class=\"_ _0\"></span>the income statement by<span class=\"_ _0\"></span> comparing proceeds <span class=\"_ _0\"></span>with carrying amount.<span class=\"_ _2e2\"> </span>Residual <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues and useful lives ar<span class=\"_ _0\"></span>e revie<span class=\"_ _0\"></span>wed and adjusted if<span class=\"_ _0\"></span> appropriate at <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the reporting period. <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>y changes ar<span class=\"_ _0\"></span>e accounted for<span class=\"_ _0\"></span> prospectively<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>Property<span class=\"_ _5\"></span>, plant and equipment is revie<span class=\"_ _0\"></span>wed f<span class=\"_ _0\"></span>or impairment <span class=\"_ _0\"></span>whenev<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _0\"></span>cumstances indicate that <span class=\"_ _0\"></span>the carrying amount may<span class=\"_ _0\"></span> not be reco<span class=\"_ _0\"></span>verable. <span class=\"_ _0\"></span>An impairment loss is r<span class=\"_ _0\"></span>ecognised for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the amount by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which the carrying amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the asset ex<span class=\"_ _0\"></span>ceeds its reco<span class=\"_ _0\"></span>verable amount, <span class=\"_ _0\"></span>which is the higher<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the asset\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value less cost <span class=\"_ _0\"></span>to sell and its <span class=\"_ _0\"></span>value in use.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or accounting polic<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>egarding right-of<span class=\"_ _0\"></span>-use assets, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 15 <span class=\"ff24 ws27\">L<span class=\"_ _0\"></span>eases<span class=\"ff6 ls5 ws0\">.<span class=\"_ _2e2\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "7 <span class=\"_ _3f\"> </span>Earnings per share<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Basic earnings per shar<span class=\"_ _0\"></span>e (EPS) is calculated b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> dividing the pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">fit for</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear attributable <span class=\"_ _0\"></span>to owners of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the weighted av<span class=\"_ _0\"></span>erage number<span class=\"_ _0\"></span> of or<span class=\"_ _0\"></span>dinary shar<span class=\"_ _0\"></span>es outstanding during the period e<span class=\"_ _0\"></span>xcluding shares held as <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares (<span class=\"_ _0\"></span>note 19(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>)) and those held in <span class=\"_ _0\"></span>the Emplo<span class=\"_ _0\"></span><span class=\"_ _2e2\">yee Benefit </span><span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>rust (EBT), which <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> accounting purposes are <span class=\"_ _0\"></span>treated in <span class=\"_ _0\"></span>the same manner as shares held in the treasury reserve.<span class=\"_ _2e2\"> </span>Diluted EPS is calculated b<span class=\"_ _0\"></span>y adjusting <span class=\"_ _0\"></span>the w<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage number of<span class=\"_ _0\"></span> ordinary<span class=\"_ _0\"></span> shares outstanding <span class=\"_ _0\"></span>to assume conv<span class=\"_ _0\"></span>ersion of all dilutive ordinary<span class=\"_ _0\"></span> shares arising <span class=\"_ _0\"></span>from e<span class=\"_ _0\"></span>xercising emplo<span class=\"_ _0\"></span>yee stock op<span class=\"_ _0\"></span>tions and track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or accounting polic<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>egarding EBT<span class=\"_ _5\"></span>, refer<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to note 19 <span class=\"ff24 ws27\">Equity</span><span class=\"ls5\">.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _0\"></span>he follo<span class=\"_ _0\"></span>wing tables r<span class=\"_ _0\"></span><span class=\"_ _2e2\">eflect the income and shar</span><span class=\"_ _0\"></span>e data used in the basic and diluted EPS calculations.<span class=\"_ _2e2\"> </span><table class=\"s w2f1 h80\" id=\"_3aa26849-9f28-4b54-903f-82e228d3f2d6\"><tr><td></td><td class=\"c n x258 y28fb w258 h5e\"><div class=\"t m2 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28fb w3a h5e\"><div class=\"t m2 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m2 x280 h5 y28fc ff2 fs3 fc2 sc0 ls74 ws39\">Earnings<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y2834 w2f2 h61\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Profit </span><span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> attributable to o<span class=\"_ _0\"></span>wners of <span class=\"_ _0\"></span>the Company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x276 y2834 w3c h62\"><div class=\"t m2 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">56,0<span class=\"_ _2\"></span>51<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x57e y2834 w3d h61\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">5<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>202<span class=\"_ _2e2\"> </span></div></td></tr></table><table class=\"s w2f3 h81\" id=\"_fcb8ef8d-f314-462c-afbd-235eaa518f80\"><tr><td></td><td class=\"c n x258 y28c3 w2f4 h5e\"><div class=\"t m2 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">million<span class=\"_ _20a\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x57f y28c3 w3a h5e\"><div class=\"t m2 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m2 x280 h5 y28fd ff2 fs3 fc2 sc0 ls49 ws17\">Number of<span class=\"_ _0\"></span> shares<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y283c w2f5 h61\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">W<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage number of<span class=\"_ _0\"></span> shares used <span class=\"_ _0\"></span>for basic EPS<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x580 y283c w2f6 h62\"><div class=\"t m2 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x581 y283c w2f7 h61\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">132.<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w2f8 h66\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Dilutive eff</span><span class=\"_ _0\"></span>ect of shar<span class=\"_ _0\"></span>e plans<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x582 y283d w2f9 h62\"><div class=\"t m2 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">2.9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x583 y283d w2fa h66\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">3<span class=\"_ _2\"></span>.7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w2fb h62\"><div class=\"t m2 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Dil<span class=\"_ _2\"></span>ute<span class=\"_ _2\"></span>d wei<span class=\"_ _2\"></span>ght<span class=\"_ _2\"></span>ed aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e num<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>r of sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>es u<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d for d<span class=\"_ _2\"></span>ilu<span class=\"_ _2\"></span>ted E<span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>S<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x584 y2834 w2fc h62\"><div class=\"t m2 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">135<span class=\"_ _2\"></span>.0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x585 y2834 w15a h66\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">135.9<span class=\"_ _2e2\"> </span></div></td></tr></table><table class=\"s w2fd h82\" id=\"_95b4ee92-e9ff-41bd-b216-1560a2ad7e59\"><tr><td></td><td class=\"c n x258 y28fe w2fe h6f\"><div class=\"t m2 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">pence<span class=\"_ _22a\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x586 y28fe w3a h6f\"><div class=\"t m2 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w2ff h66\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Basic EPS<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x587 y2833 w300 h62\"><div class=\"t m2 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">42.<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x588 y2833 w301 h66\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">41<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w302 h66\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Diluted EPS<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x589 y2834 w37 h62\"><div class=\"t m2 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">41<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x58a y2834 w303 h66\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">39.9</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Basic earnings per shar<span class=\"_ _0\"></span>e (EPS) is calculated b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> dividing the pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">fit for</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear attributable <span class=\"_ _0\"></span>to owners of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the weighted av<span class=\"_ _0\"></span>erage number<span class=\"_ _0\"></span> of or<span class=\"_ _0\"></span>dinary shar<span class=\"_ _0\"></span>es outstanding during the period e<span class=\"_ _0\"></span>xcluding shares held as <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares (<span class=\"_ _0\"></span>note 19(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>)) and those held in <span class=\"_ _0\"></span>the Emplo<span class=\"_ _0\"></span><span class=\"_ _2e2\">yee Benefit </span><span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>rust (EBT), which <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> accounting purposes are <span class=\"_ _0\"></span>treated in <span class=\"_ _0\"></span>the same manner as shares held in the treasury reserve.<span class=\"_ _2e2\"> </span>Diluted EPS is calculated b<span class=\"_ _0\"></span>y adjusting <span class=\"_ _0\"></span>the w<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage number of<span class=\"_ _0\"></span> ordinary<span class=\"_ _0\"></span> shares outstanding <span class=\"_ _0\"></span>to assume conv<span class=\"_ _0\"></span>ersion of all dilutive ordinary<span class=\"_ _0\"></span> shares arising <span class=\"_ _0\"></span>from e<span class=\"_ _0\"></span>xercising emplo<span class=\"_ _0\"></span>yee stock op<span class=\"_ _0\"></span>tions and track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or accounting polic<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>egarding EBT<span class=\"_ _5\"></span>, refer<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to note 19 <span class=\"ff24 ws27\">Equity</span><span class=\"ls5\">.<span class=\"_ _2e2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "8 Dividends<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Interim dividends are recognised in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial sta</span><span class=\"_ _0\"></span>tements at the earlier<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>time <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are paid or<span class=\"_ _0\"></span> shareholders\u2019 appr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>al. Final dividends declared <span class=\"_ _0\"></span>to the Compan<span class=\"_ _0\"></span>y\u2019s shar<span class=\"_ _0\"></span>eholders are recognised as a liability<span class=\"_ _0\"></span> in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s and Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial </span>statements in <span class=\"_ _0\"></span>the period in which <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are appro<span class=\"_ _0\"></span>ved b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y\u2019s shar<span class=\"_ _0\"></span>eholders.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> recognises dividends <span class=\"_ _0\"></span>from subsidiaries at <span class=\"_ _0\"></span>the time <span class=\"_ _0\"></span>that the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> are declared.<span class=\"_ _2e2\"> </span><div class=\"gs1b7\"><table class=\"s w304 h83\" id=\"_59c93b0f-e05b-4643-a380-99664dbf78ac\"><tr><td></td><td class=\"c n x258 y28ff w23b h5e\"><div class=\"t m2 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28ff w209 h5e\"><div class=\"t m2 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m2 x25a h5 y2900 ff2 fs3 fc2 sc0 ls5 ws0\">Amounts recognised as distributions to equity<span class=\"_ _0\"></span> holders in <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m2 x25a h6 y2901 ff6 fs3 fc2 sc0 ls5 ws0\">Interim dividend of<span class=\"_ _0\"></span> 5.0 pence f<span class=\"_ _0\"></span>or FY22 (FY21: 3<span class=\"_ _0\"></span>.0 pence<span class=\"_ _0\"></span>) per<span class=\"_ _0\"></span> share<span class=\"_ _2e2\"> </span></td><td class=\"c n x58b y28b7 w305 h60\"><div class=\"t m2 x257 h5 y2823 ff2 fs3 fc2 sc0 ls7a wsf\">6,605<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x58c y28b7 w5e h5f\"><div class=\"t m2 x257 h5 y2823 ff6 fs3 fc2 sc0 ls96 wsa3\">3,965<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m2 x25a h6 y2902 ff6 fs3 fc2 sc0 ls5 ws0\">Final dividend of<span class=\"_ _0\"></span> <span>11.0</span> pence f<span class=\"_ _0\"></span>or FY22 (FY21: <span><span class=\"gs40\" id=\"__148\">8. 0</span></span> pence<span class=\"_ _0\"></span>) per shar<span class=\"_ _0\"></span>e<span class=\"_ _2e2\"> </span></td><td class=\"c n x58d y283c w306 h60\"><div class=\"t m2 x257 h5 y2823 ff2 fs3 fc2 sc0 ls25 ws5\">14,385<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x58e y283c w1f8 h5f\"><div class=\"t m2 x257 h5 y2823 ff6 fs3 fc2 sc0 ls4a ws2e\">1<span class=\"_ _2\"></span>0,685<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m2 x25a h6 y2903 ff6 fs3 fc2 sc0 ls5 ws0\">Interim dividend of<span class=\"_ _0\"></span> 5.0 pence f<span class=\"_ _0\"></span>or FY23 per<span class=\"_ _0\"></span> share<span class=\"_ _2e2\"> </span></td><td class=\"c n x58b y283d w307 h60\"><div class=\"t m2 x257 h5 y2823 ff2 fs3 fc2 sc0 ls69 ws32\">6,383<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x58f y283d w54 h5f\"><div class=\"t m2 x257 h5 y2823 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x58d y2834 w308 h62\"><div class=\"t m2 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">2<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>3<span class=\"_ _28\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x590 y2834 w309 h61\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">14,65<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m2 hf ff6 fsb fc2 sc0 ls5 ws0 gs1b8\">2<span class=\"_ _2e2\"> </span></div><div class=\"t m2 hf ff6 fsb fc2 sc0 ls5 ws0 gs1b9\">3<span class=\"_ _2e2\"> </span></div><div class=\"t m2 hf ff6 fsb fc2 sc0 ls5 ws0 gs1ba\">4<span class=\"_ _2e2\"> </span></div><div class=\"gs1bb\"><table class=\"s w304 h84\" id=\"_a2c35056-ab1e-43e5-8e12-0fb36d0b3a80\"><tr><td></td><td class=\"c n x258 y28c4 w23b h5e\"><div class=\"t m2 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28c4 w209 h5e\"><div class=\"t m2 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m2 x25a h5 y28dc ff2 fs3 fc2 sc0 ls5 ws0\">Amounts arising in respect of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> the financial </span><span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m2 x25a h6 y2904 ff6 fs3 fc2 sc0 ls5 ws0\">Interim dividend of<span class=\"_ _0\"></span> 5.0 pence f<span class=\"_ _0\"></span>or FY23 (FY22: 5.<span class=\"_ _0\"></span>0 pence<span class=\"_ _0\"></span>) per shar<span class=\"_ _0\"></span>e<span class=\"_ _2e2\"> </span></td><td class=\"c n x58b y283c w307 h62\"><div class=\"t m2 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">6,383<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x591 y283c w30a h61\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">6,632<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m2 x25a h6 y2905 ff6 fs3 fc2 sc0 ls5 ws0\">Proposed <span class=\"_ _0\"></span><span class=\"_ _2e2\">final dividend of </span><span><span class=\"gs40\" id=\"__146\">11. 6</span></span> pence for<span class=\"_ _0\"></span> FY23 (FY22: <span><span class=\"gs40\" id=\"__147\">11. 0</span></span> pence) per<span class=\"_ _0\"></span> share<span class=\"_ _2e2\"> </span></td><td class=\"c n x58d y283d w30b h62\"><div class=\"t m2 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">15,327<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x592 y283d w30c h61\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>47<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x593 y2834 w30d h62\"><div class=\"t m2 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">21<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x39c y2834 w30e h61\"><div class=\"t m2 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">2<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m2 hf ff6 fsb fc2 sc0 ls5 ws0 gs1bc\">4<span class=\"_ _2e2\"> </span></div><div class=\"t m2 hf ff6 fsb fc2 sc0 ls5 ws0 gs1bd\">5<span class=\"_ _2e2\"> </span></div><div class=\"t m2 he ff6 fsa fc2 sc0 ls5 ws0 gs1be\">2. <span class=\"_ _1\"> </span>T<span class=\"_ _2\"></span>he F<span class=\"_ _2\"></span>Y2<span class=\"_ _2\"></span>2 int<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>im d<span class=\"_ _2\"></span>ivi<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>nd o<span class=\"_ _2\"></span>f 5.<span class=\"_ _2\"></span>0 p<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ce (F<span class=\"_ _2\"></span>Y2<span class=\"_ _2\"></span>1: 3<span class=\"_ _2\"></span>.0 p<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ce) p<span class=\"_ _2\"></span>er s<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re w<span class=\"_ _2\"></span>as p<span class=\"_ _2\"></span>aid o<span class=\"_ _2\"></span>n 2 De<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22 to t<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>se s<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s on t<span class=\"_ _2\"></span>he r<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r of S<span class=\"_ _2\"></span>Th<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>e pl<span class=\"_ _2\"></span>c on 4 N<span class=\"_ _2\"></span>ove<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2.<span class=\"_ _2e2\"> </span></div><div class=\"t m2 he ff6 fsa fc2 sc0 ls5 ws0 gs1bf\">3. <span class=\"_ _1\"> </span>Th<span class=\"_ _2\"></span>e F<span class=\"_ _2\"></span><span class=\"_ _2e2\">Y22 fi</span><span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>l div<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>d of 1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.0 p<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ce (F<span class=\"_ _2\"></span>Y2<span class=\"_ _2\"></span>1: 8<span class=\"_ _2\"></span>.0 p<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ce) p<span class=\"_ _2\"></span>er s<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re w<span class=\"_ _2\"></span>as p<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>d on 9 Ju<span class=\"_ _2\"></span>ne 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>3 to sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>eh<span class=\"_ _2\"></span>ol<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>s on r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>d on 1<span class=\"_ _2\"></span>2 May 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>3.<span class=\"_ _2e2\"> </span></div><div class=\"t m2 he ff6 fsa fc2 sc0 ls5 ws0 gs1c0\">4. <span class=\"_ _1\"> </span> <span class=\"_ _2d\"></span>Th<span class=\"_ _2\"></span>e F<span class=\"_ _2\"></span>Y23 in<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>rim d<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>d of 5<span class=\"_ _2\"></span>.0 p<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ce (F<span class=\"_ _2\"></span>Y2<span class=\"_ _2\"></span>2: 5<span class=\"_ _2\"></span>.0 p<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ce) p<span class=\"_ _2\"></span>er s<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re wa<span class=\"_ _2\"></span>s pa<span class=\"_ _2\"></span>id o<span class=\"_ _2\"></span>n 8 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>23 to s<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s on r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>d at 1<span class=\"_ _2\"></span>0 N<span class=\"_ _2\"></span>ovem<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>23<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>e \u00a3<span class=\"_ _2\"></span>6.<span class=\"_ _2\"></span>4 mi<span class=\"_ _2\"></span>lli<span class=\"_ _2\"></span>on i<span class=\"_ _2\"></span>n fu<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>s, </div><div class=\"t m2 he ff6 fsa fc2 sc0 ls5 ws0 gs1c1\">re<span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>ire<span class=\"_ _2\"></span>d fo<span class=\"_ _2\"></span>r se<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tl<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t of t<span class=\"_ _2\"></span>he i<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>m di<span class=\"_ _2\"></span>vid<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>, wer<span class=\"_ _2\"></span><span class=\"_ _2e2\">e fir</span><span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>t tr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>sf<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>d to t<span class=\"_ _2\"></span>he s<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re a<span class=\"_ _2\"></span>dmi<span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>r be<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>re 3<span class=\"_ _2\"></span>0 Nove<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>23.<span class=\"_ _2e2\"> </span></div><div class=\"t m2 he ff6 fsa fc2 sc0 ls5 ws0 gs1c2\">5. <span class=\"_ _1\"> </span> <span class=\"_ _2d\"></span>T<span class=\"_ _2\"></span>he B<span class=\"_ _2\"></span>oa<span class=\"_ _2\"></span>rd h<span class=\"_ _2\"></span>as p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d th<span class=\"_ _2\"></span>e F<span class=\"_ _2\"></span><span class=\"_ _2e2\">Y23 fin</span><span class=\"_ _2\"></span>al d<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>nd o<span class=\"_ _2\"></span>f 11<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6 pe<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>e (F<span class=\"_ _2\"></span>Y22<span class=\"_ _2\"></span>: 11<span class=\"_ _2\"></span>.0 p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>e) per s<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>, to b<span class=\"_ _2\"></span>e pa<span class=\"_ _2\"></span>id o<span class=\"_ _2\"></span>n 7 Jun<span class=\"_ _2\"></span>e 20<span class=\"_ _2\"></span>24 to s<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s on r<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rd a<span class=\"_ _2\"></span>t 10 M<span class=\"_ _2\"></span>ay 20<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>is p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span><span class=\"_ _2e2\">d fin</span><span class=\"_ _2\"></span>al </div><div class=\"t m2 he ff6 fsa fc2 sc0 ls5 ws0 gs1c3\">div<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>d is s<span class=\"_ _2\"></span>ub<span class=\"_ _2\"></span>je<span class=\"_ _2\"></span>ct t<span class=\"_ _2\"></span>o ap<span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>oval b<span class=\"_ _2\"></span>y sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>eh<span class=\"_ _2\"></span>ol<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>rs a<span class=\"_ _2\"></span>t th<span class=\"_ _2\"></span>e Co<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>any<span class=\"_ _2\"></span>\u2019s nex<span class=\"_ _2\"></span>t A<span class=\"_ _2\"></span>nn<span class=\"_ _2\"></span>ua<span class=\"_ _2\"></span>l Ge<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>al Me<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g on 2<span class=\"_ _2\"></span>5 Ap<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>l 20<span class=\"_ _2\"></span>24, a<span class=\"_ _2\"></span>nd t<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>re h<span class=\"_ _2\"></span>as n<span class=\"_ _2\"></span>ot b<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n in<span class=\"_ _2\"></span>cl<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s a li<span class=\"_ _2\"></span>abi<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y in th<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"_ _2e2\">se fin</span><span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ci<span class=\"_ _2\"></span>al </div><div class=\"t m2 he ff6 fsa fc2 sc0 lsce wsdd gs1c4\">statements.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Interim dividends are recognised in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial sta</span><span class=\"_ _0\"></span>tements at the earlier<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>time <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are paid or<span class=\"_ _0\"></span> shareholders\u2019 appr<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>al. Final dividends declared <span class=\"_ _0\"></span>to the Compan<span class=\"_ _0\"></span>y\u2019s shar<span class=\"_ _0\"></span>eholders are recognised as a liability<span class=\"_ _0\"></span> in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s and Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial </span>statements in <span class=\"_ _0\"></span>the period in which <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are appro<span class=\"_ _0\"></span>ved b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y\u2019s shar<span class=\"_ _0\"></span>eholders.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> recognises dividends <span class=\"_ _0\"></span>from subsidiaries at <span class=\"_ _0\"></span>the time <span class=\"_ _0\"></span>that the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> are declared.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "10 <span class=\"_ _3f\"> </span>Intangible assets<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Goodwill<span class=\"_ _2e2\"> </span>Goodwill arising on consolidation represen<span class=\"_ _0\"></span>ts the e<span class=\"_ _0\"></span>xcess of<span class=\"_ _0\"></span> purchase consideration o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s share of <span class=\"_ _2e2\">the identifiable net assets of</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the acquired subsidiary<span class=\"_ _0\"></span> at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill on <span class=\"_ _0\"></span>the acquisition of<span class=\"_ _0\"></span> subsidiaries has an <span class=\"_ _2e2\">indefinite useful life and is included in intangible asse</span><span class=\"_ _0\"></span>ts. If <span class=\"_ _0\"></span>the goodwill balance is material, it is <span class=\"_ _0\"></span>tested annually <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> impairment and carried at cost less accumulated impairment losses. <span class=\"_ _0\"></span>Any<span class=\"_ _0\"></span> impairment is recognised immedia<span class=\"_ _0\"></span>tely in <span class=\"_ _0\"></span>the income statement and is not subsequently<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>versed. On disposal of<span class=\"_ _0\"></span> a subsidiary<span class=\"_ _5\"></span>, the attributable amount of<span class=\"_ _0\"></span> goodwill is included in the determination o<span class=\"_ _0\"></span>f <span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span>Acquir<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d developed s<span class=\"_ _2\"></span>oft<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>e and sys<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>s Computer so<span class=\"_ _0\"></span>ftware acquired or<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>veloped b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Group is stated at cost less accumula<span class=\"_ _0\"></span>ted amortisation. Costs incurred on softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _0\"></span>ojects are only<span class=\"_ _0\"></span> capitalised if capitalisation criteria under<span class=\"_ _0\"></span> IA<span class=\"_ _0\"></span>S 38 <span class=\"ff24 ws63\">Intangible Assets</span> (IA<span class=\"_ _0\"></span><span class=\"_ _2e2\">S 38) </span>and IFRS Interpretation Committee (IFRIC<span class=\"_ _0\"></span>) interpre<span class=\"_ _0\"></span>tation of<span class=\"_ _0\"></span> Software-as-a-<span class=\"_ _0\"></span>Service (SaaS<span class=\"_ _0\"></span>) are met. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese are amortised <span class=\"_ _2e2\">as follow</span><span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>Acquired computer<span class=\"_ _0\"></span> softwar<span class=\"_ _0\"></span>e <span class=\"_ _a0\"> </span> <span class=\"_ _e2\"> </span>expected useful life of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee to se<span class=\"_ _0\"></span>ven <span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment costs <span class=\"_ _195\"> </span>expected useful lives no<span class=\"_ _0\"></span>t exceeding <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e maintenance costs are expensed in <span class=\"_ _0\"></span>the period in which <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e incurred. Other costs link<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>to dev<span class=\"_ _0\"></span>elopment projects that do not meet <span class=\"_ _0\"></span>the IAS 38 criteria ar<span class=\"_ _0\"></span>e expensed in the period incurr<span class=\"_ _0\"></span>ed. Assets under construction<span class=\"_ _2e2\"> </span>Purchased assets or<span class=\"_ _0\"></span> internally<span class=\"_ _0\"></span> generated intangible assets <span class=\"_ _0\"></span>that are still under<span class=\"_ _0\"></span> dev<span class=\"_ _0\"></span><span class=\"_ _2e2\">elopment are classified as \u2018</span><span class=\"_ _0\"></span>assets under construction\u2019<span class=\"_ _2e\"></span>. T<span class=\"_ _0\"></span>hese assets ar<span class=\"_ _0\"></span><span class=\"_ _2e2\">e reclassified </span><span class=\"_ _0\"></span>within intangibles ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the phased completion dates and are amortised <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date they<span class=\"_ _0\"></span> are r<span class=\"_ _0\"></span><span class=\"_ _2e2\">eclassified.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _5\"></span>radema<span class=\"_ _2\"></span>rks<span class=\"_ _2e2\"> </span>Acquired <span class=\"_ _0\"></span>trademarks ar<span class=\"_ _0\"></span>e stated at cost and are amortised o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the estimated use<span class=\"_ _0\"></span>ful life (<span class=\"_ _0\"></span>up to 12 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears) on a straigh<span class=\"_ _0\"></span>t-line basis.<span class=\"_ _2e2\"> </span>Impairment of<span class=\"_ _0\"></span> intangible assets Assets <span class=\"_ _0\"></span>that are not subject <span class=\"_ _0\"></span>to amortisation are <span class=\"_ _0\"></span>tested f<span class=\"_ _0\"></span>or impairment annually<span class=\"_ _5\"></span>. Any<span class=\"_ _0\"></span> impairment loss or<span class=\"_ _0\"></span> gain is recognised in <span class=\"_ _0\"></span>the income statement. Impairment loss is the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s carrying amount o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> its reco<span class=\"_ _0\"></span>verable amount. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reco<span class=\"_ _0\"></span>verable amount r<span class=\"_ _0\"></span>epresents the higher o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value less costs <span class=\"_ _0\"></span>to sell and its v<span class=\"_ _0\"></span>alue in use. <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue in use is measured based on the e<span class=\"_ _0\"></span>xpected future <span class=\"_ _2e2\">discounted cash flo</span><span class=\"_ _0\"></span>ws attributable <span class=\"_ _0\"></span>to the asset. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> the purposes of<span class=\"_ _0\"></span> assessing impairment, assets ar<span class=\"_ _0\"></span>e grouped at <span class=\"_ _0\"></span>the lowest lev<span class=\"_ _0\"></span>els for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which there ar<span class=\"_ _0\"></span>e separately<span class=\"_ _0\"></span><span class=\"_ _2e2\"> identifiable cash flow</span><span class=\"_ _0\"></span>s (<span class=\"_ _0\"></span>cash-generating units<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he mov<span class=\"_ _0\"></span>ements in intangible assets b<span class=\"_ _0\"></span>y asset class during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>ere as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2e2\"> </span><table class=\"s w370 h86\" id=\"_a2a2f7cb-7775-47f1-9d87-d18216276c57\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fb h29 y2914 ff2 fs19 fc2 sc0 ls5 ws0\">Internally generat<span class=\"_ _0\"></span>ed<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fc h29 y2915 ff2 fs19 fc2 sc0 ls5 ws0\">Software and<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fd h29 y2916 ff2 fs19 fc2 sc0 ls5 ws0\">system </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x5fe h29 y2917 ff2 fs19 fc2 sc0 ls5 ws0\">Computer </td><td class=\"t m0 x5ff h29 y2917 ff2 fs19 fc2 sc0 ls5 ws0\">Assets under </td><td class=\"t m0 x5fc h29 y2918 ff2 fs19 fc2 sc0 ls5 ws0\">development<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y2919 wc1 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x600 y2919 w371 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Goodwill</div></td><td class=\"t m0 x601 h29 y291a ff2 fs19 fc2 sc0 ls5 ws0\">software<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x602 h29 y291a ff2 fs19 fc2 sc0 ls5 ws0\">construction<span class=\"_ _2e2\"> </span></td><td class=\"c n x603 y2919 w372 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">costs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x604 y2919 w373 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>rademarks<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x605 y2919 w318 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y291b ff2 fs3 fc2 sc0 ls7a wsf\">Cost<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28a4 w311 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x606 y28a4 w374 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">206,3<span class=\"_ _0\"></span>17<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x607 y28a4 w375 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">9,077<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x608 y28a4 w376 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">695<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x609 y28a4 w377 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">39,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>43<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60a y28a4 w378 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60b y28a4 w379 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">255,<span class=\"_ _2\"></span>503<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291c w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60c y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60d y291c wd8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60e y291c w37a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">257<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60f y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x610 y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x611 y291c w34f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">265<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291d w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y291d w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x613 y291d w37b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x614 y291d w37c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls34 wsfc\">(76<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x615 y291d w37d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x616 y291d wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x617 y291d w166 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>20<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28a7 w37e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Reclassification<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x618 y28a7 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x619 y28a7 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61a y28a7 w37f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(20<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61b y28a7 w380 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">20<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61c y28a7 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61d y28a7 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291e w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61e y291e wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61f y291e w117 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x620 y291e wa2 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls85 ws94\">15<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x621 y291e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x622 y291e wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x623 y291e w381 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291f w328 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x624 y291f w382 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">2<span class=\"_ _0\"></span>06,317<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x625 y291f w383 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">9,0<span class=\"_ _2\"></span>84<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x626 y291f w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x627 y291f w384 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>9,1<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x628 y291f w378 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x629 y291f w385 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">25<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>58<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2920 w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60c y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62a y2920 w386 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">64<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62b y2920 w387 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">6,1<span class=\"_ _2\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62c y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62d y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62e y2920 w26e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">6,<span class=\"_ _2\"></span>237<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2921 w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62f y2921 w388 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x630 y2921 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x632 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x633 y2921 w388 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28ac w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61e y28ac wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x634 y28ac w44 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x635 y28ac w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x636 y28ac w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2ec y28ac wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x637 y28ac w389 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2922 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x638 y2922 w1b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">206,317<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x639 y2922 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">5<span class=\"_ _2\"></span>,387<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63a y2922 w38a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63b y2922 w38b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63c y2922 w38c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls9c wsa9\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63d y2922 w38d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">25<span class=\"_ _0\"></span>7<span class=\"_ _5\"></span>,060<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2923 ff2 fs3 fc2 sc0 ls74 ws39\">Accumulated amortisation and impairment<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2924 w311 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63e y2924 w1f7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">20<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63f y2924 w38e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">9<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x640 y2924 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x641 y2924 w38f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">3<span class=\"_ _2\"></span>8,420<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x642 y2924 w390 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x643 y2924 w391 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsbb ws3b\">253,<span class=\"_ _0\"></span>044<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2925 w392 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Amortisation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x644 y2925 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x645 y2925 w393 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x646 y2925 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x647 y2925 w394 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">216<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x648 y2925 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x649 y2925 w395 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">220<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28df w396 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Accelerated amortisation and impairment char<span class=\"_ _0\"></span>ge<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64a y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64b y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64c y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64d y28df w142 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64e y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64f y28df w142 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2926 w31c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y2926 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x613 y2926 w37b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x650 y2926 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x651 y2926 w363 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(22)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x652 y2926 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x653 y2926 w397 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb9 wsce\">(<span class=\"_ _2\"></span>24)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28e0 w37e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Reclassification<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x618 y28e0 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x619 y28e0 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x654 y28e0 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x655 y28e0 wd3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x656 y28e0 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x657 y28e0 wd3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x658 y28b4 w1f7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">20<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x659 y28b4 w398 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls30 ws34\">9,0<span class=\"_ _2\"></span>76<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65a y28b4 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65b y28b4 w399 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65c y28b4 w390 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65d y28b4 w39a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">253,738<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w392 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Amortisation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x644 y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65e y28d1 w381 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65f y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x660 y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x661 y28d1 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x662 y28d1 w381 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w31c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62f y28d2 w388 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x630 y28d2 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x632 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x633 y28d2 w388 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2927 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x663 y2927 w39b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsbb ws3b\">205,479<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x664 y2927 w33d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">5,<span class=\"_ _2\"></span>332<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x665 y2927 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x666 y2927 w313 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>9,1<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x667 y2927 w39c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls9c wsa9\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x668 y2927 w39d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">249,994<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2928 ff2 fs3 fc2 sc0 ls7a wsf\">Net book value<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2929 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x669 y2929 w39e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">838<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66a y2929 w39f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">55<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66b y2929 w3a0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66c y2929 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66d y2929 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66e y2929 w3a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66f y2834 w3a2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">838<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x670 y2834 wd8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x671 y2834 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x672 y2834 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x673 y2834 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x674 y2834 w3a3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">846<span class=\"_ _2e2\"> </span></div></td></tr></table>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group made good pr<span class=\"_ _0\"></span>ogress in ex<span class=\"_ _0\"></span>ecuting the <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>echnology Impro<span class=\"_ _0\"></span>vement P<span class=\"_ _0\"></span>rogramme. Nearly<span class=\"_ _0\"></span> \u00a36.2 million in dev<span class=\"_ _0\"></span>elopment costs w<span class=\"_ _0\"></span>ere capitalised in <span class=\"_ _0\"></span>the statement of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial position. In addition, </span><span class=\"_ _0\"></span>the Group incurred \u00a33<span class=\"_ _0\"></span>.8 million in costs spent on research-r<span class=\"_ _0\"></span>elated and administrative costs <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>were expensed immedia<span class=\"_ _0\"></span>tely <span class=\"_ _0\"></span>to the income sta<span class=\"_ _0\"></span>tement. A<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>the reporting date, all the costs capitalised in the statemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position w</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ere classified as assets under</span><span class=\"_ _0\"></span> construction due to <span class=\"_ _0\"></span>the ongoing testing procedures. M<span class=\"_ _0\"></span>anagement expects <span class=\"_ _0\"></span>that these assets ar<span class=\"_ _0\"></span>e likely<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to be brought into use in Q2 FY24 at <span class=\"_ _0\"></span>the earliest. <span class=\"_ _0\"></span>Accordingly<span class=\"_ _5\"></span>, the asset amortisation is expected <span class=\"_ _0\"></span>to start in the second half<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>In the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, managemen<span class=\"_ _0\"></span>t expensed \u00a31.<span class=\"_ _0\"></span>7 million (including \u00a30.5 million in accelerated amortisa<span class=\"_ _0\"></span>tion) <span class=\"_ _0\"></span>worth of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the legacy dev<span class=\"_ _0\"></span>elopment costs and assets no longer<span class=\"_ _0\"></span> in use to <span class=\"_ _0\"></span>the income statement.<span class=\"_ _2e2\"> </span>An amortisation charge f<span class=\"_ _0\"></span>or FY23 <span class=\"_ _0\"></span>was immaterial, less <span class=\"_ _0\"></span>than of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _5\"></span>1 million (FY22: \u00a30.2 million), and <span class=\"_ _0\"></span>was included in <span class=\"_ _2e2\">administrative e</span><span class=\"_ _0\"></span>xpenses.<span class=\"_ _2e2\"> </span>Disclosures r<span class=\"_ _0\"></span>equired under IA<span class=\"_ _0\"></span>S 36<span class=\"ff24\"> Impairment of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Assets<span class=\"ff6\"> <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> goodwill impairment hav<span class=\"_ _0\"></span>e not been included on the basis <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the </span></span>goodwill v<span class=\"_ _0\"></span>alue is not considered ma<span class=\"_ _0\"></span>terial.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has no intangible assets.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "10 <span class=\"_ _3f\"> </span>Intangible assets<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Goodwill<span class=\"_ _2e2\"> </span>Goodwill arising on consolidation represen<span class=\"_ _0\"></span>ts the e<span class=\"_ _0\"></span>xcess of<span class=\"_ _0\"></span> purchase consideration o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s share of <span class=\"_ _2e2\">the identifiable net assets of</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the acquired subsidiary<span class=\"_ _0\"></span> at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill on <span class=\"_ _0\"></span>the acquisition of<span class=\"_ _0\"></span> subsidiaries has an <span class=\"_ _2e2\">indefinite useful life and is included in intangible asse</span><span class=\"_ _0\"></span>ts. If <span class=\"_ _0\"></span>the goodwill balance is material, it is <span class=\"_ _0\"></span>tested annually <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> impairment and carried at cost less accumulated impairment losses. <span class=\"_ _0\"></span>Any<span class=\"_ _0\"></span> impairment is recognised immedia<span class=\"_ _0\"></span>tely in <span class=\"_ _0\"></span>the income statement and is not subsequently<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>versed. On disposal of<span class=\"_ _0\"></span> a subsidiary<span class=\"_ _5\"></span>, the attributable amount of<span class=\"_ _0\"></span> goodwill is included in the determination o<span class=\"_ _0\"></span>f <span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span>Acquir<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d developed s<span class=\"_ _2\"></span>oft<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>e and sys<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>s Computer so<span class=\"_ _0\"></span>ftware acquired or<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>veloped b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Group is stated at cost less accumula<span class=\"_ _0\"></span>ted amortisation. Costs incurred on softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _0\"></span>ojects are only<span class=\"_ _0\"></span> capitalised if capitalisation criteria under<span class=\"_ _0\"></span> IA<span class=\"_ _0\"></span>S 38 <span class=\"ff24 ws63\">Intangible Assets</span> (IA<span class=\"_ _0\"></span><span class=\"_ _2e2\">S 38) </span>and IFRS Interpretation Committee (IFRIC<span class=\"_ _0\"></span>) interpre<span class=\"_ _0\"></span>tation of<span class=\"_ _0\"></span> Software-as-a-<span class=\"_ _0\"></span>Service (SaaS<span class=\"_ _0\"></span>) are met. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese are amortised <span class=\"_ _2e2\">as follow</span><span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>Acquired computer<span class=\"_ _0\"></span> softwar<span class=\"_ _0\"></span>e <span class=\"_ _a0\"> </span> <span class=\"_ _e2\"> </span>expected useful life of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee to se<span class=\"_ _0\"></span>ven <span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment costs <span class=\"_ _195\"> </span>expected useful lives no<span class=\"_ _0\"></span>t exceeding <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e maintenance costs are expensed in <span class=\"_ _0\"></span>the period in which <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e incurred. Other costs link<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>to dev<span class=\"_ _0\"></span>elopment projects that do not meet <span class=\"_ _0\"></span>the IAS 38 criteria ar<span class=\"_ _0\"></span>e expensed in the period incurr<span class=\"_ _0\"></span>ed. Assets under construction<span class=\"_ _2e2\"> </span>Purchased assets or<span class=\"_ _0\"></span> internally<span class=\"_ _0\"></span> generated intangible assets <span class=\"_ _0\"></span>that are still under<span class=\"_ _0\"></span> dev<span class=\"_ _0\"></span><span class=\"_ _2e2\">elopment are classified as \u2018</span><span class=\"_ _0\"></span>assets under construction\u2019<span class=\"_ _2e\"></span>. T<span class=\"_ _0\"></span>hese assets ar<span class=\"_ _0\"></span><span class=\"_ _2e2\">e reclassified </span><span class=\"_ _0\"></span>within intangibles ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the phased completion dates and are amortised <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date they<span class=\"_ _0\"></span> are r<span class=\"_ _0\"></span><span class=\"_ _2e2\">eclassified.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _5\"></span>radema<span class=\"_ _2\"></span>rks<span class=\"_ _2e2\"> </span>Acquired <span class=\"_ _0\"></span>trademarks ar<span class=\"_ _0\"></span>e stated at cost and are amortised o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the estimated use<span class=\"_ _0\"></span>ful life (<span class=\"_ _0\"></span>up to 12 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears) on a straigh<span class=\"_ _0\"></span>t-line basis.<span class=\"_ _2e2\"> </span>Impairment of<span class=\"_ _0\"></span> intangible assets Assets <span class=\"_ _0\"></span>that are not subject <span class=\"_ _0\"></span>to amortisation are <span class=\"_ _0\"></span>tested f<span class=\"_ _0\"></span>or impairment annually<span class=\"_ _5\"></span>. Any<span class=\"_ _0\"></span> impairment loss or<span class=\"_ _0\"></span> gain is recognised in <span class=\"_ _0\"></span>the income statement. Impairment loss is the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s carrying amount o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> its reco<span class=\"_ _0\"></span>verable amount. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reco<span class=\"_ _0\"></span>verable amount r<span class=\"_ _0\"></span>epresents the higher o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value less costs <span class=\"_ _0\"></span>to sell and its v<span class=\"_ _0\"></span>alue in use. <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue in use is measured based on the e<span class=\"_ _0\"></span>xpected future <span class=\"_ _2e2\">discounted cash flo</span><span class=\"_ _0\"></span>ws attributable <span class=\"_ _0\"></span>to the asset. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> the purposes of<span class=\"_ _0\"></span> assessing impairment, assets ar<span class=\"_ _0\"></span>e grouped at <span class=\"_ _0\"></span>the lowest lev<span class=\"_ _0\"></span>els for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which there ar<span class=\"_ _0\"></span>e separately<span class=\"_ _0\"></span><span class=\"_ _2e2\"> identifiable cash flow</span><span class=\"_ _0\"></span>s (<span class=\"_ _0\"></span>cash-generating units<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he mov<span class=\"_ _0\"></span>ements in intangible assets b<span class=\"_ _0\"></span>y asset class during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>ere as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2e2\"> </span><table class=\"s w370 h86\" id=\"_a2a2f7cb-7775-47f1-9d87-d18216276c57\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fb h29 y2914 ff2 fs19 fc2 sc0 ls5 ws0\">Internally generat<span class=\"_ _0\"></span>ed<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fc h29 y2915 ff2 fs19 fc2 sc0 ls5 ws0\">Software and<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fd h29 y2916 ff2 fs19 fc2 sc0 ls5 ws0\">system </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x5fe h29 y2917 ff2 fs19 fc2 sc0 ls5 ws0\">Computer </td><td class=\"t m0 x5ff h29 y2917 ff2 fs19 fc2 sc0 ls5 ws0\">Assets under </td><td class=\"t m0 x5fc h29 y2918 ff2 fs19 fc2 sc0 ls5 ws0\">development<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y2919 wc1 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x600 y2919 w371 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Goodwill</div></td><td class=\"t m0 x601 h29 y291a ff2 fs19 fc2 sc0 ls5 ws0\">software<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x602 h29 y291a ff2 fs19 fc2 sc0 ls5 ws0\">construction<span class=\"_ _2e2\"> </span></td><td class=\"c n x603 y2919 w372 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">costs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x604 y2919 w373 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>rademarks<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x605 y2919 w318 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y291b ff2 fs3 fc2 sc0 ls7a wsf\">Cost<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28a4 w311 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x606 y28a4 w374 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">206,3<span class=\"_ _0\"></span>17<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x607 y28a4 w375 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">9,077<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x608 y28a4 w376 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">695<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x609 y28a4 w377 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">39,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>43<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60a y28a4 w378 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60b y28a4 w379 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">255,<span class=\"_ _2\"></span>503<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291c w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60c y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60d y291c wd8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60e y291c w37a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">257<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60f y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x610 y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x611 y291c w34f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">265<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291d w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y291d w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x613 y291d w37b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x614 y291d w37c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls34 wsfc\">(76<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x615 y291d w37d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x616 y291d wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x617 y291d w166 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>20<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28a7 w37e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Reclassification<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x618 y28a7 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x619 y28a7 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61a y28a7 w37f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(20<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61b y28a7 w380 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">20<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61c y28a7 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61d y28a7 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291e w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61e y291e wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61f y291e w117 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x620 y291e wa2 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls85 ws94\">15<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x621 y291e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x622 y291e wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x623 y291e w381 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291f w328 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x624 y291f w382 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">2<span class=\"_ _0\"></span>06,317<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x625 y291f w383 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">9,0<span class=\"_ _2\"></span>84<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x626 y291f w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x627 y291f w384 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>9,1<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x628 y291f w378 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x629 y291f w385 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">25<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>58<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2920 w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60c y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62a y2920 w386 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">64<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62b y2920 w387 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">6,1<span class=\"_ _2\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62c y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62d y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62e y2920 w26e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">6,<span class=\"_ _2\"></span>237<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2921 w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62f y2921 w388 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x630 y2921 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x632 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x633 y2921 w388 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28ac w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61e y28ac wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x634 y28ac w44 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x635 y28ac w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x636 y28ac w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2ec y28ac wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x637 y28ac w389 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2922 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x638 y2922 w1b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">206,317<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x639 y2922 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">5<span class=\"_ _2\"></span>,387<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63a y2922 w38a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63b y2922 w38b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63c y2922 w38c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls9c wsa9\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63d y2922 w38d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">25<span class=\"_ _0\"></span>7<span class=\"_ _5\"></span>,060<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2923 ff2 fs3 fc2 sc0 ls74 ws39\">Accumulated amortisation and impairment<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2924 w311 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63e y2924 w1f7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">20<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63f y2924 w38e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">9<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x640 y2924 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x641 y2924 w38f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">3<span class=\"_ _2\"></span>8,420<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x642 y2924 w390 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x643 y2924 w391 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsbb ws3b\">253,<span class=\"_ _0\"></span>044<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2925 w392 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Amortisation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x644 y2925 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x645 y2925 w393 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x646 y2925 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x647 y2925 w394 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">216<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x648 y2925 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x649 y2925 w395 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">220<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28df w396 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Accelerated amortisation and impairment char<span class=\"_ _0\"></span>ge<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64a y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64b y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64c y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64d y28df w142 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64e y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64f y28df w142 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2926 w31c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y2926 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x613 y2926 w37b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x650 y2926 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x651 y2926 w363 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(22)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x652 y2926 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x653 y2926 w397 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb9 wsce\">(<span class=\"_ _2\"></span>24)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28e0 w37e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Reclassification<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x618 y28e0 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x619 y28e0 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x654 y28e0 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x655 y28e0 wd3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x656 y28e0 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x657 y28e0 wd3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x658 y28b4 w1f7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">20<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x659 y28b4 w398 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls30 ws34\">9,0<span class=\"_ _2\"></span>76<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65a y28b4 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65b y28b4 w399 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65c y28b4 w390 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65d y28b4 w39a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">253,738<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w392 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Amortisation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x644 y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65e y28d1 w381 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65f y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x660 y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x661 y28d1 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x662 y28d1 w381 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w31c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62f y28d2 w388 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x630 y28d2 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x632 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x633 y28d2 w388 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2927 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x663 y2927 w39b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsbb ws3b\">205,479<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x664 y2927 w33d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">5,<span class=\"_ _2\"></span>332<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x665 y2927 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x666 y2927 w313 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>9,1<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x667 y2927 w39c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls9c wsa9\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x668 y2927 w39d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">249,994<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2928 ff2 fs3 fc2 sc0 ls7a wsf\">Net book value<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2929 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x669 y2929 w39e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">838<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66a y2929 w39f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">55<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66b y2929 w3a0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66c y2929 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66d y2929 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66e y2929 w3a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66f y2834 w3a2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">838<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x670 y2834 wd8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x671 y2834 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x672 y2834 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x673 y2834 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x674 y2834 w3a3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">846<span class=\"_ _2e2\"> </span></div></td></tr></table>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group made good pr<span class=\"_ _0\"></span>ogress in ex<span class=\"_ _0\"></span>ecuting the <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>echnology Impro<span class=\"_ _0\"></span>vement P<span class=\"_ _0\"></span>rogramme. Nearly<span class=\"_ _0\"></span> \u00a36.2 million in dev<span class=\"_ _0\"></span>elopment costs w<span class=\"_ _0\"></span>ere capitalised in <span class=\"_ _0\"></span>the statement of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial position. In addition, </span><span class=\"_ _0\"></span>the Group incurred \u00a33<span class=\"_ _0\"></span>.8 million in costs spent on research-r<span class=\"_ _0\"></span>elated and administrative costs <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>were expensed immedia<span class=\"_ _0\"></span>tely <span class=\"_ _0\"></span>to the income sta<span class=\"_ _0\"></span>tement. A<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>the reporting date, all the costs capitalised in the statemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position w</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ere classified as assets under</span><span class=\"_ _0\"></span> construction due to <span class=\"_ _0\"></span>the ongoing testing procedures. M<span class=\"_ _0\"></span>anagement expects <span class=\"_ _0\"></span>that these assets ar<span class=\"_ _0\"></span>e likely<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to be brought into use in Q2 FY24 at <span class=\"_ _0\"></span>the earliest. <span class=\"_ _0\"></span>Accordingly<span class=\"_ _5\"></span>, the asset amortisation is expected <span class=\"_ _0\"></span>to start in the second half<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>In the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, managemen<span class=\"_ _0\"></span>t expensed \u00a31.<span class=\"_ _0\"></span>7 million (including \u00a30.5 million in accelerated amortisa<span class=\"_ _0\"></span>tion) <span class=\"_ _0\"></span>worth of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the legacy dev<span class=\"_ _0\"></span>elopment costs and assets no longer<span class=\"_ _0\"></span> in use to <span class=\"_ _0\"></span>the income statement.<span class=\"_ _2e2\"> </span>An amortisation charge f<span class=\"_ _0\"></span>or FY23 <span class=\"_ _0\"></span>was immaterial, less <span class=\"_ _0\"></span>than of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _5\"></span>1 million (FY22: \u00a30.2 million), and <span class=\"_ _0\"></span>was included in <span class=\"_ _2e2\">administrative e</span><span class=\"_ _0\"></span>xpenses.<span class=\"_ _2e2\"> </span>Disclosures r<span class=\"_ _0\"></span>equired under IA<span class=\"_ _0\"></span>S 36<span class=\"ff24\"> Impairment of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Assets<span class=\"ff6\"> <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> goodwill impairment hav<span class=\"_ _0\"></span>e not been included on the basis <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the </span></span>goodwill v<span class=\"_ _0\"></span>alue is not considered ma<span class=\"_ _0\"></span>terial.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has no intangible assets.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "10 <span class=\"_ _3f\"> </span>Intangible assets<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Goodwill<span class=\"_ _2e2\"> </span>Goodwill arising on consolidation represen<span class=\"_ _0\"></span>ts the e<span class=\"_ _0\"></span>xcess of<span class=\"_ _0\"></span> purchase consideration o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s share of <span class=\"_ _2e2\">the identifiable net assets of</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the acquired subsidiary<span class=\"_ _0\"></span> at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill on <span class=\"_ _0\"></span>the acquisition of<span class=\"_ _0\"></span> subsidiaries has an <span class=\"_ _2e2\">indefinite useful life and is included in intangible asse</span><span class=\"_ _0\"></span>ts. If <span class=\"_ _0\"></span>the goodwill balance is material, it is <span class=\"_ _0\"></span>tested annually <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> impairment and carried at cost less accumulated impairment losses. <span class=\"_ _0\"></span>Any<span class=\"_ _0\"></span> impairment is recognised immedia<span class=\"_ _0\"></span>tely in <span class=\"_ _0\"></span>the income statement and is not subsequently<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>versed. On disposal of<span class=\"_ _0\"></span> a subsidiary<span class=\"_ _5\"></span>, the attributable amount of<span class=\"_ _0\"></span> goodwill is included in the determination o<span class=\"_ _0\"></span>f <span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span>Acquir<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d developed s<span class=\"_ _2\"></span>oft<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>e and sys<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>s Computer so<span class=\"_ _0\"></span>ftware acquired or<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>veloped b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Group is stated at cost less accumula<span class=\"_ _0\"></span>ted amortisation. Costs incurred on softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _0\"></span>ojects are only<span class=\"_ _0\"></span> capitalised if capitalisation criteria under<span class=\"_ _0\"></span> IA<span class=\"_ _0\"></span>S 38 <span class=\"ff24 ws63\">Intangible Assets</span> (IA<span class=\"_ _0\"></span><span class=\"_ _2e2\">S 38) </span>and IFRS Interpretation Committee (IFRIC<span class=\"_ _0\"></span>) interpre<span class=\"_ _0\"></span>tation of<span class=\"_ _0\"></span> Software-as-a-<span class=\"_ _0\"></span>Service (SaaS<span class=\"_ _0\"></span>) are met. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese are amortised <span class=\"_ _2e2\">as follow</span><span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>Acquired computer<span class=\"_ _0\"></span> softwar<span class=\"_ _0\"></span>e <span class=\"_ _a0\"> </span> <span class=\"_ _e2\"> </span>expected useful life of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee to se<span class=\"_ _0\"></span>ven <span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment costs <span class=\"_ _195\"> </span>expected useful lives no<span class=\"_ _0\"></span>t exceeding <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e maintenance costs are expensed in <span class=\"_ _0\"></span>the period in which <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e incurred. Other costs link<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>to dev<span class=\"_ _0\"></span>elopment projects that do not meet <span class=\"_ _0\"></span>the IAS 38 criteria ar<span class=\"_ _0\"></span>e expensed in the period incurr<span class=\"_ _0\"></span>ed. Assets under construction<span class=\"_ _2e2\"> </span>Purchased assets or<span class=\"_ _0\"></span> internally<span class=\"_ _0\"></span> generated intangible assets <span class=\"_ _0\"></span>that are still under<span class=\"_ _0\"></span> dev<span class=\"_ _0\"></span><span class=\"_ _2e2\">elopment are classified as \u2018</span><span class=\"_ _0\"></span>assets under construction\u2019<span class=\"_ _2e\"></span>. T<span class=\"_ _0\"></span>hese assets ar<span class=\"_ _0\"></span><span class=\"_ _2e2\">e reclassified </span><span class=\"_ _0\"></span>within intangibles ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the phased completion dates and are amortised <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date they<span class=\"_ _0\"></span> are r<span class=\"_ _0\"></span><span class=\"_ _2e2\">eclassified.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _5\"></span>radema<span class=\"_ _2\"></span>rks<span class=\"_ _2e2\"> </span>Acquired <span class=\"_ _0\"></span>trademarks ar<span class=\"_ _0\"></span>e stated at cost and are amortised o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the estimated use<span class=\"_ _0\"></span>ful life (<span class=\"_ _0\"></span>up to 12 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears) on a straigh<span class=\"_ _0\"></span>t-line basis.<span class=\"_ _2e2\"> </span>Impairment of<span class=\"_ _0\"></span> intangible assets Assets <span class=\"_ _0\"></span>that are not subject <span class=\"_ _0\"></span>to amortisation are <span class=\"_ _0\"></span>tested f<span class=\"_ _0\"></span>or impairment annually<span class=\"_ _5\"></span>. Any<span class=\"_ _0\"></span> impairment loss or<span class=\"_ _0\"></span> gain is recognised in <span class=\"_ _0\"></span>the income statement. Impairment loss is the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s carrying amount o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> its reco<span class=\"_ _0\"></span>verable amount. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reco<span class=\"_ _0\"></span>verable amount r<span class=\"_ _0\"></span>epresents the higher o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value less costs <span class=\"_ _0\"></span>to sell and its v<span class=\"_ _0\"></span>alue in use. <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue in use is measured based on the e<span class=\"_ _0\"></span>xpected future <span class=\"_ _2e2\">discounted cash flo</span><span class=\"_ _0\"></span>ws attributable <span class=\"_ _0\"></span>to the asset. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> the purposes of<span class=\"_ _0\"></span> assessing impairment, assets ar<span class=\"_ _0\"></span>e grouped at <span class=\"_ _0\"></span>the lowest lev<span class=\"_ _0\"></span>els for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which there ar<span class=\"_ _0\"></span>e separately<span class=\"_ _0\"></span><span class=\"_ _2e2\"> identifiable cash flow</span><span class=\"_ _0\"></span>s (<span class=\"_ _0\"></span>cash-generating units<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>.<span class=\"_ _2e2\"> </span><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs242\">T<span class=\"_ _0\"></span>he mov<span class=\"_ _0\"></span>ements in intangible assets b<span class=\"_ _0\"></span>y asset class during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>ere as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2e2\"> </span></div><div class=\"gs209\"><table class=\"s w370 h86\" id=\"_a2a2f7cb-7775-47f1-9d87-d18216276c57\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fb h29 y2914 ff2 fs19 fc2 sc0 ls5 ws0\">Internally generat<span class=\"_ _0\"></span>ed<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fc h29 y2915 ff2 fs19 fc2 sc0 ls5 ws0\">Software and<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fd h29 y2916 ff2 fs19 fc2 sc0 ls5 ws0\">system </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x5fe h29 y2917 ff2 fs19 fc2 sc0 ls5 ws0\">Computer </td><td class=\"t m0 x5ff h29 y2917 ff2 fs19 fc2 sc0 ls5 ws0\">Assets under </td><td class=\"t m0 x5fc h29 y2918 ff2 fs19 fc2 sc0 ls5 ws0\">development<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y2919 wc1 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x600 y2919 w371 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Goodwill</div></td><td class=\"t m0 x601 h29 y291a ff2 fs19 fc2 sc0 ls5 ws0\">software<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x602 h29 y291a ff2 fs19 fc2 sc0 ls5 ws0\">construction<span class=\"_ _2e2\"> </span></td><td class=\"c n x603 y2919 w372 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">costs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x604 y2919 w373 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>rademarks<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x605 y2919 w318 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y291b ff2 fs3 fc2 sc0 ls7a wsf\">Cost<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28a4 w311 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x606 y28a4 w374 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">206,3<span class=\"_ _0\"></span>17<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x607 y28a4 w375 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">9,077<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x608 y28a4 w376 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">695<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x609 y28a4 w377 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">39,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>43<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60a y28a4 w378 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60b y28a4 w379 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">255,<span class=\"_ _2\"></span>503<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291c w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60c y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60d y291c wd8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60e y291c w37a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">257<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60f y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x610 y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x611 y291c w34f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">265<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291d w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y291d w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x613 y291d w37b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x614 y291d w37c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls34 wsfc\">(76<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x615 y291d w37d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x616 y291d wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x617 y291d w166 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>20<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28a7 w37e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Reclassification<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x618 y28a7 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x619 y28a7 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61a y28a7 w37f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(20<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61b y28a7 w380 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">20<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61c y28a7 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61d y28a7 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291e w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61e y291e wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61f y291e w117 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x620 y291e wa2 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls85 ws94\">15<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x621 y291e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x622 y291e wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x623 y291e w381 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291f w328 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x624 y291f w382 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">2<span class=\"_ _0\"></span>06,317<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x625 y291f w383 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">9,0<span class=\"_ _2\"></span>84<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x626 y291f w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x627 y291f w384 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>9,1<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x628 y291f w378 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x629 y291f w385 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">25<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>58<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2920 w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60c y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62a y2920 w386 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">64<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62b y2920 w387 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">6,1<span class=\"_ _2\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62c y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62d y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62e y2920 w26e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">6,<span class=\"_ _2\"></span>237<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2921 w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62f y2921 w388 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x630 y2921 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x632 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x633 y2921 w388 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28ac w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61e y28ac wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x634 y28ac w44 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x635 y28ac w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x636 y28ac w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2ec y28ac wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x637 y28ac w389 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2922 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x638 y2922 w1b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">206,317<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x639 y2922 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">5<span class=\"_ _2\"></span>,387<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63a y2922 w38a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63b y2922 w38b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63c y2922 w38c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls9c wsa9\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63d y2922 w38d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">25<span class=\"_ _0\"></span>7<span class=\"_ _5\"></span>,060<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2923 ff2 fs3 fc2 sc0 ls74 ws39\">Accumulated amortisation and impairment<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2924 w311 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63e y2924 w1f7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">20<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63f y2924 w38e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">9<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x640 y2924 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x641 y2924 w38f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">3<span class=\"_ _2\"></span>8,420<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x642 y2924 w390 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x643 y2924 w391 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsbb ws3b\">253,<span class=\"_ _0\"></span>044<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2925 w392 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Amortisation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x644 y2925 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x645 y2925 w393 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x646 y2925 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x647 y2925 w394 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">216<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x648 y2925 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x649 y2925 w395 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">220<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28df w396 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Accelerated amortisation and impairment char<span class=\"_ _0\"></span>ge<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64a y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64b y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64c y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64d y28df w142 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64e y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64f y28df w142 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2926 w31c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y2926 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x613 y2926 w37b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x650 y2926 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x651 y2926 w363 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(22)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x652 y2926 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x653 y2926 w397 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb9 wsce\">(<span class=\"_ _2\"></span>24)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28e0 w37e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Reclassification<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x618 y28e0 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x619 y28e0 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x654 y28e0 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x655 y28e0 wd3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x656 y28e0 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x657 y28e0 wd3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x658 y28b4 w1f7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">20<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x659 y28b4 w398 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls30 ws34\">9,0<span class=\"_ _2\"></span>76<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65a y28b4 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65b y28b4 w399 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65c y28b4 w390 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65d y28b4 w39a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">253,738<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w392 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Amortisation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x644 y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65e y28d1 w381 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65f y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x660 y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x661 y28d1 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x662 y28d1 w381 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w31c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62f y28d2 w388 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x630 y28d2 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x632 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x633 y28d2 w388 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2927 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x663 y2927 w39b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsbb ws3b\">205,479<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x664 y2927 w33d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">5,<span class=\"_ _2\"></span>332<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x665 y2927 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x666 y2927 w313 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>9,1<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x667 y2927 w39c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls9c wsa9\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x668 y2927 w39d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">249,994<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2928 ff2 fs3 fc2 sc0 ls7a wsf\">Net book value<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2929 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x669 y2929 w39e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">838<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66a y2929 w39f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">55<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66b y2929 w3a0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66c y2929 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66d y2929 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66e y2929 w3a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66f y2834 w3a2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">838<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x670 y2834 wd8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x671 y2834 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x672 y2834 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x673 y2834 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x674 y2834 w3a3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">846<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs243\">During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group made good pr<span class=\"_ _0\"></span>ogress in ex<span class=\"_ _0\"></span>ecuting the <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>echnology Impro<span class=\"_ _0\"></span>vement P<span class=\"_ _0\"></span>rogramme. Nearly<span class=\"_ _0\"></span> \u00a36.2 million in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs244\">dev<span class=\"_ _0\"></span>elopment costs w<span class=\"_ _0\"></span>ere capitalised in <span class=\"_ _0\"></span>the statement of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial position. In addition, </span><span class=\"_ _0\"></span>the Group incurred \u00a33<span class=\"_ _0\"></span>.8 million in costs spent </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs245\">on research-r<span class=\"_ _0\"></span>elated and administrative costs <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>were expensed immedia<span class=\"_ _0\"></span>tely <span class=\"_ _0\"></span>to the income sta<span class=\"_ _0\"></span>tement. A<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>the reporting date, all </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs246\">the costs capitalised in the statemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position w</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ere classified as assets under</span><span class=\"_ _0\"></span> construction due to <span class=\"_ _0\"></span>the ongoing testing </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs247\">procedures. M<span class=\"_ _0\"></span>anagement expects <span class=\"_ _0\"></span>that these assets ar<span class=\"_ _0\"></span>e likely<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to be brought into use in Q2 FY24 at <span class=\"_ _0\"></span>the earliest. <span class=\"_ _0\"></span>Accordingly<span class=\"_ _5\"></span>, the asset </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs248\">amortisation is expected <span class=\"_ _0\"></span>to start in the second half<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs249\">In the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, managemen<span class=\"_ _0\"></span>t expensed \u00a31.<span class=\"_ _0\"></span>7 million (including \u00a30.5 million in accelerated amortisa<span class=\"_ _0\"></span>tion) <span class=\"_ _0\"></span>worth of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the legacy </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs24a\">dev<span class=\"_ _0\"></span>elopment costs and assets no longer<span class=\"_ _0\"></span> in use to <span class=\"_ _0\"></span>the income statement.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs24b\">An amortisation charge f<span class=\"_ _0\"></span>or FY23 <span class=\"_ _0\"></span>was immaterial, less <span class=\"_ _0\"></span>than of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _5\"></span>1 million (FY22: \u00a30.2 million), and <span class=\"_ _0\"></span>was included in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs24c\"><span class=\"_ _2e2\">administrative e</span><span class=\"_ _0\"></span>xpenses.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs24d\">Disclosures r<span class=\"_ _0\"></span>equired under IA<span class=\"_ _0\"></span>S 36<span class=\"ff24\"> Impairment of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Assets<span class=\"ff6\"> <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> goodwill impairment hav<span class=\"_ _0\"></span>e not been included on the basis <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs24e\">goodwill v<span class=\"_ _0\"></span>alue is not considered ma<span class=\"_ _0\"></span>terial.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs24f\">T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has no intangible assets.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "10 <span class=\"_ _3f\"> </span>Intangible assets<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Goodwill<span class=\"_ _2e2\"> </span>Goodwill arising on consolidation represen<span class=\"_ _0\"></span>ts the e<span class=\"_ _0\"></span>xcess of<span class=\"_ _0\"></span> purchase consideration o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s share of <span class=\"_ _2e2\">the identifiable net assets of</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the acquired subsidiary<span class=\"_ _0\"></span> at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill on <span class=\"_ _0\"></span>the acquisition of<span class=\"_ _0\"></span> subsidiaries has an <span class=\"_ _2e2\">indefinite useful life and is included in intangible asse</span><span class=\"_ _0\"></span>ts. If <span class=\"_ _0\"></span>the goodwill balance is material, it is <span class=\"_ _0\"></span>tested annually <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> impairment and carried at cost less accumulated impairment losses. <span class=\"_ _0\"></span>Any<span class=\"_ _0\"></span> impairment is recognised immedia<span class=\"_ _0\"></span>tely in <span class=\"_ _0\"></span>the income statement and is not subsequently<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>versed. On disposal of<span class=\"_ _0\"></span> a subsidiary<span class=\"_ _5\"></span>, the attributable amount of<span class=\"_ _0\"></span> goodwill is included in the determination o<span class=\"_ _0\"></span>f <span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span>Acquir<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d developed s<span class=\"_ _2\"></span>oft<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>e and sys<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>s Computer so<span class=\"_ _0\"></span>ftware acquired or<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>veloped b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Group is stated at cost less accumula<span class=\"_ _0\"></span>ted amortisation. Costs incurred on softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _0\"></span>ojects are only<span class=\"_ _0\"></span> capitalised if capitalisation criteria under<span class=\"_ _0\"></span> IA<span class=\"_ _0\"></span>S 38 <span class=\"ff24 ws63\">Intangible Assets</span> (IA<span class=\"_ _0\"></span><span class=\"_ _2e2\">S 38) </span>and IFRS Interpretation Committee (IFRIC<span class=\"_ _0\"></span>) interpre<span class=\"_ _0\"></span>tation of<span class=\"_ _0\"></span> Software-as-a-<span class=\"_ _0\"></span>Service (SaaS<span class=\"_ _0\"></span>) are met. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese are amortised <span class=\"_ _2e2\">as follow</span><span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>Acquired computer<span class=\"_ _0\"></span> softwar<span class=\"_ _0\"></span>e <span class=\"_ _a0\"> </span> <span class=\"_ _e2\"> </span>expected useful life of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee to se<span class=\"_ _0\"></span>ven <span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment costs <span class=\"_ _195\"> </span>expected useful lives no<span class=\"_ _0\"></span>t exceeding <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e maintenance costs are expensed in <span class=\"_ _0\"></span>the period in which <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e incurred. Other costs link<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>to dev<span class=\"_ _0\"></span>elopment projects that do not meet <span class=\"_ _0\"></span>the IAS 38 criteria ar<span class=\"_ _0\"></span>e expensed in the period incurr<span class=\"_ _0\"></span>ed. Assets under construction<span class=\"_ _2e2\"> </span>Purchased assets or<span class=\"_ _0\"></span> internally<span class=\"_ _0\"></span> generated intangible assets <span class=\"_ _0\"></span>that are still under<span class=\"_ _0\"></span> dev<span class=\"_ _0\"></span><span class=\"_ _2e2\">elopment are classified as \u2018</span><span class=\"_ _0\"></span>assets under construction\u2019<span class=\"_ _2e\"></span>. T<span class=\"_ _0\"></span>hese assets ar<span class=\"_ _0\"></span><span class=\"_ _2e2\">e reclassified </span><span class=\"_ _0\"></span>within intangibles ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the phased completion dates and are amortised <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date they<span class=\"_ _0\"></span> are r<span class=\"_ _0\"></span><span class=\"_ _2e2\">eclassified.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _5\"></span>radema<span class=\"_ _2\"></span>rks<span class=\"_ _2e2\"> </span>Acquired <span class=\"_ _0\"></span>trademarks ar<span class=\"_ _0\"></span>e stated at cost and are amortised o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the estimated use<span class=\"_ _0\"></span>ful life (<span class=\"_ _0\"></span>up to 12 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears) on a straigh<span class=\"_ _0\"></span>t-line basis.<span class=\"_ _2e2\"> </span>Impairment of<span class=\"_ _0\"></span> intangible assets Assets <span class=\"_ _0\"></span>that are not subject <span class=\"_ _0\"></span>to amortisation are <span class=\"_ _0\"></span>tested f<span class=\"_ _0\"></span>or impairment annually<span class=\"_ _5\"></span>. Any<span class=\"_ _0\"></span> impairment loss or<span class=\"_ _0\"></span> gain is recognised in <span class=\"_ _0\"></span>the income statement. Impairment loss is the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s carrying amount o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> its reco<span class=\"_ _0\"></span>verable amount. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reco<span class=\"_ _0\"></span>verable amount r<span class=\"_ _0\"></span>epresents the higher o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value less costs <span class=\"_ _0\"></span>to sell and its v<span class=\"_ _0\"></span>alue in use. <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue in use is measured based on the e<span class=\"_ _0\"></span>xpected future <span class=\"_ _2e2\">discounted cash flo</span><span class=\"_ _0\"></span>ws attributable <span class=\"_ _0\"></span>to the asset. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> the purposes of<span class=\"_ _0\"></span> assessing impairment, assets ar<span class=\"_ _0\"></span>e grouped at <span class=\"_ _0\"></span>the lowest lev<span class=\"_ _0\"></span>els for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which there ar<span class=\"_ _0\"></span>e separately<span class=\"_ _0\"></span><span class=\"_ _2e2\"> identifiable cash flow</span><span class=\"_ _0\"></span>s (<span class=\"_ _0\"></span>cash-generating units<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he mov<span class=\"_ _0\"></span>ements in intangible assets b<span class=\"_ _0\"></span>y asset class during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>ere as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2e2\"> </span><table class=\"s w370 h86\" id=\"_a2a2f7cb-7775-47f1-9d87-d18216276c57\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fb h29 y2914 ff2 fs19 fc2 sc0 ls5 ws0\">Internally generat<span class=\"_ _0\"></span>ed<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fc h29 y2915 ff2 fs19 fc2 sc0 ls5 ws0\">Software and<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fd h29 y2916 ff2 fs19 fc2 sc0 ls5 ws0\">system </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x5fe h29 y2917 ff2 fs19 fc2 sc0 ls5 ws0\">Computer </td><td class=\"t m0 x5ff h29 y2917 ff2 fs19 fc2 sc0 ls5 ws0\">Assets under </td><td class=\"t m0 x5fc h29 y2918 ff2 fs19 fc2 sc0 ls5 ws0\">development<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y2919 wc1 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x600 y2919 w371 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Goodwill</div></td><td class=\"t m0 x601 h29 y291a ff2 fs19 fc2 sc0 ls5 ws0\">software<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x602 h29 y291a ff2 fs19 fc2 sc0 ls5 ws0\">construction<span class=\"_ _2e2\"> </span></td><td class=\"c n x603 y2919 w372 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">costs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x604 y2919 w373 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>rademarks<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x605 y2919 w318 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y291b ff2 fs3 fc2 sc0 ls7a wsf\">Cost<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28a4 w311 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x606 y28a4 w374 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">206,3<span class=\"_ _0\"></span>17<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x607 y28a4 w375 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">9,077<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x608 y28a4 w376 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">695<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x609 y28a4 w377 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">39,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>43<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60a y28a4 w378 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60b y28a4 w379 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">255,<span class=\"_ _2\"></span>503<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291c w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60c y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60d y291c wd8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60e y291c w37a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">257<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60f y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x610 y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x611 y291c w34f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">265<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291d w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y291d w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x613 y291d w37b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x614 y291d w37c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls34 wsfc\">(76<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x615 y291d w37d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x616 y291d wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x617 y291d w166 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>20<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28a7 w37e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Reclassification<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x618 y28a7 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x619 y28a7 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61a y28a7 w37f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(20<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61b y28a7 w380 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">20<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61c y28a7 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61d y28a7 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291e w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61e y291e wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61f y291e w117 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x620 y291e wa2 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls85 ws94\">15<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x621 y291e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x622 y291e wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x623 y291e w381 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291f w328 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x624 y291f w382 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">2<span class=\"_ _0\"></span>06,317<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x625 y291f w383 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">9,0<span class=\"_ _2\"></span>84<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x626 y291f w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x627 y291f w384 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>9,1<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x628 y291f w378 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x629 y291f w385 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">25<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>58<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2920 w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60c y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62a y2920 w386 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">64<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62b y2920 w387 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">6,1<span class=\"_ _2\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62c y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62d y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62e y2920 w26e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">6,<span class=\"_ _2\"></span>237<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2921 w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62f y2921 w388 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x630 y2921 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x632 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x633 y2921 w388 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28ac w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61e y28ac wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x634 y28ac w44 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x635 y28ac w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x636 y28ac w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2ec y28ac wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x637 y28ac w389 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2922 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x638 y2922 w1b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">206,317<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x639 y2922 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">5<span class=\"_ _2\"></span>,387<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63a y2922 w38a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63b y2922 w38b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63c y2922 w38c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls9c wsa9\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63d y2922 w38d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">25<span class=\"_ _0\"></span>7<span class=\"_ _5\"></span>,060<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2923 ff2 fs3 fc2 sc0 ls74 ws39\">Accumulated amortisation and impairment<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2924 w311 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63e y2924 w1f7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">20<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63f y2924 w38e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">9<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x640 y2924 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x641 y2924 w38f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">3<span class=\"_ _2\"></span>8,420<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x642 y2924 w390 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x643 y2924 w391 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsbb ws3b\">253,<span class=\"_ _0\"></span>044<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2925 w392 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Amortisation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x644 y2925 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x645 y2925 w393 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x646 y2925 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x647 y2925 w394 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">216<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x648 y2925 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x649 y2925 w395 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">220<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28df w396 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Accelerated amortisation and impairment char<span class=\"_ _0\"></span>ge<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64a y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64b y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64c y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64d y28df w142 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64e y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64f y28df w142 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2926 w31c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y2926 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x613 y2926 w37b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x650 y2926 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x651 y2926 w363 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(22)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x652 y2926 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x653 y2926 w397 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb9 wsce\">(<span class=\"_ _2\"></span>24)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28e0 w37e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Reclassification<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x618 y28e0 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x619 y28e0 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x654 y28e0 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x655 y28e0 wd3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x656 y28e0 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x657 y28e0 wd3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x658 y28b4 w1f7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">20<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x659 y28b4 w398 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls30 ws34\">9,0<span class=\"_ _2\"></span>76<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65a y28b4 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65b y28b4 w399 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65c y28b4 w390 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65d y28b4 w39a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">253,738<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w392 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Amortisation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x644 y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65e y28d1 w381 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65f y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x660 y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x661 y28d1 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x662 y28d1 w381 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w31c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62f y28d2 w388 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x630 y28d2 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x632 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x633 y28d2 w388 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2927 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x663 y2927 w39b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsbb ws3b\">205,479<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x664 y2927 w33d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">5,<span class=\"_ _2\"></span>332<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x665 y2927 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x666 y2927 w313 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>9,1<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x667 y2927 w39c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls9c wsa9\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x668 y2927 w39d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">249,994<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2928 ff2 fs3 fc2 sc0 ls7a wsf\">Net book value<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2929 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x669 y2929 w39e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">838<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66a y2929 w39f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">55<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66b y2929 w3a0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66c y2929 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66d y2929 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66e y2929 w3a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66f y2834 w3a2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">838<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x670 y2834 wd8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x671 y2834 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x672 y2834 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x673 y2834 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x674 y2834 w3a3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">846<span class=\"_ _2e2\"> </span></div></td></tr></table>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group made good pr<span class=\"_ _0\"></span>ogress in ex<span class=\"_ _0\"></span>ecuting the <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>echnology Impro<span class=\"_ _0\"></span>vement P<span class=\"_ _0\"></span>rogramme. Nearly<span class=\"_ _0\"></span> \u00a36.2 million in dev<span class=\"_ _0\"></span>elopment costs w<span class=\"_ _0\"></span>ere capitalised in <span class=\"_ _0\"></span>the statement of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial position. In addition, </span><span class=\"_ _0\"></span>the Group incurred \u00a33<span class=\"_ _0\"></span>.8 million in costs spent on research-r<span class=\"_ _0\"></span>elated and administrative costs <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>were expensed immedia<span class=\"_ _0\"></span>tely <span class=\"_ _0\"></span>to the income sta<span class=\"_ _0\"></span>tement. A<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>the reporting date, all the costs capitalised in the statemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position w</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ere classified as assets under</span><span class=\"_ _0\"></span> construction due to <span class=\"_ _0\"></span>the ongoing testing procedures. M<span class=\"_ _0\"></span>anagement expects <span class=\"_ _0\"></span>that these assets ar<span class=\"_ _0\"></span>e likely<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to be brought into use in Q2 FY24 at <span class=\"_ _0\"></span>the earliest. <span class=\"_ _0\"></span>Accordingly<span class=\"_ _5\"></span>, the asset amortisation is expected <span class=\"_ _0\"></span>to start in the second half<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>In the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, managemen<span class=\"_ _0\"></span>t expensed \u00a31.<span class=\"_ _0\"></span>7 million (including \u00a30.5 million in accelerated amortisa<span class=\"_ _0\"></span>tion) <span class=\"_ _0\"></span>worth of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the legacy dev<span class=\"_ _0\"></span>elopment costs and assets no longer<span class=\"_ _0\"></span> in use to <span class=\"_ _0\"></span>the income statement.<span class=\"_ _2e2\"> </span>An amortisation charge f<span class=\"_ _0\"></span>or FY23 <span class=\"_ _0\"></span>was immaterial, less <span class=\"_ _0\"></span>than of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _5\"></span>1 million (FY22: \u00a30.2 million), and <span class=\"_ _0\"></span>was included in <span class=\"_ _2e2\">administrative e</span><span class=\"_ _0\"></span>xpenses.<span class=\"_ _2e2\"> </span>Disclosures r<span class=\"_ _0\"></span>equired under IA<span class=\"_ _0\"></span>S 36<span class=\"ff24\"> Impairment of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Assets<span class=\"ff6\"> <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> goodwill impairment hav<span class=\"_ _0\"></span>e not been included on the basis <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the </span></span>goodwill v<span class=\"_ _0\"></span>alue is not considered ma<span class=\"_ _0\"></span>terial.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has no intangible assets.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Goodwill<span class=\"_ _2e2\"> </span>Goodwill arising on consolidation represen<span class=\"_ _0\"></span>ts the e<span class=\"_ _0\"></span>xcess of<span class=\"_ _0\"></span> purchase consideration o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s share of <span class=\"_ _2e2\">the identifiable net assets of</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the acquired subsidiary<span class=\"_ _0\"></span> at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill on <span class=\"_ _0\"></span>the acquisition of<span class=\"_ _0\"></span> subsidiaries has an <span class=\"_ _2e2\">indefinite useful life and is included in intangible asse</span><span class=\"_ _0\"></span>ts. If <span class=\"_ _0\"></span>the goodwill balance is material, it is <span class=\"_ _0\"></span>tested annually <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> impairment and carried at cost less accumulated impairment losses. <span class=\"_ _0\"></span>Any<span class=\"_ _0\"></span> impairment is recognised immedia<span class=\"_ _0\"></span>tely in <span class=\"_ _0\"></span>the income statement and is not subsequently<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>versed. On disposal of<span class=\"_ _0\"></span> a subsidiary<span class=\"_ _5\"></span>, the attributable amount of<span class=\"_ _0\"></span> goodwill is included in the determination o<span class=\"_ _0\"></span>f <span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span>Acquir<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d developed s<span class=\"_ _2\"></span>oft<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>e and sys<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>s Computer so<span class=\"_ _0\"></span>ftware acquired or<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>veloped b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Group is stated at cost less accumula<span class=\"_ _0\"></span>ted amortisation. Costs incurred on softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _0\"></span>ojects are only<span class=\"_ _0\"></span> capitalised if capitalisation criteria under<span class=\"_ _0\"></span> IA<span class=\"_ _0\"></span>S 38 <span class=\"ff24 ws63\">Intangible Assets</span> (IA<span class=\"_ _0\"></span><span class=\"_ _2e2\">S 38) </span>and IFRS Interpretation Committee (IFRIC<span class=\"_ _0\"></span>) interpre<span class=\"_ _0\"></span>tation of<span class=\"_ _0\"></span> Software-as-a-<span class=\"_ _0\"></span>Service (SaaS<span class=\"_ _0\"></span>) are met. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese are amortised <span class=\"_ _2e2\">as follow</span><span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>Acquired computer<span class=\"_ _0\"></span> softwar<span class=\"_ _0\"></span>e <span class=\"_ _a0\"> </span> <span class=\"_ _e2\"> </span>expected useful life of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee to se<span class=\"_ _0\"></span>ven <span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment costs <span class=\"_ _195\"> </span>expected useful lives no<span class=\"_ _0\"></span>t exceeding <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e maintenance costs are expensed in <span class=\"_ _0\"></span>the period in which <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e incurred. Other costs link<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>to dev<span class=\"_ _0\"></span>elopment projects that do not meet <span class=\"_ _0\"></span>the IAS 38 criteria ar<span class=\"_ _0\"></span>e expensed in the period incurr<span class=\"_ _0\"></span>ed. Assets under construction<span class=\"_ _2e2\"> </span>Purchased assets or<span class=\"_ _0\"></span> internally<span class=\"_ _0\"></span> generated intangible assets <span class=\"_ _0\"></span>that are still under<span class=\"_ _0\"></span> dev<span class=\"_ _0\"></span><span class=\"_ _2e2\">elopment are classified as \u2018</span><span class=\"_ _0\"></span>assets under construction\u2019<span class=\"_ _2e\"></span>. T<span class=\"_ _0\"></span>hese assets ar<span class=\"_ _0\"></span><span class=\"_ _2e2\">e reclassified </span><span class=\"_ _0\"></span>within intangibles ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the phased completion dates and are amortised <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date they<span class=\"_ _0\"></span> are r<span class=\"_ _0\"></span><span class=\"_ _2e2\">eclassified.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _5\"></span>radema<span class=\"_ _2\"></span>rks<span class=\"_ _2e2\"> </span>Acquired <span class=\"_ _0\"></span>trademarks ar<span class=\"_ _0\"></span>e stated at cost and are amortised o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the estimated use<span class=\"_ _0\"></span>ful life (<span class=\"_ _0\"></span>up to 12 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears) on a straigh<span class=\"_ _0\"></span>t-line basis.<span class=\"_ _2e2\"> </span>Impairment of<span class=\"_ _0\"></span> intangible assets Assets <span class=\"_ _0\"></span>that are not subject <span class=\"_ _0\"></span>to amortisation are <span class=\"_ _0\"></span>tested f<span class=\"_ _0\"></span>or impairment annually<span class=\"_ _5\"></span>. Any<span class=\"_ _0\"></span> impairment loss or<span class=\"_ _0\"></span> gain is recognised in <span class=\"_ _0\"></span>the income statement. Impairment loss is the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s carrying amount o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> its reco<span class=\"_ _0\"></span>verable amount. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reco<span class=\"_ _0\"></span>verable amount r<span class=\"_ _0\"></span>epresents the higher o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value less costs <span class=\"_ _0\"></span>to sell and its v<span class=\"_ _0\"></span>alue in use. <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue in use is measured based on the e<span class=\"_ _0\"></span>xpected future <span class=\"_ _2e2\">discounted cash flo</span><span class=\"_ _0\"></span>ws attributable <span class=\"_ _0\"></span>to the asset. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> the purposes of<span class=\"_ _0\"></span> assessing impairment, assets ar<span class=\"_ _0\"></span>e grouped at <span class=\"_ _0\"></span>the lowest lev<span class=\"_ _0\"></span>els for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which there ar<span class=\"_ _0\"></span>e separately<span class=\"_ _0\"></span><span class=\"_ _2e2\"> identifiable cash flow</span><span class=\"_ _0\"></span>s (<span class=\"_ _0\"></span>cash-generating units<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "Goodwill<span class=\"_ _2e2\"> </span>Goodwill arising on consolidation represen<span class=\"_ _0\"></span>ts the e<span class=\"_ _0\"></span>xcess of<span class=\"_ _0\"></span> purchase consideration o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s share of <span class=\"_ _2e2\">the identifiable net assets of</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the acquired subsidiary<span class=\"_ _0\"></span> at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill on <span class=\"_ _0\"></span>the acquisition of<span class=\"_ _0\"></span> subsidiaries has an <span class=\"_ _2e2\">indefinite useful life and is included in intangible asse</span><span class=\"_ _0\"></span>ts. If <span class=\"_ _0\"></span>the goodwill balance is material, it is <span class=\"_ _0\"></span>tested annually <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> impairment and carried at cost less accumulated impairment losses. <span class=\"_ _0\"></span>Any<span class=\"_ _0\"></span> impairment is recognised immedia<span class=\"_ _0\"></span>tely in <span class=\"_ _0\"></span>the income statement and is not subsequently<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>versed. On disposal of<span class=\"_ _0\"></span> a subsidiary<span class=\"_ _5\"></span>, the attributable amount of<span class=\"_ _0\"></span> goodwill is included in the determination o<span class=\"_ _0\"></span>f <span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss on disposal.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "Acquir<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d developed s<span class=\"_ _2\"></span>oft<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>e and sys<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>s Computer so<span class=\"_ _0\"></span>ftware acquired or<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>veloped b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Group is stated at cost less accumula<span class=\"_ _0\"></span>ted amortisation. Costs incurred on softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _0\"></span>ojects are only<span class=\"_ _0\"></span> capitalised if capitalisation criteria under<span class=\"_ _0\"></span> IA<span class=\"_ _0\"></span>S 38 <span class=\"ff24 ws63\">Intangible Assets</span> (IA<span class=\"_ _0\"></span><span class=\"_ _2e2\">S 38) </span>and IFRS Interpretation Committee (IFRIC<span class=\"_ _0\"></span>) interpre<span class=\"_ _0\"></span>tation of<span class=\"_ _0\"></span> Software-as-a-<span class=\"_ _0\"></span>Service (SaaS<span class=\"_ _0\"></span>) are met. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese are amortised <span class=\"_ _2e2\">as follow</span><span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>Acquired computer<span class=\"_ _0\"></span> softwar<span class=\"_ _0\"></span>e <span class=\"_ _a0\"> </span> <span class=\"_ _e2\"> </span>expected useful life of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee to se<span class=\"_ _0\"></span>ven <span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment costs <span class=\"_ _195\"> </span>expected useful lives no<span class=\"_ _0\"></span>t exceeding <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e maintenance costs are expensed in <span class=\"_ _0\"></span>the period in which <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e incurred. Other costs link<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>to dev<span class=\"_ _0\"></span>elopment projects that do not meet <span class=\"_ _0\"></span>the IAS 38 criteria ar<span class=\"_ _0\"></span>e expensed in the period incurr<span class=\"_ _0\"></span>ed. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "Acquir<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d developed s<span class=\"_ _2\"></span>oft<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>e and sys<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>s Computer so<span class=\"_ _0\"></span>ftware acquired or<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>veloped b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Group is stated at cost less accumula<span class=\"_ _0\"></span>ted amortisation. Costs incurred on softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _0\"></span>ojects are only<span class=\"_ _0\"></span> capitalised if capitalisation criteria under<span class=\"_ _0\"></span> IA<span class=\"_ _0\"></span>S 38 <span class=\"ff24 ws63\">Intangible Assets</span> (IA<span class=\"_ _0\"></span><span class=\"_ _2e2\">S 38) </span>and IFRS Interpretation Committee (IFRIC<span class=\"_ _0\"></span>) interpre<span class=\"_ _0\"></span>tation of<span class=\"_ _0\"></span> Software-as-a-<span class=\"_ _0\"></span>Service (SaaS<span class=\"_ _0\"></span>) are met. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese are amortised <span class=\"_ _2e2\">as follow</span><span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span>Acquired computer<span class=\"_ _0\"></span> softwar<span class=\"_ _0\"></span>e <span class=\"_ _a0\"> </span> <span class=\"_ _e2\"> </span>expected useful life of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee to se<span class=\"_ _0\"></span>ven <span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e and system de<span class=\"_ _0\"></span>velopment costs <span class=\"_ _195\"> </span>expected useful lives no<span class=\"_ _0\"></span>t exceeding <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years<span class=\"_ _2e2\"> </span>Softwar<span class=\"_ _0\"></span>e maintenance costs are expensed in <span class=\"_ _0\"></span>the period in which <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e incurred. Other costs link<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>to dev<span class=\"_ _0\"></span>elopment projects that do not meet <span class=\"_ _0\"></span>the IAS 38 criteria ar<span class=\"_ _0\"></span>e expensed in the period incurr<span class=\"_ _0\"></span>ed. Assets under construction<span class=\"_ _2e2\"> </span>Purchased assets or<span class=\"_ _0\"></span> internally<span class=\"_ _0\"></span> generated intangible assets <span class=\"_ _0\"></span>that are still under<span class=\"_ _0\"></span> dev<span class=\"_ _0\"></span><span class=\"_ _2e2\">elopment are classified as \u2018</span><span class=\"_ _0\"></span>assets under construction\u2019<span class=\"_ _2e\"></span>. T<span class=\"_ _0\"></span>hese assets ar<span class=\"_ _0\"></span><span class=\"_ _2e2\">e reclassified </span><span class=\"_ _0\"></span>within intangibles ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the phased completion dates and are amortised <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the date they<span class=\"_ _0\"></span> are r<span class=\"_ _0\"></span><span class=\"_ _2e2\">eclassified.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _5\"></span>radema<span class=\"_ _2\"></span>rks<span class=\"_ _2e2\"> </span>Acquired <span class=\"_ _0\"></span>trademarks ar<span class=\"_ _0\"></span>e stated at cost and are amortised o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the estimated use<span class=\"_ _0\"></span>ful life (<span class=\"_ _0\"></span>up to 12 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears) on a straigh<span class=\"_ _0\"></span>t-line basis.<span class=\"_ _2e2\"> </span>Impairment of<span class=\"_ _0\"></span> intangible assets Assets <span class=\"_ _0\"></span>that are not subject <span class=\"_ _0\"></span>to amortisation are <span class=\"_ _0\"></span>tested f<span class=\"_ _0\"></span>or impairment annually<span class=\"_ _5\"></span>. Any<span class=\"_ _0\"></span> impairment loss or<span class=\"_ _0\"></span> gain is recognised in <span class=\"_ _0\"></span>the income statement. Impairment loss is the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s carrying amount o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> its reco<span class=\"_ _0\"></span>verable amount. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reco<span class=\"_ _0\"></span>verable amount r<span class=\"_ _0\"></span>epresents the higher o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value less costs <span class=\"_ _0\"></span>to sell and its v<span class=\"_ _0\"></span>alue in use. <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue in use is measured based on the e<span class=\"_ _0\"></span>xpected future <span class=\"_ _2e2\">discounted cash flo</span><span class=\"_ _0\"></span>ws attributable <span class=\"_ _0\"></span>to the asset. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> the purposes of<span class=\"_ _0\"></span> assessing impairment, assets ar<span class=\"_ _0\"></span>e grouped at <span class=\"_ _0\"></span>the lowest lev<span class=\"_ _0\"></span>els for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which there ar<span class=\"_ _0\"></span>e separately<span class=\"_ _0\"></span><span class=\"_ _2e2\"> identifiable cash flow</span><span class=\"_ _0\"></span>s (<span class=\"_ _0\"></span>cash-generating units<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "Impairment of<span class=\"_ _0\"></span> intangible assets Assets <span class=\"_ _0\"></span>that are not subject <span class=\"_ _0\"></span>to amortisation are <span class=\"_ _0\"></span>tested f<span class=\"_ _0\"></span>or impairment annually<span class=\"_ _5\"></span>. Any<span class=\"_ _0\"></span> impairment loss or<span class=\"_ _0\"></span> gain is recognised in <span class=\"_ _0\"></span>the income statement. Impairment loss is the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s carrying amount o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> its reco<span class=\"_ _0\"></span>verable amount. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reco<span class=\"_ _0\"></span>verable amount r<span class=\"_ _0\"></span>epresents the higher o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value less costs <span class=\"_ _0\"></span>to sell and its v<span class=\"_ _0\"></span>alue in use. <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue in use is measured based on the e<span class=\"_ _0\"></span>xpected future <span class=\"_ _2e2\">discounted cash flo</span><span class=\"_ _0\"></span>ws attributable <span class=\"_ _0\"></span>to the asset. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> the purposes of<span class=\"_ _0\"></span> assessing impairment, assets ar<span class=\"_ _0\"></span>e grouped at <span class=\"_ _0\"></span>the lowest lev<span class=\"_ _0\"></span>els for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which there ar<span class=\"_ _0\"></span>e separately<span class=\"_ _0\"></span><span class=\"_ _2e2\"> identifiable cash flow</span><span class=\"_ _0\"></span>s (<span class=\"_ _0\"></span>cash-generating units<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "Impairment of<span class=\"_ _0\"></span> intangible assets Assets <span class=\"_ _0\"></span>that are not subject <span class=\"_ _0\"></span>to amortisation are <span class=\"_ _0\"></span>tested f<span class=\"_ _0\"></span>or impairment annually<span class=\"_ _5\"></span>. Any<span class=\"_ _0\"></span> impairment loss or<span class=\"_ _0\"></span> gain is recognised in <span class=\"_ _0\"></span>the income statement. Impairment loss is the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s carrying amount o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> its reco<span class=\"_ _0\"></span>verable amount. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reco<span class=\"_ _0\"></span>verable amount r<span class=\"_ _0\"></span>epresents the higher o<span class=\"_ _0\"></span>f an asset\u2019<span class=\"_ _0\"></span>s fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value less costs <span class=\"_ _0\"></span>to sell and its v<span class=\"_ _0\"></span>alue in use. <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue in use is measured based on the e<span class=\"_ _0\"></span>xpected future <span class=\"_ _2e2\">discounted cash flo</span><span class=\"_ _0\"></span>ws attributable <span class=\"_ _0\"></span>to the asset. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> the purposes of<span class=\"_ _0\"></span> assessing impairment, assets ar<span class=\"_ _0\"></span>e grouped at <span class=\"_ _0\"></span>the lowest lev<span class=\"_ _0\"></span>els for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which there ar<span class=\"_ _0\"></span>e separately<span class=\"_ _0\"></span><span class=\"_ _2e2\"> identifiable cash flow</span><span class=\"_ _0\"></span>s (<span class=\"_ _0\"></span>cash-generating units<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "11 In<span class=\"_ _0\"></span>vestments<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Equit<span class=\"_ _2\"></span>y inv<span class=\"_ _0\"></span>estments<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he Group classifies its </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets in the </span><span class=\"_ _0\"></span>following measur<span class=\"_ _0\"></span>ement categories:<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">those measured subsequently<span class=\"_ _0\"></span> at fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value, either<span class=\"_ _0\"></span> through o<span class=\"_ _0\"></span>ther compr<span class=\"_ _0\"></span>ehensive income (FV<span class=\"_ _0\"></span>OCI) or <span class=\"_ _0\"></span>through pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss; </span></span>and<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">those measured at amortised cost.<span class=\"_ _2e2\"> </span></span><span class=\"_ _2e2\">Classification depends on the G</span><span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s business model <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> managing the <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets and the contractual </span><span class=\"_ _0\"></span>terms of<span class=\"_ _0\"></span> the cash <span class=\"_ _2e2\">flows. F</span><span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> assets measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, gains and losses <span class=\"_ _0\"></span>will be recor<span class=\"_ _0\"></span>ded in either pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss or</span><span class=\"_ _0\"></span> OCI. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> investmen<span class=\"_ _0\"></span>ts in equity instruments tha<span class=\"_ _0\"></span>t are not held f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trading, <span class=\"_ _0\"></span>this will depend on <span class=\"_ _0\"></span>whether <span class=\"_ _0\"></span>the Group has made an irr<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>ocable election at the <span class=\"_ _0\"></span>time of initial recognition <span class=\"_ _0\"></span>to account for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the equity in<span class=\"_ _0\"></span>vestment at FV<span class=\"_ _0\"></span>OCI. F<span class=\"_ _0\"></span>inancial assets with embedded deriv<span class=\"_ _0\"></span>atives ar<span class=\"_ _0\"></span>e considered in their entir<span class=\"_ _0\"></span>ety<span class=\"_ _0\"></span> when determining <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span><span class=\"_ _2e2\"> cash flo</span><span class=\"_ _0\"></span>ws are solely<span class=\"_ _0\"></span> payments o<span class=\"_ _0\"></span>f principal and inter<span class=\"_ _0\"></span>est.<span class=\"_ _2e2\"> </span>Subs<span class=\"_ _2\"></span>idiaries<span class=\"_ _2e2\"> </span>Inv<span class=\"_ _0\"></span>estments in shares in subsidiary<span class=\"_ _0\"></span> companies are stated at cost less impairment loss <span class=\"_ _0\"></span>to the e<span class=\"_ _0\"></span>xtent <span class=\"_ _0\"></span>that the carrying <span class=\"_ _0\"></span>value ex<span class=\"_ _0\"></span>ceeds the r<span class=\"_ _0\"></span>ecoverable amoun<span class=\"_ _0\"></span>t; the inv<span class=\"_ _0\"></span>estment is impaired <span class=\"_ _0\"></span>to its reco<span class=\"_ _0\"></span>verable amount <span class=\"_ _0\"></span>with the impairmen<span class=\"_ _0\"></span>t charged to <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s income statement. <span class=\"_ _0\"></span>An inv<span class=\"_ _0\"></span>estment is deemed to be impair<span class=\"_ _0\"></span>ed when it has been determined <span class=\"_ _0\"></span>that its carrying <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>will not be reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed either <span class=\"_ _0\"></span><span class=\"_ _2e2\">through actual cash flo</span><span class=\"_ _0\"></span>ws or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> operating profit generation or</span><span class=\"_ _0\"></span> selling it. If<span class=\"_ _0\"></span> circumstances arise <span class=\"_ _0\"></span>that indicate that inv<span class=\"_ _0\"></span>estments might be impaired, <span class=\"_ _0\"></span>the reco<span class=\"_ _0\"></span>verable amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investment is estima<span class=\"_ _0\"></span>ted. T<span class=\"_ _0\"></span>he r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is the higher o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue less costs to sell or<span class=\"_ _0\"></span> its <span class=\"_ _0\"></span>value in use. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>o the extent <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue ex<span class=\"_ _0\"></span>ceeds the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t, the inv<span class=\"_ _0\"></span>estment is impaired <span class=\"_ _0\"></span>to its recov<span class=\"_ _0\"></span>erable amount.<span class=\"_ _2e2\"> </span>Where share-based pa<span class=\"_ _0\"></span>yments are granted <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ees of subsidiary<span class=\"_ _0\"></span> undertakings b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Company<span class=\"_ _5\"></span>, they<span class=\"_ _0\"></span> are <span class=\"_ _0\"></span>treated as a capital contribution to <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span> and the Compan<span class=\"_ _0\"></span>y\u2019s in<span class=\"_ _0\"></span>vestment in <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span> is increased accordingly<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he inv<span class=\"_ _0\"></span>estments in shares in <span class=\"_ _0\"></span>the undertakings outside of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>, in particular <span class=\"_ _0\"></span>where <span class=\"_ _0\"></span>the Group does not ha<span class=\"_ _0\"></span><span class=\"_ _2e2\">ve significant </span><span class=\"_ _2e2\">influence or contr</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ol, are classified as </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets held at fair</span><span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue <span class=\"_ _0\"></span>through other<span class=\"_ _0\"></span> comprehensive income. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>t initial recognition, such shareholdings ar<span class=\"_ _0\"></span>e measured at cost and on subsequent measur<span class=\"_ _0\"></span>ement dates the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> are fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valued on <span class=\"_ _0\"></span>the basis of current prices generated <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> similar <span class=\"_ _0\"></span>transactions or using an en<span class=\"_ _0\"></span>terprise v<span class=\"_ _0\"></span>alue to sales multiple <span class=\"_ _0\"></span>valua<span class=\"_ _0\"></span>tion method.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>racker share arrangements<span class=\"_ _2e2\"> </span>Over<span class=\"_ _0\"></span> the past <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears, until 2020, <span class=\"_ _0\"></span>the Group in<span class=\"_ _0\"></span>vited selected senior individuals <span class=\"_ _0\"></span>to invest in <span class=\"_ _0\"></span>the businesses <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> manage, sharing in both <span class=\"_ _0\"></span>the risk and rewar<span class=\"_ _0\"></span>d. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese individuals wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e offer</span><span class=\"_ _0\"></span>ed equity (\u2018track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares\u2019) in <span class=\"_ _0\"></span>those businesses in return <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> making an inv<span class=\"_ _0\"></span>estment. T<span class=\"_ _0\"></span>he amoun<span class=\"_ _0\"></span>t of equity<span class=\"_ _0\"></span><span class=\"_ _2e2\"> off</span><span class=\"_ _0\"></span>ered <span class=\"_ _0\"></span><span class=\"_ _2e2\">varied in differ</span><span class=\"_ _0\"></span>ent circumstances but <span class=\"_ _0\"></span>was ne<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> ov<span class=\"_ _0\"></span>er 25% of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the ov<span class=\"_ _0\"></span>erall equity of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the business in question. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he equity stak<span class=\"_ _0\"></span>e track<span class=\"_ _0\"></span>s the perf<span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> the underlying business and <span class=\"_ _0\"></span>the individuals receiv<span class=\"_ _0\"></span>e dividends (if declared) b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the \u2018track<span class=\"_ _0\"></span>ed\u2019 business.<span class=\"_ _2e2\"> </span>If<span class=\"_ _0\"></span> an individual remains a holder o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares f<span class=\"_ _0\"></span>or a pr<span class=\"_ _0\"></span>e-agreed period, <span class=\"_ _0\"></span>typically <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span><span class=\"_ _2e2\">to fiv</span><span class=\"_ _0\"></span>e y<span class=\"_ _0\"></span>ears depending on the vesting period applied <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares, <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ma<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span><span class=\"_ _2e2\">then offer</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>vested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es for<span class=\"_ _0\"></span> sale to <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>, but ther<span class=\"_ _0\"></span>e is no obligation on the G<span class=\"_ _0\"></span>roup to se<span class=\"_ _0\"></span>ttle the arrangement. ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee will undertak<span class=\"_ _0\"></span>e a f<span class=\"_ _0\"></span>ormal due diligence process to establish <span class=\"_ _0\"></span>whether there is a sound business case f<span class=\"_ _0\"></span>or se<span class=\"_ _0\"></span>ttling a track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e and make an arm<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s length judgement. Should the Gr<span class=\"_ _0\"></span>oup decide to settle the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, it will do so at a price <span class=\"_ _0\"></span>which is determined using a f<span class=\"_ _0\"></span>ormula stipulated in the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e Articles o<span class=\"_ _0\"></span>f Association (Articles<span class=\"_ _0\"></span>). ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc may<span class=\"_ _0\"></span> settle in cash or in its shar<span class=\"_ _0\"></span>es, as it chooses. T<span class=\"_ _0\"></span>he G<span class=\"_ _0\"></span>roup policy<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>to settle in ST<span class=\"_ _0\"></span>hree plc shares. Consequently<span class=\"_ _5\"></span>, the arrangements are deemed <span class=\"_ _0\"></span>to be an equity-settled shar<span class=\"_ _0\"></span>e-based payment scheme under<span class=\"_ _0\"></span> IFRS 2 <span class=\"ff24 ws27\">Share-<span class=\"_ _2e2\"> </span></span>based Payments<span class=\"ff6\"> (IFRS 2).<span class=\"_ _2e2\"> </span></span>Individuals paid the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es at the <span class=\"_ _0\"></span>time of<span class=\"_ _0\"></span> the initial subscription, as de<span class=\"_ _0\"></span>termined by<span class=\"_ _0\"></span> an independent thir<span class=\"_ _0\"></span>d-<span class=\"_ _2e2\"> </span>party <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluer in accordance <span class=\"_ _0\"></span>with IFRS 2 and <span class=\"_ _0\"></span>taking into account the particular<span class=\"_ _0\"></span> rights attached <span class=\"_ _0\"></span>to the shar<span class=\"_ _0\"></span>es as described in the rele<span class=\"_ _0\"></span>vant businesses\u2019 <span class=\"_ _0\"></span>Articles. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he initial <span class=\"_ _0\"></span>valuation alw<span class=\"_ _0\"></span>ays <span class=\"_ _0\"></span>took into consideration <span class=\"_ _0\"></span>factors such as the size and <span class=\"_ _0\"></span>trading record o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the underlying business, expected dividends, <span class=\"_ _0\"></span>future projections, as <span class=\"_ _0\"></span>well as <span class=\"_ _0\"></span>the external mark<span class=\"_ _0\"></span>et, sector and coun<span class=\"_ _0\"></span>try characteristics. T<span class=\"_ _0\"></span>he external <span class=\"_ _0\"></span>valuer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>as supplied with detailed <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial information, including net </span><span class=\"_ _0\"></span>fees and EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the rele<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>t businesses. Using <span class=\"_ _0\"></span>this information, an independent calculation o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the initial Equity<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue (EV) was prepar<span class=\"_ _0\"></span>ed. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his EV <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>then discounted <span class=\"_ _0\"></span>to arrive at a <span class=\"_ _0\"></span>valua<span class=\"_ _0\"></span>tion to <span class=\"_ _0\"></span>take in<span class=\"_ _0\"></span>to account the r<span class=\"_ _0\"></span>elevan<span class=\"_ _0\"></span>t characteristics of <span class=\"_ _0\"></span>the shareholding in <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>ed business, <span class=\"_ _0\"></span>for e<span class=\"_ _0\"></span>xample <span class=\"_ _0\"></span>the absence of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>oting rights.<span class=\"_ _2e2\"> </span><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs251\">Group<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs252\">T<span class=\"_ _0\"></span>he Group holds a minority<span class=\"_ _0\"></span> shareholding (less <span class=\"_ _0\"></span>than 1% of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>total share capital issued) in R<span class=\"_ _0\"></span>oboR<span class=\"_ _0\"></span>ecruiter<span class=\"_ _0\"></span>, a compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> which inv<span class=\"_ _0\"></span>ests in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e wsae gs253\">automated recruitment solutions. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he inv<span class=\"_ _0\"></span>estment is a <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial asset classified as measured at </span><span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>through other<span class=\"_ _0\"></span> comprehensiv<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs254\">income. Due to limited inf<span class=\"_ _0\"></span>ormation about the curr<span class=\"_ _0\"></span>ent performance and prospects o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>this company<span class=\"_ _5\"></span>, the investmen<span class=\"_ _0\"></span>t was <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs255\">full in the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 lse9 ws10c gs256\">C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span></div><div class=\"gs257\"><table class=\"s w3a4 h87\" id=\"_8c26e92f-d9bd-436a-a20c-a37af7f71852\"><tr><td></td><td class=\"t m0 x25a h29 y292a ff2 fs19 fc2 sc0 ls5 ws0\">Cost<span class=\"_ _241\"> </span><span class=\"ff6\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></span></td></tr><tr><td class=\"c n x258 y28a7 w3a5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x675 y28a7 w3a6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">362,<span class=\"_ _0\"></span>117<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292b ff2 fs3 fc2 sc0 ls74 ws39\">Additions<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28a9 w3a7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x676 y28a9 w3a8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls74 ws39\">3,862<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28aa w3a9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x677 y28aa w3aa h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">2,<span class=\"_ _0\"></span>122<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290b w3ab h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Capital contribution relating <span class=\"_ _0\"></span>to share-based payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x678 y290b w3ac h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>27<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290c w3ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x679 y290c w3ae h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">372,228<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292c ff2 fs3 fc2 sc0 ls74 ws39\">Additions<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28ae w3a7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67a y28ae w3af h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">4,<span class=\"_ _2\"></span>075<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290f w3a9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67b y290f w3b0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">461<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b0 w3ab h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Capital contribution relating <span class=\"_ _0\"></span>to share-based payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67c y28b0 w3b1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsbb ws3b\">3,919<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y292d w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67d y292d w3b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">380<span class=\"_ _0\"></span>,683<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292e ff2 fs3 fc2 sc0 ls74 ws39\">Provision for<span class=\"_ _0\"></span> impairment<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28b3 w3a5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67e y28b3 w3b3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls78 ws88\">15<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,070<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2910 w3b4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pro<span class=\"_ _0\"></span>vision made during the <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67f y2910 w3b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa1 wsad\">940<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w3ad h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x680 y28b5 w3b6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls86 ws95\">1<span class=\"_ _2c\"></span>5<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>1<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w3b4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pro<span class=\"_ _0\"></span>vision made during the <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x681 y28b6 w3b7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">48<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2911 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x682 y2911 w3b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">1<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292f ff2 fs3 fc2 sc0 ls7a wsf\">Net carrying value<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2913 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x683 y2913 w3b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">223,62<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w3ad h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x680 y2834 w5b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">215,218<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs258\">During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Company<span class=\"_ _0\"></span> settled a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested and unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es by<span class=\"_ _0\"></span> awarding ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares (<span class=\"_ _0\"></span>note 19(b<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>). </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs259\">T<span class=\"_ _0\"></span>his resulted in an increase in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s inv<span class=\"_ _0\"></span>estment of<span class=\"_ _0\"></span> \u00a34.5 million (FY22: \u00a36.<span class=\"_ _0\"></span>0 million) in r<span class=\"_ _0\"></span>elev<span class=\"_ _0\"></span>ant subsidiary businesses.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs25a\">IFRS 2 requires <span class=\"_ _0\"></span>that any<span class=\"_ _0\"></span> options or<span class=\"_ _0\"></span> awards gran<span class=\"_ _0\"></span>ted to emplo<span class=\"_ _0\"></span>yees of<span class=\"_ _0\"></span> subsidiary<span class=\"_ _0\"></span> undertakings, without r<span class=\"_ _0\"></span>eimbursement by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs25b\">subsidiary<span class=\"_ _0\"></span>, increase <span class=\"_ _0\"></span>the carrying <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investmen<span class=\"_ _0\"></span>t held in the subsidiaries. In FY23, <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> recognised a net incr<span class=\"_ _0\"></span>ease </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs25c\">in inv<span class=\"_ _0\"></span>estments in its subsidiaries of \u00a33<span class=\"_ _0\"></span>.9 million (FY22: \u00a34.<span class=\"_ _0\"></span>1 million<span class=\"_ _0\"></span>) relating <span class=\"_ _0\"></span>to share options and aw<span class=\"_ _0\"></span>ards including those under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs25d\">Long-<span class=\"_ _5\"></span>T<span class=\"_ _5\"></span>erm Incentiv<span class=\"_ _0\"></span>e Plan, Sav<span class=\"_ _0\"></span>e-<span class=\"_ _0\"></span>As-<span class=\"_ _5\"></span>Y<span class=\"_ _5\"></span>ou-Earn and Emplo<span class=\"_ _0\"></span>yee Shar<span class=\"_ _0\"></span>e Purchase Plan schemes.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs25e\">Asse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt of investment im<span class=\"_ _2\"></span>pair<span class=\"_ _2\"></span>ment ind<span class=\"_ _2\"></span>ication<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs25f\">T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> performed an assessment of<span class=\"_ _0\"></span> impairment indications <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> its portfolio of<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>estments in subsidiaries. Overall, o<span class=\"_ _0\"></span>wing </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs260\">to the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s strategic <span class=\"_ _0\"></span>focus on Contract and STEM, most o<span class=\"_ _0\"></span>f ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee businesses delivered a r<span class=\"_ _0\"></span>esilient trading perf<span class=\"_ _0\"></span>ormance in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs261\">FY23, despite <span class=\"_ _0\"></span>the persisting uncertainties in the <span class=\"_ _0\"></span>wider macr<span class=\"_ _0\"></span>o-economic environmen<span class=\"_ _0\"></span>t. Only <span class=\"_ _0\"></span>two small in<span class=\"_ _0\"></span>vestments, in L<span class=\"_ _0\"></span>uxembourg </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs262\">and Canada, had to be <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> in full due <span class=\"_ _0\"></span>to limited growth po<span class=\"_ _0\"></span>tential. T<span class=\"_ _0\"></span>his r<span class=\"_ _0\"></span>esulted in the r<span class=\"_ _0\"></span>ecognition of \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs263\"><span class=\"_ _2e2\">impairment charge.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs264\">With all dev<span class=\"_ _0\"></span>elopments and lead indicators of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s performance monitor<span class=\"_ _0\"></span>ed closely<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Group r<span class=\"_ _0\"></span><span class=\"_ _2e2\">emains confident about </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs265\">its strong mark<span class=\"_ _0\"></span>et position. <span class=\"_ _0\"></span>All regions continue <span class=\"_ _0\"></span>to operate and ex<span class=\"_ _0\"></span>ecute on the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s strategy<span class=\"_ _0\"></span> and on this basis, managemen<span class=\"_ _0\"></span>t </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs266\">concludes that <span class=\"_ _0\"></span>the majority<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span>the inv<span class=\"_ _0\"></span>estments\u2019 carrying <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue will continue <span class=\"_ _0\"></span>to be reco<span class=\"_ _0\"></span>vered <span class=\"_ _0\"></span>through pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit and cash generation.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs267\">In the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>follo<span class=\"_ _0\"></span>wing the Board\u2019<span class=\"_ _0\"></span>s decision <span class=\"_ _0\"></span><span class=\"_ _2e2\">to significantly</span><span class=\"_ _0\"></span> restructure our<span class=\"_ _0\"></span> businesses in Ireland and Singapor<span class=\"_ _0\"></span>e, and to close <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs268\">Hong K<span class=\"_ _0\"></span>ong business, an impairment charge o<span class=\"_ _0\"></span>f \u00a30<span class=\"_ _0\"></span>.9 million w<span class=\"_ _0\"></span>as recognised in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s income statement in FY22. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he net </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs269\">book v<span class=\"_ _0\"></span>alues of<span class=\"_ _0\"></span> these in<span class=\"_ _0\"></span>vestments <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> in full.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs26a\">A<span class=\"_ _0\"></span> full list of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y\u2019s subsidiaries <span class=\"_ _0\"></span>that existed as a<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023 is pr<span class=\"_ _0\"></span>ovided in note 25.<span class=\"_ _2e2\"> </span></div>T<span class=\"_ _0\"></span>he methodology<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> calculating <span class=\"_ _0\"></span>the EV<span class=\"_ _0\"></span> was applied consisten<span class=\"_ _0\"></span>tly<span class=\"_ _0\"></span>, although <span class=\"_ _0\"></span>the data used v<span class=\"_ _0\"></span>aried depending on the siz<span class=\"_ _0\"></span>e and history o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the business.<span class=\"_ _2e2\"> </span>In FY21, the Dir<span class=\"_ _0\"></span>ectors decided to close <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share scheme f<span class=\"_ _0\"></span>or an<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> new en<span class=\"_ _0\"></span>trants/inv<span class=\"_ _0\"></span>estments.<span class=\"_ _2e2\"> </span>If<span class=\"_ _0\"></span> an individual leaves <span class=\"_ _0\"></span>the Group bef<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>the pre-agreed period, <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are entitled <span class=\"_ _0\"></span>to receiv<span class=\"_ _0\"></span>e the lo<span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span>the initial subscription amount the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> contributed or <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value on <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> departure as set out under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>Articles. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span><span class=\"_ _2e2\">o reflect this, </span>a pro<span class=\"_ _0\"></span>vision in relation to <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es is recognised <span class=\"_ _0\"></span><span class=\"_ _2e2\">to reflect </span><span class=\"_ _0\"></span>the consideration for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares receiv<span class=\"_ _0\"></span>ed fr<span class=\"_ _0\"></span>om individuals (no<span class=\"_ _0\"></span><span class=\"_ _2e2\">te 17 </span><span class=\"ff24\">Pro<span class=\"_ _0\"></span>visions<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span>Up until FY14 certain individuals receiv<span class=\"_ _0\"></span>ed loans fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup to pay<span class=\"_ _0\"></span> part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the initial subscription f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, on which interest is charged at or<span class=\"_ _0\"></span> abo<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span><span class=\"_ _2e2\">the HMRC beneficial loan rate. </span><span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese loans are repa<span class=\"_ _0\"></span>yable b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the individuals either at <span class=\"_ _0\"></span>the time of<span class=\"_ _0\"></span> settlement of<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span> track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares, or<span class=\"_ _0\"></span> via <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e dividend, or <span class=\"_ _0\"></span>when the<span class=\"_ _0\"></span>y lea<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>hese loans ar<span class=\"_ _0\"></span>e included within other<span class=\"_ _0\"></span> receivables (<span class=\"_ _0\"></span>note 12 <span class=\"ff24\">T<span class=\"_ _5\"></span>rade and other<span class=\"_ _0\"></span> receivables<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span>During the <span class=\"_ _0\"></span>vesting period, no shar<span class=\"_ _0\"></span>e-based payment charge is r<span class=\"_ _0\"></span>ecognised in the income statemen<span class=\"_ _0\"></span>t on the basis <span class=\"_ _0\"></span>that the initial subscription by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the individual at the gran<span class=\"_ _0\"></span>t date equated to <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value at <span class=\"_ _0\"></span>that date. Dividends declared b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>tracked businesses, which <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e factored into <span class=\"_ _0\"></span>the grant date <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value de<span class=\"_ _0\"></span>termination of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares, ar<span class=\"_ _0\"></span>e recorded in equity<span class=\"_ _0\"></span> as \u2018<span class=\"_ _0\"></span>distributions to tracker<span class=\"_ _0\"></span> shareholders\u2019<span class=\"_ _2e\"></span>.<span class=\"_ _2e2\"> </span>When the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> issues new shar<span class=\"_ _0\"></span>es to settle <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> share arrangements, <span class=\"_ _0\"></span>the nominal <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> the shar<span class=\"_ _0\"></span>es is credited <span class=\"_ _0\"></span>to share capital and <span class=\"_ _0\"></span><span class=\"_ _2e2\">the difference betw</span><span class=\"_ _0\"></span>een the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares and <span class=\"_ _0\"></span>the nominal v<span class=\"_ _0\"></span>alue is credited <span class=\"_ _0\"></span>to share premium. If<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y uses <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>to settle the arrangements, <span class=\"_ _0\"></span><span class=\"_ _2e2\">the differ</span><span class=\"_ _0\"></span>ence between <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares and the w<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares is accounted f<span class=\"_ _0\"></span>or in <span class=\"_ _0\"></span>the retained earnings.<span class=\"_ _2e2\"> </span>Critical accounting judgements<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>racker shares arrangements<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares arrangements giv<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup the choice <span class=\"_ _0\"></span>to settle track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares in either<span class=\"_ _0\"></span> cash or ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>here <span class=\"_ _2e2\">are significant accounting diff</span><span class=\"_ _0\"></span>erences between an equity<span class=\"_ _0\"></span>-settled and cash-settled scheme. <span class=\"_ _0\"></span>Judgement is <span class=\"_ _0\"></span>therefor<span class=\"_ _0\"></span>e required as to whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>this is a cash or equity<span class=\"_ _0\"></span>-settled share-based paymen<span class=\"_ _0\"></span>t scheme. Based on the Dir<span class=\"_ _0\"></span>ectors\u2019 judgement, <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share arrangements are accounted <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> as an equity-settled shar<span class=\"_ _0\"></span>e-based payment scheme under<span class=\"_ _0\"></span> IFRS 2 as the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s policy<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>to settle its obligations under<span class=\"_ _0\"></span> the arrangements in ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> settles <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>through either<span class=\"_ _0\"></span> treasury<span class=\"_ _0\"></span> shares or<span class=\"_ _0\"></span> the issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares in ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc. T<span class=\"_ _0\"></span>he Companies <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ct 2006 does not specify <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> the issue o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares to settle share-based pa<span class=\"_ _0\"></span>yments should be accounted f<span class=\"_ _0\"></span>or in share pr<span class=\"_ _0\"></span>emium or else<span class=\"_ _0\"></span>where. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has <span class=\"_ _0\"></span>taken legal advice <span class=\"_ _2e2\">which confirms this is judgemental and </span><span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>the approach tak<span class=\"_ _0\"></span>en b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span><span class=\"_ _2e2\">to include differences betw</span><span class=\"_ _0\"></span>een the <span class=\"_ _0\"></span>fair value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es settled and the <span class=\"_ _0\"></span>weighted a<span class=\"_ _0\"></span>verage cost of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares in retained earnings.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rack<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares can be repur<span class=\"_ _0\"></span>chased from holders <span class=\"_ _0\"></span>with either<span class=\"_ _0\"></span> cash or ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares at <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s discretion. Historically<span class=\"_ _5\"></span>,<span class=\"_ _2\"></span> the Company\u2019<span class=\"_ _0\"></span>s policy<span class=\"_ _0\"></span> and intention has been <span class=\"_ _0\"></span>to settle track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares using ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span>efor<span class=\"_ _0\"></span>e, the judgement of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Directors is <span class=\"_ _0\"></span>that this scheme is <span class=\"_ _0\"></span>treated as equity<span class=\"_ _0\"></span>-settled.<span class=\"_ _2e2\"> </span>Indicators of impairment<span class=\"_ _0\"></span> of in<span class=\"_ _0\"></span>vestments in<span class=\"_ _0\"></span> subsidiaries (<span class=\"_ _0\"></span>Company only<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t each reporting date, <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> assesses whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>there are indications of<span class=\"_ _0\"></span> impairment of<span class=\"_ _0\"></span> its inv<span class=\"_ _0\"></span>estments in subsidiaries. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> uses both external and in<span class=\"_ _0\"></span>ternal sources of<span class=\"_ _0\"></span> information <span class=\"_ _0\"></span>to make <span class=\"_ _0\"></span><span class=\"_ _2e2\">this assessment, including significant adv</span><span class=\"_ _0\"></span>erse changes in the mark<span class=\"_ _0\"></span>et or<span class=\"_ _0\"></span> economic environment in <span class=\"_ _0\"></span>which subsidiaries operate, <span class=\"_ _0\"></span>the carrying amount of<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span> net assets <span class=\"_ _0\"></span>versus mark<span class=\"_ _0\"></span>et value, or<span class=\"_ _0\"></span> internal management <span class=\"_ _0\"></span>that indicate tha<span class=\"_ _0\"></span><span class=\"_ _2e2\">t the financial perf</span><span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> subsidiaries will be <span class=\"_ _0\"></span>worse <span class=\"_ _0\"></span>than budgeted.<span class=\"_ _2e2\"> </span>Only<span class=\"_ _0\"></span> when an indication of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> impairment is identified, </span><span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> performs a de<span class=\"_ _0\"></span>tail impairment revie<span class=\"_ _0\"></span>w including calculations o<span class=\"_ _0\"></span>f reco<span class=\"_ _0\"></span>verable amounts of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investments.<span class=\"_ _2e2\"> </span><div class=\"t m0 h2b ff7 fs8 fc2 sc0 ls2c ws31 gs445\">25 <span class=\"_ _3f\"> </span>List of subsidiaries<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs446\">T<span class=\"_ _0\"></span>he full list of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s subsidiaries at 30 Nov<span class=\"_ _0\"></span>ember 2023 and 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022, and <span class=\"_ _0\"></span>the Group per<span class=\"_ _0\"></span>centage of<span class=\"_ _0\"></span> ordinary </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs447\"><span class=\"_ _2e2\">share capital and </span><span class=\"_ _0\"></span>voting righ<span class=\"_ _0\"></span>ts is as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _2e2\"> </span></div><div class=\"gs448\"><table class=\"s w5f2 ha6\" id=\"_88813131-6417-4157-8202-d0e989a907e2\"><tr><td></td><td></td><td class=\"t m0 x94b h26 y29fe ff6 fs19 fc2 sc0 ls5 ws0\">Country of<span class=\"_ _0\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y29ff w5f3 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Name of<span class=\"_ _0\"></span> undertaking<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94c y29ff w5f4 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94d y29ff w5f5 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">incorporation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94e y29ff w5f6 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Principal activities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94f y29ff w5f7 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Registered o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffice<span class=\"_ _2e2\"> </span></span></div></td><td></td></tr><tr><td class=\"c n x258 y2a00 w5f8 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5c\">ST<span class=\"_ _0\"></span>hree Australia Pty*<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x950 y2a00 w5f9 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x951 y2a00 w5fa h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Australia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x952 y2a00 w5fb h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x953 y2a00 w5fc h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">C/O DLA Piper<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Australia, 80 Collins Str<span class=\"_ _0\"></span>eet, Melbourne<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x954 y2a01 w5fd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">VIC 3000,<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x955 y2a01 w5fe h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">PO Bo<span class=\"_ _0\"></span>x 4301, <span class=\"_ _0\"></span>Australia<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a02 w5ff h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5c\">ST<span class=\"_ _0\"></span>hree Austria GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x956 y2a02 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x957 y2a02 w127 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Austria<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x958 y2a02 w600 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x959 y2a02 w601 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Wiedner Gurtel 13, <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>urm 24, 10 OG. 1100 Vienna, <span class=\"_ _0\"></span>Austria<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a03 w602 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5c\">ST<span class=\"_ _0\"></span>hree T<span class=\"_ _5\"></span>emp Experts Austria GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95a y2a03 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95b y2a03 w127 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Austria<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95c y2a03 w600 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95d y2a03 w603 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Wiedner Gurtel 13, <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>urm 24, 10 OG. 1100 <span class=\"_ _0\"></span>Vienna, <span class=\"_ _0\"></span>Austria<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a04 w604 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Computer F<span class=\"_ _0\"></span>utures Solutions NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95e y2a04 w605 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95f y2a04 w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a04 w607 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x961 y2a04 w608 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9<span class=\"_ _0\"></span>, 5de en 6de v<span class=\"_ _0\"></span>erdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a05 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a06 w609 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Huxley<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Associates Belgium NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x963 y2a06 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x964 y2a06 w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x965 y2a06 w60a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x966 y2a06 w608 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9<span class=\"_ _0\"></span>, 5de en 6de <span class=\"_ _0\"></span>verdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a07 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a08 w60b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Services NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x967 y2a08 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x968 y2a08 w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x969 y2a08 w600 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96a y2a08 w60c h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9, 5de en 6de <span class=\"_ _0\"></span>verdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a09 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a0a w60d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Belgium NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96b y2a0a w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96c y2a0a w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96d y2a0a w60e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96e y2a0a w608 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9<span class=\"_ _0\"></span>, 5de en 6de <span class=\"_ _0\"></span>verdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a0b ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a0c w60f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Canada Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a0c w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a0c w610 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Canada<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x971 y2a0c w607 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x972 y2a0c w611 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Sun Life Plaza W<span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ower<span class=\"_ _5\"></span>, 144-4 A<span class=\"_ _0\"></span>venue SW<span class=\"_ _0\"></span>, S<span class=\"_ _0\"></span>uite 1600,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a0d ff6 fs3 fc2 sc0 ls5 ws5c\" colspan=\"2\">Calgary AB T2P<span class=\"_ _0\"></span> 3N4, <span class=\"_ _2\"></span>Canada<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a0e w612 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree SA<span class=\"_ _0\"></span>S<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a0e w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a0e w613 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">France<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x973 y2a0e w60e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x974 y2a0e w614 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">170<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x975 y2a0e w615 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Boule<span class=\"_ _0\"></span>vard de la <span class=\"_ _0\"></span>Villette, 75019<span class=\"_ _0\"></span>, P<span class=\"_ _0\"></span>aris, France<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a0f w616 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Holdings Gmb<span class=\"_ _0\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x976 y2a0f w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x977 y2a0f w617 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x978 y2a0f w618 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x979 y2a0f w619 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _5\"></span>, 60322, Frankfurt am Main, German<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a10 w61a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97a y2a10 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97b y2a10 w61b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97c y2a10 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97d y2a10 w61c h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _0\"></span>, 60322, F<span class=\"_ _0\"></span>rankfurt am M<span class=\"_ _0\"></span>ain, Germany<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a11 w61d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>emp Experts GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97e y2a11 w605 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97f y2a11 w617 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x980 y2a11 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x981 y2a11 w61e h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _5\"></span>, 60322, Frankfurt am Main, Germany<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a12 w61f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Services GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x982 y2a12 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x983 y2a12 w617 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x984 y2a12 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x985 y2a12 w620 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _0\"></span>, 60322, F<span class=\"_ _0\"></span>rankfurt am Main, German<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a13 w621 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x986 y2a13 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x987 y2a13 w622 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Hong K<span class=\"_ _0\"></span>ong<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x988 y2a13 w623 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Non-trading<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96e y2a13 w624 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">10th Floor<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>YF<span class=\"_ _0\"></span> Life <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ow<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, 33 Lockhart R<span class=\"_ _0\"></span>oad, W<span class=\"_ _0\"></span>an Chai,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a14 ff6 fs3 fc2 sc0 ls5 ws0\">Hong K<span class=\"_ _0\"></span>ong<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a15 w625 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree India Priv<span class=\"_ _0\"></span>ate Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a15 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a15 w626 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">India<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x989 y2a15 w627 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws6b\">In voluntary<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x954 y2a15 w5be h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">511<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98a y2a15 w628 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>he Corporate Cen<span class=\"_ _0\"></span>tre, Nirmal Lifestyle Mall, LBS<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x98b h6 y2a16 ff6 fs3 fc2 sc0 ls5 ws0\">liquidation<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x962 h6 y2a16 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Road, Mulund (W<span class=\"_ _0\"></span>est), Mumbai, M<span class=\"_ _0\"></span>aharashtra-MH. </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x954 y2a17 w629 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">400080,<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98c y2a17 w62a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">India<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a18 w62b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span><span class=\"_ _2e2\">hree Sta\ufb03ng Ir</span><span class=\"_ _0\"></span>eland Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a18 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a18 w62c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Ireland<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98d y2a18 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b7 y2a18 w62d h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span>embroke H<span class=\"_ _0\"></span>all, 38/39 Fitzwilliam Square W<span class=\"_ _0\"></span>est, Dublin 2,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a19 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">D02 NX53, Ireland<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a1a w62e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree K.K.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98e y2a1a w605 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98f y2a1a w62f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x990 y2a1a w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x991 y2a1a w630 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Kabukiza T<span class=\"_ _2e\"></span>ower<span class=\"_ _0\"></span>, 12<span class=\"_ _0\"></span>-15, G<span class=\"_ _0\"></span>inza 4-chome, Chuo-ku, T<span class=\"_ _2e\"></span>okyo,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a1b ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a1c w631 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree S.\u00e0 r<span class=\"_ _0\"></span>.l.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x992 y2a1c w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x993 y2a1c w632 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Luxembourg<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x980 y2a1c w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x981 y2a1c w633 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">55, rue de Luxembour<span class=\"_ _0\"></span>g, L<span class=\"_ _0\"></span>-8077 B<span class=\"_ _0\"></span>ertrange, Grand Duchy<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a1d ff6 fs3 fc2 sc0 ls5 ws0\">of L<span class=\"_ _0\"></span>uxembourg<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a1e w634 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> Sdn. Bhd.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x994 y2a1e w635 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">49<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x995 y2a1e w636 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Mala<span class=\"_ _0\"></span>ysia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x996 y2a1e w600 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x997 y2a1e w637 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">10th Floor<span class=\"_ _0\"></span>, Menara Hap Seng, No 1&amp;3 <span class=\"_ _0\"></span>Jalan P<span class=\"_ _0\"></span> Ramlee,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x954 y2a1f w638 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">50250<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x998 y2a1f w639 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Kuala L<span class=\"_ _0\"></span>umpur<span class=\"_ _0\"></span>, Mala<span class=\"_ _0\"></span>ysia<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a20 w63a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Holdings B<span class=\"_ _0\"></span>V<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x999 y2a20 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99a y2a20 w63b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a20 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x961 y2a20 w63c h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Gustav<span class=\"_ _0\"></span> Mahlerlaan 38, Gebouw Som 1, 1082MC<span class=\"_ _0\"></span>,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a21 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Amsterdam, Netherlands<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a22 w63d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Huxley<span class=\"_ _0\"></span> BV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99b y2a22 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99c y2a22 w63b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99d y2a22 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99e y2a22 w63e h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">K<span class=\"_ _0\"></span>eizersgracht 281, 5e v<span class=\"_ _0\"></span>erdieping, 1016ED<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Amsterdam,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a23 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a24 w63f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Interim Services BV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99b y2a24 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99c y2a24 w63b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99d y2a24 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99e y2a24 w63c h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Gustav<span class=\"_ _0\"></span> Mahlerlaan 38, Gebouw Som 1, 1082MC<span class=\"_ _0\"></span>,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a25 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Amsterdam, Netherlands<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h6 y2a26 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Middle East f<span class=\"_ _0\"></span>or Business Services </td><td class=\"c n x99f y2a27 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a0 y2a27 w640 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5c\">Saudi Arabia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a1 y2a27 w641 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">HR Services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a2 y2a27 w642 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Astrolabs Riy<span class=\"_ _0\"></span>adhi, 3141 <span class=\"_ _0\"></span>Anas Ibn Malik R<span class=\"_ _0\"></span>od, Al M<span class=\"_ _0\"></span>alqa,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h6 y2a28 ff6 fs3 fc2 sc0 ls5 ws0\">Limited Liability<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td class=\"c n x954 y2a29 w643 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Riyadh 13521,<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a3 y2a29 w644 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Saudi <span class=\"_ _0\"></span>Arabia<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a2a w645 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Pte. L<span class=\"_ _0\"></span>td.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a4 y2a2a w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a5 y2a2a w646 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Singapore<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a6 y2a2a w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a7 y2a2a w647 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">80 Ra\ufb04es Place, #25-01 UOB Plaza 1, Singapore 048624,<span class=\"_ _2e2\"> </span></span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a2b ff6 fs3 fc2 sc0 ls5 ws0\">Singapore<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a2c w648 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Business Services Ib\u00e9rica, S.<span class=\"_ _0\"></span>L.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a4 y2a2c w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a5 y2a2c w649 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a8 y2a2c w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a9 y2a2c w64a h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">We<span class=\"_ _0\"></span>W<span class=\"_ _0\"></span>ork, Glories, Carr<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>\u00e0nger 86, 08018 B<span class=\"_ _0\"></span>arcelona,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a2d ff6 fs3 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a2e w64b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Switzerland Gmb<span class=\"_ _0\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9aa y2a2e w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ab y2a2e w64c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Switzerland<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ac y2a2e w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x959 y2a2e w64d h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">3rd Floor<span class=\"_ _0\"></span>, Claridenstrasse 34, 8002 Z<span class=\"_ _0\"></span>\u00fcrich, Switzerland<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a2f w64e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Cavendish D<span class=\"_ _0\"></span>irectors Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ad y2a2f w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ae y2a2f w64f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a2f w5fb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9af y2a2f w650 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a30 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td><td></td></tr></table></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls27 ws28 gs460\">Statutor<span class=\"_ _2\"></span>y guarante<span class=\"_ _2\"></span>es and audit ex<span class=\"_ _0\"></span>emptio<span class=\"_ _2\"></span>ns:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs461\">T<span class=\"_ _0\"></span>he follo<span class=\"_ _0\"></span>wing Group entities ar<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>empt fr<span class=\"_ _0\"></span>om audit by<span class=\"_ _0\"></span> virtue o<span class=\"_ _0\"></span>f Section 4<span class=\"_ _0\"></span>79A o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Companies <span class=\"_ _0\"></span>Act 2006. ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc has provided </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs462\">statutory<span class=\"_ _0\"></span> guarantees to all <span class=\"_ _0\"></span>these entities in accordance <span class=\"_ _0\"></span>with the Companies <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ct:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc2 sc0 ls5 ws113 gs463\">Elevize <span class=\"_ _2c7\"></span>Limited <span class=\"_ _2c8\"></span>    Showcaser<span class=\"_ _0\"></span> <span class=\"_ _2c7\"></span>Limited <span class=\"_ _2c9\"></span>  ST<span class=\"_ _0\"></span>hree <span class=\"_ _2c7\"></span>UK <span class=\"_ _2c7\"></span>Operations <span class=\"_ _2ca\"></span>Limited<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc2 sc0 ls5 ws0 gs464\">HireFirst Limited <span class=\"_ _d7\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _e2\"> </span>SThree Dollar<span class=\"_ _0\"></span> UK Limited <span class=\"_ _1d3\"> </span> <span class=\"_ _166\"> </span>ST<span class=\"_ _0\"></span>hree <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tures Limited<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc2 sc0 ls5 ws0 gs465\">Huxley<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Associates Global Limited <span class=\"_ _db\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span>SThr<span class=\"_ _0\"></span>ee Euro UK<span class=\"_ _0\"></span> Limited <span class=\"_ _21\"> </span> <span class=\"_ _e2\"> </span>T<span class=\"_ _5\"></span>alent Deck Limited<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h6 ff6 fs3 fc2 sc0 ls5 ws0 gs466\">Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> K<span class=\"_ _0\"></span>urdistan Limited <span class=\"_ _101\"> </span> <span class=\"_ _e2\"> </span>SThree IP<span class=\"_ _0\"></span> Limited <span class=\"_ _37\"> </span> </div><div class=\"t m0 h6 ff6 fs3 fc2 sc0 ls5 ws0 gs467\">Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> Limited <span class=\"_ _2b0\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span>ST<span class=\"_ _0\"></span>hree Management Services Limited <span class=\"_ _27\"> </span> </div><div class=\"gs1b7\"><table class=\"s w651 ha7\" id=\"_76f44e9a-f94b-4f9d-af49-47c4de714827\"><tr><td></td><td></td><td class=\"t m0 x9b0 h26 y2a31 ff6 fs19 fc2 sc0 ls5 ws0\">Country of<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x258 y2a32 w652 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Name of<span class=\"_ _0\"></span> undertaking<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b1 y2a32 w653 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b2 y2a32 w654 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">incorporation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b3 y2a32 w5f6 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Principal activities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b4 y2a32 w5f7 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Registered o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffice<span class=\"_ _2e2\"> </span></span></div></td></tr><tr><td class=\"c n x258 y2a33 w655 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree UK Holdings Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b5 y2a33 w656 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b6 y2a33 w1ec h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b7 y2a33 w618 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b8 y2a33 w657 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a34 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a35 w658 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Overseas H<span class=\"_ _0\"></span>oldings Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ba y2a35 w656 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bb y2a35 w1ec h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bc y2a35 w659 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bd y2a35 w65a h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a36 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a37 w65b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree UK Managemen<span class=\"_ _0\"></span>t Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9be y2a37 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bf y2a37 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c0 y2a37 w659 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c1 y2a37 w657 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a38 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a39 w65c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Overseas M<span class=\"_ _0\"></span>anagement Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c2 y2a39 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c3 y2a39 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c4 y2a39 w618 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c5 y2a39 w65d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _5\"></span>, 75 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a3a ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a3b w65e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree UK Operations Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c6 y2a3b w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c7 y2a3b w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c8 y2a3b w659 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c9 y2a3b w65a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a3c ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a3d w65f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Euro UK<span class=\"_ _0\"></span> Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ca y2a3d w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cb y2a3d w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cc y2a3d w660 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cd y2a3d w65d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _5\"></span>, 75 King William Street, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a3e ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a3f w661 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree IP<span class=\"_ _0\"></span> Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ce y2a3f w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cf y2a3f w64f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d0 y2a3f w662 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d1 y2a3f w65d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _5\"></span>, 75 King William Street, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a40 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a41 w663 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Management Services Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d2 y2a41 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d3 y2a41 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99d y2a41 w664 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Management</div></td><td class=\"t m0 x9b9 h6 y2a42 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE, </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x9d4 h6 y2a43 ff6 fs3 fc2 sc0 ls5 ws0\">services<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x9b9 h6 y2a43 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a13 w665 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Partnership LLP<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d5 y2a13 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d6 y2a13 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d7 y2a13 w607 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d8 y2a13 w65a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a44 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a45 w666 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Huxley<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Associates Global Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d9 y2a45 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9da y2a45 w64f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9db y2a45 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9dc y2a45 w667 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William Str<span class=\"_ _0\"></span>eet, London, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a46 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a47 w668 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9dd y2a47 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9de y2a47 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9df y2a47 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e0 y2a47 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a48 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y2a49 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> K<span class=\"_ _0\"></span>urdistan </td><td class=\"c n x513 y2a4a w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e1 y2a4a w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e2 y2a4a w669 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e3 y2a4a w65a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y2a4b ff6 fs3 fc2 sc0 ls5 ws0\">Limited<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a4b ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a4c w66a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Elevize Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e4 y2a4c w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e5 y2a4c w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e6 y2a4c w660 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e7 y2a4c w667 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William Stree<span class=\"_ _0\"></span>t, London, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a4d ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a4e w66b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">HireFirst Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96b y2a4e w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e8 y2a4e w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a4e w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment</div></td><td class=\"t m0 x9b9 h6 y2a4f ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE, </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x9d4 h6 y2a50 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>echnology<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x9b9 h6 y2a50 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a51 w66c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>alent Deck Limited*<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e9 y2a51 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ea y2a51 w64f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9eb y2a51 w669 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ec y2a51 w65a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a52 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a53 w66d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Showcaser<span class=\"_ _0\"></span> Limited*<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9aa y2a53 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ed y2a53 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ee y2a53 w669 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e0 y2a53 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a54 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a55 w66e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws114\">ST<span class=\"_ _0\"></span>hree V<span class=\"_ _5\"></span>entures <span class=\"_ _2\"></span>Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a55 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ef y2a55 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97c y2a55 w659 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f0 y2a55 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a56 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a57 w66f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Dollar UK<span class=\"_ _0\"></span> Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f1 y2a57 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f2 y2a57 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f3 y2a57 w660 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f4 y2a57 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Stree<span class=\"_ _0\"></span>t, London, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a58 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a59 w670 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Specialist Staffing H</span><span class=\"_ _0\"></span>oldings Inc<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f5 y2a59 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f6 y2a59 w1ea h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f7 y2a59 w618 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f8 y2a59 w671 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _0\"></span>, 251 Little F<span class=\"_ _0\"></span>alls Driv<span class=\"_ _0\"></span>e,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5a ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a5b w672 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Specialist Sta\ufb03ng Solutions Inc<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x9f9 y2a5b w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fa y2a5b w673 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">U<span class=\"_ _2\"></span>SA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a8 y2a5b w674 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a9 y2a5b w675 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _0\"></span>, 251 Little F<span class=\"_ _0\"></span>alls Drive,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5c ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a5d w676 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Specialist Staffing Services Inc<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x9fb y2a5d w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fc y2a5d w1ea h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ac y2a5d w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x959 y2a5d w671 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _0\"></span>, 251 Little F<span class=\"_ _0\"></span>alls Driv<span class=\"_ _0\"></span>e,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5e ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a2f w677 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Newington Interna<span class=\"_ _0\"></span>tional Inc<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fd y2a2f w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fe y2a2f w673 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">U<span class=\"_ _2\"></span>SA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ff y2a2f w678 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa00 y2a2f w679 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _5\"></span>, 251 Little Falls Driv<span class=\"_ _0\"></span>e,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5f ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr></table></div><div class=\"t m0 he ff6 fsa fc2 sc0 ls5 ws0 gs483\">* <span class=\"_ _27\"> </span>Th<span class=\"_ _2\"></span>e op<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns i<span class=\"_ _2\"></span>n th<span class=\"_ _2\"></span>is e<span class=\"_ _2\"></span>nti<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y we<span class=\"_ _2\"></span>re d<span class=\"_ _2\"></span>isc<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>nu<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>. It wi<span class=\"_ _2\"></span>ll r<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>n do<span class=\"_ _2\"></span>rm<span class=\"_ _2\"></span>ant u<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>il t<span class=\"_ _2\"></span>he li<span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>s is c<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>ete<span class=\"_ _2\"></span>d.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 he ff6 fsa fc2 sc0 lsc ws6 gs484\">** <span class=\"_ _a3\"> </span>Direct<span class=\"_ _2\"></span>ly held subsidiaries. All other subsidiaries are<span class=\"_ _0\"></span> indirectly held.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "11 In<span class=\"_ _0\"></span>vestments<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Equit<span class=\"_ _2\"></span>y inv<span class=\"_ _0\"></span>estments<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he Group classifies its </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets in the </span><span class=\"_ _0\"></span>following measur<span class=\"_ _0\"></span>ement categories:<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">those measured subsequently<span class=\"_ _0\"></span> at fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value, either<span class=\"_ _0\"></span> through o<span class=\"_ _0\"></span>ther compr<span class=\"_ _0\"></span>ehensive income (FV<span class=\"_ _0\"></span>OCI) or <span class=\"_ _0\"></span>through pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss; </span></span>and<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">those measured at amortised cost.<span class=\"_ _2e2\"> </span></span><span class=\"_ _2e2\">Classification depends on the G</span><span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s business model <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> managing the <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets and the contractual </span><span class=\"_ _0\"></span>terms of<span class=\"_ _0\"></span> the cash <span class=\"_ _2e2\">flows. F</span><span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> assets measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, gains and losses <span class=\"_ _0\"></span>will be recor<span class=\"_ _0\"></span>ded in either pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss or</span><span class=\"_ _0\"></span> OCI. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> investmen<span class=\"_ _0\"></span>ts in equity instruments tha<span class=\"_ _0\"></span>t are not held f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trading, <span class=\"_ _0\"></span>this will depend on <span class=\"_ _0\"></span>whether <span class=\"_ _0\"></span>the Group has made an irr<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>ocable election at the <span class=\"_ _0\"></span>time of initial recognition <span class=\"_ _0\"></span>to account for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the equity in<span class=\"_ _0\"></span>vestment at FV<span class=\"_ _0\"></span>OCI. F<span class=\"_ _0\"></span>inancial assets with embedded deriv<span class=\"_ _0\"></span>atives ar<span class=\"_ _0\"></span>e considered in their entir<span class=\"_ _0\"></span>ety<span class=\"_ _0\"></span> when determining <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span><span class=\"_ _2e2\"> cash flo</span><span class=\"_ _0\"></span>ws are solely<span class=\"_ _0\"></span> payments o<span class=\"_ _0\"></span>f principal and inter<span class=\"_ _0\"></span>est.<span class=\"_ _2e2\"> </span>Subs<span class=\"_ _2\"></span>idiaries<span class=\"_ _2e2\"> </span>Inv<span class=\"_ _0\"></span>estments in shares in subsidiary<span class=\"_ _0\"></span> companies are stated at cost less impairment loss <span class=\"_ _0\"></span>to the e<span class=\"_ _0\"></span>xtent <span class=\"_ _0\"></span>that the carrying <span class=\"_ _0\"></span>value ex<span class=\"_ _0\"></span>ceeds the r<span class=\"_ _0\"></span>ecoverable amoun<span class=\"_ _0\"></span>t; the inv<span class=\"_ _0\"></span>estment is impaired <span class=\"_ _0\"></span>to its reco<span class=\"_ _0\"></span>verable amount <span class=\"_ _0\"></span>with the impairmen<span class=\"_ _0\"></span>t charged to <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s income statement. <span class=\"_ _0\"></span>An inv<span class=\"_ _0\"></span>estment is deemed to be impair<span class=\"_ _0\"></span>ed when it has been determined <span class=\"_ _0\"></span>that its carrying <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>will not be reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed either <span class=\"_ _0\"></span><span class=\"_ _2e2\">through actual cash flo</span><span class=\"_ _0\"></span>ws or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> operating profit generation or</span><span class=\"_ _0\"></span> selling it. If<span class=\"_ _0\"></span> circumstances arise <span class=\"_ _0\"></span>that indicate that inv<span class=\"_ _0\"></span>estments might be impaired, <span class=\"_ _0\"></span>the reco<span class=\"_ _0\"></span>verable amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investment is estima<span class=\"_ _0\"></span>ted. T<span class=\"_ _0\"></span>he r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is the higher o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue less costs to sell or<span class=\"_ _0\"></span> its <span class=\"_ _0\"></span>value in use. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>o the extent <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue ex<span class=\"_ _0\"></span>ceeds the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t, the inv<span class=\"_ _0\"></span>estment is impaired <span class=\"_ _0\"></span>to its recov<span class=\"_ _0\"></span>erable amount.<span class=\"_ _2e2\"> </span>Where share-based pa<span class=\"_ _0\"></span>yments are granted <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ees of subsidiary<span class=\"_ _0\"></span> undertakings b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Company<span class=\"_ _5\"></span>, they<span class=\"_ _0\"></span> are <span class=\"_ _0\"></span>treated as a capital contribution to <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span> and the Compan<span class=\"_ _0\"></span>y\u2019s in<span class=\"_ _0\"></span>vestment in <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span> is increased accordingly<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he inv<span class=\"_ _0\"></span>estments in shares in <span class=\"_ _0\"></span>the undertakings outside of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>, in particular <span class=\"_ _0\"></span>where <span class=\"_ _0\"></span>the Group does not ha<span class=\"_ _0\"></span><span class=\"_ _2e2\">ve significant </span><span class=\"_ _2e2\">influence or contr</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ol, are classified as </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets held at fair</span><span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue <span class=\"_ _0\"></span>through other<span class=\"_ _0\"></span> comprehensive income. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>t initial recognition, such shareholdings ar<span class=\"_ _0\"></span>e measured at cost and on subsequent measur<span class=\"_ _0\"></span>ement dates the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> are fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valued on <span class=\"_ _0\"></span>the basis of current prices generated <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> similar <span class=\"_ _0\"></span>transactions or using an en<span class=\"_ _0\"></span>terprise v<span class=\"_ _0\"></span>alue to sales multiple <span class=\"_ _0\"></span>valua<span class=\"_ _0\"></span>tion method.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>racker share arrangements<span class=\"_ _2e2\"> </span>Over<span class=\"_ _0\"></span> the past <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears, until 2020, <span class=\"_ _0\"></span>the Group in<span class=\"_ _0\"></span>vited selected senior individuals <span class=\"_ _0\"></span>to invest in <span class=\"_ _0\"></span>the businesses <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> manage, sharing in both <span class=\"_ _0\"></span>the risk and rewar<span class=\"_ _0\"></span>d. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese individuals wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e offer</span><span class=\"_ _0\"></span>ed equity (\u2018track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares\u2019) in <span class=\"_ _0\"></span>those businesses in return <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> making an inv<span class=\"_ _0\"></span>estment. T<span class=\"_ _0\"></span>he amoun<span class=\"_ _0\"></span>t of equity<span class=\"_ _0\"></span><span class=\"_ _2e2\"> off</span><span class=\"_ _0\"></span>ered <span class=\"_ _0\"></span><span class=\"_ _2e2\">varied in differ</span><span class=\"_ _0\"></span>ent circumstances but <span class=\"_ _0\"></span>was ne<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> ov<span class=\"_ _0\"></span>er 25% of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the ov<span class=\"_ _0\"></span>erall equity of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the business in question. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he equity stak<span class=\"_ _0\"></span>e track<span class=\"_ _0\"></span>s the perf<span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> the underlying business and <span class=\"_ _0\"></span>the individuals receiv<span class=\"_ _0\"></span>e dividends (if declared) b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the \u2018track<span class=\"_ _0\"></span>ed\u2019 business.<span class=\"_ _2e2\"> </span>If<span class=\"_ _0\"></span> an individual remains a holder o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares f<span class=\"_ _0\"></span>or a pr<span class=\"_ _0\"></span>e-agreed period, <span class=\"_ _0\"></span>typically <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span><span class=\"_ _2e2\">to fiv</span><span class=\"_ _0\"></span>e y<span class=\"_ _0\"></span>ears depending on the vesting period applied <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares, <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ma<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span><span class=\"_ _2e2\">then offer</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>vested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es for<span class=\"_ _0\"></span> sale to <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>, but ther<span class=\"_ _0\"></span>e is no obligation on the G<span class=\"_ _0\"></span>roup to se<span class=\"_ _0\"></span>ttle the arrangement. ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee will undertak<span class=\"_ _0\"></span>e a f<span class=\"_ _0\"></span>ormal due diligence process to establish <span class=\"_ _0\"></span>whether there is a sound business case f<span class=\"_ _0\"></span>or se<span class=\"_ _0\"></span>ttling a track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e and make an arm<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s length judgement. Should the Gr<span class=\"_ _0\"></span>oup decide to settle the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, it will do so at a price <span class=\"_ _0\"></span>which is determined using a f<span class=\"_ _0\"></span>ormula stipulated in the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e Articles o<span class=\"_ _0\"></span>f Association (Articles<span class=\"_ _0\"></span>). ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc may<span class=\"_ _0\"></span> settle in cash or in its shar<span class=\"_ _0\"></span>es, as it chooses. T<span class=\"_ _0\"></span>he G<span class=\"_ _0\"></span>roup policy<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>to settle in ST<span class=\"_ _0\"></span>hree plc shares. Consequently<span class=\"_ _5\"></span>, the arrangements are deemed <span class=\"_ _0\"></span>to be an equity-settled shar<span class=\"_ _0\"></span>e-based payment scheme under<span class=\"_ _0\"></span> IFRS 2 <span class=\"ff24 ws27\">Share-<span class=\"_ _2e2\"> </span></span>based Payments<span class=\"ff6\"> (IFRS 2).<span class=\"_ _2e2\"> </span></span>Individuals paid the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es at the <span class=\"_ _0\"></span>time of<span class=\"_ _0\"></span> the initial subscription, as de<span class=\"_ _0\"></span>termined by<span class=\"_ _0\"></span> an independent thir<span class=\"_ _0\"></span>d-<span class=\"_ _2e2\"> </span>party <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluer in accordance <span class=\"_ _0\"></span>with IFRS 2 and <span class=\"_ _0\"></span>taking into account the particular<span class=\"_ _0\"></span> rights attached <span class=\"_ _0\"></span>to the shar<span class=\"_ _0\"></span>es as described in the rele<span class=\"_ _0\"></span>vant businesses\u2019 <span class=\"_ _0\"></span>Articles. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he initial <span class=\"_ _0\"></span>valuation alw<span class=\"_ _0\"></span>ays <span class=\"_ _0\"></span>took into consideration <span class=\"_ _0\"></span>factors such as the size and <span class=\"_ _0\"></span>trading record o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the underlying business, expected dividends, <span class=\"_ _0\"></span>future projections, as <span class=\"_ _0\"></span>well as <span class=\"_ _0\"></span>the external mark<span class=\"_ _0\"></span>et, sector and coun<span class=\"_ _0\"></span>try characteristics. T<span class=\"_ _0\"></span>he external <span class=\"_ _0\"></span>valuer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>as supplied with detailed <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial information, including net </span><span class=\"_ _0\"></span>fees and EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the rele<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>t businesses. Using <span class=\"_ _0\"></span>this information, an independent calculation o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the initial Equity<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue (EV) was prepar<span class=\"_ _0\"></span>ed. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his EV <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>then discounted <span class=\"_ _0\"></span>to arrive at a <span class=\"_ _0\"></span>valua<span class=\"_ _0\"></span>tion to <span class=\"_ _0\"></span>take in<span class=\"_ _0\"></span>to account the r<span class=\"_ _0\"></span>elevan<span class=\"_ _0\"></span>t characteristics of <span class=\"_ _0\"></span>the shareholding in <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>ed business, <span class=\"_ _0\"></span>for e<span class=\"_ _0\"></span>xample <span class=\"_ _0\"></span>the absence of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>oting rights.<span class=\"_ _2e2\"> </span>Group<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group holds a minority<span class=\"_ _0\"></span> shareholding (less <span class=\"_ _0\"></span>than 1% of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>total share capital issued) in R<span class=\"_ _0\"></span>oboR<span class=\"_ _0\"></span>ecruiter<span class=\"_ _0\"></span>, a compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> which inv<span class=\"_ _0\"></span>ests in automated recruitment solutions. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he inv<span class=\"_ _0\"></span>estment is a <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial asset classified as measured at </span><span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>through other<span class=\"_ _0\"></span> comprehensiv<span class=\"_ _0\"></span>e income. Due to limited inf<span class=\"_ _0\"></span>ormation about the curr<span class=\"_ _0\"></span>ent performance and prospects o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>this company<span class=\"_ _5\"></span>, the investmen<span class=\"_ _0\"></span>t was <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> in full in the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span><table class=\"s w3a4 h87\" id=\"_8c26e92f-d9bd-436a-a20c-a37af7f71852\"><tr><td></td><td class=\"t m0 x25a h29 y292a ff2 fs19 fc2 sc0 ls5 ws0\">Cost<span class=\"_ _241\"> </span><span class=\"ff6\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></span></td></tr><tr><td class=\"c n x258 y28a7 w3a5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x675 y28a7 w3a6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">362,<span class=\"_ _0\"></span>117<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292b ff2 fs3 fc2 sc0 ls74 ws39\">Additions<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28a9 w3a7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x676 y28a9 w3a8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls74 ws39\">3,862<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28aa w3a9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x677 y28aa w3aa h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">2,<span class=\"_ _0\"></span>122<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290b w3ab h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Capital contribution relating <span class=\"_ _0\"></span>to share-based payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x678 y290b w3ac h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>27<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290c w3ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x679 y290c w3ae h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">372,228<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292c ff2 fs3 fc2 sc0 ls74 ws39\">Additions<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28ae w3a7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67a y28ae w3af h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">4,<span class=\"_ _2\"></span>075<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290f w3a9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67b y290f w3b0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">461<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b0 w3ab h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Capital contribution relating <span class=\"_ _0\"></span>to share-based payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67c y28b0 w3b1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsbb ws3b\">3,919<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y292d w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67d y292d w3b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">380<span class=\"_ _0\"></span>,683<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292e ff2 fs3 fc2 sc0 ls74 ws39\">Provision for<span class=\"_ _0\"></span> impairment<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28b3 w3a5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67e y28b3 w3b3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls78 ws88\">15<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,070<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2910 w3b4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pro<span class=\"_ _0\"></span>vision made during the <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67f y2910 w3b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa1 wsad\">940<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w3ad h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x680 y28b5 w3b6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls86 ws95\">1<span class=\"_ _2c\"></span>5<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>1<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w3b4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pro<span class=\"_ _0\"></span>vision made during the <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x681 y28b6 w3b7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">48<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2911 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x682 y2911 w3b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">1<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292f ff2 fs3 fc2 sc0 ls7a wsf\">Net carrying value<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2913 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x683 y2913 w3b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">223,62<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w3ad h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x680 y2834 w5b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">215,218<span class=\"_ _2e2\"> </span></div></td></tr></table>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Company<span class=\"_ _0\"></span> settled a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested and unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es by<span class=\"_ _0\"></span> awarding ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares (<span class=\"_ _0\"></span>note 19(b<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>). T<span class=\"_ _0\"></span>his resulted in an increase in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s inv<span class=\"_ _0\"></span>estment of<span class=\"_ _0\"></span> \u00a34.5 million (FY22: \u00a36.<span class=\"_ _0\"></span>0 million) in r<span class=\"_ _0\"></span>elev<span class=\"_ _0\"></span>ant subsidiary businesses.<span class=\"_ _2e2\"> </span>IFRS 2 requires <span class=\"_ _0\"></span>that any<span class=\"_ _0\"></span> options or<span class=\"_ _0\"></span> awards gran<span class=\"_ _0\"></span>ted to emplo<span class=\"_ _0\"></span>yees of<span class=\"_ _0\"></span> subsidiary<span class=\"_ _0\"></span> undertakings, without r<span class=\"_ _0\"></span>eimbursement by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span>, increase <span class=\"_ _0\"></span>the carrying <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investmen<span class=\"_ _0\"></span>t held in the subsidiaries. In FY23, <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> recognised a net incr<span class=\"_ _0\"></span>ease in inv<span class=\"_ _0\"></span>estments in its subsidiaries of \u00a33<span class=\"_ _0\"></span>.9 million (FY22: \u00a34.<span class=\"_ _0\"></span>1 million<span class=\"_ _0\"></span>) relating <span class=\"_ _0\"></span>to share options and aw<span class=\"_ _0\"></span>ards including those under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Long-<span class=\"_ _5\"></span>T<span class=\"_ _5\"></span>erm Incentiv<span class=\"_ _0\"></span>e Plan, Sav<span class=\"_ _0\"></span>e-<span class=\"_ _0\"></span>As-<span class=\"_ _5\"></span>Y<span class=\"_ _5\"></span>ou-Earn and Emplo<span class=\"_ _0\"></span>yee Shar<span class=\"_ _0\"></span>e Purchase Plan schemes.<span class=\"_ _2e2\"> </span>Asse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt of investment im<span class=\"_ _2\"></span>pair<span class=\"_ _2\"></span>ment ind<span class=\"_ _2\"></span>ication<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> performed an assessment of<span class=\"_ _0\"></span> impairment indications <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> its portfolio of<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>estments in subsidiaries. Overall, o<span class=\"_ _0\"></span>wing to the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s strategic <span class=\"_ _0\"></span>focus on Contract and STEM, most o<span class=\"_ _0\"></span>f ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee businesses delivered a r<span class=\"_ _0\"></span>esilient trading perf<span class=\"_ _0\"></span>ormance in FY23, despite <span class=\"_ _0\"></span>the persisting uncertainties in the <span class=\"_ _0\"></span>wider macr<span class=\"_ _0\"></span>o-economic environmen<span class=\"_ _0\"></span>t. Only <span class=\"_ _0\"></span>two small in<span class=\"_ _0\"></span>vestments, in L<span class=\"_ _0\"></span>uxembourg and Canada, had to be <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> in full due <span class=\"_ _0\"></span>to limited growth po<span class=\"_ _0\"></span>tential. T<span class=\"_ _0\"></span>his r<span class=\"_ _0\"></span>esulted in the r<span class=\"_ _0\"></span>ecognition of \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million in <span class=\"_ _2e2\">impairment charge.<span class=\"_ _2e2\"> </span></span>With all dev<span class=\"_ _0\"></span>elopments and lead indicators of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s performance monitor<span class=\"_ _0\"></span>ed closely<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Group r<span class=\"_ _0\"></span><span class=\"_ _2e2\">emains confident about </span>its strong mark<span class=\"_ _0\"></span>et position. <span class=\"_ _0\"></span>All regions continue <span class=\"_ _0\"></span>to operate and ex<span class=\"_ _0\"></span>ecute on the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s strategy<span class=\"_ _0\"></span> and on this basis, managemen<span class=\"_ _0\"></span>t concludes that <span class=\"_ _0\"></span>the majority<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span>the inv<span class=\"_ _0\"></span>estments\u2019 carrying <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue will continue <span class=\"_ _0\"></span>to be reco<span class=\"_ _0\"></span>vered <span class=\"_ _0\"></span>through pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit and cash generation.<span class=\"_ _2e2\"> </span></span>In the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>follo<span class=\"_ _0\"></span>wing the Board\u2019<span class=\"_ _0\"></span>s decision <span class=\"_ _0\"></span><span class=\"_ _2e2\">to significantly</span><span class=\"_ _0\"></span> restructure our<span class=\"_ _0\"></span> businesses in Ireland and Singapor<span class=\"_ _0\"></span>e, and to close <span class=\"_ _0\"></span>the Hong K<span class=\"_ _0\"></span>ong business, an impairment charge o<span class=\"_ _0\"></span>f \u00a30<span class=\"_ _0\"></span>.9 million w<span class=\"_ _0\"></span>as recognised in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s income statement in FY22. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he net book v<span class=\"_ _0\"></span>alues of<span class=\"_ _0\"></span> these in<span class=\"_ _0\"></span>vestments <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> in full.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> full list of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y\u2019s subsidiaries <span class=\"_ _0\"></span>that existed as a<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023 is pr<span class=\"_ _0\"></span>ovided in note 25.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he methodology<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> calculating <span class=\"_ _0\"></span>the EV<span class=\"_ _0\"></span> was applied consisten<span class=\"_ _0\"></span>tly<span class=\"_ _0\"></span>, although <span class=\"_ _0\"></span>the data used v<span class=\"_ _0\"></span>aried depending on the siz<span class=\"_ _0\"></span>e and history o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the business.<span class=\"_ _2e2\"> </span>In FY21, the Dir<span class=\"_ _0\"></span>ectors decided to close <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share scheme f<span class=\"_ _0\"></span>or an<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> new en<span class=\"_ _0\"></span>trants/inv<span class=\"_ _0\"></span>estments.<span class=\"_ _2e2\"> </span>If<span class=\"_ _0\"></span> an individual leaves <span class=\"_ _0\"></span>the Group bef<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>the pre-agreed period, <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are entitled <span class=\"_ _0\"></span>to receiv<span class=\"_ _0\"></span>e the lo<span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span>the initial subscription amount the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> contributed or <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value on <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> departure as set out under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>Articles. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span><span class=\"_ _2e2\">o reflect this, </span>a pro<span class=\"_ _0\"></span>vision in relation to <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es is recognised <span class=\"_ _0\"></span><span class=\"_ _2e2\">to reflect </span><span class=\"_ _0\"></span>the consideration for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares receiv<span class=\"_ _0\"></span>ed fr<span class=\"_ _0\"></span>om individuals (no<span class=\"_ _0\"></span><span class=\"_ _2e2\">te 17 </span><span class=\"ff24\">Pro<span class=\"_ _0\"></span>visions<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span>Up until FY14 certain individuals receiv<span class=\"_ _0\"></span>ed loans fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup to pay<span class=\"_ _0\"></span> part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the initial subscription f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, on which interest is charged at or<span class=\"_ _0\"></span> abo<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span><span class=\"_ _2e2\">the HMRC beneficial loan rate. </span><span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese loans are repa<span class=\"_ _0\"></span>yable b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the individuals either at <span class=\"_ _0\"></span>the time of<span class=\"_ _0\"></span> settlement of<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span> track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares, or<span class=\"_ _0\"></span> via <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e dividend, or <span class=\"_ _0\"></span>when the<span class=\"_ _0\"></span>y lea<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>hese loans ar<span class=\"_ _0\"></span>e included within other<span class=\"_ _0\"></span> receivables (<span class=\"_ _0\"></span>note 12 <span class=\"ff24\">T<span class=\"_ _5\"></span>rade and other<span class=\"_ _0\"></span> receivables<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span>During the <span class=\"_ _0\"></span>vesting period, no shar<span class=\"_ _0\"></span>e-based payment charge is r<span class=\"_ _0\"></span>ecognised in the income statemen<span class=\"_ _0\"></span>t on the basis <span class=\"_ _0\"></span>that the initial subscription by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the individual at the gran<span class=\"_ _0\"></span>t date equated to <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value at <span class=\"_ _0\"></span>that date. Dividends declared b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>tracked businesses, which <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e factored into <span class=\"_ _0\"></span>the grant date <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value de<span class=\"_ _0\"></span>termination of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares, ar<span class=\"_ _0\"></span>e recorded in equity<span class=\"_ _0\"></span> as \u2018<span class=\"_ _0\"></span>distributions to tracker<span class=\"_ _0\"></span> shareholders\u2019<span class=\"_ _2e\"></span>.<span class=\"_ _2e2\"> </span>When the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> issues new shar<span class=\"_ _0\"></span>es to settle <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> share arrangements, <span class=\"_ _0\"></span>the nominal <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> the shar<span class=\"_ _0\"></span>es is credited <span class=\"_ _0\"></span>to share capital and <span class=\"_ _0\"></span><span class=\"_ _2e2\">the difference betw</span><span class=\"_ _0\"></span>een the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares and <span class=\"_ _0\"></span>the nominal v<span class=\"_ _0\"></span>alue is credited <span class=\"_ _0\"></span>to share premium. If<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y uses <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>to settle the arrangements, <span class=\"_ _0\"></span><span class=\"_ _2e2\">the differ</span><span class=\"_ _0\"></span>ence between <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares and the w<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares is accounted f<span class=\"_ _0\"></span>or in <span class=\"_ _0\"></span>the retained earnings.<span class=\"_ _2e2\"> </span>Critical accounting judgements<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>racker shares arrangements<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares arrangements giv<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup the choice <span class=\"_ _0\"></span>to settle track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares in either<span class=\"_ _0\"></span> cash or ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>here <span class=\"_ _2e2\">are significant accounting diff</span><span class=\"_ _0\"></span>erences between an equity<span class=\"_ _0\"></span>-settled and cash-settled scheme. <span class=\"_ _0\"></span>Judgement is <span class=\"_ _0\"></span>therefor<span class=\"_ _0\"></span>e required as to whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>this is a cash or equity<span class=\"_ _0\"></span>-settled share-based paymen<span class=\"_ _0\"></span>t scheme. Based on the Dir<span class=\"_ _0\"></span>ectors\u2019 judgement, <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share arrangements are accounted <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> as an equity-settled shar<span class=\"_ _0\"></span>e-based payment scheme under<span class=\"_ _0\"></span> IFRS 2 as the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s policy<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>to settle its obligations under<span class=\"_ _0\"></span> the arrangements in ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> settles <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>through either<span class=\"_ _0\"></span> treasury<span class=\"_ _0\"></span> shares or<span class=\"_ _0\"></span> the issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares in ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc. T<span class=\"_ _0\"></span>he Companies <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ct 2006 does not specify <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> the issue o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares to settle share-based pa<span class=\"_ _0\"></span>yments should be accounted f<span class=\"_ _0\"></span>or in share pr<span class=\"_ _0\"></span>emium or else<span class=\"_ _0\"></span>where. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has <span class=\"_ _0\"></span>taken legal advice <span class=\"_ _2e2\">which confirms this is judgemental and </span><span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>the approach tak<span class=\"_ _0\"></span>en b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span><span class=\"_ _2e2\">to include differences betw</span><span class=\"_ _0\"></span>een the <span class=\"_ _0\"></span>fair value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es settled and the <span class=\"_ _0\"></span>weighted a<span class=\"_ _0\"></span>verage cost of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares in retained earnings.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rack<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares can be repur<span class=\"_ _0\"></span>chased from holders <span class=\"_ _0\"></span>with either<span class=\"_ _0\"></span> cash or ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares at <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s discretion. Historically<span class=\"_ _5\"></span>,<span class=\"_ _2\"></span> the Company\u2019<span class=\"_ _0\"></span>s policy<span class=\"_ _0\"></span> and intention has been <span class=\"_ _0\"></span>to settle track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares using ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span>efor<span class=\"_ _0\"></span>e, the judgement of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Directors is <span class=\"_ _0\"></span>that this scheme is <span class=\"_ _0\"></span>treated as equity<span class=\"_ _0\"></span>-settled.<span class=\"_ _2e2\"> </span>Indicators of impairment<span class=\"_ _0\"></span> of in<span class=\"_ _0\"></span>vestments in<span class=\"_ _0\"></span> subsidiaries (<span class=\"_ _0\"></span>Company only<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t each reporting date, <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> assesses whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>there are indications of<span class=\"_ _0\"></span> impairment of<span class=\"_ _0\"></span> its inv<span class=\"_ _0\"></span>estments in subsidiaries. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> uses both external and in<span class=\"_ _0\"></span>ternal sources of<span class=\"_ _0\"></span> information <span class=\"_ _0\"></span>to make <span class=\"_ _0\"></span><span class=\"_ _2e2\">this assessment, including significant adv</span><span class=\"_ _0\"></span>erse changes in the mark<span class=\"_ _0\"></span>et or<span class=\"_ _0\"></span> economic environment in <span class=\"_ _0\"></span>which subsidiaries operate, <span class=\"_ _0\"></span>the carrying amount of<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span> net assets <span class=\"_ _0\"></span>versus mark<span class=\"_ _0\"></span>et value, or<span class=\"_ _0\"></span> internal management <span class=\"_ _0\"></span>that indicate tha<span class=\"_ _0\"></span><span class=\"_ _2e2\">t the financial perf</span><span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> subsidiaries will be <span class=\"_ _0\"></span>worse <span class=\"_ _0\"></span>than budgeted.<span class=\"_ _2e2\"> </span>Only<span class=\"_ _0\"></span> when an indication of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> impairment is identified, </span><span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> performs a de<span class=\"_ _0\"></span>tail impairment revie<span class=\"_ _0\"></span>w including calculations o<span class=\"_ _0\"></span>f reco<span class=\"_ _0\"></span>verable amounts of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investments.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "11 In<span class=\"_ _0\"></span>vestments<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Equit<span class=\"_ _2\"></span>y inv<span class=\"_ _0\"></span>estments<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he Group classifies its </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets in the </span><span class=\"_ _0\"></span>following measur<span class=\"_ _0\"></span>ement categories:<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">those measured subsequently<span class=\"_ _0\"></span> at fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value, either<span class=\"_ _0\"></span> through o<span class=\"_ _0\"></span>ther compr<span class=\"_ _0\"></span>ehensive income (FV<span class=\"_ _0\"></span>OCI) or <span class=\"_ _0\"></span>through pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss; </span></span>and<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">those measured at amortised cost.<span class=\"_ _2e2\"> </span></span><span class=\"_ _2e2\">Classification depends on the G</span><span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s business model <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> managing the <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets and the contractual </span><span class=\"_ _0\"></span>terms of<span class=\"_ _0\"></span> the cash <span class=\"_ _2e2\">flows. F</span><span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> assets measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, gains and losses <span class=\"_ _0\"></span>will be recor<span class=\"_ _0\"></span>ded in either pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss or</span><span class=\"_ _0\"></span> OCI. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> investmen<span class=\"_ _0\"></span>ts in equity instruments tha<span class=\"_ _0\"></span>t are not held f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trading, <span class=\"_ _0\"></span>this will depend on <span class=\"_ _0\"></span>whether <span class=\"_ _0\"></span>the Group has made an irr<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>ocable election at the <span class=\"_ _0\"></span>time of initial recognition <span class=\"_ _0\"></span>to account for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the equity in<span class=\"_ _0\"></span>vestment at FV<span class=\"_ _0\"></span>OCI. F<span class=\"_ _0\"></span>inancial assets with embedded deriv<span class=\"_ _0\"></span>atives ar<span class=\"_ _0\"></span>e considered in their entir<span class=\"_ _0\"></span>ety<span class=\"_ _0\"></span> when determining <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span><span class=\"_ _2e2\"> cash flo</span><span class=\"_ _0\"></span>ws are solely<span class=\"_ _0\"></span> payments o<span class=\"_ _0\"></span>f principal and inter<span class=\"_ _0\"></span>est.<span class=\"_ _2e2\"> </span>Subs<span class=\"_ _2\"></span>idiaries<span class=\"_ _2e2\"> </span>Inv<span class=\"_ _0\"></span>estments in shares in subsidiary<span class=\"_ _0\"></span> companies are stated at cost less impairment loss <span class=\"_ _0\"></span>to the e<span class=\"_ _0\"></span>xtent <span class=\"_ _0\"></span>that the carrying <span class=\"_ _0\"></span>value ex<span class=\"_ _0\"></span>ceeds the r<span class=\"_ _0\"></span>ecoverable amoun<span class=\"_ _0\"></span>t; the inv<span class=\"_ _0\"></span>estment is impaired <span class=\"_ _0\"></span>to its reco<span class=\"_ _0\"></span>verable amount <span class=\"_ _0\"></span>with the impairmen<span class=\"_ _0\"></span>t charged to <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s income statement. <span class=\"_ _0\"></span>An inv<span class=\"_ _0\"></span>estment is deemed to be impair<span class=\"_ _0\"></span>ed when it has been determined <span class=\"_ _0\"></span>that its carrying <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>will not be reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed either <span class=\"_ _0\"></span><span class=\"_ _2e2\">through actual cash flo</span><span class=\"_ _0\"></span>ws or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> operating profit generation or</span><span class=\"_ _0\"></span> selling it. If<span class=\"_ _0\"></span> circumstances arise <span class=\"_ _0\"></span>that indicate that inv<span class=\"_ _0\"></span>estments might be impaired, <span class=\"_ _0\"></span>the reco<span class=\"_ _0\"></span>verable amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investment is estima<span class=\"_ _0\"></span>ted. T<span class=\"_ _0\"></span>he r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is the higher o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue less costs to sell or<span class=\"_ _0\"></span> its <span class=\"_ _0\"></span>value in use. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>o the extent <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue ex<span class=\"_ _0\"></span>ceeds the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t, the inv<span class=\"_ _0\"></span>estment is impaired <span class=\"_ _0\"></span>to its recov<span class=\"_ _0\"></span>erable amount.<span class=\"_ _2e2\"> </span>Where share-based pa<span class=\"_ _0\"></span>yments are granted <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ees of subsidiary<span class=\"_ _0\"></span> undertakings b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Company<span class=\"_ _5\"></span>, they<span class=\"_ _0\"></span> are <span class=\"_ _0\"></span>treated as a capital contribution to <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span> and the Compan<span class=\"_ _0\"></span>y\u2019s in<span class=\"_ _0\"></span>vestment in <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span> is increased accordingly<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he inv<span class=\"_ _0\"></span>estments in shares in <span class=\"_ _0\"></span>the undertakings outside of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>, in particular <span class=\"_ _0\"></span>where <span class=\"_ _0\"></span>the Group does not ha<span class=\"_ _0\"></span><span class=\"_ _2e2\">ve significant </span><span class=\"_ _2e2\">influence or contr</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ol, are classified as </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets held at fair</span><span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue <span class=\"_ _0\"></span>through other<span class=\"_ _0\"></span> comprehensive income. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>t initial recognition, such shareholdings ar<span class=\"_ _0\"></span>e measured at cost and on subsequent measur<span class=\"_ _0\"></span>ement dates the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> are fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valued on <span class=\"_ _0\"></span>the basis of current prices generated <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> similar <span class=\"_ _0\"></span>transactions or using an en<span class=\"_ _0\"></span>terprise v<span class=\"_ _0\"></span>alue to sales multiple <span class=\"_ _0\"></span>valua<span class=\"_ _0\"></span>tion method.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>racker share arrangements<span class=\"_ _2e2\"> </span>Over<span class=\"_ _0\"></span> the past <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears, until 2020, <span class=\"_ _0\"></span>the Group in<span class=\"_ _0\"></span>vited selected senior individuals <span class=\"_ _0\"></span>to invest in <span class=\"_ _0\"></span>the businesses <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> manage, sharing in both <span class=\"_ _0\"></span>the risk and rewar<span class=\"_ _0\"></span>d. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese individuals wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e offer</span><span class=\"_ _0\"></span>ed equity (\u2018track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares\u2019) in <span class=\"_ _0\"></span>those businesses in return <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> making an inv<span class=\"_ _0\"></span>estment. T<span class=\"_ _0\"></span>he amoun<span class=\"_ _0\"></span>t of equity<span class=\"_ _0\"></span><span class=\"_ _2e2\"> off</span><span class=\"_ _0\"></span>ered <span class=\"_ _0\"></span><span class=\"_ _2e2\">varied in differ</span><span class=\"_ _0\"></span>ent circumstances but <span class=\"_ _0\"></span>was ne<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> ov<span class=\"_ _0\"></span>er 25% of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the ov<span class=\"_ _0\"></span>erall equity of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the business in question. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he equity stak<span class=\"_ _0\"></span>e track<span class=\"_ _0\"></span>s the perf<span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> the underlying business and <span class=\"_ _0\"></span>the individuals receiv<span class=\"_ _0\"></span>e dividends (if declared) b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the \u2018track<span class=\"_ _0\"></span>ed\u2019 business.<span class=\"_ _2e2\"> </span>If<span class=\"_ _0\"></span> an individual remains a holder o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares f<span class=\"_ _0\"></span>or a pr<span class=\"_ _0\"></span>e-agreed period, <span class=\"_ _0\"></span>typically <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span><span class=\"_ _2e2\">to fiv</span><span class=\"_ _0\"></span>e y<span class=\"_ _0\"></span>ears depending on the vesting period applied <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares, <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ma<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span><span class=\"_ _2e2\">then offer</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>vested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es for<span class=\"_ _0\"></span> sale to <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>, but ther<span class=\"_ _0\"></span>e is no obligation on the G<span class=\"_ _0\"></span>roup to se<span class=\"_ _0\"></span>ttle the arrangement. ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee will undertak<span class=\"_ _0\"></span>e a f<span class=\"_ _0\"></span>ormal due diligence process to establish <span class=\"_ _0\"></span>whether there is a sound business case f<span class=\"_ _0\"></span>or se<span class=\"_ _0\"></span>ttling a track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e and make an arm<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s length judgement. Should the Gr<span class=\"_ _0\"></span>oup decide to settle the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, it will do so at a price <span class=\"_ _0\"></span>which is determined using a f<span class=\"_ _0\"></span>ormula stipulated in the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e Articles o<span class=\"_ _0\"></span>f Association (Articles<span class=\"_ _0\"></span>). ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc may<span class=\"_ _0\"></span> settle in cash or in its shar<span class=\"_ _0\"></span>es, as it chooses. T<span class=\"_ _0\"></span>he G<span class=\"_ _0\"></span>roup policy<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>to settle in ST<span class=\"_ _0\"></span>hree plc shares. Consequently<span class=\"_ _5\"></span>, the arrangements are deemed <span class=\"_ _0\"></span>to be an equity-settled shar<span class=\"_ _0\"></span>e-based payment scheme under<span class=\"_ _0\"></span> IFRS 2 <span class=\"ff24 ws27\">Share-<span class=\"_ _2e2\"> </span></span>based Payments<span class=\"ff6\"> (IFRS 2).<span class=\"_ _2e2\"> </span></span>Individuals paid the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es at the <span class=\"_ _0\"></span>time of<span class=\"_ _0\"></span> the initial subscription, as de<span class=\"_ _0\"></span>termined by<span class=\"_ _0\"></span> an independent thir<span class=\"_ _0\"></span>d-<span class=\"_ _2e2\"> </span>party <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluer in accordance <span class=\"_ _0\"></span>with IFRS 2 and <span class=\"_ _0\"></span>taking into account the particular<span class=\"_ _0\"></span> rights attached <span class=\"_ _0\"></span>to the shar<span class=\"_ _0\"></span>es as described in the rele<span class=\"_ _0\"></span>vant businesses\u2019 <span class=\"_ _0\"></span>Articles. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he initial <span class=\"_ _0\"></span>valuation alw<span class=\"_ _0\"></span>ays <span class=\"_ _0\"></span>took into consideration <span class=\"_ _0\"></span>factors such as the size and <span class=\"_ _0\"></span>trading record o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the underlying business, expected dividends, <span class=\"_ _0\"></span>future projections, as <span class=\"_ _0\"></span>well as <span class=\"_ _0\"></span>the external mark<span class=\"_ _0\"></span>et, sector and coun<span class=\"_ _0\"></span>try characteristics. T<span class=\"_ _0\"></span>he external <span class=\"_ _0\"></span>valuer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>as supplied with detailed <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial information, including net </span><span class=\"_ _0\"></span>fees and EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the rele<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>t businesses. Using <span class=\"_ _0\"></span>this information, an independent calculation o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the initial Equity<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue (EV) was prepar<span class=\"_ _0\"></span>ed. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his EV <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>then discounted <span class=\"_ _0\"></span>to arrive at a <span class=\"_ _0\"></span>valua<span class=\"_ _0\"></span>tion to <span class=\"_ _0\"></span>take in<span class=\"_ _0\"></span>to account the r<span class=\"_ _0\"></span>elevan<span class=\"_ _0\"></span>t characteristics of <span class=\"_ _0\"></span>the shareholding in <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>ed business, <span class=\"_ _0\"></span>for e<span class=\"_ _0\"></span>xample <span class=\"_ _0\"></span>the absence of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>oting rights.<span class=\"_ _2e2\"> </span>Group<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group holds a minority<span class=\"_ _0\"></span> shareholding (less <span class=\"_ _0\"></span>than 1% of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>total share capital issued) in R<span class=\"_ _0\"></span>oboR<span class=\"_ _0\"></span>ecruiter<span class=\"_ _0\"></span>, a compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> which inv<span class=\"_ _0\"></span>ests in automated recruitment solutions. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he inv<span class=\"_ _0\"></span>estment is a <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial asset classified as measured at </span><span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>through other<span class=\"_ _0\"></span> comprehensiv<span class=\"_ _0\"></span>e income. Due to limited inf<span class=\"_ _0\"></span>ormation about the curr<span class=\"_ _0\"></span>ent performance and prospects o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>this company<span class=\"_ _5\"></span>, the investmen<span class=\"_ _0\"></span>t was <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> in full in the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span><table class=\"s w3a4 h87\" id=\"_8c26e92f-d9bd-436a-a20c-a37af7f71852\"><tr><td></td><td class=\"t m0 x25a h29 y292a ff2 fs19 fc2 sc0 ls5 ws0\">Cost<span class=\"_ _241\"> </span><span class=\"ff6\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></span></td></tr><tr><td class=\"c n x258 y28a7 w3a5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x675 y28a7 w3a6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">362,<span class=\"_ _0\"></span>117<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292b ff2 fs3 fc2 sc0 ls74 ws39\">Additions<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28a9 w3a7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x676 y28a9 w3a8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls74 ws39\">3,862<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28aa w3a9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x677 y28aa w3aa h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">2,<span class=\"_ _0\"></span>122<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290b w3ab h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Capital contribution relating <span class=\"_ _0\"></span>to share-based payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x678 y290b w3ac h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>27<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290c w3ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x679 y290c w3ae h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">372,228<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292c ff2 fs3 fc2 sc0 ls74 ws39\">Additions<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28ae w3a7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67a y28ae w3af h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">4,<span class=\"_ _2\"></span>075<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y290f w3a9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Settlement of<span class=\"_ _0\"></span> unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67b y290f w3b0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">461<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b0 w3ab h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013 Capital contribution relating <span class=\"_ _0\"></span>to share-based payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67c y28b0 w3b1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsbb ws3b\">3,919<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y292d w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67d y292d w3b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">380<span class=\"_ _0\"></span>,683<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292e ff2 fs3 fc2 sc0 ls74 ws39\">Provision for<span class=\"_ _0\"></span> impairment<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28b3 w3a5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67e y28b3 w3b3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls78 ws88\">15<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,070<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2910 w3b4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pro<span class=\"_ _0\"></span>vision made during the <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x67f y2910 w3b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa1 wsad\">940<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w3ad h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x680 y28b5 w3b6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls86 ws95\">1<span class=\"_ _2c\"></span>5<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>1<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w3b4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pro<span class=\"_ _0\"></span>vision made during the <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x681 y28b6 w3b7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">48<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2911 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x682 y2911 w3b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">1<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y292f ff2 fs3 fc2 sc0 ls7a wsf\">Net carrying value<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2913 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x683 y2913 w3b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">223,62<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w3ad h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x680 y2834 w5b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">215,218<span class=\"_ _2e2\"> </span></div></td></tr></table>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Company<span class=\"_ _0\"></span> settled a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested and unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es by<span class=\"_ _0\"></span> awarding ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares (<span class=\"_ _0\"></span>note 19(b<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>). T<span class=\"_ _0\"></span>his resulted in an increase in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s inv<span class=\"_ _0\"></span>estment of<span class=\"_ _0\"></span> \u00a34.5 million (FY22: \u00a36.<span class=\"_ _0\"></span>0 million) in r<span class=\"_ _0\"></span>elev<span class=\"_ _0\"></span>ant subsidiary businesses.<span class=\"_ _2e2\"> </span>IFRS 2 requires <span class=\"_ _0\"></span>that any<span class=\"_ _0\"></span> options or<span class=\"_ _0\"></span> awards gran<span class=\"_ _0\"></span>ted to emplo<span class=\"_ _0\"></span>yees of<span class=\"_ _0\"></span> subsidiary<span class=\"_ _0\"></span> undertakings, without r<span class=\"_ _0\"></span>eimbursement by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span>, increase <span class=\"_ _0\"></span>the carrying <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investmen<span class=\"_ _0\"></span>t held in the subsidiaries. In FY23, <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> recognised a net incr<span class=\"_ _0\"></span>ease in inv<span class=\"_ _0\"></span>estments in its subsidiaries of \u00a33<span class=\"_ _0\"></span>.9 million (FY22: \u00a34.<span class=\"_ _0\"></span>1 million<span class=\"_ _0\"></span>) relating <span class=\"_ _0\"></span>to share options and aw<span class=\"_ _0\"></span>ards including those under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Long-<span class=\"_ _5\"></span>T<span class=\"_ _5\"></span>erm Incentiv<span class=\"_ _0\"></span>e Plan, Sav<span class=\"_ _0\"></span>e-<span class=\"_ _0\"></span>As-<span class=\"_ _5\"></span>Y<span class=\"_ _5\"></span>ou-Earn and Emplo<span class=\"_ _0\"></span>yee Shar<span class=\"_ _0\"></span>e Purchase Plan schemes.<span class=\"_ _2e2\"> </span>Asse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt of investment im<span class=\"_ _2\"></span>pair<span class=\"_ _2\"></span>ment ind<span class=\"_ _2\"></span>ication<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> performed an assessment of<span class=\"_ _0\"></span> impairment indications <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> its portfolio of<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>estments in subsidiaries. Overall, o<span class=\"_ _0\"></span>wing to the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s strategic <span class=\"_ _0\"></span>focus on Contract and STEM, most o<span class=\"_ _0\"></span>f ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee businesses delivered a r<span class=\"_ _0\"></span>esilient trading perf<span class=\"_ _0\"></span>ormance in FY23, despite <span class=\"_ _0\"></span>the persisting uncertainties in the <span class=\"_ _0\"></span>wider macr<span class=\"_ _0\"></span>o-economic environmen<span class=\"_ _0\"></span>t. Only <span class=\"_ _0\"></span>two small in<span class=\"_ _0\"></span>vestments, in L<span class=\"_ _0\"></span>uxembourg and Canada, had to be <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> in full due <span class=\"_ _0\"></span>to limited growth po<span class=\"_ _0\"></span>tential. T<span class=\"_ _0\"></span>his r<span class=\"_ _0\"></span>esulted in the r<span class=\"_ _0\"></span>ecognition of \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million in <span class=\"_ _2e2\">impairment charge.<span class=\"_ _2e2\"> </span></span>With all dev<span class=\"_ _0\"></span>elopments and lead indicators of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s performance monitor<span class=\"_ _0\"></span>ed closely<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Group r<span class=\"_ _0\"></span><span class=\"_ _2e2\">emains confident about </span>its strong mark<span class=\"_ _0\"></span>et position. <span class=\"_ _0\"></span>All regions continue <span class=\"_ _0\"></span>to operate and ex<span class=\"_ _0\"></span>ecute on the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s strategy<span class=\"_ _0\"></span> and on this basis, managemen<span class=\"_ _0\"></span>t concludes that <span class=\"_ _0\"></span>the majority<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span>the inv<span class=\"_ _0\"></span>estments\u2019 carrying <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue will continue <span class=\"_ _0\"></span>to be reco<span class=\"_ _0\"></span>vered <span class=\"_ _0\"></span>through pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit and cash generation.<span class=\"_ _2e2\"> </span></span>In the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>follo<span class=\"_ _0\"></span>wing the Board\u2019<span class=\"_ _0\"></span>s decision <span class=\"_ _0\"></span><span class=\"_ _2e2\">to significantly</span><span class=\"_ _0\"></span> restructure our<span class=\"_ _0\"></span> businesses in Ireland and Singapor<span class=\"_ _0\"></span>e, and to close <span class=\"_ _0\"></span>the Hong K<span class=\"_ _0\"></span>ong business, an impairment charge o<span class=\"_ _0\"></span>f \u00a30<span class=\"_ _0\"></span>.9 million w<span class=\"_ _0\"></span>as recognised in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s income statement in FY22. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he net book v<span class=\"_ _0\"></span>alues of<span class=\"_ _0\"></span> these in<span class=\"_ _0\"></span>vestments <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> in full.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> full list of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y\u2019s subsidiaries <span class=\"_ _0\"></span>that existed as a<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023 is pr<span class=\"_ _0\"></span>ovided in note 25.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he methodology<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> calculating <span class=\"_ _0\"></span>the EV<span class=\"_ _0\"></span> was applied consisten<span class=\"_ _0\"></span>tly<span class=\"_ _0\"></span>, although <span class=\"_ _0\"></span>the data used v<span class=\"_ _0\"></span>aried depending on the siz<span class=\"_ _0\"></span>e and history o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the business.<span class=\"_ _2e2\"> </span>In FY21, the Dir<span class=\"_ _0\"></span>ectors decided to close <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share scheme f<span class=\"_ _0\"></span>or an<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> new en<span class=\"_ _0\"></span>trants/inv<span class=\"_ _0\"></span>estments.<span class=\"_ _2e2\"> </span>If<span class=\"_ _0\"></span> an individual leaves <span class=\"_ _0\"></span>the Group bef<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>the pre-agreed period, <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are entitled <span class=\"_ _0\"></span>to receiv<span class=\"_ _0\"></span>e the lo<span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span>the initial subscription amount the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> contributed or <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value on <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> departure as set out under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>Articles. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span><span class=\"_ _2e2\">o reflect this, </span>a pro<span class=\"_ _0\"></span>vision in relation to <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es is recognised <span class=\"_ _0\"></span><span class=\"_ _2e2\">to reflect </span><span class=\"_ _0\"></span>the consideration for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares receiv<span class=\"_ _0\"></span>ed fr<span class=\"_ _0\"></span>om individuals (no<span class=\"_ _0\"></span><span class=\"_ _2e2\">te 17 </span><span class=\"ff24\">Pro<span class=\"_ _0\"></span>visions<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span>Up until FY14 certain individuals receiv<span class=\"_ _0\"></span>ed loans fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup to pay<span class=\"_ _0\"></span> part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the initial subscription f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, on which interest is charged at or<span class=\"_ _0\"></span> abo<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span><span class=\"_ _2e2\">the HMRC beneficial loan rate. </span><span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese loans are repa<span class=\"_ _0\"></span>yable b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the individuals either at <span class=\"_ _0\"></span>the time of<span class=\"_ _0\"></span> settlement of<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span> track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares, or<span class=\"_ _0\"></span> via <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e dividend, or <span class=\"_ _0\"></span>when the<span class=\"_ _0\"></span>y lea<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>hese loans ar<span class=\"_ _0\"></span>e included within other<span class=\"_ _0\"></span> receivables (<span class=\"_ _0\"></span>note 12 <span class=\"ff24\">T<span class=\"_ _5\"></span>rade and other<span class=\"_ _0\"></span> receivables<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span>During the <span class=\"_ _0\"></span>vesting period, no shar<span class=\"_ _0\"></span>e-based payment charge is r<span class=\"_ _0\"></span>ecognised in the income statemen<span class=\"_ _0\"></span>t on the basis <span class=\"_ _0\"></span>that the initial subscription by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the individual at the gran<span class=\"_ _0\"></span>t date equated to <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value at <span class=\"_ _0\"></span>that date. Dividends declared b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>tracked businesses, which <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e factored into <span class=\"_ _0\"></span>the grant date <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value de<span class=\"_ _0\"></span>termination of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares, ar<span class=\"_ _0\"></span>e recorded in equity<span class=\"_ _0\"></span> as \u2018<span class=\"_ _0\"></span>distributions to tracker<span class=\"_ _0\"></span> shareholders\u2019<span class=\"_ _2e\"></span>.<span class=\"_ _2e2\"> </span>When the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> issues new shar<span class=\"_ _0\"></span>es to settle <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> share arrangements, <span class=\"_ _0\"></span>the nominal <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> the shar<span class=\"_ _0\"></span>es is credited <span class=\"_ _0\"></span>to share capital and <span class=\"_ _0\"></span><span class=\"_ _2e2\">the difference betw</span><span class=\"_ _0\"></span>een the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares and <span class=\"_ _0\"></span>the nominal v<span class=\"_ _0\"></span>alue is credited <span class=\"_ _0\"></span>to share premium. If<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y uses <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>to settle the arrangements, <span class=\"_ _0\"></span><span class=\"_ _2e2\">the differ</span><span class=\"_ _0\"></span>ence between <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares and the w<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares is accounted f<span class=\"_ _0\"></span>or in <span class=\"_ _0\"></span>the retained earnings.<span class=\"_ _2e2\"> </span>Critical accounting judgements<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>racker shares arrangements<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares arrangements giv<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup the choice <span class=\"_ _0\"></span>to settle track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares in either<span class=\"_ _0\"></span> cash or ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>here <span class=\"_ _2e2\">are significant accounting diff</span><span class=\"_ _0\"></span>erences between an equity<span class=\"_ _0\"></span>-settled and cash-settled scheme. <span class=\"_ _0\"></span>Judgement is <span class=\"_ _0\"></span>therefor<span class=\"_ _0\"></span>e required as to whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>this is a cash or equity<span class=\"_ _0\"></span>-settled share-based paymen<span class=\"_ _0\"></span>t scheme. Based on the Dir<span class=\"_ _0\"></span>ectors\u2019 judgement, <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share arrangements are accounted <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> as an equity-settled shar<span class=\"_ _0\"></span>e-based payment scheme under<span class=\"_ _0\"></span> IFRS 2 as the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s policy<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>to settle its obligations under<span class=\"_ _0\"></span> the arrangements in ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> settles <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>through either<span class=\"_ _0\"></span> treasury<span class=\"_ _0\"></span> shares or<span class=\"_ _0\"></span> the issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares in ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc. T<span class=\"_ _0\"></span>he Companies <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ct 2006 does not specify <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> the issue o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares to settle share-based pa<span class=\"_ _0\"></span>yments should be accounted f<span class=\"_ _0\"></span>or in share pr<span class=\"_ _0\"></span>emium or else<span class=\"_ _0\"></span>where. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has <span class=\"_ _0\"></span>taken legal advice <span class=\"_ _2e2\">which confirms this is judgemental and </span><span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>the approach tak<span class=\"_ _0\"></span>en b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span><span class=\"_ _2e2\">to include differences betw</span><span class=\"_ _0\"></span>een the <span class=\"_ _0\"></span>fair value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es settled and the <span class=\"_ _0\"></span>weighted a<span class=\"_ _0\"></span>verage cost of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares in retained earnings.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rack<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares can be repur<span class=\"_ _0\"></span>chased from holders <span class=\"_ _0\"></span>with either<span class=\"_ _0\"></span> cash or ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc shares at <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s discretion. Historically<span class=\"_ _5\"></span>,<span class=\"_ _2\"></span> the Company\u2019<span class=\"_ _0\"></span>s policy<span class=\"_ _0\"></span> and intention has been <span class=\"_ _0\"></span>to settle track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares using ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span>efor<span class=\"_ _0\"></span>e, the judgement of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Directors is <span class=\"_ _0\"></span>that this scheme is <span class=\"_ _0\"></span>treated as equity<span class=\"_ _0\"></span>-settled.<span class=\"_ _2e2\"> </span>Indicators of impairment<span class=\"_ _0\"></span> of in<span class=\"_ _0\"></span>vestments in<span class=\"_ _0\"></span> subsidiaries (<span class=\"_ _0\"></span>Company only<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t each reporting date, <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> assesses whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>there are indications of<span class=\"_ _0\"></span> impairment of<span class=\"_ _0\"></span> its inv<span class=\"_ _0\"></span>estments in subsidiaries. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> uses both external and in<span class=\"_ _0\"></span>ternal sources of<span class=\"_ _0\"></span> information <span class=\"_ _0\"></span>to make <span class=\"_ _0\"></span><span class=\"_ _2e2\">this assessment, including significant adv</span><span class=\"_ _0\"></span>erse changes in the mark<span class=\"_ _0\"></span>et or<span class=\"_ _0\"></span> economic environment in <span class=\"_ _0\"></span>which subsidiaries operate, <span class=\"_ _0\"></span>the carrying amount of<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span> net assets <span class=\"_ _0\"></span>versus mark<span class=\"_ _0\"></span>et value, or<span class=\"_ _0\"></span> internal management <span class=\"_ _0\"></span>that indicate tha<span class=\"_ _0\"></span><span class=\"_ _2e2\">t the financial perf</span><span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> subsidiaries will be <span class=\"_ _0\"></span>worse <span class=\"_ _0\"></span>than budgeted.<span class=\"_ _2e2\"> </span>Only<span class=\"_ _0\"></span> when an indication of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> impairment is identified, </span><span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> performs a de<span class=\"_ _0\"></span>tail impairment revie<span class=\"_ _0\"></span>w including calculations o<span class=\"_ _0\"></span>f reco<span class=\"_ _0\"></span>verable amounts of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investments.<span class=\"_ _2e2\"> </span>25 <span class=\"_ _3f\"> </span>List of subsidiaries<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he full list of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s subsidiaries at 30 Nov<span class=\"_ _0\"></span>ember 2023 and 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022, and <span class=\"_ _0\"></span>the Group per<span class=\"_ _0\"></span>centage of<span class=\"_ _0\"></span> ordinary <span class=\"_ _2e2\">share capital and </span><span class=\"_ _0\"></span>voting righ<span class=\"_ _0\"></span>ts is as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _2e2\"> </span><table class=\"s w5f2 ha6\" id=\"_88813131-6417-4157-8202-d0e989a907e2\"><tr><td></td><td></td><td class=\"t m0 x94b h26 y29fe ff6 fs19 fc2 sc0 ls5 ws0\">Country of<span class=\"_ _0\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y29ff w5f3 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Name of<span class=\"_ _0\"></span> undertaking<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94c y29ff w5f4 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94d y29ff w5f5 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">incorporation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94e y29ff w5f6 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Principal activities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94f y29ff w5f7 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Registered o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffice<span class=\"_ _2e2\"> </span></span></div></td><td></td></tr><tr><td class=\"c n x258 y2a00 w5f8 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5c\">ST<span class=\"_ _0\"></span>hree Australia Pty*<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x950 y2a00 w5f9 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x951 y2a00 w5fa h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Australia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x952 y2a00 w5fb h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x953 y2a00 w5fc h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">C/O DLA Piper<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Australia, 80 Collins Str<span class=\"_ _0\"></span>eet, Melbourne<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x954 y2a01 w5fd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">VIC 3000,<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x955 y2a01 w5fe h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">PO Bo<span class=\"_ _0\"></span>x 4301, <span class=\"_ _0\"></span>Australia<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a02 w5ff h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5c\">ST<span class=\"_ _0\"></span>hree Austria GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x956 y2a02 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x957 y2a02 w127 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Austria<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x958 y2a02 w600 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x959 y2a02 w601 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Wiedner Gurtel 13, <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>urm 24, 10 OG. 1100 Vienna, <span class=\"_ _0\"></span>Austria<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a03 w602 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5c\">ST<span class=\"_ _0\"></span>hree T<span class=\"_ _5\"></span>emp Experts Austria GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95a y2a03 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95b y2a03 w127 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Austria<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95c y2a03 w600 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95d y2a03 w603 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Wiedner Gurtel 13, <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>urm 24, 10 OG. 1100 <span class=\"_ _0\"></span>Vienna, <span class=\"_ _0\"></span>Austria<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a04 w604 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Computer F<span class=\"_ _0\"></span>utures Solutions NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95e y2a04 w605 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95f y2a04 w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a04 w607 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x961 y2a04 w608 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9<span class=\"_ _0\"></span>, 5de en 6de v<span class=\"_ _0\"></span>erdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a05 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a06 w609 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Huxley<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Associates Belgium NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x963 y2a06 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x964 y2a06 w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x965 y2a06 w60a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x966 y2a06 w608 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9<span class=\"_ _0\"></span>, 5de en 6de <span class=\"_ _0\"></span>verdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a07 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a08 w60b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Services NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x967 y2a08 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x968 y2a08 w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x969 y2a08 w600 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96a y2a08 w60c h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9, 5de en 6de <span class=\"_ _0\"></span>verdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a09 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a0a w60d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Belgium NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96b y2a0a w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96c y2a0a w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96d y2a0a w60e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96e y2a0a w608 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9<span class=\"_ _0\"></span>, 5de en 6de <span class=\"_ _0\"></span>verdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a0b ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a0c w60f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Canada Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a0c w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a0c w610 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Canada<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x971 y2a0c w607 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x972 y2a0c w611 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Sun Life Plaza W<span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ower<span class=\"_ _5\"></span>, 144-4 A<span class=\"_ _0\"></span>venue SW<span class=\"_ _0\"></span>, S<span class=\"_ _0\"></span>uite 1600,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a0d ff6 fs3 fc2 sc0 ls5 ws5c\" colspan=\"2\">Calgary AB T2P<span class=\"_ _0\"></span> 3N4, <span class=\"_ _2\"></span>Canada<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a0e w612 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree SA<span class=\"_ _0\"></span>S<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a0e w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a0e w613 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">France<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x973 y2a0e w60e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x974 y2a0e w614 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">170<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x975 y2a0e w615 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Boule<span class=\"_ _0\"></span>vard de la <span class=\"_ _0\"></span>Villette, 75019<span class=\"_ _0\"></span>, P<span class=\"_ _0\"></span>aris, France<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a0f w616 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Holdings Gmb<span class=\"_ _0\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x976 y2a0f w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x977 y2a0f w617 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x978 y2a0f w618 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x979 y2a0f w619 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _5\"></span>, 60322, Frankfurt am Main, German<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a10 w61a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97a y2a10 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97b y2a10 w61b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97c y2a10 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97d y2a10 w61c h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _0\"></span>, 60322, F<span class=\"_ _0\"></span>rankfurt am M<span class=\"_ _0\"></span>ain, Germany<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a11 w61d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>emp Experts GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97e y2a11 w605 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97f y2a11 w617 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x980 y2a11 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x981 y2a11 w61e h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _5\"></span>, 60322, Frankfurt am Main, Germany<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a12 w61f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Services GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x982 y2a12 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x983 y2a12 w617 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x984 y2a12 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x985 y2a12 w620 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _0\"></span>, 60322, F<span class=\"_ _0\"></span>rankfurt am Main, German<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a13 w621 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x986 y2a13 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x987 y2a13 w622 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Hong K<span class=\"_ _0\"></span>ong<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x988 y2a13 w623 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Non-trading<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96e y2a13 w624 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">10th Floor<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>YF<span class=\"_ _0\"></span> Life <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ow<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, 33 Lockhart R<span class=\"_ _0\"></span>oad, W<span class=\"_ _0\"></span>an Chai,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a14 ff6 fs3 fc2 sc0 ls5 ws0\">Hong K<span class=\"_ _0\"></span>ong<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a15 w625 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree India Priv<span class=\"_ _0\"></span>ate Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a15 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a15 w626 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">India<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x989 y2a15 w627 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws6b\">In voluntary<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x954 y2a15 w5be h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">511<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98a y2a15 w628 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>he Corporate Cen<span class=\"_ _0\"></span>tre, Nirmal Lifestyle Mall, LBS<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x98b h6 y2a16 ff6 fs3 fc2 sc0 ls5 ws0\">liquidation<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x962 h6 y2a16 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Road, Mulund (W<span class=\"_ _0\"></span>est), Mumbai, M<span class=\"_ _0\"></span>aharashtra-MH. </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x954 y2a17 w629 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">400080,<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98c y2a17 w62a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">India<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a18 w62b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span><span class=\"_ _2e2\">hree Sta\ufb03ng Ir</span><span class=\"_ _0\"></span>eland Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a18 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a18 w62c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Ireland<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98d y2a18 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b7 y2a18 w62d h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span>embroke H<span class=\"_ _0\"></span>all, 38/39 Fitzwilliam Square W<span class=\"_ _0\"></span>est, Dublin 2,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a19 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">D02 NX53, Ireland<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a1a w62e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree K.K.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98e y2a1a w605 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98f y2a1a w62f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x990 y2a1a w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x991 y2a1a w630 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Kabukiza T<span class=\"_ _2e\"></span>ower<span class=\"_ _0\"></span>, 12<span class=\"_ _0\"></span>-15, G<span class=\"_ _0\"></span>inza 4-chome, Chuo-ku, T<span class=\"_ _2e\"></span>okyo,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a1b ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a1c w631 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree S.\u00e0 r<span class=\"_ _0\"></span>.l.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x992 y2a1c w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x993 y2a1c w632 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Luxembourg<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x980 y2a1c w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x981 y2a1c w633 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">55, rue de Luxembour<span class=\"_ _0\"></span>g, L<span class=\"_ _0\"></span>-8077 B<span class=\"_ _0\"></span>ertrange, Grand Duchy<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a1d ff6 fs3 fc2 sc0 ls5 ws0\">of L<span class=\"_ _0\"></span>uxembourg<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a1e w634 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> Sdn. Bhd.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x994 y2a1e w635 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">49<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x995 y2a1e w636 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Mala<span class=\"_ _0\"></span>ysia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x996 y2a1e w600 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x997 y2a1e w637 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">10th Floor<span class=\"_ _0\"></span>, Menara Hap Seng, No 1&amp;3 <span class=\"_ _0\"></span>Jalan P<span class=\"_ _0\"></span> Ramlee,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x954 y2a1f w638 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">50250<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x998 y2a1f w639 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Kuala L<span class=\"_ _0\"></span>umpur<span class=\"_ _0\"></span>, Mala<span class=\"_ _0\"></span>ysia<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a20 w63a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Holdings B<span class=\"_ _0\"></span>V<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x999 y2a20 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99a y2a20 w63b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a20 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x961 y2a20 w63c h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Gustav<span class=\"_ _0\"></span> Mahlerlaan 38, Gebouw Som 1, 1082MC<span class=\"_ _0\"></span>,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a21 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Amsterdam, Netherlands<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a22 w63d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Huxley<span class=\"_ _0\"></span> BV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99b y2a22 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99c y2a22 w63b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99d y2a22 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99e y2a22 w63e h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">K<span class=\"_ _0\"></span>eizersgracht 281, 5e v<span class=\"_ _0\"></span>erdieping, 1016ED<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Amsterdam,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a23 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a24 w63f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Interim Services BV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99b y2a24 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99c y2a24 w63b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99d y2a24 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99e y2a24 w63c h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Gustav<span class=\"_ _0\"></span> Mahlerlaan 38, Gebouw Som 1, 1082MC<span class=\"_ _0\"></span>,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a25 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Amsterdam, Netherlands<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h6 y2a26 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Middle East f<span class=\"_ _0\"></span>or Business Services </td><td class=\"c n x99f y2a27 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a0 y2a27 w640 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5c\">Saudi Arabia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a1 y2a27 w641 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">HR Services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a2 y2a27 w642 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Astrolabs Riy<span class=\"_ _0\"></span>adhi, 3141 <span class=\"_ _0\"></span>Anas Ibn Malik R<span class=\"_ _0\"></span>od, Al M<span class=\"_ _0\"></span>alqa,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h6 y2a28 ff6 fs3 fc2 sc0 ls5 ws0\">Limited Liability<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td class=\"c n x954 y2a29 w643 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Riyadh 13521,<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a3 y2a29 w644 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Saudi <span class=\"_ _0\"></span>Arabia<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a2a w645 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Pte. L<span class=\"_ _0\"></span>td.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a4 y2a2a w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a5 y2a2a w646 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Singapore<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a6 y2a2a w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a7 y2a2a w647 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">80 Ra\ufb04es Place, #25-01 UOB Plaza 1, Singapore 048624,<span class=\"_ _2e2\"> </span></span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a2b ff6 fs3 fc2 sc0 ls5 ws0\">Singapore<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a2c w648 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Business Services Ib\u00e9rica, S.<span class=\"_ _0\"></span>L.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a4 y2a2c w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a5 y2a2c w649 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a8 y2a2c w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a9 y2a2c w64a h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">We<span class=\"_ _0\"></span>W<span class=\"_ _0\"></span>ork, Glories, Carr<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>\u00e0nger 86, 08018 B<span class=\"_ _0\"></span>arcelona,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a2d ff6 fs3 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a2e w64b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Switzerland Gmb<span class=\"_ _0\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9aa y2a2e w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ab y2a2e w64c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Switzerland<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ac y2a2e w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x959 y2a2e w64d h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">3rd Floor<span class=\"_ _0\"></span>, Claridenstrasse 34, 8002 Z<span class=\"_ _0\"></span>\u00fcrich, Switzerland<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a2f w64e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Cavendish D<span class=\"_ _0\"></span>irectors Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ad y2a2f w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ae y2a2f w64f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a2f w5fb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9af y2a2f w650 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a30 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td><td></td></tr></table>Statutor<span class=\"_ _2\"></span>y guarante<span class=\"_ _2\"></span>es and audit ex<span class=\"_ _0\"></span>emptio<span class=\"_ _2\"></span>ns:<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he follo<span class=\"_ _0\"></span>wing Group entities ar<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>empt fr<span class=\"_ _0\"></span>om audit by<span class=\"_ _0\"></span> virtue o<span class=\"_ _0\"></span>f Section 4<span class=\"_ _0\"></span>79A o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Companies <span class=\"_ _0\"></span>Act 2006. ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc has provided statutory<span class=\"_ _0\"></span> guarantees to all <span class=\"_ _0\"></span>these entities in accordance <span class=\"_ _0\"></span>with the Companies <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ct:<span class=\"_ _2e2\"> </span>Elevize <span class=\"_ _2c7\"></span>Limited <span class=\"_ _2c8\"></span>    Showcaser<span class=\"_ _0\"></span> <span class=\"_ _2c7\"></span>Limited <span class=\"_ _2c9\"></span>  ST<span class=\"_ _0\"></span>hree <span class=\"_ _2c7\"></span>UK <span class=\"_ _2c7\"></span>Operations <span class=\"_ _2ca\"></span>Limited<span class=\"_ _2e2\"> </span>HireFirst Limited <span class=\"_ _d7\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _e2\"> </span>SThree Dollar<span class=\"_ _0\"></span> UK Limited <span class=\"_ _1d3\"> </span> <span class=\"_ _166\"> </span>ST<span class=\"_ _0\"></span>hree <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tures Limited<span class=\"_ _2e2\"> </span>Huxley<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Associates Global Limited <span class=\"_ _db\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span>SThr<span class=\"_ _0\"></span>ee Euro UK<span class=\"_ _0\"></span> Limited <span class=\"_ _21\"> </span> <span class=\"_ _e2\"> </span>T<span class=\"_ _5\"></span>alent Deck Limited<span class=\"_ _2e2\"> </span>Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> K<span class=\"_ _0\"></span>urdistan Limited <span class=\"_ _101\"> </span> <span class=\"_ _e2\"> </span>SThree IP<span class=\"_ _0\"></span> Limited <span class=\"_ _37\"> </span> Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> Limited <span class=\"_ _2b0\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span>ST<span class=\"_ _0\"></span>hree Management Services Limited<table class=\"s w651 ha7\" id=\"_76f44e9a-f94b-4f9d-af49-47c4de714827\"><tr><td></td><td></td><td class=\"t m0 x9b0 h26 y2a31 ff6 fs19 fc2 sc0 ls5 ws0\">Country of<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x258 y2a32 w652 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Name of<span class=\"_ _0\"></span> undertaking<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b1 y2a32 w653 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b2 y2a32 w654 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">incorporation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b3 y2a32 w5f6 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Principal activities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b4 y2a32 w5f7 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Registered o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffice<span class=\"_ _2e2\"> </span></span></div></td></tr><tr><td class=\"c n x258 y2a33 w655 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree UK Holdings Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b5 y2a33 w656 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b6 y2a33 w1ec h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b7 y2a33 w618 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b8 y2a33 w657 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a34 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a35 w658 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Overseas H<span class=\"_ _0\"></span>oldings Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ba y2a35 w656 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bb y2a35 w1ec h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bc y2a35 w659 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bd y2a35 w65a h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a36 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a37 w65b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree UK Managemen<span class=\"_ _0\"></span>t Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9be y2a37 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bf y2a37 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c0 y2a37 w659 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c1 y2a37 w657 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a38 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a39 w65c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Overseas M<span class=\"_ _0\"></span>anagement Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c2 y2a39 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c3 y2a39 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c4 y2a39 w618 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c5 y2a39 w65d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _5\"></span>, 75 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a3a ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a3b w65e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree UK Operations Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c6 y2a3b w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c7 y2a3b w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c8 y2a3b w659 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c9 y2a3b w65a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a3c ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a3d w65f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Euro UK<span class=\"_ _0\"></span> Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ca y2a3d w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cb y2a3d w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cc y2a3d w660 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cd y2a3d w65d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _5\"></span>, 75 King William Street, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a3e ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a3f w661 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree IP<span class=\"_ _0\"></span> Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ce y2a3f w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cf y2a3f w64f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d0 y2a3f w662 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d1 y2a3f w65d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _5\"></span>, 75 King William Street, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a40 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a41 w663 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Management Services Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d2 y2a41 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d3 y2a41 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99d y2a41 w664 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Management</div></td><td class=\"t m0 x9b9 h6 y2a42 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE, </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x9d4 h6 y2a43 ff6 fs3 fc2 sc0 ls5 ws0\">services<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x9b9 h6 y2a43 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a13 w665 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Partnership LLP<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d5 y2a13 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d6 y2a13 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d7 y2a13 w607 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d8 y2a13 w65a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a44 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a45 w666 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Huxley<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Associates Global Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d9 y2a45 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9da y2a45 w64f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9db y2a45 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9dc y2a45 w667 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William Str<span class=\"_ _0\"></span>eet, London, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a46 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a47 w668 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9dd y2a47 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9de y2a47 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9df y2a47 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e0 y2a47 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a48 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y2a49 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> K<span class=\"_ _0\"></span>urdistan </td><td class=\"c n x513 y2a4a w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e1 y2a4a w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e2 y2a4a w669 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e3 y2a4a w65a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y2a4b ff6 fs3 fc2 sc0 ls5 ws0\">Limited<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a4b ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a4c w66a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Elevize Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e4 y2a4c w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e5 y2a4c w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e6 y2a4c w660 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e7 y2a4c w667 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William Stree<span class=\"_ _0\"></span>t, London, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a4d ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a4e w66b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">HireFirst Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96b y2a4e w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e8 y2a4e w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a4e w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment</div></td><td class=\"t m0 x9b9 h6 y2a4f ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE, </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x9d4 h6 y2a50 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>echnology<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x9b9 h6 y2a50 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a51 w66c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>alent Deck Limited*<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e9 y2a51 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ea y2a51 w64f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9eb y2a51 w669 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ec y2a51 w65a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a52 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a53 w66d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Showcaser<span class=\"_ _0\"></span> Limited*<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9aa y2a53 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ed y2a53 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ee y2a53 w669 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e0 y2a53 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a54 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a55 w66e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws114\">ST<span class=\"_ _0\"></span>hree V<span class=\"_ _5\"></span>entures <span class=\"_ _2\"></span>Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a55 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ef y2a55 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97c y2a55 w659 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f0 y2a55 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a56 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a57 w66f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Dollar UK<span class=\"_ _0\"></span> Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f1 y2a57 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f2 y2a57 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f3 y2a57 w660 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f4 y2a57 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Stree<span class=\"_ _0\"></span>t, London, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a58 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a59 w670 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Specialist Staffing H</span><span class=\"_ _0\"></span>oldings Inc<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f5 y2a59 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f6 y2a59 w1ea h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f7 y2a59 w618 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f8 y2a59 w671 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _0\"></span>, 251 Little F<span class=\"_ _0\"></span>alls Driv<span class=\"_ _0\"></span>e,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5a ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a5b w672 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Specialist Sta\ufb03ng Solutions Inc<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x9f9 y2a5b w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fa y2a5b w673 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">U<span class=\"_ _2\"></span>SA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a8 y2a5b w674 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a9 y2a5b w675 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _0\"></span>, 251 Little F<span class=\"_ _0\"></span>alls Drive,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5c ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a5d w676 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Specialist Staffing Services Inc<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x9fb y2a5d w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fc y2a5d w1ea h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ac y2a5d w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x959 y2a5d w671 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _0\"></span>, 251 Little F<span class=\"_ _0\"></span>alls Driv<span class=\"_ _0\"></span>e,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5e ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a2f w677 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Newington Interna<span class=\"_ _0\"></span>tional Inc<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fd y2a2f w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fe y2a2f w673 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">U<span class=\"_ _2\"></span>SA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ff y2a2f w678 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa00 y2a2f w679 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _5\"></span>, 251 Little Falls Driv<span class=\"_ _0\"></span>e,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5f ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr></table>* <span class=\"_ _27\"> </span>Th<span class=\"_ _2\"></span>e op<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns i<span class=\"_ _2\"></span>n th<span class=\"_ _2\"></span>is e<span class=\"_ _2\"></span>nti<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y we<span class=\"_ _2\"></span>re d<span class=\"_ _2\"></span>isc<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>nu<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>. It wi<span class=\"_ _2\"></span>ll r<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>n do<span class=\"_ _2\"></span>rm<span class=\"_ _2\"></span>ant u<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>il t<span class=\"_ _2\"></span>he li<span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>s is c<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>ete<span class=\"_ _2\"></span>d.<span class=\"_ _2e2\"> </span>** <span class=\"_ _a3\"> </span>Direct<span class=\"_ _2\"></span>ly held subsidiaries. All other subsidiaries are<span class=\"_ _0\"></span> indirectly held.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "Equit<span class=\"_ _2\"></span>y inv<span class=\"_ _0\"></span>estments<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he Group classifies its </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets in the </span><span class=\"_ _0\"></span>following measur<span class=\"_ _0\"></span>ement categories:<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">those measured subsequently<span class=\"_ _0\"></span> at fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value, either<span class=\"_ _0\"></span> through o<span class=\"_ _0\"></span>ther compr<span class=\"_ _0\"></span>ehensive income (FV<span class=\"_ _0\"></span>OCI) or <span class=\"_ _0\"></span>through pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss; </span></span>and<span class=\"_ _2e2\"> </span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">those measured at amortised cost.<span class=\"_ _2e2\"> </span></span><span class=\"_ _2e2\">Classification depends on the G</span><span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s business model <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> managing the <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets and the contractual </span><span class=\"_ _0\"></span>terms of<span class=\"_ _0\"></span> the cash <span class=\"_ _2e2\">flows. F</span><span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> assets measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, gains and losses <span class=\"_ _0\"></span>will be recor<span class=\"_ _0\"></span>ded in either pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit or loss or</span><span class=\"_ _0\"></span> OCI. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> investmen<span class=\"_ _0\"></span>ts in equity instruments tha<span class=\"_ _0\"></span>t are not held f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trading, <span class=\"_ _0\"></span>this will depend on <span class=\"_ _0\"></span>whether <span class=\"_ _0\"></span>the Group has made an irr<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>ocable election at the <span class=\"_ _0\"></span>time of initial recognition <span class=\"_ _0\"></span>to account for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the equity in<span class=\"_ _0\"></span>vestment at FV<span class=\"_ _0\"></span>OCI. F<span class=\"_ _0\"></span>inancial assets with embedded deriv<span class=\"_ _0\"></span>atives ar<span class=\"_ _0\"></span>e considered in their entir<span class=\"_ _0\"></span>ety<span class=\"_ _0\"></span> when determining <span class=\"_ _0\"></span>whether<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span><span class=\"_ _2e2\"> cash flo</span><span class=\"_ _0\"></span>ws are solely<span class=\"_ _0\"></span> payments o<span class=\"_ _0\"></span>f principal and inter<span class=\"_ _0\"></span>est.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "sthreeplc:DescriptionOfAccountingPolicyForEquityMethods",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Subs<span class=\"_ _2\"></span>idiaries<span class=\"_ _2e2\"> </span>Inv<span class=\"_ _0\"></span>estments in shares in subsidiary<span class=\"_ _0\"></span> companies are stated at cost less impairment loss <span class=\"_ _0\"></span>to the e<span class=\"_ _0\"></span>xtent <span class=\"_ _0\"></span>that the carrying <span class=\"_ _0\"></span>value ex<span class=\"_ _0\"></span>ceeds the r<span class=\"_ _0\"></span>ecoverable amoun<span class=\"_ _0\"></span>t; the inv<span class=\"_ _0\"></span>estment is impaired <span class=\"_ _0\"></span>to its reco<span class=\"_ _0\"></span>verable amount <span class=\"_ _0\"></span>with the impairmen<span class=\"_ _0\"></span>t charged to <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s income statement. <span class=\"_ _0\"></span>An inv<span class=\"_ _0\"></span>estment is deemed to be impair<span class=\"_ _0\"></span>ed when it has been determined <span class=\"_ _0\"></span>that its carrying <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>will not be reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed either <span class=\"_ _0\"></span><span class=\"_ _2e2\">through actual cash flo</span><span class=\"_ _0\"></span>ws or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> operating profit generation or</span><span class=\"_ _0\"></span> selling it. If<span class=\"_ _0\"></span> circumstances arise <span class=\"_ _0\"></span>that indicate that inv<span class=\"_ _0\"></span>estments might be impaired, <span class=\"_ _0\"></span>the reco<span class=\"_ _0\"></span>verable amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investment is estima<span class=\"_ _0\"></span>ted. T<span class=\"_ _0\"></span>he r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is the higher o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue less costs to sell or<span class=\"_ _0\"></span> its <span class=\"_ _0\"></span>value in use. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>o the extent <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue ex<span class=\"_ _0\"></span>ceeds the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t, the inv<span class=\"_ _0\"></span>estment is impaired <span class=\"_ _0\"></span>to its recov<span class=\"_ _0\"></span>erable amount.<span class=\"_ _2e2\"> </span>Where share-based pa<span class=\"_ _0\"></span>yments are granted <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ees of subsidiary<span class=\"_ _0\"></span> undertakings b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Company<span class=\"_ _5\"></span>, they<span class=\"_ _0\"></span> are <span class=\"_ _0\"></span>treated as a capital contribution to <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span> and the Compan<span class=\"_ _0\"></span>y\u2019s in<span class=\"_ _0\"></span>vestment in <span class=\"_ _0\"></span>the subsidiary<span class=\"_ _0\"></span> is increased accordingly<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he inv<span class=\"_ _0\"></span>estments in shares in <span class=\"_ _0\"></span>the undertakings outside of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>, in particular <span class=\"_ _0\"></span>where <span class=\"_ _0\"></span>the Group does not ha<span class=\"_ _0\"></span><span class=\"_ _2e2\">ve significant </span><span class=\"_ _2e2\">influence or contr</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ol, are classified as </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets held at fair</span><span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue <span class=\"_ _0\"></span>through other<span class=\"_ _0\"></span> comprehensive income. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>t initial recognition, such shareholdings ar<span class=\"_ _0\"></span>e measured at cost and on subsequent measur<span class=\"_ _0\"></span>ement dates the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> are fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valued on <span class=\"_ _0\"></span>the basis of current prices generated <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> similar <span class=\"_ _0\"></span>transactions or using an en<span class=\"_ _0\"></span>terprise v<span class=\"_ _0\"></span>alue to sales multiple <span class=\"_ _0\"></span>valua<span class=\"_ _0\"></span>tion method.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "T<span class=\"_ _5\"></span>racker share arrangements<span class=\"_ _2e2\"> </span>Over<span class=\"_ _0\"></span> the past <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ears, until 2020, <span class=\"_ _0\"></span>the Group in<span class=\"_ _0\"></span>vited selected senior individuals <span class=\"_ _0\"></span>to invest in <span class=\"_ _0\"></span>the businesses <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> manage, sharing in both <span class=\"_ _0\"></span>the risk and rewar<span class=\"_ _0\"></span>d. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese individuals wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e offer</span><span class=\"_ _0\"></span>ed equity (\u2018track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares\u2019) in <span class=\"_ _0\"></span>those businesses in return <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> making an inv<span class=\"_ _0\"></span>estment. T<span class=\"_ _0\"></span>he amoun<span class=\"_ _0\"></span>t of equity<span class=\"_ _0\"></span><span class=\"_ _2e2\"> off</span><span class=\"_ _0\"></span>ered <span class=\"_ _0\"></span><span class=\"_ _2e2\">varied in differ</span><span class=\"_ _0\"></span>ent circumstances but <span class=\"_ _0\"></span>was ne<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> ov<span class=\"_ _0\"></span>er 25% of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the ov<span class=\"_ _0\"></span>erall equity of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the business in question. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he equity stak<span class=\"_ _0\"></span>e track<span class=\"_ _0\"></span>s the perf<span class=\"_ _0\"></span>ormance of<span class=\"_ _0\"></span> the underlying business and <span class=\"_ _0\"></span>the individuals receiv<span class=\"_ _0\"></span>e dividends (if declared) b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the \u2018track<span class=\"_ _0\"></span>ed\u2019 business.<span class=\"_ _2e2\"> </span>If<span class=\"_ _0\"></span> an individual remains a holder o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares f<span class=\"_ _0\"></span>or a pr<span class=\"_ _0\"></span>e-agreed period, <span class=\"_ _0\"></span>typically <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span><span class=\"_ _2e2\">to fiv</span><span class=\"_ _0\"></span>e y<span class=\"_ _0\"></span>ears depending on the vesting period applied <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares, <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y ma<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span><span class=\"_ _2e2\">then offer</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>vested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es for<span class=\"_ _0\"></span> sale to <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>, but ther<span class=\"_ _0\"></span>e is no obligation on the G<span class=\"_ _0\"></span>roup to se<span class=\"_ _0\"></span>ttle the arrangement. ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee will undertak<span class=\"_ _0\"></span>e a f<span class=\"_ _0\"></span>ormal due diligence process to establish <span class=\"_ _0\"></span>whether there is a sound business case f<span class=\"_ _0\"></span>or se<span class=\"_ _0\"></span>ttling a track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e and make an arm<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s length judgement. Should the Gr<span class=\"_ _0\"></span>oup decide to settle the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, it will do so at a price <span class=\"_ _0\"></span>which is determined using a f<span class=\"_ _0\"></span>ormula stipulated in the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e Articles o<span class=\"_ _0\"></span>f Association (Articles<span class=\"_ _0\"></span>). ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc may<span class=\"_ _0\"></span> settle in cash or in its shar<span class=\"_ _0\"></span>es, as it chooses. T<span class=\"_ _0\"></span>he G<span class=\"_ _0\"></span>roup policy<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>to settle in ST<span class=\"_ _0\"></span>hree plc shares. Consequently<span class=\"_ _5\"></span>, the arrangements are deemed <span class=\"_ _0\"></span>to be an equity-settled shar<span class=\"_ _0\"></span>e-based payment scheme under<span class=\"_ _0\"></span> IFRS 2 <span class=\"ff24 ws27\">Share-<span class=\"_ _2e2\"> </span></span>based Payments<span class=\"ff6\"> (IFRS 2).<span class=\"_ _2e2\"> </span></span>Individuals paid the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es at the <span class=\"_ _0\"></span>time of<span class=\"_ _0\"></span> the initial subscription, as de<span class=\"_ _0\"></span>termined by<span class=\"_ _0\"></span> an independent thir<span class=\"_ _0\"></span>d-<span class=\"_ _2e2\"> </span>party <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluer in accordance <span class=\"_ _0\"></span>with IFRS 2 and <span class=\"_ _0\"></span>taking into account the particular<span class=\"_ _0\"></span> rights attached <span class=\"_ _0\"></span>to the shar<span class=\"_ _0\"></span>es as described in the rele<span class=\"_ _0\"></span>vant businesses\u2019 <span class=\"_ _0\"></span>Articles. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he initial <span class=\"_ _0\"></span>valuation alw<span class=\"_ _0\"></span>ays <span class=\"_ _0\"></span>took into consideration <span class=\"_ _0\"></span>factors such as the size and <span class=\"_ _0\"></span>trading record o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the underlying business, expected dividends, <span class=\"_ _0\"></span>future projections, as <span class=\"_ _0\"></span>well as <span class=\"_ _0\"></span>the external mark<span class=\"_ _0\"></span>et, sector and coun<span class=\"_ _0\"></span>try characteristics. T<span class=\"_ _0\"></span>he external <span class=\"_ _0\"></span>valuer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>as supplied with detailed <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial information, including net </span><span class=\"_ _0\"></span>fees and EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the rele<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>t businesses. Using <span class=\"_ _0\"></span>this information, an independent calculation o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the initial Equity<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>V<span class=\"_ _5\"></span>alue (EV) was prepar<span class=\"_ _0\"></span>ed. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his EV <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>then discounted <span class=\"_ _0\"></span>to arrive at a <span class=\"_ _0\"></span>valua<span class=\"_ _0\"></span>tion to <span class=\"_ _0\"></span>take in<span class=\"_ _0\"></span>to account the r<span class=\"_ _0\"></span>elevan<span class=\"_ _0\"></span>t characteristics of <span class=\"_ _0\"></span>the shareholding in <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>ed business, <span class=\"_ _0\"></span>for e<span class=\"_ _0\"></span>xample <span class=\"_ _0\"></span>the absence of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>oting rights.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he methodology<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> calculating <span class=\"_ _0\"></span>the EV<span class=\"_ _0\"></span> was applied consisten<span class=\"_ _0\"></span>tly<span class=\"_ _0\"></span>, although <span class=\"_ _0\"></span>the data used v<span class=\"_ _0\"></span>aried depending on the siz<span class=\"_ _0\"></span>e and history o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the business.<span class=\"_ _2e2\"> </span>In FY21, the Dir<span class=\"_ _0\"></span>ectors decided to close <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share scheme f<span class=\"_ _0\"></span>or an<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> new en<span class=\"_ _0\"></span>trants/inv<span class=\"_ _0\"></span>estments.<span class=\"_ _2e2\"> </span>If<span class=\"_ _0\"></span> an individual leaves <span class=\"_ _0\"></span>the Group bef<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>the pre-agreed period, <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are entitled <span class=\"_ _0\"></span>to receiv<span class=\"_ _0\"></span>e the lo<span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span>the initial subscription amount the<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> contributed or <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value on <span class=\"_ _0\"></span>the date of<span class=\"_ _0\"></span> departure as set out under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>Articles. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span><span class=\"_ _2e2\">o reflect this, </span>a pro<span class=\"_ _0\"></span>vision in relation to <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es is recognised <span class=\"_ _0\"></span><span class=\"_ _2e2\">to reflect </span><span class=\"_ _0\"></span>the consideration for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares receiv<span class=\"_ _0\"></span>ed fr<span class=\"_ _0\"></span>om individuals (no<span class=\"_ _0\"></span><span class=\"_ _2e2\">te 17 </span><span class=\"ff24\">Pro<span class=\"_ _0\"></span>visions<span class=\"ff6\">).<span class=\"_ _2e2\"> </span></span></span>Up until FY14 certain individuals receiv<span class=\"_ _0\"></span>ed loans fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup to pay<span class=\"_ _0\"></span> part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the initial subscription f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, on which interest is charged at or<span class=\"_ _0\"></span> abo<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span><span class=\"_ _2e2\">the HMRC beneficial loan rate. </span><span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese loans are repa<span class=\"_ _0\"></span>yable b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the individuals either at <span class=\"_ _0\"></span>the time of<span class=\"_ _0\"></span> settlement of<span class=\"_ _0\"></span> their<span class=\"_ _0\"></span> track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares, or<span class=\"_ _0\"></span> via <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e dividend, or <span class=\"_ _0\"></span>when the<span class=\"_ _0\"></span>y lea<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>hese loans ar<span class=\"_ _0\"></span>e included within other<span class=\"_ _0\"></span> receivables (<span class=\"_ _0\"></span>note 12 <span class=\"ff24\">T<span class=\"_ _5\"></span>rade and other<span class=\"_ _0\"></span> receivables<span class=\"ff6 ws27\">).<span class=\"_ _2e2\"> </span></span></span>During the <span class=\"_ _0\"></span>vesting period, no shar<span class=\"_ _0\"></span>e-based payment charge is r<span class=\"_ _0\"></span>ecognised in the income statemen<span class=\"_ _0\"></span>t on the basis <span class=\"_ _0\"></span>that the initial subscription by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the individual at the gran<span class=\"_ _0\"></span>t date equated to <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value at <span class=\"_ _0\"></span>that date. Dividends declared b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>tracked businesses, which <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e factored into <span class=\"_ _0\"></span>the grant date <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value de<span class=\"_ _0\"></span>termination of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares, ar<span class=\"_ _0\"></span>e recorded in equity<span class=\"_ _0\"></span> as \u2018<span class=\"_ _0\"></span>distributions to tracker<span class=\"_ _0\"></span> shareholders\u2019<span class=\"_ _2e\"></span>.<span class=\"_ _2e2\"> </span>When the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> issues new shar<span class=\"_ _0\"></span>es to settle <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> share arrangements, <span class=\"_ _0\"></span>the nominal <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> the shar<span class=\"_ _0\"></span>es is credited <span class=\"_ _0\"></span>to share capital and <span class=\"_ _0\"></span><span class=\"_ _2e2\">the difference betw</span><span class=\"_ _0\"></span>een the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares and <span class=\"_ _0\"></span>the nominal v<span class=\"_ _0\"></span>alue is credited <span class=\"_ _0\"></span>to share premium. If<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y uses <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>to settle the arrangements, <span class=\"_ _0\"></span><span class=\"_ _2e2\">the differ</span><span class=\"_ _0\"></span>ence between <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares and the w<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage v<span class=\"_ _0\"></span>alue of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares is accounted f<span class=\"_ _0\"></span>or in <span class=\"_ _0\"></span>the retained earnings.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "T<span class=\"_ _0\"></span>he mov<span class=\"_ _0\"></span>ements in intangible assets b<span class=\"_ _0\"></span>y asset class during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>ere as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2e2\"> </span><table class=\"s w370 h86\" id=\"_a2a2f7cb-7775-47f1-9d87-d18216276c57\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fb h29 y2914 ff2 fs19 fc2 sc0 ls5 ws0\">Internally generat<span class=\"_ _0\"></span>ed<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fc h29 y2915 ff2 fs19 fc2 sc0 ls5 ws0\">Software and<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5fd h29 y2916 ff2 fs19 fc2 sc0 ls5 ws0\">system </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x5fe h29 y2917 ff2 fs19 fc2 sc0 ls5 ws0\">Computer </td><td class=\"t m0 x5ff h29 y2917 ff2 fs19 fc2 sc0 ls5 ws0\">Assets under </td><td class=\"t m0 x5fc h29 y2918 ff2 fs19 fc2 sc0 ls5 ws0\">development<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y2919 wc1 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x600 y2919 w371 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Goodwill</div></td><td class=\"t m0 x601 h29 y291a ff2 fs19 fc2 sc0 ls5 ws0\">software<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x602 h29 y291a ff2 fs19 fc2 sc0 ls5 ws0\">construction<span class=\"_ _2e2\"> </span></td><td class=\"c n x603 y2919 w372 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">costs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x604 y2919 w373 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>rademarks<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x605 y2919 w318 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y291b ff2 fs3 fc2 sc0 ls7a wsf\">Cost<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28a4 w311 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x606 y28a4 w374 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">206,3<span class=\"_ _0\"></span>17<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x607 y28a4 w375 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls78 ws88\">9,077<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x608 y28a4 w376 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">695<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x609 y28a4 w377 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">39,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>43<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60a y28a4 w378 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60b y28a4 w379 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">255,<span class=\"_ _2\"></span>503<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291c w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60c y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60d y291c wd8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60e y291c w37a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">257<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60f y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x610 y291c w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x611 y291c w34f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">265<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291d w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y291d w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x613 y291d w37b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x614 y291d w37c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls34 wsfc\">(76<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x615 y291d w37d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x616 y291d wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x617 y291d w166 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>20<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28a7 w37e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Reclassification<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x618 y28a7 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x619 y28a7 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61a y28a7 w37f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(20<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61b y28a7 w380 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">20<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61c y28a7 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61d y28a7 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291e w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61e y291e wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61f y291e w117 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x620 y291e wa2 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls85 ws94\">15<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x621 y291e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x622 y291e wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x623 y291e w381 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y291f w328 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x624 y291f w382 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">2<span class=\"_ _0\"></span>06,317<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x625 y291f w383 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">9,0<span class=\"_ _2\"></span>84<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x626 y291f w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x627 y291f w384 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>9,1<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x628 y291f w378 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x629 y291f w385 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">25<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>58<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2920 w316 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x60c y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62a y2920 w386 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">64<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62b y2920 w387 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">6,1<span class=\"_ _2\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62c y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62d y2920 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62e y2920 w26e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">6,<span class=\"_ _2\"></span>237<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2921 w31c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62f y2921 w388 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x630 y2921 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x632 y2921 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x633 y2921 w388 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28ac w322 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x61e y28ac wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x634 y28ac w44 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x635 y28ac w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x636 y28ac w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2ec y28ac wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x637 y28ac w389 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2922 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x638 y2922 w1b8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">206,317<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x639 y2922 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">5<span class=\"_ _2\"></span>,387<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63a y2922 w38a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63b y2922 w38b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63c y2922 w38c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls9c wsa9\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63d y2922 w38d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">25<span class=\"_ _0\"></span>7<span class=\"_ _5\"></span>,060<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2923 ff2 fs3 fc2 sc0 ls74 ws39\">Accumulated amortisation and impairment<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2924 w311 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63e y2924 w1f7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">20<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x63f y2924 w38e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">9<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x640 y2924 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x641 y2924 w38f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">3<span class=\"_ _2\"></span>8,420<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x642 y2924 w390 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x643 y2924 w391 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsbb ws3b\">253,<span class=\"_ _0\"></span>044<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2925 w392 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Amortisation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x644 y2925 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x645 y2925 w393 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x646 y2925 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x647 y2925 w394 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">216<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x648 y2925 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x649 y2925 w395 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">220<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28df w396 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Accelerated amortisation and impairment char<span class=\"_ _0\"></span>ge<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64a y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64b y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64c y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64d y28df w142 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64e y28df w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64f y28df w142 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls76 wsb\">499<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2926 w31c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y2926 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x613 y2926 w37b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x650 y2926 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x651 y2926 w363 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(22)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x652 y2926 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x653 y2926 w397 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb9 wsce\">(<span class=\"_ _2\"></span>24)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28e0 w37e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Reclassification<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x618 y28e0 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x619 y28e0 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x654 y28e0 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x655 y28e0 wd3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x656 y28e0 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x657 y28e0 wd3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x658 y28b4 w1f7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">20<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x659 y28b4 w398 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls30 ws34\">9,0<span class=\"_ _2\"></span>76<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65a y28b4 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65b y28b4 w399 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65c y28b4 w390 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse3 ws104\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65d y28b4 w39a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">253,738<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w392 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Amortisation charge for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x644 y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65e y28d1 w381 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x65f y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x660 y28d1 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x661 y28d1 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x662 y28d1 w381 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb7 wscc\">16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w31c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Disposals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x612 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x62f y28d2 w388 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x630 y28d2 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x632 y28d2 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x633 y28d2 w388 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>,76<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2927 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x663 y2927 w39b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsbb ws3b\">205,479<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x664 y2927 w33d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">5,<span class=\"_ _2\"></span>332<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x665 y2927 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x666 y2927 w313 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>9,1<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x667 y2927 w39c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls9c wsa9\">71<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x668 y2927 w39d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">249,994<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y2928 ff2 fs3 fc2 sc0 ls7a wsf\">Net book value<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2929 w33b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">At<span class=\"_ _0\"></span> 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x669 y2929 w39e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">838<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66a y2929 w39f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">55<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66b y2929 w3a0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66c y2929 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66d y2929 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66e y2929 w3a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w328 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x66f y2834 w3a2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">838<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x670 y2834 wd8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x671 y2834 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x672 y2834 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x673 y2834 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x674 y2834 w3a3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">846<span class=\"_ _2e2\"> </span></div></td></tr></table>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group made good pr<span class=\"_ _0\"></span>ogress in ex<span class=\"_ _0\"></span>ecuting the <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>echnology Impro<span class=\"_ _0\"></span>vement P<span class=\"_ _0\"></span>rogramme. Nearly<span class=\"_ _0\"></span> \u00a36.2 million in dev<span class=\"_ _0\"></span>elopment costs w<span class=\"_ _0\"></span>ere capitalised in <span class=\"_ _0\"></span>the statement of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial position. In addition, </span><span class=\"_ _0\"></span>the Group incurred \u00a33<span class=\"_ _0\"></span>.8 million in costs spent on research-r<span class=\"_ _0\"></span>elated and administrative costs <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>were expensed immedia<span class=\"_ _0\"></span>tely <span class=\"_ _0\"></span>to the income sta<span class=\"_ _0\"></span>tement. A<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>the reporting date, all the costs capitalised in the statemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position w</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ere classified as assets under</span><span class=\"_ _0\"></span> construction due to <span class=\"_ _0\"></span>the ongoing testing procedures. M<span class=\"_ _0\"></span>anagement expects <span class=\"_ _0\"></span>that these assets ar<span class=\"_ _0\"></span>e likely<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to be brought into use in Q2 FY24 at <span class=\"_ _0\"></span>the earliest. <span class=\"_ _0\"></span>Accordingly<span class=\"_ _5\"></span>, the asset amortisation is expected <span class=\"_ _0\"></span>to start in the second half<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">xt financial </span><span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>In the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, managemen<span class=\"_ _0\"></span>t expensed \u00a31.<span class=\"_ _0\"></span>7 million (including \u00a30.5 million in accelerated amortisa<span class=\"_ _0\"></span>tion) <span class=\"_ _0\"></span>worth of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the legacy dev<span class=\"_ _0\"></span>elopment costs and assets no longer<span class=\"_ _0\"></span> in use to <span class=\"_ _0\"></span>the income statement.<span class=\"_ _2e2\"> </span>An amortisation charge f<span class=\"_ _0\"></span>or FY23 <span class=\"_ _0\"></span>was immaterial, less <span class=\"_ _0\"></span>than of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _5\"></span>1 million (FY22: \u00a30.2 million), and <span class=\"_ _0\"></span>was included in <span class=\"_ _2e2\">administrative e</span><span class=\"_ _0\"></span>xpenses.<span class=\"_ _2e2\"> </span>Disclosures r<span class=\"_ _0\"></span>equired under IA<span class=\"_ _0\"></span>S 36<span class=\"ff24\"> Impairment of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Assets<span class=\"ff6\"> <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> goodwill impairment hav<span class=\"_ _0\"></span>e not been included on the basis <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the </span></span>goodwill v<span class=\"_ _0\"></span>alue is not considered ma<span class=\"_ _0\"></span>terial.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has no intangible assets.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "13 <span class=\"_ _3f\"> </span>Cash and cash equivalents<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Cash and cash equivalents include cash-in-hand, deposits held <span class=\"_ _0\"></span>with banks, and o<span class=\"_ _0\"></span>ther short-<span class=\"_ _0\"></span>term highly liquid in<span class=\"_ _0\"></span>vestments <span class=\"_ _0\"></span>with original maturities of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee months or less. Bank o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span><span class=\"_ _2e2\">drafts are classified as short-term borr</span><span class=\"_ _0\"></span>owings unless <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>orm part of a cash pooling arrangement wher<span class=\"_ _0\"></span>e ther<span class=\"_ _0\"></span>e is an intention to se<span class=\"_ _0\"></span>ttle on a net basis, in which case <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are r<span class=\"_ _0\"></span>eported net of<span class=\"_ _0\"></span> related <span class=\"_ _2e2\">cash balances.<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d2 h89\" id=\"_59fdbf0c-0b15-4ca8-9c45-8b753221ac8e\"><tr><td></td><td class=\"c n x4f1 y2933 w269 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td class=\"c n x4f2 y2933 w4d h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x28e h29 y2934 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x28f h26 y2934 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x290 h29 y2934 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y2934 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x293 h29 y2935 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x294 h26 y2935 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x295 h29 y2935 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2935 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28d3 w3d3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Cash at bank<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a8 y28d3 w18c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">83,202<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a9 y28d3 w74 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">65,809<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6aa y28d3 w75 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ab y28d3 w1b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w99 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank ov<span class=\"_ _0\"></span>erdraft<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2b4 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ac y2833 w2bb h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ad y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ae y2833 w54 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w3d4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Net cash and cash equivalents<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6af y2834 w18c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">83,202<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b0 y2834 w53 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3d ws16\">65,386<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b1 y2834 w75 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b2 y2834 w68 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td></tr></table>Cash and cash equivalents comprise cash and short-<span class=\"_ _0\"></span>term bank deposits with an original ma<span class=\"_ _0\"></span>turity of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>three months or<span class=\"_ _0\"></span> less, net of outstanding bank ov<span class=\"_ _0\"></span>erdrafts. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he carrying amount of<span class=\"_ _0\"></span> these assets appr<span class=\"_ _0\"></span>oximate <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alues. Substantially<span class=\"_ _0\"></span> all of<span class=\"_ _0\"></span> these assets ar<span class=\"_ _0\"></span>e categorised within le<span class=\"_ _0\"></span>vel 1 o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value hierarch<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group has <span class=\"_ _0\"></span>four<span class=\"_ _0\"></span> cash pooling arrangements in place at HSBC US (USD<span class=\"_ _0\"></span>), HSBC UK (<span class=\"_ _0\"></span>GBP<span class=\"_ _0\"></span>), Nat<span class=\"_ _0\"></span>W<span class=\"_ _0\"></span>est (<span class=\"_ _0\"></span>GBP) and Citibank (EUR).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "13 <span class=\"_ _3f\"> </span>Cash and cash equivalents<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Cash and cash equivalents include cash-in-hand, deposits held <span class=\"_ _0\"></span>with banks, and o<span class=\"_ _0\"></span>ther short-<span class=\"_ _0\"></span>term highly liquid in<span class=\"_ _0\"></span>vestments <span class=\"_ _0\"></span>with original maturities of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee months or less. Bank o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span><span class=\"_ _2e2\">drafts are classified as short-term borr</span><span class=\"_ _0\"></span>owings unless <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>orm part of a cash pooling arrangement wher<span class=\"_ _0\"></span>e ther<span class=\"_ _0\"></span>e is an intention to se<span class=\"_ _0\"></span>ttle on a net basis, in which case <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are r<span class=\"_ _0\"></span>eported net of<span class=\"_ _0\"></span> related <span class=\"_ _2e2\">cash balances.<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d2 h89\" id=\"_59fdbf0c-0b15-4ca8-9c45-8b753221ac8e\"><tr><td></td><td class=\"c n x4f1 y2933 w269 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td class=\"c n x4f2 y2933 w4d h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x28e h29 y2934 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x28f h26 y2934 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x290 h29 y2934 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y2934 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x293 h29 y2935 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x294 h26 y2935 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x295 h29 y2935 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2935 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28d3 w3d3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Cash at bank<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a8 y28d3 w18c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">83,202<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a9 y28d3 w74 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">65,809<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6aa y28d3 w75 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ab y28d3 w1b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w99 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank ov<span class=\"_ _0\"></span>erdraft<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2b4 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ac y2833 w2bb h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ad y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ae y2833 w54 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w3d4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Net cash and cash equivalents<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6af y2834 w18c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">83,202<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b0 y2834 w53 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3d ws16\">65,386<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b1 y2834 w75 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b2 y2834 w68 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td></tr></table>Cash and cash equivalents comprise cash and short-<span class=\"_ _0\"></span>term bank deposits with an original ma<span class=\"_ _0\"></span>turity of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>three months or<span class=\"_ _0\"></span> less, net of outstanding bank ov<span class=\"_ _0\"></span>erdrafts. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he carrying amount of<span class=\"_ _0\"></span> these assets appr<span class=\"_ _0\"></span>oximate <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alues. Substantially<span class=\"_ _0\"></span> all of<span class=\"_ _0\"></span> these assets ar<span class=\"_ _0\"></span>e categorised within le<span class=\"_ _0\"></span>vel 1 o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value hierarch<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group has <span class=\"_ _0\"></span>four<span class=\"_ _0\"></span> cash pooling arrangements in place at HSBC US (USD<span class=\"_ _0\"></span>), HSBC UK (<span class=\"_ _0\"></span>GBP<span class=\"_ _0\"></span>), Nat<span class=\"_ _0\"></span>W<span class=\"_ _0\"></span>est (<span class=\"_ _0\"></span>GBP) and Citibank (EUR).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Cash and cash equivalents include cash-in-hand, deposits held <span class=\"_ _0\"></span>with banks, and o<span class=\"_ _0\"></span>ther short-<span class=\"_ _0\"></span>term highly liquid in<span class=\"_ _0\"></span>vestments <span class=\"_ _0\"></span>with original maturities of<span class=\"_ _0\"></span> thr<span class=\"_ _0\"></span>ee months or less. Bank o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span><span class=\"_ _2e2\">drafts are classified as short-term borr</span><span class=\"_ _0\"></span>owings unless <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>orm part of a cash pooling arrangement wher<span class=\"_ _0\"></span>e ther<span class=\"_ _0\"></span>e is an intention to se<span class=\"_ _0\"></span>ttle on a net basis, in which case <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are r<span class=\"_ _0\"></span>eported net of<span class=\"_ _0\"></span> related <span class=\"_ _2e2\">cash balances.<span class=\"_ _2e2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "12 <span class=\"_ _3f\"> </span>T<span class=\"_ _5\"></span>rade and other receivables<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade r<span class=\"_ _0\"></span>eceivables including contract assets ar<span class=\"_ _0\"></span>e amounts due fr<span class=\"_ _0\"></span>om customers for<span class=\"_ _0\"></span> services performed in <span class=\"_ _0\"></span>the ordinary<span class=\"_ _0\"></span> course of business. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are initially<span class=\"_ _0\"></span> recognised at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value and subsequently<span class=\"_ _0\"></span> measured a<span class=\"_ _0\"></span><span class=\"_ _2e2\">t amortised cost using the eff</span><span class=\"_ _0\"></span>ective inter<span class=\"_ _0\"></span>est rate method. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he normal credit <span class=\"_ _0\"></span>terms are between 14-<span class=\"_ _0\"></span>30 day<span class=\"_ _0\"></span>s upon service provision, <span class=\"_ _0\"></span>with 30 day<span class=\"_ _0\"></span>s becoming a more pre<span class=\"_ _0\"></span>valent payment term.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group applies <span class=\"_ _0\"></span><span class=\"_ _2e2\">the IFRS 9 simplified approach f</span><span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trade and other<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>ables and follo<span class=\"_ _0\"></span>ws an expected cr<span class=\"_ _0\"></span>edit losses (ECLs<span class=\"_ _0\"></span>) approach f<span class=\"_ _0\"></span>or measuring <span class=\"_ _0\"></span>the allow<span class=\"_ _0\"></span>ance of its <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables. ECL<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>vision has been considered f<span class=\"_ _0\"></span>or Contract assets but it is vie<span class=\"_ _0\"></span>wed as immaterial. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group r<span class=\"_ _0\"></span>ecognises a loss allowance based on lif<span class=\"_ _0\"></span>etime ECLs at each r<span class=\"_ _0\"></span>eporting date. For<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>oices re<span class=\"_ _0\"></span>viewed on a portfolio basis (i.<span class=\"_ _0\"></span>e. not individually<span class=\"_ _0\"></span> revie<span class=\"_ _0\"></span>wed), <span class=\"_ _0\"></span>the loss allowance <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> ECLs is pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">vided at differing percen</span><span class=\"_ _0\"></span>tages determined based on historical collection experience, adjusted <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> forw<span class=\"_ _0\"></span>ard-looking mark<span class=\"_ _0\"></span><span class=\"_ _2e2\">et factors specific </span><span class=\"_ _0\"></span>to the debtors and the economic en<span class=\"_ _0\"></span>vironment. Certain exposur<span class=\"_ _0\"></span>es within <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables are individually<span class=\"_ _0\"></span> assessed for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which the Dir<span class=\"_ _0\"></span>ectors make judgemen<span class=\"_ _0\"></span>t on a client-by<span class=\"_ _0\"></span>-client basis as to <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> ability <span class=\"_ _0\"></span>to collect outstanding receiv<span class=\"_ _0\"></span>ables. When revie<span class=\"_ _0\"></span><span class=\"_ _2e2\">wing significant </span>outstanding inv<span class=\"_ _0\"></span>oices, the Dir<span class=\"_ _0\"></span>ectors consider qualitativ<span class=\"_ _0\"></span>e factors <span class=\"_ _0\"></span>that are av<span class=\"_ _0\"></span>ailable without undue cost or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> effort, such as a decr</span><span class=\"_ _0\"></span>ease in the debtor\u2019<span class=\"_ _0\"></span>s creditw<span class=\"_ _0\"></span>orthiness, changes in external or<span class=\"_ _0\"></span> internal credit ratings, macr<span class=\"_ _0\"></span>o-economic conditions, actual or e<span class=\"_ _0\"></span>xpected deterioration in business performance o<span class=\"_ _0\"></span>f an<span class=\"_ _0\"></span>y particular<span class=\"_ _0\"></span> debtor<span class=\"_ _0\"></span>, and o<span class=\"_ _0\"></span>ther kno<span class=\"_ _0\"></span>wn issues.<span class=\"_ _2e2\"> </span>Der<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognitio<span class=\"_ _2\"></span>n of trade an<span class=\"_ _2\"></span>d other re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther r<span class=\"_ _0\"></span>eceivables are der<span class=\"_ _0\"></span>ecognised when <span class=\"_ _0\"></span>the rights to r<span class=\"_ _0\"></span>eceive cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>these assets have e<span class=\"_ _0\"></span>xpired or<span class=\"_ _0\"></span> hav<span class=\"_ _0\"></span>e been transf<span class=\"_ _0\"></span>erred. On derecognition, an<span class=\"_ _0\"></span><span class=\"_ _2e2\">y diff</span><span class=\"_ _0\"></span>erence betw<span class=\"_ _0\"></span>een the carrying amount of<span class=\"_ _0\"></span> an asset and <span class=\"_ _0\"></span>the consideration receiv<span class=\"_ _0\"></span>ed is recognised in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss. For<span class=\"_ _0\"></span> critical accounting estimates r<span class=\"_ _0\"></span>egarding contract assets, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 2 <span class=\"ff24\">Operating segmen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1fb h88\" id=\"_8c463321-0d76-4b16-8efe-ea4ccd30bdf4\"><tr><td></td><td class=\"c n x684 y2930 w269 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td class=\"c n x685 y2930 w4d h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x686 h29 y2931 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x687 h26 y2931 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3df h29 y2931 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e0 h26 y2931 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x688 h29 y2932 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x689 h26 y2932 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x317 h29 y2932 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y2932 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b3 w3ba h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68a y28b3 w3bb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">245,525<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68b y28b3 w3bc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">25<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68c y28b3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68d y28b3 wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w3bd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68e y28b4 w3be h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">94,0<span class=\"_ _2\"></span>91<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68f y28b4 w3bf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,68<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x690 y28b4 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x691 y28b4 wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w3c0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x692 y28b5 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">5,87<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x693 y28b5 w3c1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">5,967<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x694 y28b5 w3c2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x695 y28b5 wd8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w3c3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Less allow<span class=\"_ _0\"></span>ance for<span class=\"_ _0\"></span> ECLs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x696 y28b6 w3c4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x697 y28b6 w3c5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">(3,<span class=\"_ _0\"></span>704<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x698 y28b6 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x699 y28b6 w54 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w3c6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables, contract assets and other<span class=\"_ _0\"></span> receivables \u2013 ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">t off E</span><span class=\"_ _0\"></span>CL<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69a y28b7 w3c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">336,850<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69b y28b7 w3c8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">348,356<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69c y28b7 w3c2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69d y28b7 wd8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w3c9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Prepa<span class=\"_ _0\"></span>yments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69e y283c w3ca h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">8,270<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69f y283c w3cb h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb8 wscd\">1<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>528<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x656 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a0 y283c w3cc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">6,488<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w3cd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other <span class=\"_ _0\"></span>taxes and social security<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a1 y283d w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a2 y283d wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a3 y283d w3ce h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">75<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a4 y283d w3cf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">8,950<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x492 y2834 w3d0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">345,<span class=\"_ _0\"></span>120<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a5 y2834 w6a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">363,884<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a6 y2834 w6b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">819<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a7 y2834 w3d1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls87 ws18\">15,4<span class=\"_ _2\"></span>46<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _5\"></span>rade r<span class=\"_ _0\"></span>eceivables ar<span class=\"_ _0\"></span>e non-interest-bearing current <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets.<span class=\"_ _2e2\"> </span></span>Contract assets repr<span class=\"_ _0\"></span>esent the contract r<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue earned but not inv<span class=\"_ _0\"></span>oiced at the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear end. It is based on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the unbilled<span class=\"_ _2\"></span> timesheets fr<span class=\"_ _0\"></span>om the contractors <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the services pr<span class=\"_ _0\"></span>ovided up <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he corresponding costs are sho<span class=\"_ _0\"></span>wn within <span class=\"_ _0\"></span>trade payables (<span class=\"_ _0\"></span>wher<span class=\"_ _0\"></span>e the contractor<span class=\"_ _0\"></span> has submitted an inv<span class=\"_ _0\"></span>oice<span class=\"_ _0\"></span>) and within accruals (in r<span class=\"_ _0\"></span>espect of<span class=\"_ _0\"></span> unsubmitted and unapprov<span class=\"_ _0\"></span>ed timeshee<span class=\"_ _0\"></span>ts) (no<span class=\"_ _0\"></span>te 14).<span class=\"_ _2e2\"> </span>In FY23, other<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>ables include \u00a30.<span class=\"_ _0\"></span>1 million (FY22: \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or loans giv<span class=\"_ _0\"></span>en to certain <span class=\"_ _0\"></span>former<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees to<span class=\"_ _0\"></span>wards <span class=\"_ _0\"></span>their subscription f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares (<span class=\"_ _0\"></span>note 23(b<span class=\"_ _5\"></span>)(iv)<span class=\"_ _0\"></span>). T<span class=\"_ _2e\"></span>racker<span class=\"_ _0\"></span> share loans ar<span class=\"_ _0\"></span>e unsecured and charged inter<span class=\"_ _0\"></span>est at a rate of<span class=\"_ _0\"></span> 2% (FY22: 2%). No such new<span class=\"_ _0\"></span> track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share loans w<span class=\"_ _0\"></span>ere giv<span class=\"_ _0\"></span>en to emplo<span class=\"_ _0\"></span>yees during <span class=\"_ _0\"></span>the current <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> or pr<span class=\"_ _0\"></span>evious <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>16 <span class=\"_ _3f\"> </span>O<span class=\"_ _2\"></span><span class=\"_ _2e2\">ther financial liabilities<span class=\"_ _2e2\"> </span></span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Financial l<span class=\"_ _0\"></span>iabilities<span class=\"_ _2e2\"> </span>All non-derivativ<span class=\"_ _0\"></span><span class=\"_ _2e2\">e financial liabilities are classified as \u2018financial liabilities measur</span><span class=\"_ _0\"></span>ed at amortised cost\u2019<span class=\"_ _2e\"></span><span class=\"_ _2e2\">. All financial liabilities </span>are recognised initially<span class=\"_ _0\"></span> at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value and net o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>transaction costs. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are subsequently<span class=\"_ _0\"></span> measured at amortised cost using <span class=\"_ _0\"></span>the <span class=\"_ _2e2\">effectiv</span><span class=\"_ _0\"></span>e interest rate method. F<span class=\"_ _0\"></span><span class=\"_ _2e2\">inancial liabilities are classified as current liabilities unless </span><span class=\"_ _0\"></span>the Group has an unconditional right to defer<span class=\"_ _0\"></span> settlement f<span class=\"_ _0\"></span>or a<span class=\"_ _0\"></span>t least 12 months after <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the r<span class=\"_ _0\"></span>eporting period.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial liabilities include trade and o</span><span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables and other<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial liabilities, including bank o</span><span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft and <span class=\"_ _2e2\">lease liabilities.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _0\"></span>he Group maintains a committed RCF<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> \u00a350.<span class=\"_ _0\"></span>0 million along with an uncommitted \u00a330<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0 million accordion facility<span class=\"_ _5\"></span>, both jointly pro<span class=\"_ _0\"></span>vided by<span class=\"_ _0\"></span> HSBC and Citibank, giving the Gr<span class=\"_ _0\"></span>oup an option <span class=\"_ _0\"></span>to increase its to<span class=\"_ _0\"></span>tal borrowings under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>facility<span class=\"_ _0\"></span> to \u00a380<span class=\"_ _0\"></span>.0 million. During the current and pre<span class=\"_ _0\"></span>vious <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Gr<span class=\"_ _0\"></span>oup did not draw do<span class=\"_ _0\"></span>wn under <span class=\"_ _0\"></span>these facilities. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group also has an uncommitted \u00a35.<span class=\"_ _0\"></span>0 million ov<span class=\"_ _0\"></span>erdraft facility<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>with HSBC, of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which \u00a3nil w<span class=\"_ _0\"></span>as drawn at the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end (FY22: \u00a30<span class=\"_ _0\"></span>.4 million).<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he RCF is subject <span class=\"_ _0\"></span><span class=\"_ _2e2\">to financial co</span><span class=\"_ _0\"></span>venants and an<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>funds borrow<span class=\"_ _0\"></span>ed under <span class=\"_ _0\"></span>the facility<span class=\"_ _0\"></span> bear<span class=\"_ _0\"></span> a minimum annual interest rate of<span class=\"_ _0\"></span> 1.2% abov<span class=\"_ _0\"></span>e the benchmark S<span class=\"_ _0\"></span>terling Overnight Inde<span class=\"_ _0\"></span>x A<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erage (SONIA<span class=\"_ _0\"></span>). As <span class=\"_ _0\"></span>the Group and <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> did not draw<span class=\"_ _0\"></span> down under<span class=\"_ _0\"></span> these facilities, the <span class=\"_ _0\"></span><span class=\"_ _2e2\">finance costs of</span><span class=\"_ _0\"></span> \u00a30.<span class=\"_ _0\"></span>7 million (FY22: \u00a30<span class=\"_ _0\"></span>.5 million) <span class=\"_ _0\"></span>were mainly<span class=\"_ _0\"></span> rela<span class=\"_ _0\"></span>ted to lease inter<span class=\"_ _0\"></span>est.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he cov<span class=\"_ _0\"></span>enants, which <span class=\"_ _0\"></span>the RCF is subject <span class=\"_ _0\"></span>to, r<span class=\"_ _0\"></span>equire <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span><span class=\"_ _2e2\">to maintain financial ratios o</span><span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> interest co<span class=\"_ _0\"></span>ver<span class=\"_ _5\"></span>, leverage and guarantor cov<span class=\"_ _0\"></span>er (<span class=\"_ _0\"></span>note 23(b<span class=\"_ _0\"></span>)(iii)<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group has complied <span class=\"_ _0\"></span>with these co<span class=\"_ _0\"></span>venants <span class=\"_ _0\"></span>throughout <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s exposure <span class=\"_ _0\"></span>to interest rates, liquidity<span class=\"_ _5\"></span>, foreign curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> and capital management risks is disclosed in note 23<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Reconcilia<span class=\"_ _0\"></span>tion of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities to cash </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">flows arising </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span><span class=\"_ _2e2\">financing activities:<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w412 h8e\" id=\"_d0612b54-e456-463b-9c3c-f3b03d6da889\"><tr><td class=\"c n x258 y293f w413 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Balance at 1 December 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e9 y293f w414 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">35,0<span class=\"_ _2\"></span>68<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5a y2940 ff9 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Cash flows:<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y2941 w415 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Interest paid <span class=\"_ _0\"></span>to bank<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ea y2941 w113 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2942 w416 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pa<span class=\"_ _0\"></span>yments of principal and in<span class=\"_ _0\"></span>terest element of<span class=\"_ _0\"></span> lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e3 y2942 w15c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(14<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>51<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2943 w417 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span><span class=\"_ _2e2\">otal cash flows<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x6eb y2943 w418 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">(<span class=\"_ _0\"></span>14,388<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2944 w419 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lease increases<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ec y2944 w41a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">14,<span class=\"_ _0\"></span>773<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2945 w41b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Lease termination<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ed y2945 w41c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb9 wsce\">(2<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _28\"></span>4)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y2946 ff6 fs3 fc2 sc0 ls5 ws0\">Other mo<span class=\"_ _0\"></span>vements<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h6 y2947 ff6 fs3 fc2 sc0 lsb7 wscc\">543<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2926 w41d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Balance at 30 No<span class=\"_ _0\"></span>vember 2022 and 1 December<span class=\"_ _0\"></span> 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ee y2926 w41e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">33,702<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5a y2948 ff9 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Cash flows:<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y2949 w415 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Interest paid <span class=\"_ _0\"></span>to bank<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x653 y2949 w41f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls2e ws33\">(93)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294a w416 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pa<span class=\"_ _0\"></span>yments of principal and in<span class=\"_ _0\"></span>terest element of<span class=\"_ _0\"></span> lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ef y294a w420 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5d ws6b\">(<span class=\"_ _0\"></span>14,855<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294b w417 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span><span class=\"_ _2e2\">otal cash flows<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x6f0 y294b w421 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">(1<span class=\"_ _0\"></span>4,948<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294c w419 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lease increases<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6f1 y294c w422 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">11<span class=\"_ _28\"></span>,47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294d w41b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Lease termination<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6f2 y294d w423 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _28\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y294e ff6 fs3 fc2 sc0 ls5 ws0\">Other mo<span class=\"_ _0\"></span>vements<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h6 y294f ff6 fs3 fc2 sc0 ls41 ws47\">342<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2834 w129 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Balance at 30 No<span class=\"_ _0\"></span>vember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6f3 y2834 w424 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">2<span class=\"_ _2\"></span>9,0<span class=\"_ _2\"></span>17<span class=\"_ _2e2\"> </span></div></td></tr></table>6<span class=\"_ _2e2\"> </span>6<span class=\"_ _2e2\"> </span>6. <span class=\"_ _1\"> </span>Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r mo<span class=\"_ _2\"></span>vem<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>Y23 an<span class=\"_ _2\"></span>d FY2<span class=\"_ _2\"></span>2 pr<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>y com<span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>d unw<span class=\"_ _2\"></span>ind o<span class=\"_ _2\"></span>f th<span class=\"_ _2\"></span>e di<span class=\"_ _2\"></span>sc<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt on l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se l<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>bi<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d fo<span class=\"_ _2\"></span>rex r<span class=\"_ _2\"></span>eva<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>n<span class=\"_ _2e2\"> </span><div class=\"t m0 h2b ff7 fs8 fc2 sc0 ls5 ws0 gs395\">23 <span class=\"_ _3f\"> </span><span class=\"_ _2e2\">Financial instruments and fina</span><span class=\"_ _0\"></span>ncial risk management<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs396\">(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>)  Financial instruments<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs397\">T<span class=\"_ _0\"></span>he Group holds and uses <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial instruments to </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">finance its operations and to manage its in</span><span class=\"_ _0\"></span>terest rate and liquidity<span class=\"_ _0\"></span> risks. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs398\">primarily <span class=\"_ _0\"></span><span class=\"_ _2e2\">finances its operations using share capital, r</span><span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue and borrowings.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs399\">T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he accounting classification of</span><span class=\"_ _0\"></span> each category<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial instruments and </span><span class=\"_ _0\"></span>their carrying amounts ar<span class=\"_ _0\"></span>e set out below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h29 ff2 fs19 fc2 sc0 ls5 ws0 gs39a\">\u00a3\u2019000<span class=\"_ _1f1\"> </span><span class=\"lsc5 wse9\">Note<span class=\"_ _2e2\"> </span></span></div><div class=\"gs39b\"><table class=\"s w536 h9c\" id=\"_782f6523-038c-41ae-8618-c5aaaa1bdfdf\"><tr><td></td><td></td><td></td><td class=\"t m0 x846 h29 y29af ff2 fs19 fc2 sc0 ls5 ws1c\">Elected to be </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x510 h29 y29b0 ff2 fs19 fc2 sc0 ls5 ws0\">Measured at </td><td class=\"t m0 x847 h29 y29b1 ff2 fs19 fc2 sc0 ls5 ws0\">measured at </td><td class=\"t m0 x296 h29 y29b2 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal  </td></tr><tr><td></td><td></td><td class=\"t m0 x848 h29 y29b3 ff2 fs19 fc2 sc0 ls5 ws0\">amortised </td><td class=\"t m0 x849 h29 y29b4 ff2 fs19 fc2 sc0 ls5 ws1c\">FV through </td><td class=\"t m0 x799 h29 y29b5 ff2 fs19 fc2 sc0 ls5 ws0\">carrying </td></tr><tr><td></td><td></td><td class=\"t m0 x84a h29 y29b6 ff2 fs19 fc2 sc0 ls5 ws0\">cost<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x84b h29 y29b7 ff2 fs19 fc2 sc0 ls5 ws0\">OCI<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x84c h29 y29b8 ff2 fs19 fc2 sc0 ls5 ws0\">amount<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y29b9 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x25a h5 y29ba ff2 fs3 fc2 sc0 ls5 ws0\">Financial assets<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b3 w537 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables and contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x84d y28b3 w75 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x84e y28b3 w20b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">330,97<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x84f y28b3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x850 y28b3 w20b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">330,97<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28b4 w538 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x851 y28b4 w75 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x852 y28b4 w539 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5,011<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x853 y28b4 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x854 y28b4 w53a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5,0<span class=\"_ _2\"></span>11<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28b5 w71 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Cash and cash equivalents<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x855 y28b5 w53b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x856 y28b5 w73 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">83<span class=\"_ _2\"></span>,202<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x857 y28b5 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x858 y28b5 w53c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">83,<span class=\"_ _2\"></span>202<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y29bb ff2 fs3 fc2 sc0 ls5 ws0\">Financial liabilities<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b7 w99 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank ov<span class=\"_ _0\"></span>erdraft<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x859 y28b7 w53d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85a y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85b y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85c y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y283c w53e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade pay<span class=\"_ _0\"></span>ables and accruals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85d y283c w53f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">14<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85e y283c w540 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">(1<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85f y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x860 y283c w541 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">(1<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>7,<span class=\"_ _2c\"></span>5<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y283d w542 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other pa<span class=\"_ _0\"></span>yables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x861 y283d w53f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">14<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x862 y283d w543 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">(9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x863 y283d w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x864 y283d w544 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">(<span class=\"_ _2\"></span>9,1<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2834 wa1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x865 y2834 w545 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">15,<span class=\"_ _0\"></span>16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x866 y2834 w90 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls18 ws15\">(2<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>17<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x867 y2834 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x868 y2834 w546 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls18 ws15\">(29<span class=\"_ _2\"></span>,0<span class=\"_ _2\"></span>17<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls10 ws26 gs3ba\">(i)  Capital risk managemen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3bb\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s objectives <span class=\"_ _0\"></span>when managing capital are to saf<span class=\"_ _0\"></span>eguard <span class=\"_ _0\"></span>the Group and its subsidiaries\u2019 ability<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to continue as going concerns </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3bc\">to pro<span class=\"_ _0\"></span>vide returns f<span class=\"_ _0\"></span>or shar<span class=\"_ _0\"></span><span class=\"_ _2e2\">eholders and benefits for</span><span class=\"_ _0\"></span> other<span class=\"_ _0\"></span> stak<span class=\"_ _0\"></span>eholders and to maintain an op<span class=\"_ _0\"></span>timal capital structure to minimise <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3bd\">cost of<span class=\"_ _0\"></span> capital.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3be\">In order<span class=\"_ _0\"></span> to maintain or<span class=\"_ _0\"></span> adjust the capital structur<span class=\"_ _0\"></span>e, the Gr<span class=\"_ _0\"></span>oup may<span class=\"_ _0\"></span> adjust the amoun<span class=\"_ _0\"></span>t of dividends paid <span class=\"_ _0\"></span>to shareholders, dela<span class=\"_ _0\"></span>y or </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3bf\">reduce <span class=\"_ _0\"></span>the settlement of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares, sell assets <span class=\"_ _0\"></span>to reduce debt, r<span class=\"_ _0\"></span>eturn capital to shar<span class=\"_ _0\"></span>eholders or issue ne<span class=\"_ _0\"></span>w shares, subject </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3c0\">to applicable rules. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019s polic<span class=\"_ _0\"></span>y is <span class=\"_ _0\"></span>to settle <span class=\"_ _0\"></span>the v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s shares. During <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, certain <span class=\"_ _0\"></span>vested </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3c1\">and unv<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es w<span class=\"_ _0\"></span>ere settled b<span class=\"_ _0\"></span>y issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares or<span class=\"_ _0\"></span> using <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares purchased <span class=\"_ _0\"></span>from the mark<span class=\"_ _0\"></span>et (<span class=\"_ _0\"></span>note 19(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>)).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3c2\">T<span class=\"_ _0\"></span>he capital structure of<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup consists of<span class=\"_ _0\"></span> equity a<span class=\"_ _0\"></span>ttributable to owners o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the parent of<span class=\"_ _0\"></span> \u00a3222.9 million (FY22: \u00a3200<span class=\"_ _0\"></span>.4 million), </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3c3\">comprising share capital, share pr<span class=\"_ _0\"></span>emium, other r<span class=\"_ _0\"></span>eserves and r<span class=\"_ _0\"></span>etained earnings as disclosed in the Consolidated S<span class=\"_ _0\"></span>tatement of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3c4\">Changes in Equity<span class=\"_ _0\"></span> and net cash of<span class=\"_ _0\"></span> \u00a383.2 million (FY22: \u00a365.4 million<span class=\"_ _0\"></span>), comprising cash and cash equivalents less bank o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs3c5\">(no<span class=\"_ _0\"></span><span class=\"_ _2e2\">te 13).<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3c6\">Excep<span class=\"_ _0\"></span>t for<span class=\"_ _0\"></span> compliance with certain bank co<span class=\"_ _0\"></span>venan<span class=\"_ _0\"></span>ts (note 23(b<span class=\"_ _5\"></span>)(iii)), the Gr<span class=\"_ _0\"></span>oup is not subject to an<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xternally<span class=\"_ _0\"></span> imposed capital </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws27 gs3c7\">requirements.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs3c8\">(ii) <span class=\"_ _3b\"> </span>Foreign cu<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>ncy exchange ri<span class=\"_ _2\"></span>sk man<span class=\"_ _2\"></span>agement<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3c9\">T<span class=\"_ _0\"></span>he Group uses S<span class=\"_ _0\"></span>terling as its presentation currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>. I<span class=\"_ _0\"></span>t undertakes <span class=\"_ _0\"></span>transactions in a number o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>encies. Consequently<span class=\"_ _0\"></span>, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3ca\">exposures <span class=\"_ _0\"></span>to ex<span class=\"_ _0\"></span><span class=\"_ _2e2\">change rate fluctua</span><span class=\"_ _0\"></span>tions do arise. Such ex<span class=\"_ _0\"></span>change rate mov<span class=\"_ _0\"></span><span class=\"_ _2e2\">ements affect </span><span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s transactional re<span class=\"_ _0\"></span>venues, cost o<span class=\"_ _0\"></span>f </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3cb\">sales, the <span class=\"_ _0\"></span>translation of<span class=\"_ _0\"></span> earnings and the net asse<span class=\"_ _0\"></span>ts/liabilities of its o<span class=\"_ _0\"></span>verseas opera<span class=\"_ _0\"></span>tions.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3cc\">T<span class=\"_ _0\"></span>he Group is also e<span class=\"_ _0\"></span>xposed to <span class=\"_ _0\"></span>foreign currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> risks fr<span class=\"_ _0\"></span>om the <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f net in<span class=\"_ _0\"></span>vestments outside <span class=\"_ _0\"></span>the United Kingdom. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he intercompan<span class=\"_ _0\"></span>y </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3cd\">loans which ar<span class=\"_ _0\"></span>e trea<span class=\"_ _0\"></span>ted as net inv<span class=\"_ _0\"></span>estments in for<span class=\"_ _0\"></span>eign operations are not planned <span class=\"_ _0\"></span>to be settled in <span class=\"_ _0\"></span>the for<span class=\"_ _0\"></span>eseeable future as <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3ce\">deemed to be a part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investmen<span class=\"_ _0\"></span>t. T<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span>efore, e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xchange diff</span><span class=\"_ _0\"></span>erences arising fr<span class=\"_ _0\"></span>om the <span class=\"_ _0\"></span>translation of<span class=\"_ _0\"></span> the ne<span class=\"_ _0\"></span>t investment loans ar<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3cf\">taken in<span class=\"_ _0\"></span>to equity<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3d0\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s businesses generally raise in<span class=\"_ _0\"></span>voices and incur<span class=\"_ _0\"></span> expenses in <span class=\"_ _0\"></span>their local currencies. L<span class=\"_ _0\"></span>ocal currenc<span class=\"_ _0\"></span>y cash generated is </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3d1\">remitted <span class=\"_ _0\"></span>via intercompan<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>transfers <span class=\"_ _0\"></span>to the United Kingdom. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup generally con<span class=\"_ _0\"></span>verts <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> balances into Sterling <span class=\"_ _0\"></span>to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3d2\"><span class=\"_ _2e2\">manage its cash flow</span><span class=\"_ _0\"></span>s.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h49 ffd fs2 fc2 sc0 ls1c ws1b gs3d3\">Foreign currency sensitivit<span class=\"_ _2\"></span>y analysis<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3d4\">T<span class=\"_ _0\"></span>he Group is mainly<span class=\"_ _0\"></span> exposed <span class=\"_ _0\"></span>to the E<span class=\"_ _0\"></span>uro and <span class=\"_ _0\"></span>the US Dollar<span class=\"_ _0\"></span>. If<span class=\"_ _0\"></span> the E<span class=\"_ _0\"></span>uro or<span class=\"_ _0\"></span> the US Dollar<span class=\"_ _0\"></span> strengthened against S<span class=\"_ _0\"></span>terling by<span class=\"_ _0\"></span> a mov<span class=\"_ _0\"></span>ement </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3d5\">of<span class=\"_ _0\"></span> 10%, the anticipated impact on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s results in <span class=\"_ _0\"></span>terms of <span class=\"_ _0\"></span>translational exposur<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span><span class=\"_ _2e2\">ould be an increase in profit be</span><span class=\"_ _0\"></span>fore income </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3d6\">tax of<span class=\"_ _0\"></span> \u00a38.7 million and \u00a32.<span class=\"_ _0\"></span>6 million (FY22: \u00a36.9 million and \u00a33.4 million<span class=\"_ _0\"></span>) r<span class=\"_ _0\"></span>espectively<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>with a similar<span class=\"_ _0\"></span> decrease if<span class=\"_ _0\"></span> the E<span class=\"_ _0\"></span>uro or <span class=\"_ _0\"></span>the US </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3d7\">Dollar <span class=\"_ _0\"></span>weak<span class=\"_ _0\"></span>ened against Sterling b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> 10%.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs3d8\">(iii) <span class=\"_ _3b\"> </span>Liquid<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>k manage<span class=\"_ _2\"></span>ment<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3d9\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s treasury<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>function centrally coor<span class=\"_ _0\"></span>dinates relationships <span class=\"_ _0\"></span>with banks, manages borro<span class=\"_ _0\"></span>wing requirements, <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>eign exchange </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3da\">needs and cash management. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group has access <span class=\"_ _0\"></span>to a committed RCF of<span class=\"_ _0\"></span> \u00a350<span class=\"_ _0\"></span>.0 million along <span class=\"_ _0\"></span>with an uncommitted \u00a330.<span class=\"_ _0\"></span>0 million </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3db\">accordion facility<span class=\"_ _0\"></span> in place <span class=\"_ _0\"></span>with HSBC and Citibank, giving the Gr<span class=\"_ _0\"></span>oup an option to incr<span class=\"_ _0\"></span>ease its to<span class=\"_ _0\"></span>tal borrowings under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>facility </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3dc\">to \u00a380.<span class=\"_ _0\"></span>0 million. <span class=\"_ _0\"></span>All these <span class=\"_ _0\"></span>facilities remained undrawn on 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2023 and 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2022. T<span class=\"_ _5\"></span>he Group also has an<span class=\"_ _2\"></span> </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3dd\">uncommitted \u00a35.0 million o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft facility<span class=\"_ _0\"></span> with HSBC of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which \u00a3nil (FY22: \u00a30.4 million<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>was used at the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear end. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3de\">T<span class=\"_ _0\"></span>he RCF is subject <span class=\"_ _0\"></span>to certain cov<span class=\"_ _0\"></span>enants requiring <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span><span class=\"_ _2e2\">to maintain financial ratios o</span><span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> interest co<span class=\"_ _0\"></span>ver<span class=\"_ _5\"></span>, leverage and guarantor </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws2a gs3df\">cov<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he Group complied with these covenants thr<span class=\"_ _0\"></span>oughout the year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3e0\">(1) <span class=\"_ _a3\"> </span>Interest cov<span class=\"_ _0\"></span>er: the ratio o<span class=\"_ _0\"></span>f EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> to net <span class=\"_ _0\"></span><span class=\"_ _2e2\">finance charges shall not be less </span><span class=\"_ _0\"></span>than the ra<span class=\"_ _0\"></span>tio of 4:1 at an<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> time;<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3e1\">(2)   <span class=\"_ _135\"></span>Lev<span class=\"_ _0\"></span>erage: the ratio o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>total net debt on <span class=\"_ _0\"></span>the last day<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> a period to <span class=\"_ _0\"></span>the adjusted EBITD<span class=\"_ _0\"></span>A in r<span class=\"_ _0\"></span>espect of<span class=\"_ _0\"></span> that period shall not e<span class=\"_ _0\"></span>xceed </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3e2\">the ratio of<span class=\"_ _0\"></span> 3:1; and<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3e3\">(3)   <span class=\"_ _2b\"></span>Guarantor co<span class=\"_ _0\"></span>ver: <span class=\"_ _0\"></span>the aggregate adjusted EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> and gross assets of<span class=\"_ _0\"></span> all the guarantor<span class=\"_ _0\"></span> subsidiaries must at all <span class=\"_ _0\"></span>times represen<span class=\"_ _0\"></span>t at </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3e4\">least 80% of<span class=\"_ _0\"></span> the adjusted EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> and gross assets of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group as a <span class=\"_ _0\"></span>whole.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs3e6\">\u00a3\u2019000<span class=\"_ _2a5\"> </span><span class=\"ls70 ws82\">Note<span class=\"_ _2e2\"> </span></span></div><div class=\"gs1b7\"><table class=\"s w547 h9d\" id=\"_2b26ea95-3e9b-4b71-aba3-c4bde25f4365\"><tr><td></td><td></td><td></td><td class=\"t m0 x869 h26 y29bc ff6 fs19 fc2 sc0 ls5 ws49\">Elected to be </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x86a h26 y29bd ff6 fs19 fc2 sc0 ls5 ws0\">Measured </td><td class=\"t m0 x86b h26 y29be ff6 fs19 fc2 sc0 ls5 ws0\">measured at  </td><td class=\"t m0 x3e1 h26 y29bf ff6 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal  </td></tr><tr><td></td><td></td><td class=\"t m0 x31e h26 y29c0 ff6 fs19 fc2 sc0 ls5 ws0\"> at amortised </td><td class=\"t m0 x86c h26 y29c1 ff6 fs19 fc2 sc0 ls5 ws49\">FV thr<span class=\"_ _0\"></span>ough <span class=\"ws0\"> </span></td><td class=\"t m0 x86d h26 y29c2 ff6 fs19 fc2 sc0 ls5 ws0\">carrying </td></tr><tr><td></td><td></td><td class=\"t m0 x86e h26 y29c3 ff6 fs19 fc2 sc0 ls5 ws0\">cost<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x86f h26 y29c4 ff6 fs19 fc2 sc0 ls5 ws0\">OCI<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x870 h26 y29c5 ff6 fs19 fc2 sc0 ls5 ws0\">amount<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h5 y29c6 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h5 y29c7 ff2 fs3 fc2 sc0 ls5 ws0\">Financial assets<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y29c8 w548 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables and contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x871 y29c8 w261 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x872 y29c8 w549 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">342,3<span class=\"_ _2\"></span>89<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x873 y29c8 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x874 y29c8 w549 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">342,3<span class=\"_ _2\"></span>89<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x281 h6 y29c9 ff6 fs3 fc2 sc0 ls5 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2e2\"> </span></td><td class=\"c n x875 y29ca w1b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x876 y29ca w54a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x877 y29ca w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x878 y29ca w54b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28d1 w54c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Cash and cash equivalents<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x879 y28d1 w477 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls96 wsa3\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87a y28d1 w74 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">65,809<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87b y28d1 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87c y28d1 w74 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">65,809<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29cb ff2 fs3 fc2 sc0 ls5 ws0\">Financial liabilities<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y29cc w54d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Bank ov<span class=\"_ _0\"></span>erdraft<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x879 y29cc w477 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls96 wsa3\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87d y29cc w54e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87e y29cc w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87f y29cc w54f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28d3 w550 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade pay<span class=\"_ _0\"></span>ables and accruals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x880 y28d3 w9c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">14<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x881 y28d3 w4e0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x882 y28d3 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x883 y28d3 w551 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9,<span class=\"_ _28\"></span>2<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x281 h6 y29cd ff6 fs3 fc2 sc0 ls5 ws0\">Other pa<span class=\"_ _0\"></span>yables<span class=\"_ _2e2\"> </span></td><td class=\"c n x884 y2833 w9c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">14<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x885 y2833 w552 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>89<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x886 y2833 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x887 y2833 w553 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2834 w554 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x888 y2834 w555 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x889 y2834 w556 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(33<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>02)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x88a y2834 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x88b y2834 w557 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>70<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 hf ff6 fsb fc2 sc0 ls5 ws0 gs3e7\">8<span class=\"_ _2e2\"> </span></div><div class=\"t m0 hf ff6 fsb fc2 sc0 ls5 ws0 gs3e8\">8<span class=\"_ _2e2\"> </span></div><div class=\"t m0 he ff6 fsa fc2 sc0 ls5 ws0 gs3e9\">8. <span class=\"_ _1\"> </span> <span class=\"_ _2d\"></span>O<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>es c<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>e ma<span class=\"_ _2\"></span>inl<span class=\"_ _2\"></span>y re<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>al d<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>sit<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>nd s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span><span class=\"_ _2e2\">ff lo</span><span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d excl<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>e no<span class=\"_ _2\"></span><span class=\"_ _2e2\">n-fi</span><span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>. O<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er p<span class=\"_ _2\"></span>ayab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ise m<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>nl<span class=\"_ _2\"></span>y ca<span class=\"_ _2\"></span>sh i<span class=\"_ _2\"></span>n tr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>t an<span class=\"_ _2\"></span>d oth<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r tr<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>e cre<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>ito<span class=\"_ _2\"></span>rs a<span class=\"_ _2\"></span>nd </div><div class=\"t m0 he ff6 fsa fc2 sc0 ls5 ws0 gs3ea\">excl<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>e no<span class=\"_ _2\"></span><span class=\"_ _2e2\">n-fi</span><span class=\"_ _2\"></span>nan<span class=\"_ _2\"></span>ci<span class=\"_ _2\"></span>al l<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>bil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he p<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>or y<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>r bal<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>s of o<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>es a<span class=\"_ _2\"></span>nd o<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er p<span class=\"_ _2\"></span>ayab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s we<span class=\"_ _2\"></span>re r<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ed to c<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t t<span class=\"_ _2\"></span>wo pr<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on e<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>. Fir<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>tl<span class=\"_ _2\"></span>y, in FY2<span class=\"_ _2\"></span>2, a b<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce of \u00a3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.6 </div><div class=\"t m0 he ff6 fsa fc2 sc0 ls5 ws0 gs3eb\">mil<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>, wh<span class=\"_ _2\"></span>ich s<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>ul<span class=\"_ _2\"></span>d hav<span class=\"_ _2\"></span>e for<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>ed p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>f oth<span class=\"_ _2\"></span>er r<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>iva<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>es a<span class=\"_ _2\"></span>nd s<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>y of o<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r pa<span class=\"_ _2\"></span>yab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>, was s<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>wn ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>. Af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r de<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>ed r<span class=\"_ _2\"></span>evi<span class=\"_ _2\"></span>ew, ma<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt c<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>d th<span class=\"_ _2\"></span>at p<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>n on </div><div class=\"t m0 he ff6 fsa fc2 sc0 ls5 ws0 gs3ec\">a gr<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s ba<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>s is m<span class=\"_ _2\"></span>ore a<span class=\"_ _2\"></span>pp<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>ly, \u00a30.<span class=\"_ _2\"></span>6 mi<span class=\"_ _2\"></span>ll<span class=\"_ _2\"></span>ion m<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>nl<span class=\"_ _2\"></span>y in t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>nd s<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l se<span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>ty<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d ite<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>s wer<span class=\"_ _2\"></span>e in<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tl<span class=\"_ _2\"></span>y pr<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>d as p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>f ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r pay<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s cl<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span><span class=\"_ _2e2\">fie</span><span class=\"_ _2\"></span>d as h<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>d at </div><div class=\"t m0 he ff6 fsa fc2 sc0 ls5 ws0 gs3ed\">am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>, th<span class=\"_ _2\"></span>e pr<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>r yea<span class=\"_ _2\"></span>r ba<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>es o<span class=\"_ _2\"></span>f ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r re<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>s, \u00a3<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>8 mi<span class=\"_ _2\"></span>ll<span class=\"_ _2\"></span>ion<span class=\"_ _2\"></span>, an<span class=\"_ _2\"></span>d ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r pay<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s, \u00a3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>9 mil<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>, wer<span class=\"_ _2\"></span>e re<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d to \u00a3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.4 m<span class=\"_ _2\"></span>ill<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>n an<span class=\"_ _2\"></span>d \u00a31<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>9 mi<span class=\"_ _2\"></span>ll<span class=\"_ _2\"></span>ion r<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vel<span class=\"_ _2\"></span>y. </div><div class=\"t m0 he ff6 fsa fc2 sc0 ls5 ws0 gs3ee\">Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r th<span class=\"_ _2\"></span>an n<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>e 23, t<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>re i<span class=\"_ _2\"></span>s no i<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on a<span class=\"_ _2\"></span>ny ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r pr<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span><span class=\"_ _2e2\">y fi</span><span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ial s<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t or n<span class=\"_ _2\"></span>ote<span class=\"_ _2\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls6a ws7b gs3ef\">(b<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span> <span class=\"_ _3b\"> </span>Financial risk<span class=\"_ _0\"></span> factor<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3f0\">T<span class=\"_ _0\"></span>he Group reports in S<span class=\"_ _0\"></span>terling and pay<span class=\"_ _0\"></span>s dividends out of S<span class=\"_ _0\"></span><span class=\"_ _2e2\">terling profits. </span><span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he role o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s corporate tr<span class=\"_ _0\"></span>easury <span class=\"_ _0\"></span>function is to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3f1\">manage and monitor e<span class=\"_ _0\"></span>xternal and internal funding r<span class=\"_ _0\"></span><span class=\"_ _2e2\">equirements and financial risk</span><span class=\"_ _0\"></span>s in support of<span class=\"_ _0\"></span> corporate objectives. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>reasury </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3f2\">activities are go<span class=\"_ _0\"></span>verned b<span class=\"_ _0\"></span>y policies and pr<span class=\"_ _0\"></span>ocedures appro<span class=\"_ _0\"></span>ved b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Board. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> tr<span class=\"_ _0\"></span>easury managemen<span class=\"_ _0\"></span>t committee, chaired by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Chief </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3f3\"><span class=\"_ _2e2\">Financial Officer</span><span class=\"_ _0\"></span>, meets on a mon<span class=\"_ _0\"></span>thly basis <span class=\"_ _0\"></span>to re<span class=\"_ _0\"></span>view<span class=\"_ _0\"></span> treasury<span class=\"_ _0\"></span> activities and its members receiv<span class=\"_ _0\"></span>e management information r<span class=\"_ _0\"></span>elating </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3f4\">to tr<span class=\"_ _0\"></span>easury activities. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s internal auditors periodically<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>view <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> internal control envir<span class=\"_ _0\"></span>onment and compliance with </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3f5\">policies and procedures.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3f6\">Each y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Board r<span class=\"_ _0\"></span>eview<span class=\"_ _0\"></span>s the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s currenc<span class=\"_ _0\"></span>y hedging strategy<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to ensure it is appropriate. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup does not hold or<span class=\"_ _0\"></span> issue </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3f7\">derivativ<span class=\"_ _0\"></span><span class=\"_ _2e2\">e financial instruments </span><span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> speculative purposes and its <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span><span class=\"_ _2e2\"> policies specifically</span><span class=\"_ _0\"></span> prohibit such activity<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>All <span class=\"_ _0\"></span>transactions in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3f8\"><span class=\"_ _2e2\">financial instruments are undertak</span><span class=\"_ _0\"></span>en to manage <span class=\"_ _0\"></span>the risks arising <span class=\"_ _0\"></span>from underlying business activities, not <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> speculation.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3f9\">T<span class=\"_ _0\"></span>he Group corporate <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> function enters in<span class=\"_ _0\"></span>to a limited number of<span class=\"_ _0\"></span> deriva<span class=\"_ _0\"></span>tive <span class=\"_ _0\"></span>transactions, principally curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> swaps and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3fa\">forwar<span class=\"_ _0\"></span>d currency<span class=\"_ _0\"></span> contracts, <span class=\"_ _0\"></span>with the purpose of<span class=\"_ _0\"></span> managing <span class=\"_ _0\"></span>the currency<span class=\"_ _0\"></span> risks arising <span class=\"_ _0\"></span>from operations and <span class=\"_ _0\"></span><span class=\"_ _2e2\">financing of</span><span class=\"_ _0\"></span> subsidiaries.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3fb\">A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the G<span class=\"_ _0\"></span>roup had net f<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change sw<span class=\"_ _0\"></span>aps of:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs3fc\">Currency<span class=\"_ _2e2\"> </span></div><div class=\"gs3fd\"><table class=\"s w558 h9e\" id=\"_9edf25ae-9e3f-496f-86a4-2621809742f7\"><tr><td></td><td class=\"t m0 x688 h29 y29ce ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x689 h29 y29ce ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x317 h26 y29ce ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y29ce ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x595 h29 y29cf ff2 fs19 fc2 sc0 ls5 ws0\">LCC<span class=\"_ _0\"></span>Y\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x88c h29 y29cf ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x88d h26 y29cf ff6 fs19 fc2 sc0 ls5 ws0\">LCC<span class=\"_ _0\"></span>Y\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x318 h26 y29cf ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b2 w559 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">United <span class=\"_ _0\"></span>Arab Emirates Dirham (AED<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x88e y28b2 w55a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">22<span class=\"_ _2\"></span>,031<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x88f y28b2 w55b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">4,75<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x890 y28b2 w55c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">2,2<span class=\"_ _2\"></span>18<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x891 y28b2 w55d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">501<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28e0 w55e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Canadian Dollar (<span class=\"_ _0\"></span>CAD<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x892 y28e0 w55f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x893 y28e0 w560 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls32 wsfb\">(8<span class=\"_ _28\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x894 y28e0 w16a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x895 y28e0 w561 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w562 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Swiss F<span class=\"_ _0\"></span>ranc (<span class=\"_ _0\"></span>CHF)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x896 y28b4 w563 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">339<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x897 y28b4 w564 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb8 wscd\">307<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x898 y28b4 w35d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls2f ws43\">(<span class=\"_ _2\"></span>75<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x899 y28b4 w565 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">(666<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w566 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Euro (EUR)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89a y28b5 w567 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,<span class=\"_ _2\"></span>26<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89b y28b5 w568 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7,<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89c y28b5 w569 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">(1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89d y28b5 w56a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">(1<span class=\"_ _0\"></span>3,04<span class=\"_ _0\"></span>1)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w56b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Hong K<span class=\"_ _0\"></span>ong Dollar (HKD<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89e y28d2 w56c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">6<span class=\"_ _2\"></span>,958<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5cf y28d2 w25e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">706<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89f y28d2 w56d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>,5<span class=\"_ _2\"></span>59<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a0 y28d2 w56e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">590<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w56f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws72\">Japanese Y<span class=\"_ _5\"></span>en (JP<span class=\"_ _0\"></span>Y)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a1 y28b7 w570 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">(<span class=\"_ _0\"></span>982<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span>198)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a2 y28b7 w1c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">(5,245<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a3 y28b7 w571 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d1 y28b7 w572 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls34 wsfc\">(3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w573 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Singapore Dollar<span class=\"_ _0\"></span> (SGD<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a4 y283c w574 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">(<span class=\"_ _2\"></span>7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>2<span class=\"_ _28\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a5 y283c w342 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse8 ws109\">(4<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a6 y283c w575 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a7 y283c w576 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w577 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">US Dollar (<span class=\"_ _0\"></span>USD)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a8 y2833 w578 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">(<span class=\"_ _0\"></span>34,538)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a9 y2833 w579 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">(27<span class=\"_ _5\"></span>,359<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8aa y2833 w57a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">(30,569)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ab y2833 w57b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">(2<span class=\"_ _0\"></span>5,355<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x8ac y2834 w57c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">(2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x8ad y2834 w57d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">(46<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7<span class=\"_ _28\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3fe\">T<span class=\"_ _0\"></span>he contracts w<span class=\"_ _0\"></span>ere mainly<span class=\"_ _0\"></span> tak<span class=\"_ _0\"></span>en out close <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>-end date <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> a period of<span class=\"_ _0\"></span> 29 days (FY22: 30 <span class=\"_ _0\"></span>to 32 day<span class=\"_ _0\"></span>s), and <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y had an </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3ff\">immaterial fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value both at <span class=\"_ _0\"></span>the current and prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs400\">T<span class=\"_ _0\"></span>he Group is e<span class=\"_ _0\"></span>xposed to a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> different </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial risks including capital management, </span><span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> rates, liquidity<span class=\"_ _0\"></span>, cr<span class=\"_ _0\"></span>edit </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs401\">and interest rates risk<span class=\"_ _0\"></span>s, which <span class=\"_ _0\"></span>were no<span class=\"_ _0\"></span>t materially changed <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the pre<span class=\"_ _0\"></span>vious y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s objective and strategy<span class=\"_ _0\"></span> in responding </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs402\">to these risk<span class=\"_ _0\"></span>s are set out below<span class=\"_ _0\"></span> and did not change materially<span class=\"_ _0\"></span> fr<span class=\"_ _0\"></span>om the pr<span class=\"_ _0\"></span>evious <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h49 ffd fs2 fc2 sc0 ls1c ws1b gs404\"><span class=\"_ _2e2\">Impairment of financial</span><span class=\"_ _0\"></span> assets<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs405\">T<span class=\"_ _0\"></span>he Group applies <span class=\"_ _0\"></span><span class=\"_ _2e2\">the simplified approach b</span><span class=\"_ _0\"></span>y using <span class=\"_ _0\"></span>the pro<span class=\"_ _0\"></span>vision matrix to measur<span class=\"_ _0\"></span>e the life<span class=\"_ _0\"></span>time ECLs f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs406\">contract assets.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs407\">A<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>, cash and cash equivalents, o<span class=\"_ _0\"></span>ther receiv<span class=\"_ _0\"></span>ables and refundable deposits ar<span class=\"_ _0\"></span>e rated with a \u2018perf<span class=\"_ _0\"></span>orming\u2019 internal </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs408\">credit rating. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he credit risk<span class=\"_ _0\"></span>s on bank balances, other r<span class=\"_ _0\"></span>eceivables and deposits ar<span class=\"_ _0\"></span>e low as <span class=\"_ _0\"></span>these balances are placed <span class=\"_ _0\"></span>with reputable </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs409\"><span class=\"_ _2e2\">financial institutions or companies </span><span class=\"_ _0\"></span>with good collection track r<span class=\"_ _0\"></span>ecords <span class=\"_ _0\"></span>with the Gr<span class=\"_ _0\"></span>oup. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs40a\">T<span class=\"_ _5\"></span>o measur<span class=\"_ _0\"></span>e the E<span class=\"_ _0\"></span>CLs, the Gr<span class=\"_ _0\"></span>oup considers historical payment patterns and cr<span class=\"_ _0\"></span>edit characteristics of each client and adjusts </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs40b\">for<span class=\"_ _0\"></span> forw<span class=\"_ _0\"></span>ard-looking information such as <span class=\"_ _0\"></span>future prospects o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the clients\u2019 cor<span class=\"_ _0\"></span>e operating industries, the political and economic </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs40c\">environment in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s clien<span class=\"_ _0\"></span>ts operate, and other<span class=\"_ _0\"></span> information and factors on <span class=\"_ _0\"></span>the clients\u2019 <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial condition.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs40d\">Notwithstanding <span class=\"_ _0\"></span>the abov<span class=\"_ _0\"></span>e, the Gr<span class=\"_ _0\"></span>oup ev<span class=\"_ _0\"></span>aluates the E<span class=\"_ _0\"></span><span class=\"_ _2e2\">CLs on clients in financial difficulties and </span><span class=\"_ _0\"></span>who hav<span class=\"_ _0\"></span>e defaulted on payments </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs40e\">separately<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese receiv<span class=\"_ _0\"></span>ables are not secur<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> any<span class=\"_ _0\"></span> collateral or<span class=\"_ _0\"></span> credit enhancements.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs40f\">T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther r<span class=\"_ _0\"></span>eceivables are <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> when <span class=\"_ _0\"></span>there is no r<span class=\"_ _0\"></span>easonable expectation of<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>very<span class=\"_ _5\"></span>, such as a debtor failing <span class=\"_ _0\"></span>to engage in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs410\">a repaymen<span class=\"_ _0\"></span>t plan with <span class=\"_ _0\"></span>the Group. W<span class=\"_ _0\"></span>here receiv<span class=\"_ _0\"></span>ables have been <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Group continues <span class=\"_ _0\"></span>to engage in enforcemen<span class=\"_ _0\"></span>t activity </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs411\">to attempt <span class=\"_ _0\"></span>to recov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the receiv<span class=\"_ _0\"></span>ables due. Where r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>eries are made, these ar<span class=\"_ _0\"></span><span class=\"_ _2e2\">e recognised in profit or</span><span class=\"_ _0\"></span> loss.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs412\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s credit risk exposure in r<span class=\"_ _0\"></span>elation to <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables and contract assets as at 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2023 and 30 No<span class=\"_ _0\"></span>vember </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs413\">2022 is set out in the pr<span class=\"_ _0\"></span>ovision matrix as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span></div><div class=\"gs414\"><table class=\"s w599 ha1\" id=\"_ee05f8a4-ef14-4bd6-a693-3e98fa35c95c\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8cc h29 y29e1 ff2 fs19 fc2 sc0 ls5 ws1c\">More than <span class=\"ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8cd h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">1-30 day<span class=\"_ _0\"></span>s  </td><td class=\"t m0 x8ce h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">31-60 days </td><td class=\"t m0 x8cf h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">61-120 day<span class=\"_ _0\"></span>s </td><td class=\"t m0 x6f8 h29 y29e3 ff2 fs19 fc2 sc0 ls5 ws0\">120 days  </td><td></td></tr><tr><td></td><td class=\"t m0 x25a h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _22d\"> </span>Curr<span class=\"_ _0\"></span>ent<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d0 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d1 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d2 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"c n x8d3 y29e5 w1d2 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d4 y29e5 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y29e6 ff2 fs3 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember 2023 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28d2 w59a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Expected loss rates<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d5 y28d2 w59b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">0.58%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d6 y28d2 w59c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls97 wsa4\">2.<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d7 y28d2 w59d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">6.70%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d8 y28d2 w59e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">8.7<span class=\"_ _2\"></span>2%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d9 y28d2 w59f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">53.<span class=\"_ _2\"></span>80%<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td class=\"c n x258 y28b7 w5a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">Gross trade receivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8da y28b7 w5a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">187<span class=\"_ _5\"></span>,718<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8db y28b7 w5a2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">27<span class=\"_ _5\"></span>,27<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8dc y28b7 w5a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13,<span class=\"_ _2\"></span>215<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8dd y28b7 w5a4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8,65<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8de y28b7 w5a5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8<span class=\"_ _2\"></span>,663<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8df y28b7 w3bb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">245,525<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w5a6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e0 y28d3 w5a7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">9<span class=\"_ _2\"></span>4,09<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e1 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e2 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e3 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e4 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e5 y28d3 w3be h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">94<span class=\"_ _2\"></span>,091<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w5a8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e6 y2833 w539 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5,011<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e7 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e8 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x729 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e9 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ea y2833 w53a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>,011<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w5a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Loss allowances<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8eb y2834 w5aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">1<span class=\"_ _2\"></span>,664<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ec y2834 w5ab h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsde wsfd\">6<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ed y2834 w58 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">886<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ee y2834 w5ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">754<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ef y2834 w5ad h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls79 wsd\">4,<span class=\"_ _2\"></span>661<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f0 y2834 w5ae h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8<span class=\"_ _2\"></span>,639<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"gs415\"><table class=\"s w5af ha2\" id=\"_0a1ae398-c2a0-47f6-a745-586af840d3f5\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8cc h29 y29e7 ff2 fs19 fc2 sc0 ls5 ws1c\">More than <span class=\"ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8cd h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">1-30 day<span class=\"_ _0\"></span>s  </td><td class=\"t m0 x8ce h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">31-60 days </td><td class=\"t m0 x8cf h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">61-120 day<span class=\"_ _0\"></span>s </td><td class=\"t m0 x6f8 h29 y29e9 ff2 fs19 fc2 sc0 ls5 ws0\">120 days  </td><td></td></tr><tr><td></td><td class=\"t m0 x25a h29 y29ea ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2b2\"> </span><span class=\"ff2\">Current<span class=\"_ _2e2\"> </span></span></td><td class=\"t m0 x8d0 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d1 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d2 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"c n x8d3 y28bb w1d2 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d4 y28bb w1b4 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y29eb ff2 fs3 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y295c w59a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Expected loss rates<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f1 y295c w5b0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3 ws3\">0.03%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f2 y295c w5b1 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">0.45%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x692 y295c w5b2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3 ws3\">1.0<span class=\"_ _2\"></span>8%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f3 y295c w5b3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls74 ws39\">1.62%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f4 y295c w4d0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls86 ws95\">4<span class=\"_ _28\"></span>7.<span class=\"_ _28\"></span>4<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>%<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td class=\"c n x258 y295d w5a0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Gross trade receivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f5 y295d w3b3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb8 wscd\">19<span class=\"_ _2\"></span>6,628<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f6 y295d w5b4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">29,960<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f7 y295d w120 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">1<span class=\"_ _28\"></span>1<span class=\"_ _28\"></span>,74<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f8 y295d w5b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">9,<span class=\"_ _2\"></span>323<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f9 y295d w5b6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls30 ws34\">6,<span class=\"_ _2\"></span>761<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fa y295d w5b7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls17 ws14\">25<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w5a6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fb y295e w5b8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,680<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fc y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fd y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fe y295e w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ff y295e w5b9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,68<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295f w5ba h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Other assets (<span class=\"_ _0\"></span>restated)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x900 y295f w5bb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x901 y295f w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x902 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x903 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x904 y295f w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x905 y295f w54b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w5a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Loss allowances<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x906 y2834 w51b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">87<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x907 y2834 w5bc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">135<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x908 y2834 w5bd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls75 ws36\">127<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x909 y2834 w5be h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">151<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x90a y2834 w5bf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">3,<span class=\"_ _2\"></span>204<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x90b y2834 w5c0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">3,704<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs416\">(<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>)  Inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>t ra<span class=\"_ _2\"></span>te risk m<span class=\"_ _2\"></span>anagem<span class=\"_ _2\"></span>ent<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs417\">T<span class=\"_ _0\"></span>he Group is e<span class=\"_ _0\"></span>xposed to inter<span class=\"_ _0\"></span>est rate risk from <span class=\"_ _0\"></span>the possibility<span class=\"_ _0\"></span> that changes in inter<span class=\"_ _0\"></span><span class=\"_ _2e2\">est rates will aff</span><span class=\"_ _0\"></span>ect futur<span class=\"_ _0\"></span><span class=\"_ _2e2\">e cash flow</span><span class=\"_ _0\"></span>s or <span class=\"_ _0\"></span>the fair </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs418\">values of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> its financial instrumen</span><span class=\"_ _0\"></span>ts, principally <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities. T</span><span class=\"_ _5\"></span><span class=\"_ _2e2\">he Group finances its operations thr</span><span class=\"_ _0\"></span>ough a mixture of<span class=\"_ _0\"></span> retained </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs419\"><span class=\"_ _2e2\">profit and </span><span class=\"_ _0\"></span>the RCF<span class=\"_ _5\"></span>. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs41a\">T<span class=\"_ _0\"></span>he Group does not hedge <span class=\"_ _0\"></span>the exposur<span class=\"_ _0\"></span>e to <span class=\"_ _0\"></span>variations in in<span class=\"_ _0\"></span>terest rates.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs41b\">T<span class=\"_ _5\"></span>aking into considera<span class=\"_ _0\"></span>tion all v<span class=\"_ _0\"></span>ariable rate borrowings and bank balances a<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>, if <span class=\"_ _0\"></span>the interest rate pa<span class=\"_ _0\"></span>yable or </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs41c\">receivable mo<span class=\"_ _0\"></span>ved b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> 100 basis points in either dir<span class=\"_ _0\"></span><span class=\"_ _2e2\">ection, the eff</span><span class=\"_ _0\"></span>ect to <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>would be minimal. 100 basis points <span class=\"_ _0\"></span>was used on <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs41d\">assumption <span class=\"_ _0\"></span>that applicable interest rates are no<span class=\"_ _0\"></span>t likely<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to mov<span class=\"_ _0\"></span>e by<span class=\"_ _0\"></span> more <span class=\"_ _0\"></span>than this basis giv<span class=\"_ _0\"></span>en the pattern o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est rate mov<span class=\"_ _0\"></span>ements </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws63 gs41e\">in recent years.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs41f\">(<span class=\"_ _0\"></span>vi)  Inte<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>st r<span class=\"_ _2\"></span>ate pr<span class=\"_ _2\"></span><span class=\"_ _2e2\">ofile of financ</span><span class=\"_ _2\"></span>ial as<span class=\"_ _2\"></span>sets and l<span class=\"_ _2\"></span>iabili<span class=\"_ _2\"></span>ties<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs420\">A<span class=\"_ _0\"></span>t the reporting da<span class=\"_ _0\"></span>te, the Gr<span class=\"_ _0\"></span>oup and the Company<span class=\"_ _0\"></span> did not ha<span class=\"_ _0\"></span>ve an<span class=\"_ _0\"></span><span class=\"_ _2e2\">y significant </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities exposed </span><span class=\"_ _0\"></span>to interest rate risk. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs421\">only <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets </span><span class=\"_ _0\"></span>which accrued interest <span class=\"_ _0\"></span>were cash and cash equiv<span class=\"_ _0\"></span>alents (<span class=\"_ _0\"></span>note 13) <span class=\"_ _0\"></span>with maturity o<span class=\"_ _0\"></span>f less <span class=\"_ _0\"></span>than a <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> and wer<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs422\">subject to <span class=\"_ _0\"></span><span class=\"_ _2e2\">floating interest income.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs424\">T<span class=\"_ _0\"></span>he table belo<span class=\"_ _0\"></span>w show<span class=\"_ _0\"></span>s the maturity<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">file of </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial liabilities </span><span class=\"_ _0\"></span>which are held at amortised cost based on <span class=\"_ _0\"></span>the contractual </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs425\">(<span class=\"_ _0\"></span>undiscounted) amounts pay<span class=\"_ _0\"></span>able on the date o<span class=\"_ _0\"></span>f r<span class=\"_ _0\"></span>epayment:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs426\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs141\"><table class=\"s w57e h9f\" id=\"_54bb7979-0924-4ab6-9f36-297d608907ee\"><tr><td></td><td class=\"t m0 x88c h29 y29d0 ff2 fs19 fc2 sc0 ls5 ws0\">Lease  </td><td></td><td class=\"t m0 x86b h29 y29d1 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>rade and o<span class=\"_ _0\"></span>ther pay<span class=\"_ _0\"></span>ables, </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x86b h29 y29d2 ff2 fs19 fc2 sc0 ls5 ws0\">including bank over<span class=\"_ _0\"></span>drafts<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x8ae h29 y29d3 ff2 fs19 fc2 sc0 ls5 ws0\">liabilities  </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8af h29 y29d4 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></td><td class=\"c n x8b0 y29d5 w269 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b1 y29d5 w4d h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29d6 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y29d7 w461 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Within one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b2 y29d7 w57f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">13,430<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b3 y29d7 w580 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">176,75<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b4 y29d7 w581 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">8<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29d8 w582 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">More than one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b5 y29d8 w583 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">18,037<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b6 y29d8 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b7 y29d8 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x8b8 y29d9 w584 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">31,<span class=\"_ _2\"></span>467<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b9 y29d9 w580 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">176,75<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ba y29d9 w585 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">8<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29da ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y283c w586 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Within one y<span class=\"_ _0\"></span>ear (<span class=\"_ _0\"></span>restated \u2013 see note 23(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>) abov<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bb y283c w587 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">11<span class=\"_ _2\"></span>,023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bc y283c w588 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">19<span class=\"_ _2\"></span>1,<span class=\"_ _2\"></span>593<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bd y283c w589 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>3,602<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w582 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws2f\">More than one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8be y2833 w127 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">23,<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bf y2833 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c0 y2833 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x8b8 y2834 w58a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls75 ws36\">34,<span class=\"_ _2\"></span>27<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c1 y2834 w588 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">19<span class=\"_ _2\"></span>1,<span class=\"_ _2\"></span>593<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c2 y2834 w589 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>3,602<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs427\">(iv)  Cr<span class=\"_ _2\"></span>edit r<span class=\"_ _2\"></span>isk man<span class=\"_ _2\"></span>ageme<span class=\"_ _2\"></span>nt<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h49 ffd fs2 fc2 sc0 ls28 ws1e gs428\">Risk man<span class=\"_ _0\"></span>agement<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs429\">Credit risk ref<span class=\"_ _0\"></span>ers to <span class=\"_ _0\"></span>the risk tha<span class=\"_ _0\"></span>t a counterparty <span class=\"_ _0\"></span>will default on its contractual obligations r<span class=\"_ _0\"></span><span class=\"_ _2e2\">esulting in financial loss </span><span class=\"_ _0\"></span>to the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs42a\">In the normal course of<span class=\"_ _0\"></span> business, <span class=\"_ _0\"></span>the Group participates in cash pooling arrangements <span class=\"_ _0\"></span>with its counterparty<span class=\"_ _0\"></span> bank. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he maximum </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs42b\">exposure <span class=\"_ _0\"></span>to a single banking group <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> deposits and funds held on account at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end was \u00a358.4 million (FY22: \u00a340<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6 million). </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs42c\">T<span class=\"_ _0\"></span>he Group <span class=\"_ _0\"></span>will not accept an<span class=\"_ _0\"></span>y counterparty<span class=\"_ _0\"></span> bank <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> its deposits unless it has been awarded a minimum recognised cr<span class=\"_ _0\"></span>edit rating of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs42d\">A3/Prime-<span class=\"_ _0\"></span>2 (Moody\u2019<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>). Some local banks in emerging mark<span class=\"_ _0\"></span>ets may<span class=\"_ _0\"></span> hav<span class=\"_ _0\"></span>e low<span class=\"_ _0\"></span>er ratings but <span class=\"_ _0\"></span>the funds at risk <span class=\"_ _0\"></span>will be small. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs42e\">will permit exposures <span class=\"_ _0\"></span>with individual counterparty<span class=\"_ _0\"></span> banks and e<span class=\"_ _0\"></span>xposure types up <span class=\"_ _0\"></span><span class=\"_ _2e2\">to pre-defined limits as part o</span><span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>treasury </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs42f\">policy<span class=\"_ _5\"></span>. Exposure to all transaction limits is monitor<span class=\"_ _0\"></span>ed daily<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs430\">T<span class=\"_ _0\"></span>he Group mitigates its cr<span class=\"_ _0\"></span>edit risk from <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables by<span class=\"_ _0\"></span> using a credit rating agenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>to assess new<span class=\"_ _0\"></span> clients and payment history<span class=\"_ _0\"></span> </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs431\">to consider <span class=\"_ _0\"></span>further cr<span class=\"_ _0\"></span>edit extensions <span class=\"_ _0\"></span>to existing clients. In addition, <span class=\"_ _0\"></span>the spread of<span class=\"_ _0\"></span> the clien<span class=\"_ _0\"></span>t base (<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>er 7<span class=\"_ _5\"></span>,200 clients<span class=\"_ _0\"></span>) helps <span class=\"_ _0\"></span>to mitigate </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs432\">the risk of<span class=\"_ _0\"></span> individual client failure ha<span class=\"_ _0\"></span>ving a material impact on the G<span class=\"_ _0\"></span>roup.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs433\">T<span class=\"_ _0\"></span>he Group does not <span class=\"_ _0\"></span>typically<span class=\"_ _0\"></span> renegotiate <span class=\"_ _0\"></span>the terms o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables; hence the outstanding balance is included in <span class=\"_ _0\"></span>the analysis </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs434\">based on the original pa<span class=\"_ _0\"></span>yment terms. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>here <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e no significant renegotiated balances outstanding a</span><span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end. </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs435\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s credit risk fr<span class=\"_ _0\"></span>om loans given <span class=\"_ _0\"></span>to certain track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>eholders (no<span class=\"_ _0\"></span>te 12) is immaterial. In FY23, one loan <span class=\"_ _0\"></span>was repaid in <span class=\"_ _0\"></span>full, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs436\">and tw<span class=\"_ _0\"></span>o remain outstanding (FY22: thr<span class=\"_ _0\"></span>ee outstanding track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share loans<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the to<span class=\"_ _0\"></span>tal amount of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _0\"></span>1 million. Exposur<span class=\"_ _0\"></span>e to loans </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs437\">from individuals is regularly<span class=\"_ _0\"></span> monitored and <span class=\"_ _0\"></span>the individuals are ask<span class=\"_ _0\"></span>ed to se<span class=\"_ _0\"></span>ttle all or a portion of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>their outstanding balances <span class=\"_ _0\"></span>when their </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs438\">tracker<span class=\"_ _0\"></span> shares ar<span class=\"_ _0\"></span>e settled, when <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>e dividends or<span class=\"_ _0\"></span> if <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> leav<span class=\"_ _0\"></span>e the business.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h49 ffd fs2 fc2 sc0 ls4c ws4f gs439\">Climate-relate<span class=\"_ _2\"></span>d mat<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs43a\">In the curr<span class=\"_ _0\"></span>ent y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the management <span class=\"_ _0\"></span>team continued to monitor<span class=\"_ _0\"></span> and mitigate any<span class=\"_ _0\"></span> potential de<span class=\"_ _0\"></span>terioration in clients\u2019 credit risk, in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs43b\">particular <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> a small proportion of<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s clients <span class=\"_ _0\"></span>which are e<span class=\"_ _0\"></span>xposed to ph<span class=\"_ _0\"></span>ysical and transition risk<span class=\"_ _0\"></span>s associated <span class=\"_ _0\"></span>with climate </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs43c\">change. No material <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial impact or deterioration in our</span><span class=\"_ _0\"></span> clients<span class=\"_ _0\"></span>\u2019 ability <span class=\"_ _0\"></span>to settle <span class=\"_ _0\"></span>their debt obligations <span class=\"_ _0\"></span><span class=\"_ _2e2\">was identified.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs43d\">In line with <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s climate change strategy<span class=\"_ _0\"></span>, our<span class=\"_ _0\"></span> ambition is <span class=\"_ _0\"></span>to deliver<span class=\"_ _0\"></span> an appropriate lev<span class=\"_ _0\"></span>el of<span class=\"_ _0\"></span> ov<span class=\"_ _0\"></span>ersight of<span class=\"_ _0\"></span> ESG-related matters </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs43e\">across our<span class=\"_ _0\"></span> global client-base. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his will help us <span class=\"_ _0\"></span>to assess how<span class=\"_ _0\"></span> our clients addr<span class=\"_ _0\"></span>ess ESG matters within <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> organisations, and whe<span class=\"_ _0\"></span>ther </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs43f\">their policies meet our<span class=\"_ _0\"></span> standards and risk appe<span class=\"_ _0\"></span>tite.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h49 ffd fs2 fc2 sc0 ls5 ws0 gs440\">Cr<span class=\"_ _2\"></span>edit r<span class=\"_ _2\"></span>ating<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 lsc2 ws0 gs441\">T<span class=\"_ _0\"></span>he Group uses <span class=\"_ _0\"></span>the follo<span class=\"_ _0\"></span>wing categories of<span class=\"_ _0\"></span> internal credit risk rating <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial assets </span><span class=\"_ _0\"></span>which are subject <span class=\"_ _0\"></span>to ECLs under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>three-stage<span class=\"_ _2\"></span> </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 lsc2 ws0 gs442\">general approach. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">hese categories reflect </span><span class=\"_ _0\"></span>the respectiv<span class=\"_ _0\"></span>e credit risk and how<span class=\"_ _0\"></span> the loss pr<span class=\"_ _0\"></span>ovision is determined <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> each of<span class=\"_ _0\"></span> those categories.<span class=\"_ _2e2\"> </span></div><div class=\"gs443\"><table class=\"s w58b ha0\" id=\"_7b7c8301-0ce3-4d32-ae61-038da755fced\"><tr><td class=\"c n x258 y29db w58c h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\">Category of<span class=\"_ _0\"></span> internal credit rating<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c3 y29db w58d h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Definition of ca</span><span class=\"_ _0\"></span>tegory<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c4 y29db w58e h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\">Basis of r<span class=\"_ _0\"></span>ecognition of ECLs<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29a1 w58f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span>erforming<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c5 y29a1 w590 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients hav<span class=\"_ _0\"></span>e a low risk of<span class=\"_ _0\"></span> default and a strong capacity<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to meet contractual<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x8c6 h6 y29dc ff6 fs3 fc2 sc0 ls5 ws0\">12-month E<span class=\"_ _0\"></span>CLs<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x8c7 h6 y29dd ff6 fs3 fc2 sc0 ls5 ws6\"><span class=\"_ _2e2\">cash flows<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y29de w591 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Underperforming/<span class=\"_ _0\"></span>non-performing<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c8 y29de w592 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients negotia<span class=\"_ _0\"></span>ting for<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> credit terms, default in r<span class=\"_ _0\"></span>epayment and other<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x8c6 h6 y29df ff6 fs3 fc2 sc0 ls5 ws0\">Lifetime ECLs<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x8c7 h6 y29e0 ff6 fs3 fc2 sc0 ls5 ws0\">relev<span class=\"_ _0\"></span>ant indicators <span class=\"_ _0\"></span>that showed customers<span class=\"_ _0\"></span><span class=\"_ _2e2\">\u2019 deteriorating financial condition<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y2833 w593 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Non-performing<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c9 y2833 w594 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Interest and/<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> principal payment ar<span class=\"_ _0\"></span>e 90 days past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ca y2833 w595 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lifetime ECLs<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w596 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">W<span class=\"_ _0\"></span><span class=\"_ _2e2\">rite-off<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x8c5 y2834 w597 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients with no r<span class=\"_ _0\"></span>easonable expectation of<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>very<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8cb y2834 w598 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Asset is written o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ff<span class=\"_ _2e2\"> </span></span></div></td></tr></table></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs44a\">(<span class=\"_ _0\"></span>vii)  C<span class=\"_ _2\"></span>urr<span class=\"_ _2\"></span>ency pr<span class=\"_ _2\"></span><span class=\"_ _2e2\">ofile of net cas</span><span class=\"_ _2\"></span>h and ca<span class=\"_ _2\"></span>sh equ<span class=\"_ _2\"></span>ivalents (<span class=\"_ _2\"></span>includ<span class=\"_ _2\"></span>ing ba<span class=\"_ _2\"></span>nk overdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>ts)<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h29 ff2 fs19 fc2 sc0 ls5 ws0 gs44b\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs44c\"><table class=\"s w5c1 ha3\" id=\"_b95f3bbc-0c57-4f6a-8b1a-cde72a7b301a\"><tr><td></td><td></td><td class=\"t m0 x90c h29 y29ec ff2 fs19 fc2 sc0 ls5 ws0\">Net cash and cash equivalents<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x90d h29 y29ed ff2 fs19 fc2 sc0 ls5 ws0\">Other  </td><td></td></tr><tr><td></td><td class=\"c n x90e y28d0 w5c2 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Sterling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x90f y28d0 w5c3 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lsc5 wse9\">Eu<span class=\"_ _2\"></span>ro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x910 y28d0 w5c4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x911 y28d0 w5c5 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">currencies<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x912 y28d0 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29ee ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h5 y29ef ff2 fs3 fc2 sc0 ls5 ws0\">Functional currenc<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f Group operations<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b6 w5c6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Sterling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x913 y28b6 w5c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">29,372<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x914 y28b6 w127 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">34,573<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x915 y28b6 w5c8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">4,209<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x916 y28b6 w5c9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">465<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x917 y28b6 w5ca h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">68,619<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w5cb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls2d ws111\">Euro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x918 y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x919 y28b7 w5cc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,388<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91a y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91b y28b7 w5cd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">182<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91c y28b7 w5ce h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,570<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w5cf h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91d y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91e y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91f y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x920 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x921 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w235 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64b y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x922 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x923 y2833 w5d0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">399<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x924 y2833 w5d1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">6,614<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x925 y2833 w36f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _5\"></span>,013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x926 y2834 w5c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">29,372<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x927 y2834 w5d2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">41,961<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x928 y2834 w3e6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">4,608<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x929 y2834 w5d3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,261<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92a y2834 w5d4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">83,202<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"gs44d\"><table class=\"s w5d5 ha4\" id=\"_f4647c5a-e14e-4641-bffb-7b004e6eff75\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x92b h26 y29f0 ff6 fs19 fc2 sc0 ls5 ws0\">Other  </td><td></td></tr><tr><td></td><td class=\"c n x258 y29f1 w5d6 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _21a\"> </span>S<span class=\"_ _0\"></span>terling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92c y29f1 w5d7 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 lsed ws112\">Euro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92d y29f1 w5d8 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92e y29f1 w5d9 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">currencies<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92f y29f1 w1ce h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29f2 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h5 y29f3 ff2 fs3 fc2 sc0 ls5 ws0\">Functional currenc<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f Group operations<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b6 w5c6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Sterling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x930 y28b6 w32b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">17<span class=\"_ _5\"></span>,610<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x931 y28b6 w5da h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">14,396<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x932 y28b6 w5db h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">9<span class=\"_ _0\"></span>,437<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c2 y28b6 w5dc h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">195<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x933 y28b6 w5dd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">41,638<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28bd w5cb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls2d ws111\">Euro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x934 y28bd w5de h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">70<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x935 y28bd w5df h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">14,<span class=\"_ _0\"></span>712<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x936 y28bd wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x937 y28bd w5e0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">190<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x938 y28bd w5e1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">14,972<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w5cf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91d y283c wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x939 y283c w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93a y283c w5e2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">167<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93b y283c wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93c y283c w5e3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">167<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w235 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Other<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93d y283d w5e4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">11<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93e y283d w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93f y283d w5e5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1,608<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x940 y283d w5e6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">6,990<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x941 y283d w5e7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">8,609<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x942 y2834 w465 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">17<span class=\"_ _5\"></span>,691<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x943 y2834 w5e8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">29,<span class=\"_ _5\"></span>108<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x944 y2834 w5e9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">11,212<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x945 y2834 w5ea h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x946 y2834 w5c7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">65,386<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs44e\">Other <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>encies held by<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup include Canadian Dollar<span class=\"_ _0\"></span>, H<span class=\"_ _0\"></span>ong K<span class=\"_ _0\"></span>ong Dollar<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Australian Dollar<span class=\"_ _5\"></span>, Japanese <span class=\"_ _0\"></span>Y<span class=\"_ _2e\"></span>en, Malaysian </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs44f\">Ringgit, Qatari Riy<span class=\"_ _0\"></span>al, Singapore Dollar<span class=\"_ _5\"></span>, Saudi Arabia Riy<span class=\"_ _0\"></span>al, Swiss F<span class=\"_ _0\"></span>ranc and United <span class=\"_ _0\"></span>Arab Emirates Dirham. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Compan<span class=\"_ _0\"></span>y does not </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs450\">have a ma<span class=\"_ _0\"></span>terial exposure <span class=\"_ _0\"></span>to other<span class=\"_ _0\"></span> currencies.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls1c ws1b gs451\">(<span class=\"_ _0\"></span>viii)<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>Fair value<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs452\">F<span class=\"_ _0\"></span>or all <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial instruments, the carrying amount is either</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue, or appr<span class=\"_ _0\"></span>oximates <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs453\">F<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>value is <span class=\"_ _0\"></span>the amount at <span class=\"_ _0\"></span><span class=\"_ _2e2\">which a financial instrument could be e</span><span class=\"_ _0\"></span>xchanged in an arm<span class=\"_ _0\"></span>\u2019s length <span class=\"_ _0\"></span>transaction between inf<span class=\"_ _0\"></span>ormed and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs454\">willing parties, other<span class=\"_ _0\"></span> than a <span class=\"_ _0\"></span>forced or<span class=\"_ _0\"></span> liquidation sale, and ex<span class=\"_ _0\"></span>cludes accrued interest.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs455\">Where rele<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>t, market <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues wer<span class=\"_ _0\"></span>e used to determine <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues. Where mark<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>values <span class=\"_ _0\"></span>were not a<span class=\"_ _0\"></span>vailable, <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>was calculated </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs456\">by<span class=\"_ _0\"></span> discounting expected cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows a</span><span class=\"_ _0\"></span>t prev<span class=\"_ _0\"></span>ailing interest rates and b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> applying y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>-end ex<span class=\"_ _0\"></span>change rates.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs457\">T<span class=\"_ _0\"></span>he Group holds a minority<span class=\"_ _0\"></span> shareholding in R<span class=\"_ _0\"></span>oboR<span class=\"_ _0\"></span>ecruiter<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>see note 11) which <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue was <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> to o<span class=\"_ _0\"></span>ther compr<span class=\"_ _0\"></span>ehensive </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs458\">income in the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he in<span class=\"_ _0\"></span>vestment <span class=\"_ _0\"></span>valuation <span class=\"_ _0\"></span>was categorised <span class=\"_ _0\"></span>within lev<span class=\"_ _0\"></span>el 1 of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue hierarchy<span class=\"_ _5\"></span>. All other<span class=\"_ _0\"></span> Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs459\">assets or <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities, which ar</span><span class=\"_ _0\"></span>e not measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue, have <span class=\"_ _0\"></span>the carrying amounts <span class=\"_ _0\"></span>which are a reasonable appr<span class=\"_ _0\"></span>oximation </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws48 gs45a\">of<span class=\"_ _0\"></span> their fair v<span class=\"_ _0\"></span>alues.<span class=\"_ _2e2\"> </span></div><div class=\"gs45b\"><table class=\"s w5eb ha5\" id=\"_39378247-68f1-4ea3-b7a1-517d700b1900\"><tr><td class=\"t m0 x280 h26 y29f4 ff6 fs19 fc2 sc0 ls5 ws0\">Summary o<span class=\"_ _0\"></span>f fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue methods and assumptions<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y29f5 w5ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Receiv<span class=\"_ _0\"></span>ables and payables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x947 y29f5 w5ed h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Due to the short-<span class=\"_ _0\"></span>term nature of<span class=\"_ _0\"></span> the curr<span class=\"_ _0\"></span>ent receivables and pa<span class=\"_ _0\"></span>yables, <span class=\"_ _0\"></span>their carrying amount is<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x948 h6 y29f6 ff6 fs3 fc2 sc0 ls5 ws5\">considered to be the same <span class=\"_ _2\"></span>as their fair v<span class=\"_ _0\"></span>alue.<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y29f7 ff6 fs3 fc2 sc0 ls5 ws0\">Cash and cash equivalents, including </td><td class=\"t m0 x948 h6 y29f7 ff6 fs3 fc2 sc0 ls5 ws0\">Approxima<span class=\"_ _0\"></span>tes the carrying amount because of<span class=\"_ _0\"></span> the short ma<span class=\"_ _0\"></span>turity of<span class=\"_ _0\"></span> these instrumen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y29f8 ff6 fs3 fc2 sc0 ls5 ws0\">short-term deposits<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y29f9 w5ee h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Investmen<span class=\"_ _0\"></span>ts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x949 y29f9 w5ef h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Mark<span class=\"_ _0\"></span>et v<span class=\"_ _0\"></span>aluation at <span class=\"_ _0\"></span>the end of <span class=\"_ _0\"></span>the reporting <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29fa w5f0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Borrowings<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94a y29fa w5f1 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>he carrying amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group\u2019<span class=\"_ _0\"></span>s borro<span class=\"_ _0\"></span>wings, primarily <span class=\"_ _0\"></span>the RCF<span class=\"_ _5\"></span>, approximates their<span class=\"_ _0\"></span> fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fb ff6 fs3 fc2 sc0 ls5 ws0\">fair <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the RCF is estimated using discounted cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flow analy</span><span class=\"_ _0\"></span>sis based on the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s current </td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fc ff6 fs3 fc2 sc0 ls5 ws0\">incremental borro<span class=\"_ _0\"></span>wing rates for<span class=\"_ _0\"></span> similar<span class=\"_ _0\"></span> types and maturities of<span class=\"_ _0\"></span> borrowing and is consequen<span class=\"_ _0\"></span>tly </td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fd ff6 fs3 fc2 sc0 ls5 ws0\">categorised in lev<span class=\"_ _0\"></span>el 2 of <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue hierarchy<span class=\"_ _5\"></span>.</td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "12 <span class=\"_ _3f\"> </span>T<span class=\"_ _5\"></span>rade and other receivables<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade r<span class=\"_ _0\"></span>eceivables including contract assets ar<span class=\"_ _0\"></span>e amounts due fr<span class=\"_ _0\"></span>om customers for<span class=\"_ _0\"></span> services performed in <span class=\"_ _0\"></span>the ordinary<span class=\"_ _0\"></span> course of business. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are initially<span class=\"_ _0\"></span> recognised at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value and subsequently<span class=\"_ _0\"></span> measured a<span class=\"_ _0\"></span><span class=\"_ _2e2\">t amortised cost using the eff</span><span class=\"_ _0\"></span>ective inter<span class=\"_ _0\"></span>est rate method. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he normal credit <span class=\"_ _0\"></span>terms are between 14-<span class=\"_ _0\"></span>30 day<span class=\"_ _0\"></span>s upon service provision, <span class=\"_ _0\"></span>with 30 day<span class=\"_ _0\"></span>s becoming a more pre<span class=\"_ _0\"></span>valent payment term.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group applies <span class=\"_ _0\"></span><span class=\"_ _2e2\">the IFRS 9 simplified approach f</span><span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trade and other<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>ables and follo<span class=\"_ _0\"></span>ws an expected cr<span class=\"_ _0\"></span>edit losses (ECLs<span class=\"_ _0\"></span>) approach f<span class=\"_ _0\"></span>or measuring <span class=\"_ _0\"></span>the allow<span class=\"_ _0\"></span>ance of its <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables. ECL<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>vision has been considered f<span class=\"_ _0\"></span>or Contract assets but it is vie<span class=\"_ _0\"></span>wed as immaterial. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group r<span class=\"_ _0\"></span>ecognises a loss allowance based on lif<span class=\"_ _0\"></span>etime ECLs at each r<span class=\"_ _0\"></span>eporting date. For<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>oices re<span class=\"_ _0\"></span>viewed on a portfolio basis (i.<span class=\"_ _0\"></span>e. not individually<span class=\"_ _0\"></span> revie<span class=\"_ _0\"></span>wed), <span class=\"_ _0\"></span>the loss allowance <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> ECLs is pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">vided at differing percen</span><span class=\"_ _0\"></span>tages determined based on historical collection experience, adjusted <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> forw<span class=\"_ _0\"></span>ard-looking mark<span class=\"_ _0\"></span><span class=\"_ _2e2\">et factors specific </span><span class=\"_ _0\"></span>to the debtors and the economic en<span class=\"_ _0\"></span>vironment. Certain exposur<span class=\"_ _0\"></span>es within <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables are individually<span class=\"_ _0\"></span> assessed for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which the Dir<span class=\"_ _0\"></span>ectors make judgemen<span class=\"_ _0\"></span>t on a client-by<span class=\"_ _0\"></span>-client basis as to <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> ability <span class=\"_ _0\"></span>to collect outstanding receiv<span class=\"_ _0\"></span>ables. When revie<span class=\"_ _0\"></span><span class=\"_ _2e2\">wing significant </span>outstanding inv<span class=\"_ _0\"></span>oices, the Dir<span class=\"_ _0\"></span>ectors consider qualitativ<span class=\"_ _0\"></span>e factors <span class=\"_ _0\"></span>that are av<span class=\"_ _0\"></span>ailable without undue cost or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> effort, such as a decr</span><span class=\"_ _0\"></span>ease in the debtor\u2019<span class=\"_ _0\"></span>s creditw<span class=\"_ _0\"></span>orthiness, changes in external or<span class=\"_ _0\"></span> internal credit ratings, macr<span class=\"_ _0\"></span>o-economic conditions, actual or e<span class=\"_ _0\"></span>xpected deterioration in business performance o<span class=\"_ _0\"></span>f an<span class=\"_ _0\"></span>y particular<span class=\"_ _0\"></span> debtor<span class=\"_ _0\"></span>, and o<span class=\"_ _0\"></span>ther kno<span class=\"_ _0\"></span>wn issues.<span class=\"_ _2e2\"> </span>Der<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognitio<span class=\"_ _2\"></span>n of trade an<span class=\"_ _2\"></span>d other re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther r<span class=\"_ _0\"></span>eceivables are der<span class=\"_ _0\"></span>ecognised when <span class=\"_ _0\"></span>the rights to r<span class=\"_ _0\"></span>eceive cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>these assets have e<span class=\"_ _0\"></span>xpired or<span class=\"_ _0\"></span> hav<span class=\"_ _0\"></span>e been transf<span class=\"_ _0\"></span>erred. On derecognition, an<span class=\"_ _0\"></span><span class=\"_ _2e2\">y diff</span><span class=\"_ _0\"></span>erence betw<span class=\"_ _0\"></span>een the carrying amount of<span class=\"_ _0\"></span> an asset and <span class=\"_ _0\"></span>the consideration receiv<span class=\"_ _0\"></span>ed is recognised in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss. For<span class=\"_ _0\"></span> critical accounting estimates r<span class=\"_ _0\"></span>egarding contract assets, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 2 <span class=\"ff24\">Operating segmen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1fb h88\" id=\"_8c463321-0d76-4b16-8efe-ea4ccd30bdf4\"><tr><td></td><td class=\"c n x684 y2930 w269 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td class=\"c n x685 y2930 w4d h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x686 h29 y2931 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x687 h26 y2931 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3df h29 y2931 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e0 h26 y2931 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x688 h29 y2932 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x689 h26 y2932 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x317 h29 y2932 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y2932 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b3 w3ba h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68a y28b3 w3bb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">245,525<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68b y28b3 w3bc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">25<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68c y28b3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68d y28b3 wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w3bd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68e y28b4 w3be h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">94,0<span class=\"_ _2\"></span>91<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68f y28b4 w3bf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,68<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x690 y28b4 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x691 y28b4 wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w3c0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x692 y28b5 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">5,87<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x693 y28b5 w3c1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">5,967<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x694 y28b5 w3c2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x695 y28b5 wd8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w3c3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Less allow<span class=\"_ _0\"></span>ance for<span class=\"_ _0\"></span> ECLs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x696 y28b6 w3c4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x697 y28b6 w3c5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">(3,<span class=\"_ _0\"></span>704<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x698 y28b6 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x699 y28b6 w54 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w3c6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables, contract assets and other<span class=\"_ _0\"></span> receivables \u2013 ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">t off E</span><span class=\"_ _0\"></span>CL<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69a y28b7 w3c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">336,850<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69b y28b7 w3c8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">348,356<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69c y28b7 w3c2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69d y28b7 wd8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w3c9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Prepa<span class=\"_ _0\"></span>yments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69e y283c w3ca h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">8,270<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69f y283c w3cb h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb8 wscd\">1<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>528<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x656 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a0 y283c w3cc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">6,488<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w3cd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other <span class=\"_ _0\"></span>taxes and social security<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a1 y283d w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a2 y283d wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a3 y283d w3ce h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">75<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a4 y283d w3cf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">8,950<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x492 y2834 w3d0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">345,<span class=\"_ _0\"></span>120<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a5 y2834 w6a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">363,884<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a6 y2834 w6b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">819<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a7 y2834 w3d1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls87 ws18\">15,4<span class=\"_ _2\"></span>46<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _5\"></span>rade r<span class=\"_ _0\"></span>eceivables ar<span class=\"_ _0\"></span>e non-interest-bearing current <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets.<span class=\"_ _2e2\"> </span></span>Contract assets repr<span class=\"_ _0\"></span>esent the contract r<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue earned but not inv<span class=\"_ _0\"></span>oiced at the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear end. It is based on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the unbilled<span class=\"_ _2\"></span> timesheets fr<span class=\"_ _0\"></span>om the contractors <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the services pr<span class=\"_ _0\"></span>ovided up <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he corresponding costs are sho<span class=\"_ _0\"></span>wn within <span class=\"_ _0\"></span>trade payables (<span class=\"_ _0\"></span>wher<span class=\"_ _0\"></span>e the contractor<span class=\"_ _0\"></span> has submitted an inv<span class=\"_ _0\"></span>oice<span class=\"_ _0\"></span>) and within accruals (in r<span class=\"_ _0\"></span>espect of<span class=\"_ _0\"></span> unsubmitted and unapprov<span class=\"_ _0\"></span>ed timeshee<span class=\"_ _0\"></span>ts) (no<span class=\"_ _0\"></span>te 14).<span class=\"_ _2e2\"> </span>In FY23, other<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>ables include \u00a30.<span class=\"_ _0\"></span>1 million (FY22: \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or loans giv<span class=\"_ _0\"></span>en to certain <span class=\"_ _0\"></span>former<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees to<span class=\"_ _0\"></span>wards <span class=\"_ _0\"></span>their subscription f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares (<span class=\"_ _0\"></span>note 23(b<span class=\"_ _5\"></span>)(iv)<span class=\"_ _0\"></span>). T<span class=\"_ _2e\"></span>racker<span class=\"_ _0\"></span> share loans ar<span class=\"_ _0\"></span>e unsecured and charged inter<span class=\"_ _0\"></span>est at a rate of<span class=\"_ _0\"></span> 2% (FY22: 2%). No such new<span class=\"_ _0\"></span> track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share loans w<span class=\"_ _0\"></span>ere giv<span class=\"_ _0\"></span>en to emplo<span class=\"_ _0\"></span>yees during <span class=\"_ _0\"></span>the current <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> or pr<span class=\"_ _0\"></span>evious <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group establishes an allow<span class=\"_ _0\"></span>ance f<span class=\"_ _0\"></span>or doubtful accounts <span class=\"_ _0\"></span>that repr<span class=\"_ _0\"></span>esents an estimate of<span class=\"_ _0\"></span> ECLs in respect o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade and other receivables. M<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ements in the impairmen<span class=\"_ _0\"></span>t provision <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> trade r<span class=\"_ _0\"></span>eceivables are sho<span class=\"_ _0\"></span>wn in the <span class=\"_ _0\"></span>table below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d5 h8a\" id=\"_1fdd36e8-3d7e-4347-980b-cb4bf4b9b95a\"><tr><td></td><td class=\"t m0 x290 h29 y2936 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y2936 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y2937 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2937 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2938 ff2 fs3 fc2 sc0 ls5 ws0\">Provision f<span class=\"_ _0\"></span>or impairment of<span class=\"_ _0\"></span> trade receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b5 w3d6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">At the beginning of the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b3 y28b5 w3d7 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">3,70<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b4 y28b5 w3d8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">4,308<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w3d9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Charge for the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b5 y28d2 w3da h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">8,306<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b6 y28d2 w3db h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">3,697<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w3dc h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bad debts <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x6b7 y28b7 w3dd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b8 y28b7 w3de h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">(<span class=\"_ _0\"></span>4,323<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w3df h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>versed as amounts r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>ed<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b9 y28d3 w3e0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _28\"></span>,7<span class=\"_ _28\"></span>2<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ba y28d3 w3e1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _28\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w3e2 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Exchange diff</span><span class=\"_ _0\"></span>erences<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x554 y2833 w3e3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls34 wsfc\">(26)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bb y2833 w3e4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc ws6\">89<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w3e5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws16\">At the end of the <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bc y2834 w3e6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8,639<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bd y2834 w3e7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">3,7<span class=\"_ _0\"></span>04<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he ECLs increased significantly</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Y<span class=\"_ _2e\"></span>o<span class=\"_ _5\"></span>Y<span class=\"_ _5\"></span>, primarily due <span class=\"_ _0\"></span>to the ongoing macr<span class=\"_ _0\"></span>o-economic challenges, which ar<span class=\"_ _0\"></span>e for<span class=\"_ _0\"></span>ecast to persist in <span class=\"_ _0\"></span>the short term. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s exposur<span class=\"_ _0\"></span>e to a credit risk has de<span class=\"_ _0\"></span>teriorated across <span class=\"_ _0\"></span>various countries in <span class=\"_ _0\"></span>which it operates. In FY23, a certain number o<span class=\"_ _0\"></span>f ST<span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s clients underwent insolv<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> proceedings or<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ell into administration due to e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xperienced financial difficulties.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _0\"></span>he management team considers <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s and Company\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>trade and other r<span class=\"_ _0\"></span>eceivables is appr<span class=\"_ _0\"></span>oximately equal to <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues and the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e deemed to be curr<span class=\"_ _0\"></span>ent assets.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial assets ar</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">e classified as held at amortised cost and ther</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">e is no significant exposure </span><span class=\"_ _0\"></span>to mark<span class=\"_ _0\"></span>et risks (inter<span class=\"_ _0\"></span>est rate and f<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change risks<span class=\"_ _0\"></span>). F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> further<span class=\"_ _0\"></span> information on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets ref</span><span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>to note 23.<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax assets and liabilities are o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffset wher</span><span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup has a legally enf<span class=\"_ _0\"></span>orceable right <span class=\"_ _0\"></span>to do so and when <span class=\"_ _0\"></span>the deferr<span class=\"_ _0\"></span>ed income taxes r<span class=\"_ _0\"></span>elate to <span class=\"_ _0\"></span><span class=\"_ _2e2\">the same fiscal authority</span><span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>he f<span class=\"_ _0\"></span>ollowing is an analysis o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the deferred <span class=\"_ _0\"></span>tax balances f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial reporting purposes:<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w492 h8a\" id=\"_fd07439f-0591-454f-baab-09e1c3e83c95\"><tr><td></td><td class=\"t m0 x290 h29 y2936 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x291 h26 y2936 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x295 h29 y2937 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2937 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2938 ff2 fs3 fc2 sc0 ls5 ws16\">Deferred tax assets:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b5 w493 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed within <span class=\"_ _2\"></span>one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77e y28b5 w494 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">2,553<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77f y28b5 w84 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">2,0<span class=\"_ _2\"></span>16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28d2 w495 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed after one <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x780 y28d2 w496 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">3,259<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x781 y28d2 w497 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">2,638<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y296d ff2 fs3 fc2 sc0 ls5 ws16\">Deferred tax liabilities<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28d3 w498 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Settled within one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x782 y28d3 w499 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2e ws33\">(3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x783 y28d3 w49a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w49b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Settled after one <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x784 y2833 w49c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x785 y2833 w49d h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w49e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Net deferr<span class=\"_ _0\"></span>ed tax assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x786 y2834 w49f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5,7<span class=\"_ _2\"></span>99<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x787 y2834 w5f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">4<span class=\"_ _2\"></span>,61<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr></table>Deferred <span class=\"_ _0\"></span>tax assets <span class=\"_ _0\"></span>that are e<span class=\"_ _0\"></span>xpected to be reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed within one <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are \u00a32.<span class=\"_ _0\"></span>6 million (FY22: \u00a32.0 million<span class=\"_ _0\"></span>) and def<span class=\"_ _0\"></span>erred tax liabilities that are e<span class=\"_ _0\"></span>xpected to be settled <span class=\"_ _0\"></span>within one <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are \u00a30.<span class=\"_ _0\"></span>01 million (FY22: \u00a30<span class=\"_ _0\"></span>.01 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax assets are r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or carry<span class=\"_ _0\"></span>-forw<span class=\"_ _0\"></span>ard <span class=\"_ _0\"></span>tax losses to <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>that the r<span class=\"_ _0\"></span>ealisation of<span class=\"_ _0\"></span> the rela<span class=\"_ _0\"></span><span class=\"_ _2e2\">ted tax benefit </span><span class=\"_ _0\"></span>through future <span class=\"_ _0\"></span><span class=\"_ _2e2\">taxable profits </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the respective jurisdictions is pr<span class=\"_ _0\"></span>obable. In assessing whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to recognise deferr<span class=\"_ _0\"></span>ed tax assets, <span class=\"_ _0\"></span>the Group considered both curr<span class=\"_ _0\"></span>ent and the <span class=\"_ _0\"></span>forecast <span class=\"_ _0\"></span>trading performance in <span class=\"_ _0\"></span>these territories and <span class=\"_ _0\"></span>the expectations r<span class=\"_ _0\"></span>egarding <span class=\"_ _0\"></span>the levels o<span class=\"_ _0\"></span>f <span class=\"_ _2e2\">profitability</span><span class=\"_ _0\"></span> tha<span class=\"_ _0\"></span>t can be achiev<span class=\"_ _0\"></span>ed.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the reporting da<span class=\"_ _0\"></span>te, the Gr<span class=\"_ _0\"></span>oup had unused tax losses of<span class=\"_ _0\"></span> \u00a327<span class=\"_ _5\"></span>.3 million (FY22: \u00a330.3 million<span class=\"_ _0\"></span>) av<span class=\"_ _0\"></span>ailable for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> offset against </span><span class=\"_ _0\"></span>future pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">fits. </span>No deferr<span class=\"_ _0\"></span>ed tax asset <span class=\"_ _0\"></span>was r<span class=\"_ _0\"></span>ecognised in respect of<span class=\"_ _0\"></span> the \u00a327<span class=\"_ _5\"></span>.3 million (FY22: \u00a330<span class=\"_ _0\"></span>.3 million) losses. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reduction in losses arises <span class=\"_ _0\"></span>from expiration, r<span class=\"_ _0\"></span><span class=\"_ _2e2\">ecognition, exchange diff</span><span class=\"_ _0\"></span>erences and utilisation.<span class=\"_ _2e2\"> </span>Included in unrecognised <span class=\"_ _0\"></span>tax losses are losses of<span class=\"_ _0\"></span> \u00a30.8 million (FY22: \u00a30<span class=\"_ _0\"></span>.8 million<span class=\"_ _0\"></span>) which are subject <span class=\"_ _0\"></span>to expiry<span class=\"_ _5\"></span>. Of <span class=\"_ _0\"></span>this amount, \u00a3nil expires o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the course of <span class=\"_ _0\"></span>the next <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years; and <span class=\"_ _0\"></span>the remaining balance of<span class=\"_ _0\"></span> \u00a30<span class=\"_ _0\"></span>.8 million will e<span class=\"_ _0\"></span>xpire by<span class=\"_ _0\"></span> FY43. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> regional summary<span class=\"_ _0\"></span> of our unr<span class=\"_ _0\"></span>ecognised operating tax losses is sho<span class=\"_ _0\"></span>wn below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d2 h93\" id=\"_9733bb9e-8984-4110-b1ba-7e9e38ef6e00\"><tr><td></td><td class=\"t m0 x290 h29 y296e ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y296e ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y296f ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y296f ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2970 ff2 fs3 fc2 sc0 ls5 ws0\">Operating tax losses not r<span class=\"_ _0\"></span>ecognised<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w4a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Europe<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x788 y28b7 w4a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">13,854<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x789 y28b7 w4a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">15<span class=\"_ _2\"></span>,532<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w4a3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Asia Pacific<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x78a y28d3 w4a4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">12<span class=\"_ _2\"></span>,637<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78b y28d3 w4a5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">13,9<span class=\"_ _0\"></span>77<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w4a6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Rest o<span class=\"_ _0\"></span>f W<span class=\"_ _0\"></span>orld<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78c y2833 w4a7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">764<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78d y2833 w4a8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">809<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x58d y2834 w4a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">2<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>2<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78e y2834 w4aa h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">30,<span class=\"_ _2\"></span>318<span class=\"_ _2e2\"> </span></div></td></tr></table>Recognised opera<span class=\"_ _0\"></span>ting losses wer<span class=\"_ _0\"></span>e \u00a3nil (FY22: \u00a3nil) during the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>The G<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p has the fo<span class=\"_ _2\"></span>llowing unc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain t<span class=\"_ _2\"></span>ax po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>ns:<span class=\"_ _2e2\"> </span>On transf<span class=\"_ _0\"></span>er pricing risk<span class=\"_ _0\"></span>s, the pr<span class=\"_ _0\"></span>ovision increased during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> by<span class=\"_ _0\"></span> \u00a30<span class=\"_ _0\"></span>.2 million to \u00a32.5 million (FY22: \u00a32.3 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>With regards <span class=\"_ _0\"></span>to the E<span class=\"_ _0\"></span>uropean decision as of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>April 2019, <span class=\"_ _0\"></span>that certain parts of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the UK\u2019s contr<span class=\"_ _0\"></span>olled for<span class=\"_ _0\"></span>eign company<span class=\"_ _0\"></span> legislation gav<span class=\"_ _0\"></span>e rise to state aid, the managemen<span class=\"_ _0\"></span>t team concluded <span class=\"_ _0\"></span>that the pr<span class=\"_ _0\"></span>ovision <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>this uncertain <span class=\"_ _0\"></span>tax position should remain in place at \u00a31.4 million (FY22: \u00a31.4 million). O<span class=\"_ _0\"></span>n 8 J<span class=\"_ _0\"></span>une 2022, the General Court of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the European Union dismissed <span class=\"_ _0\"></span>the applications f<span class=\"_ _0\"></span>or annulmen<span class=\"_ _0\"></span>t from both the UK Go<span class=\"_ _0\"></span>vernment and one of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the British broadcast <span class=\"_ _0\"></span>television netw<span class=\"_ _0\"></span>ork companies. Both parties hav<span class=\"_ _0\"></span>e now<span class=\"_ _0\"></span> appealed this decision. T<span class=\"_ _0\"></span>he outcome of<span class=\"_ _0\"></span> these appeals <span class=\"_ _0\"></span>will be closely monitor<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the management team <span class=\"_ _0\"></span>to determine any<span class=\"_ _0\"></span> implications on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _2e2\">tax position.<span class=\"_ _2e2\"> </span></span>Ne<span class=\"_ _0\"></span>vertheless, <span class=\"_ _0\"></span>the Group settled <span class=\"_ _0\"></span>the \u00a31.4 million requested b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the HMRC and this amount is r<span class=\"_ _0\"></span>ecorded as an asset held <span class=\"_ _0\"></span>within <span class=\"ls5\"> </span>current tax.<span class=\"_ _2e2\"> </span>18 <span class=\"_ _3f\"> </span>Deferred tax<span class=\"_ _2e2\"> </span>Group<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w46b h92\" id=\"_7b7d56fd-3755-472a-99d1-fee665f5103d\"><tr><td></td><td class=\"t m0 x448 h29 y2965 ff2 fs19 fc2 sc0 ls5 ws0\">Accelerated </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x74a h29 y2966 ff2 fs19 fc2 sc0 ls5 ws0\">tax </td><td class=\"t m0 x74b h29 y2966 ff2 fs19 fc2 sc0 ls5 ws0\">Share-based </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x602 h29 y2967 ff2 fs19 fc2 sc0 ls5 ws0\">depreciation<span class=\"_ _2e2\"> </span></td><td class=\"c n x74c y2968 w46c h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74d y2968 w46d h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Provisions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74e y2968 w318 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2924 w46e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74f y2924 w61 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">225<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x750 y2924 w46f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,51<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x751 y2924 w470 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls91 ws9e\">2<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>747<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x752 y2924 w471 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">4,49<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2956 w472 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Credit/(<span class=\"_ _0\"></span>charge<span class=\"_ _0\"></span>) to income statement for the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x753 y2956 w473 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">83<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x754 y2956 w474 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls87 ws18\">80<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x755 y2956 w34f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x756 y2956 w475 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">101<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2969 w476 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Prior<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>ear credit <span class=\"_ _0\"></span>to income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x757 y2969 w477 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x758 y2969 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x759 y2969 w478 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">44<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75a y2969 w479 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc ws6\">57<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2958 w47a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Adjustment due <span class=\"_ _0\"></span>to tax rate changes<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75b y2958 w47b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">44<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75c y2958 w47c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5d ws6b\">84<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75d y2958 w47d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">1<span class=\"_ _2\"></span>66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75e y2958 w47e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc ws6\">294<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2959 w47f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75f y2959 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x760 y2959 w480 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x761 y2959 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x762 y2959 w481 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296a w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x763 y296a w482 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x764 y296a w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x765 y296a w1cd h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">219<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x766 y296a w104 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">247<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x767 y28b5 w484 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">3<span class=\"_ _2\"></span>61<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x768 y28b5 w485 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x769 y28b5 w40d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76a y28b5 w486 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">4,<span class=\"_ _2\"></span>616<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295c w487 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Credit to income statement for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76b y295c w488 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">37<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76c y295c w473 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">83<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76d y295c w489 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse2 ws30\">997<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76e y295c w48a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296b w476 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Prior<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>ear credit <span class=\"_ _0\"></span>to income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76f y296b w117 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x770 y296b w484 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">218<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x771 y296b w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x772 y296b w48b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">251<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w47f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75f y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x773 y295e w48c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x774 y295e wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x775 y295e w41f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x776 y296c w44 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x777 y296c w48d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x778 y296c w3b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x779 y296c w48e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77a y2834 w2e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">398<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77b y2834 w490 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1<span class=\"_ _2\"></span>,389<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77c y2834 w491 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">4,012<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77d y2834 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5<span class=\"_ _2\"></span>,79<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr></table>C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company\u2019<span class=\"_ _0\"></span>s deferr<span class=\"_ _0\"></span>ed tax assets r<span class=\"_ _0\"></span>elate in full <span class=\"_ _0\"></span>to the equity<span class=\"_ _0\"></span>-settled share-based paymen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span><table class=\"s w4ab h94\" id=\"_340e8716-33d1-4755-84aa-5e53e0ac370b\"><tr><td class=\"t m0 x280 h26 y2971 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28b4 w46e h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78f y28b4 w4ac h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls77 ws87\">346<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295b w487 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Credit to income statement for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x790 y295b w4ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls17 ws14\">41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2972 w47f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x791 y2972 w4ae h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x792 y28b7 w61 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">225<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w4af h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Charge to income <span class=\"_ _2\"></span>statement for<span class=\"_ _0\"></span> the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x793 y295e w4b0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">(7<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w47f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x794 y296c w4b1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x795 y2834 w4b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">136</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "12 <span class=\"_ _3f\"> </span>T<span class=\"_ _5\"></span>rade and other receivables<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade r<span class=\"_ _0\"></span>eceivables including contract assets ar<span class=\"_ _0\"></span>e amounts due fr<span class=\"_ _0\"></span>om customers for<span class=\"_ _0\"></span> services performed in <span class=\"_ _0\"></span>the ordinary<span class=\"_ _0\"></span> course of business. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are initially<span class=\"_ _0\"></span> recognised at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value and subsequently<span class=\"_ _0\"></span> measured a<span class=\"_ _0\"></span><span class=\"_ _2e2\">t amortised cost using the eff</span><span class=\"_ _0\"></span>ective inter<span class=\"_ _0\"></span>est rate method. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he normal credit <span class=\"_ _0\"></span>terms are between 14-<span class=\"_ _0\"></span>30 day<span class=\"_ _0\"></span>s upon service provision, <span class=\"_ _0\"></span>with 30 day<span class=\"_ _0\"></span>s becoming a more pre<span class=\"_ _0\"></span>valent payment term.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group applies <span class=\"_ _0\"></span><span class=\"_ _2e2\">the IFRS 9 simplified approach f</span><span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trade and other<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>ables and follo<span class=\"_ _0\"></span>ws an expected cr<span class=\"_ _0\"></span>edit losses (ECLs<span class=\"_ _0\"></span>) approach f<span class=\"_ _0\"></span>or measuring <span class=\"_ _0\"></span>the allow<span class=\"_ _0\"></span>ance of its <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables. ECL<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>vision has been considered f<span class=\"_ _0\"></span>or Contract assets but it is vie<span class=\"_ _0\"></span>wed as immaterial. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group r<span class=\"_ _0\"></span>ecognises a loss allowance based on lif<span class=\"_ _0\"></span>etime ECLs at each r<span class=\"_ _0\"></span>eporting date. For<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>oices re<span class=\"_ _0\"></span>viewed on a portfolio basis (i.<span class=\"_ _0\"></span>e. not individually<span class=\"_ _0\"></span> revie<span class=\"_ _0\"></span>wed), <span class=\"_ _0\"></span>the loss allowance <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> ECLs is pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">vided at differing percen</span><span class=\"_ _0\"></span>tages determined based on historical collection experience, adjusted <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> forw<span class=\"_ _0\"></span>ard-looking mark<span class=\"_ _0\"></span><span class=\"_ _2e2\">et factors specific </span><span class=\"_ _0\"></span>to the debtors and the economic en<span class=\"_ _0\"></span>vironment. Certain exposur<span class=\"_ _0\"></span>es within <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables are individually<span class=\"_ _0\"></span> assessed for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which the Dir<span class=\"_ _0\"></span>ectors make judgemen<span class=\"_ _0\"></span>t on a client-by<span class=\"_ _0\"></span>-client basis as to <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> ability <span class=\"_ _0\"></span>to collect outstanding receiv<span class=\"_ _0\"></span>ables. When revie<span class=\"_ _0\"></span><span class=\"_ _2e2\">wing significant </span>outstanding inv<span class=\"_ _0\"></span>oices, the Dir<span class=\"_ _0\"></span>ectors consider qualitativ<span class=\"_ _0\"></span>e factors <span class=\"_ _0\"></span>that are av<span class=\"_ _0\"></span>ailable without undue cost or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> effort, such as a decr</span><span class=\"_ _0\"></span>ease in the debtor\u2019<span class=\"_ _0\"></span>s creditw<span class=\"_ _0\"></span>orthiness, changes in external or<span class=\"_ _0\"></span> internal credit ratings, macr<span class=\"_ _0\"></span>o-economic conditions, actual or e<span class=\"_ _0\"></span>xpected deterioration in business performance o<span class=\"_ _0\"></span>f an<span class=\"_ _0\"></span>y particular<span class=\"_ _0\"></span> debtor<span class=\"_ _0\"></span>, and o<span class=\"_ _0\"></span>ther kno<span class=\"_ _0\"></span>wn issues.<span class=\"_ _2e2\"> </span>Der<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognitio<span class=\"_ _2\"></span>n of trade an<span class=\"_ _2\"></span>d other re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther r<span class=\"_ _0\"></span>eceivables are der<span class=\"_ _0\"></span>ecognised when <span class=\"_ _0\"></span>the rights to r<span class=\"_ _0\"></span>eceive cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>these assets have e<span class=\"_ _0\"></span>xpired or<span class=\"_ _0\"></span> hav<span class=\"_ _0\"></span>e been transf<span class=\"_ _0\"></span>erred. On derecognition, an<span class=\"_ _0\"></span><span class=\"_ _2e2\">y diff</span><span class=\"_ _0\"></span>erence betw<span class=\"_ _0\"></span>een the carrying amount of<span class=\"_ _0\"></span> an asset and <span class=\"_ _0\"></span>the consideration receiv<span class=\"_ _0\"></span>ed is recognised in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss. For<span class=\"_ _0\"></span> critical accounting estimates r<span class=\"_ _0\"></span>egarding contract assets, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 2 <span class=\"ff24\">Operating segmen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1fb h88\" id=\"_8c463321-0d76-4b16-8efe-ea4ccd30bdf4\"><tr><td></td><td class=\"c n x684 y2930 w269 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td class=\"c n x685 y2930 w4d h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x686 h29 y2931 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x687 h26 y2931 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3df h29 y2931 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e0 h26 y2931 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x688 h29 y2932 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x689 h26 y2932 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x317 h29 y2932 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y2932 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b3 w3ba h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68a y28b3 w3bb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">245,525<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68b y28b3 w3bc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">25<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68c y28b3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68d y28b3 wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w3bd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68e y28b4 w3be h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">94,0<span class=\"_ _2\"></span>91<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68f y28b4 w3bf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,68<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x690 y28b4 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x691 y28b4 wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w3c0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x692 y28b5 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">5,87<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x693 y28b5 w3c1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">5,967<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x694 y28b5 w3c2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x695 y28b5 wd8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w3c3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Less allow<span class=\"_ _0\"></span>ance for<span class=\"_ _0\"></span> ECLs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x696 y28b6 w3c4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x697 y28b6 w3c5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">(3,<span class=\"_ _0\"></span>704<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x698 y28b6 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x699 y28b6 w54 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w3c6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables, contract assets and other<span class=\"_ _0\"></span> receivables \u2013 ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">t off E</span><span class=\"_ _0\"></span>CL<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69a y28b7 w3c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">336,850<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69b y28b7 w3c8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">348,356<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69c y28b7 w3c2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69d y28b7 wd8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w3c9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Prepa<span class=\"_ _0\"></span>yments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69e y283c w3ca h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">8,270<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69f y283c w3cb h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb8 wscd\">1<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>528<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x656 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a0 y283c w3cc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">6,488<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w3cd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other <span class=\"_ _0\"></span>taxes and social security<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a1 y283d w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a2 y283d wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a3 y283d w3ce h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">75<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a4 y283d w3cf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">8,950<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x492 y2834 w3d0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">345,<span class=\"_ _0\"></span>120<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a5 y2834 w6a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">363,884<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a6 y2834 w6b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">819<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a7 y2834 w3d1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls87 ws18\">15,4<span class=\"_ _2\"></span>46<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _5\"></span>rade r<span class=\"_ _0\"></span>eceivables ar<span class=\"_ _0\"></span>e non-interest-bearing current <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets.<span class=\"_ _2e2\"> </span></span>Contract assets repr<span class=\"_ _0\"></span>esent the contract r<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue earned but not inv<span class=\"_ _0\"></span>oiced at the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear end. It is based on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the unbilled<span class=\"_ _2\"></span> timesheets fr<span class=\"_ _0\"></span>om the contractors <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the services pr<span class=\"_ _0\"></span>ovided up <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he corresponding costs are sho<span class=\"_ _0\"></span>wn within <span class=\"_ _0\"></span>trade payables (<span class=\"_ _0\"></span>wher<span class=\"_ _0\"></span>e the contractor<span class=\"_ _0\"></span> has submitted an inv<span class=\"_ _0\"></span>oice<span class=\"_ _0\"></span>) and within accruals (in r<span class=\"_ _0\"></span>espect of<span class=\"_ _0\"></span> unsubmitted and unapprov<span class=\"_ _0\"></span>ed timeshee<span class=\"_ _0\"></span>ts) (no<span class=\"_ _0\"></span>te 14).<span class=\"_ _2e2\"> </span>In FY23, other<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>ables include \u00a30.<span class=\"_ _0\"></span>1 million (FY22: \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or loans giv<span class=\"_ _0\"></span>en to certain <span class=\"_ _0\"></span>former<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees to<span class=\"_ _0\"></span>wards <span class=\"_ _0\"></span>their subscription f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares (<span class=\"_ _0\"></span>note 23(b<span class=\"_ _5\"></span>)(iv)<span class=\"_ _0\"></span>). T<span class=\"_ _2e\"></span>racker<span class=\"_ _0\"></span> share loans ar<span class=\"_ _0\"></span>e unsecured and charged inter<span class=\"_ _0\"></span>est at a rate of<span class=\"_ _0\"></span> 2% (FY22: 2%). No such new<span class=\"_ _0\"></span> track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share loans w<span class=\"_ _0\"></span>ere giv<span class=\"_ _0\"></span>en to emplo<span class=\"_ _0\"></span>yees during <span class=\"_ _0\"></span>the current <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> or pr<span class=\"_ _0\"></span>evious <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group establishes an allow<span class=\"_ _0\"></span>ance f<span class=\"_ _0\"></span>or doubtful accounts <span class=\"_ _0\"></span>that repr<span class=\"_ _0\"></span>esents an estimate of<span class=\"_ _0\"></span> ECLs in respect o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade and other receivables. M<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ements in the impairmen<span class=\"_ _0\"></span>t provision <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> trade r<span class=\"_ _0\"></span>eceivables are sho<span class=\"_ _0\"></span>wn in the <span class=\"_ _0\"></span>table below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d5 h8a\" id=\"_1fdd36e8-3d7e-4347-980b-cb4bf4b9b95a\"><tr><td></td><td class=\"t m0 x290 h29 y2936 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y2936 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y2937 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2937 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2938 ff2 fs3 fc2 sc0 ls5 ws0\">Provision f<span class=\"_ _0\"></span>or impairment of<span class=\"_ _0\"></span> trade receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b5 w3d6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">At the beginning of the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b3 y28b5 w3d7 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">3,70<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b4 y28b5 w3d8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">4,308<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w3d9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Charge for the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b5 y28d2 w3da h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">8,306<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b6 y28d2 w3db h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">3,697<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w3dc h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bad debts <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x6b7 y28b7 w3dd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b8 y28b7 w3de h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">(<span class=\"_ _0\"></span>4,323<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w3df h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>versed as amounts r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>ed<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b9 y28d3 w3e0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _28\"></span>,7<span class=\"_ _28\"></span>2<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ba y28d3 w3e1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _28\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w3e2 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Exchange diff</span><span class=\"_ _0\"></span>erences<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x554 y2833 w3e3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls34 wsfc\">(26)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bb y2833 w3e4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc ws6\">89<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w3e5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws16\">At the end of the <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bc y2834 w3e6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8,639<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bd y2834 w3e7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">3,7<span class=\"_ _0\"></span>04<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he ECLs increased significantly</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Y<span class=\"_ _2e\"></span>o<span class=\"_ _5\"></span>Y<span class=\"_ _5\"></span>, primarily due <span class=\"_ _0\"></span>to the ongoing macr<span class=\"_ _0\"></span>o-economic challenges, which ar<span class=\"_ _0\"></span>e for<span class=\"_ _0\"></span>ecast to persist in <span class=\"_ _0\"></span>the short term. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s exposur<span class=\"_ _0\"></span>e to a credit risk has de<span class=\"_ _0\"></span>teriorated across <span class=\"_ _0\"></span>various countries in <span class=\"_ _0\"></span>which it operates. In FY23, a certain number o<span class=\"_ _0\"></span>f ST<span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s clients underwent insolv<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> proceedings or<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ell into administration due to e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xperienced financial difficulties.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _0\"></span>he management team considers <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s and Company\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>trade and other r<span class=\"_ _0\"></span>eceivables is appr<span class=\"_ _0\"></span>oximately equal to <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues and the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e deemed to be curr<span class=\"_ _0\"></span>ent assets.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial assets ar</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">e classified as held at amortised cost and ther</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">e is no significant exposure </span><span class=\"_ _0\"></span>to mark<span class=\"_ _0\"></span>et risks (inter<span class=\"_ _0\"></span>est rate and f<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change risks<span class=\"_ _0\"></span>). F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> further<span class=\"_ _0\"></span> information on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets ref</span><span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>to note 23.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "12 <span class=\"_ _3f\"> </span>T<span class=\"_ _5\"></span>rade and other receivables<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade r<span class=\"_ _0\"></span>eceivables including contract assets ar<span class=\"_ _0\"></span>e amounts due fr<span class=\"_ _0\"></span>om customers for<span class=\"_ _0\"></span> services performed in <span class=\"_ _0\"></span>the ordinary<span class=\"_ _0\"></span> course of business. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are initially<span class=\"_ _0\"></span> recognised at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value and subsequently<span class=\"_ _0\"></span> measured a<span class=\"_ _0\"></span><span class=\"_ _2e2\">t amortised cost using the eff</span><span class=\"_ _0\"></span>ective inter<span class=\"_ _0\"></span>est rate method. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he normal credit <span class=\"_ _0\"></span>terms are between 14-<span class=\"_ _0\"></span>30 day<span class=\"_ _0\"></span>s upon service provision, <span class=\"_ _0\"></span>with 30 day<span class=\"_ _0\"></span>s becoming a more pre<span class=\"_ _0\"></span>valent payment term.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group applies <span class=\"_ _0\"></span><span class=\"_ _2e2\">the IFRS 9 simplified approach f</span><span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trade and other<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>ables and follo<span class=\"_ _0\"></span>ws an expected cr<span class=\"_ _0\"></span>edit losses (ECLs<span class=\"_ _0\"></span>) approach f<span class=\"_ _0\"></span>or measuring <span class=\"_ _0\"></span>the allow<span class=\"_ _0\"></span>ance of its <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables. ECL<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>vision has been considered f<span class=\"_ _0\"></span>or Contract assets but it is vie<span class=\"_ _0\"></span>wed as immaterial. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group r<span class=\"_ _0\"></span>ecognises a loss allowance based on lif<span class=\"_ _0\"></span>etime ECLs at each r<span class=\"_ _0\"></span>eporting date. For<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>oices re<span class=\"_ _0\"></span>viewed on a portfolio basis (i.<span class=\"_ _0\"></span>e. not individually<span class=\"_ _0\"></span> revie<span class=\"_ _0\"></span>wed), <span class=\"_ _0\"></span>the loss allowance <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> ECLs is pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">vided at differing percen</span><span class=\"_ _0\"></span>tages determined based on historical collection experience, adjusted <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> forw<span class=\"_ _0\"></span>ard-looking mark<span class=\"_ _0\"></span><span class=\"_ _2e2\">et factors specific </span><span class=\"_ _0\"></span>to the debtors and the economic en<span class=\"_ _0\"></span>vironment. Certain exposur<span class=\"_ _0\"></span>es within <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables are individually<span class=\"_ _0\"></span> assessed for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which the Dir<span class=\"_ _0\"></span>ectors make judgemen<span class=\"_ _0\"></span>t on a client-by<span class=\"_ _0\"></span>-client basis as to <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> ability <span class=\"_ _0\"></span>to collect outstanding receiv<span class=\"_ _0\"></span>ables. When revie<span class=\"_ _0\"></span><span class=\"_ _2e2\">wing significant </span>outstanding inv<span class=\"_ _0\"></span>oices, the Dir<span class=\"_ _0\"></span>ectors consider qualitativ<span class=\"_ _0\"></span>e factors <span class=\"_ _0\"></span>that are av<span class=\"_ _0\"></span>ailable without undue cost or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> effort, such as a decr</span><span class=\"_ _0\"></span>ease in the debtor\u2019<span class=\"_ _0\"></span>s creditw<span class=\"_ _0\"></span>orthiness, changes in external or<span class=\"_ _0\"></span> internal credit ratings, macr<span class=\"_ _0\"></span>o-economic conditions, actual or e<span class=\"_ _0\"></span>xpected deterioration in business performance o<span class=\"_ _0\"></span>f an<span class=\"_ _0\"></span>y particular<span class=\"_ _0\"></span> debtor<span class=\"_ _0\"></span>, and o<span class=\"_ _0\"></span>ther kno<span class=\"_ _0\"></span>wn issues.<span class=\"_ _2e2\"> </span>Der<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognitio<span class=\"_ _2\"></span>n of trade an<span class=\"_ _2\"></span>d other re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther r<span class=\"_ _0\"></span>eceivables are der<span class=\"_ _0\"></span>ecognised when <span class=\"_ _0\"></span>the rights to r<span class=\"_ _0\"></span>eceive cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>these assets have e<span class=\"_ _0\"></span>xpired or<span class=\"_ _0\"></span> hav<span class=\"_ _0\"></span>e been transf<span class=\"_ _0\"></span>erred. On derecognition, an<span class=\"_ _0\"></span><span class=\"_ _2e2\">y diff</span><span class=\"_ _0\"></span>erence betw<span class=\"_ _0\"></span>een the carrying amount of<span class=\"_ _0\"></span> an asset and <span class=\"_ _0\"></span>the consideration receiv<span class=\"_ _0\"></span>ed is recognised in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss. For<span class=\"_ _0\"></span> critical accounting estimates r<span class=\"_ _0\"></span>egarding contract assets, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 2 <span class=\"ff24\">Operating segmen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1fb h88\" id=\"_8c463321-0d76-4b16-8efe-ea4ccd30bdf4\"><tr><td></td><td class=\"c n x684 y2930 w269 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td class=\"c n x685 y2930 w4d h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x686 h29 y2931 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x687 h26 y2931 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3df h29 y2931 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e0 h26 y2931 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x688 h29 y2932 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x689 h26 y2932 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x317 h29 y2932 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y2932 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b3 w3ba h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68a y28b3 w3bb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">245,525<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68b y28b3 w3bc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">25<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68c y28b3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68d y28b3 wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w3bd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68e y28b4 w3be h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">94,0<span class=\"_ _2\"></span>91<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x68f y28b4 w3bf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,68<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x690 y28b4 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x691 y28b4 wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w3c0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x692 y28b5 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">5,87<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x693 y28b5 w3c1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">5,967<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x694 y28b5 w3c2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x695 y28b5 wd8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w3c3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Less allow<span class=\"_ _0\"></span>ance for<span class=\"_ _0\"></span> ECLs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x696 y28b6 w3c4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x697 y28b6 w3c5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">(3,<span class=\"_ _0\"></span>704<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x698 y28b6 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x699 y28b6 w54 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w3c6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables, contract assets and other<span class=\"_ _0\"></span> receivables \u2013 ne<span class=\"_ _0\"></span><span class=\"_ _2e2\">t off E</span><span class=\"_ _0\"></span>CL<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69a y28b7 w3c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">336,850<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69b y28b7 w3c8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">348,356<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69c y28b7 w3c2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69d y28b7 wd8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w3c9 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Prepa<span class=\"_ _0\"></span>yments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69e y283c w3ca h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">8,270<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x69f y283c w3cb h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb8 wscd\">1<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>528<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x656 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a0 y283c w3cc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">6,488<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w3cd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other <span class=\"_ _0\"></span>taxes and social security<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a1 y283d w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a2 y283d wcf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a3 y283d w3ce h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">75<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a4 y283d w3cf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">8,950<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x492 y2834 w3d0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">345,<span class=\"_ _0\"></span>120<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a5 y2834 w6a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">363,884<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a6 y2834 w6b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">819<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6a7 y2834 w3d1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls87 ws18\">15,4<span class=\"_ _2\"></span>46<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _5\"></span>rade r<span class=\"_ _0\"></span>eceivables ar<span class=\"_ _0\"></span>e non-interest-bearing current <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets.<span class=\"_ _2e2\"> </span></span>Contract assets repr<span class=\"_ _0\"></span>esent the contract r<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue earned but not inv<span class=\"_ _0\"></span>oiced at the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear end. It is based on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the unbilled<span class=\"_ _2\"></span> timesheets fr<span class=\"_ _0\"></span>om the contractors <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the services pr<span class=\"_ _0\"></span>ovided up <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he corresponding costs are sho<span class=\"_ _0\"></span>wn within <span class=\"_ _0\"></span>trade payables (<span class=\"_ _0\"></span>wher<span class=\"_ _0\"></span>e the contractor<span class=\"_ _0\"></span> has submitted an inv<span class=\"_ _0\"></span>oice<span class=\"_ _0\"></span>) and within accruals (in r<span class=\"_ _0\"></span>espect of<span class=\"_ _0\"></span> unsubmitted and unapprov<span class=\"_ _0\"></span>ed timeshee<span class=\"_ _0\"></span>ts) (no<span class=\"_ _0\"></span>te 14).<span class=\"_ _2e2\"> </span>In FY23, other<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>ables include \u00a30.<span class=\"_ _0\"></span>1 million (FY22: \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or loans giv<span class=\"_ _0\"></span>en to certain <span class=\"_ _0\"></span>former<span class=\"_ _0\"></span> employ<span class=\"_ _0\"></span>ees to<span class=\"_ _0\"></span>wards <span class=\"_ _0\"></span>their subscription f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shares (<span class=\"_ _0\"></span>note 23(b<span class=\"_ _5\"></span>)(iv)<span class=\"_ _0\"></span>). T<span class=\"_ _2e\"></span>racker<span class=\"_ _0\"></span> share loans ar<span class=\"_ _0\"></span>e unsecured and charged inter<span class=\"_ _0\"></span>est at a rate of<span class=\"_ _0\"></span> 2% (FY22: 2%). No such new<span class=\"_ _0\"></span> track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share loans w<span class=\"_ _0\"></span>ere giv<span class=\"_ _0\"></span>en to emplo<span class=\"_ _0\"></span>yees during <span class=\"_ _0\"></span>the current <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> or pr<span class=\"_ _0\"></span>evious <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs295\">T<span class=\"_ _0\"></span>he Group establishes an allow<span class=\"_ _0\"></span>ance f<span class=\"_ _0\"></span>or doubtful accounts <span class=\"_ _0\"></span>that repr<span class=\"_ _0\"></span>esents an estimate of<span class=\"_ _0\"></span> ECLs in respect o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade and other </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs296\">receivables. M<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ements in the impairmen<span class=\"_ _0\"></span>t provision <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> trade r<span class=\"_ _0\"></span>eceivables are sho<span class=\"_ _0\"></span>wn in the <span class=\"_ _0\"></span>table below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs297\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs298\"><table class=\"s w3d5 h8a\" id=\"_1fdd36e8-3d7e-4347-980b-cb4bf4b9b95a\"><tr><td></td><td class=\"t m0 x290 h29 y2936 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y2936 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y2937 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2937 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2938 ff2 fs3 fc2 sc0 ls5 ws0\">Provision f<span class=\"_ _0\"></span>or impairment of<span class=\"_ _0\"></span> trade receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b5 w3d6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">At the beginning of the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b3 y28b5 w3d7 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">3,70<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b4 y28b5 w3d8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">4,308<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w3d9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Charge for the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b5 y28d2 w3da h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">8,306<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b6 y28d2 w3db h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">3,697<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w3dc h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bad debts <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x6b7 y28b7 w3dd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b8 y28b7 w3de h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">(<span class=\"_ _0\"></span>4,323<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w3df h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>versed as amounts r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>ed<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6b9 y28d3 w3e0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _28\"></span>,7<span class=\"_ _28\"></span>2<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ba y28d3 w3e1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _28\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w3e2 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Exchange diff</span><span class=\"_ _0\"></span>erences<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x554 y2833 w3e3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls34 wsfc\">(26)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bb y2833 w3e4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc ws6\">89<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w3e5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws16\">At the end of the <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bc y2834 w3e6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8,639<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bd y2834 w3e7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">3,7<span class=\"_ _0\"></span>04<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs299\">T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he ECLs increased significantly</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Y<span class=\"_ _2e\"></span>o<span class=\"_ _5\"></span>Y<span class=\"_ _5\"></span>, primarily due <span class=\"_ _0\"></span>to the ongoing macr<span class=\"_ _0\"></span>o-economic challenges, which ar<span class=\"_ _0\"></span>e for<span class=\"_ _0\"></span>ecast to persist in <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs29a\">short term. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s exposur<span class=\"_ _0\"></span>e to a credit risk has de<span class=\"_ _0\"></span>teriorated across <span class=\"_ _0\"></span>various countries in <span class=\"_ _0\"></span>which it operates. In FY23, a certain </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs29b\">number o<span class=\"_ _0\"></span>f ST<span class=\"_ _0\"></span>hree<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s clients underwent insolv<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> proceedings or<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ell into administration due to e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xperienced financial difficulties.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs29c\">T<span class=\"_ _0\"></span>he management team considers <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the carrying v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s and Company\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>trade and other r<span class=\"_ _0\"></span>eceivables is appr<span class=\"_ _0\"></span>oximately </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs29d\">equal to <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues and the<span class=\"_ _0\"></span>y ar<span class=\"_ _0\"></span>e deemed to be curr<span class=\"_ _0\"></span>ent assets.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs29e\">T<span class=\"_ _0\"></span>he Company\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial assets ar</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">e classified as held at amortised cost and ther</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">e is no significant exposure </span><span class=\"_ _0\"></span>to mark<span class=\"_ _0\"></span>et risks (inter<span class=\"_ _0\"></span>est </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs29f\">rate and f<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change risks<span class=\"_ _0\"></span>). F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> further<span class=\"_ _0\"></span> information on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets ref</span><span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>to note 23.<span class=\"_ _2e2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade r<span class=\"_ _0\"></span>eceivables including contract assets ar<span class=\"_ _0\"></span>e amounts due fr<span class=\"_ _0\"></span>om customers for<span class=\"_ _0\"></span> services performed in <span class=\"_ _0\"></span>the ordinary<span class=\"_ _0\"></span> course of business. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are initially<span class=\"_ _0\"></span> recognised at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value and subsequently<span class=\"_ _0\"></span> measured a<span class=\"_ _0\"></span><span class=\"_ _2e2\">t amortised cost using the eff</span><span class=\"_ _0\"></span>ective inter<span class=\"_ _0\"></span>est rate method. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he normal credit <span class=\"_ _0\"></span>terms are between 14-<span class=\"_ _0\"></span>30 day<span class=\"_ _0\"></span>s upon service provision, <span class=\"_ _0\"></span>with 30 day<span class=\"_ _0\"></span>s becoming a more pre<span class=\"_ _0\"></span>valent payment term.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group applies <span class=\"_ _0\"></span><span class=\"_ _2e2\">the IFRS 9 simplified approach f</span><span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trade and other<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>ables and follo<span class=\"_ _0\"></span>ws an expected cr<span class=\"_ _0\"></span>edit losses (ECLs<span class=\"_ _0\"></span>) approach f<span class=\"_ _0\"></span>or measuring <span class=\"_ _0\"></span>the allow<span class=\"_ _0\"></span>ance of its <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables. ECL<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>vision has been considered f<span class=\"_ _0\"></span>or Contract assets but it is vie<span class=\"_ _0\"></span>wed as immaterial. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group r<span class=\"_ _0\"></span>ecognises a loss allowance based on lif<span class=\"_ _0\"></span>etime ECLs at each r<span class=\"_ _0\"></span>eporting date. For<span class=\"_ _0\"></span> inv<span class=\"_ _0\"></span>oices re<span class=\"_ _0\"></span>viewed on a portfolio basis (i.<span class=\"_ _0\"></span>e. not individually<span class=\"_ _0\"></span> revie<span class=\"_ _0\"></span>wed), <span class=\"_ _0\"></span>the loss allowance <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> ECLs is pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">vided at differing percen</span><span class=\"_ _0\"></span>tages determined based on historical collection experience, adjusted <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> forw<span class=\"_ _0\"></span>ard-looking mark<span class=\"_ _0\"></span><span class=\"_ _2e2\">et factors specific </span><span class=\"_ _0\"></span>to the debtors and the economic en<span class=\"_ _0\"></span>vironment. Certain exposur<span class=\"_ _0\"></span>es within <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables are individually<span class=\"_ _0\"></span> assessed for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which the Dir<span class=\"_ _0\"></span>ectors make judgemen<span class=\"_ _0\"></span>t on a client-by<span class=\"_ _0\"></span>-client basis as to <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> ability <span class=\"_ _0\"></span>to collect outstanding receiv<span class=\"_ _0\"></span>ables. When revie<span class=\"_ _0\"></span><span class=\"_ _2e2\">wing significant </span>outstanding inv<span class=\"_ _0\"></span>oices, the Dir<span class=\"_ _0\"></span>ectors consider qualitativ<span class=\"_ _0\"></span>e factors <span class=\"_ _0\"></span>that are av<span class=\"_ _0\"></span>ailable without undue cost or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> effort, such as a decr</span><span class=\"_ _0\"></span>ease in the debtor\u2019<span class=\"_ _0\"></span>s creditw<span class=\"_ _0\"></span>orthiness, changes in external or<span class=\"_ _0\"></span> internal credit ratings, macr<span class=\"_ _0\"></span>o-economic conditions, actual or e<span class=\"_ _0\"></span>xpected deterioration in business performance o<span class=\"_ _0\"></span>f an<span class=\"_ _0\"></span>y particular<span class=\"_ _0\"></span> debtor<span class=\"_ _0\"></span>, and o<span class=\"_ _0\"></span>ther kno<span class=\"_ _0\"></span>wn issues.<span class=\"_ _2e2\"> </span>Der<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognitio<span class=\"_ _2\"></span>n of trade an<span class=\"_ _2\"></span>d other re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther r<span class=\"_ _0\"></span>eceivables are der<span class=\"_ _0\"></span>ecognised when <span class=\"_ _0\"></span>the rights to r<span class=\"_ _0\"></span>eceive cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>these assets have e<span class=\"_ _0\"></span>xpired or<span class=\"_ _0\"></span> hav<span class=\"_ _0\"></span>e been transf<span class=\"_ _0\"></span>erred. On derecognition, an<span class=\"_ _0\"></span><span class=\"_ _2e2\">y diff</span><span class=\"_ _0\"></span>erence betw<span class=\"_ _0\"></span>een the carrying amount of<span class=\"_ _0\"></span> an asset and <span class=\"_ _0\"></span>the consideration receiv<span class=\"_ _0\"></span>ed is recognised in <span class=\"_ _0\"></span><span class=\"_ _2e2\">the profit or</span><span class=\"_ _0\"></span> loss. For<span class=\"_ _0\"></span> critical accounting estimates r<span class=\"_ _0\"></span>egarding contract assets, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 2 <span class=\"ff24\">Operating segmen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "14 <span class=\"_ _3f\"> </span>T<span class=\"_ _5\"></span>rade and other pa<span class=\"_ _0\"></span>yables<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables are r<span class=\"_ _0\"></span>ecognised initially at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue and subsequently measur<span class=\"_ _0\"></span>ed at amortised cost using the e<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffective </span>interest rate method.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1fb h8b\" id=\"_f39c9dc3-7a2c-4773-999b-bbda6b3e4c97\"><tr><td></td><td class=\"c n x684 y28b9 w269 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td class=\"c n x685 y28b9 w4d h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x686 h29 y2939 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x687 h26 y2939 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x3df h29 y2939 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x3e0 h26 y2939 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x688 h29 y293a ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x689 h26 y293a ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x317 h29 y293a ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y293a ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b5 w3e8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade pay<span class=\"_ _0\"></span>ables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6be y28b5 w3e9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">33,821<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bf y28b5 w1b9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">38,0<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c0 y28b5 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c1 y28b5 w54 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w3ea h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Accruals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c2 y28b6 w3eb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">13<span class=\"_ _2\"></span>3,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c3 y28b6 w3ec h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7a wsf\">141,<span class=\"_ _0\"></span>178<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c4 y28b6 w3ed h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">627<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c5 y28b6 w3ee h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">1<span class=\"_ _2\"></span>,611<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w3cd h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other <span class=\"_ _0\"></span>taxes and social security<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c6 y28b7 w3ef h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">19,<span class=\"_ _2\"></span>617<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c7 y28b7 w3f0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">22,323<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c8 y28b7 w3f1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">73<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c9 y28b7 w3f2 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb8 wscd\">170<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w3f3 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other pa<span class=\"_ _0\"></span>yables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ca y283c w3f4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">12,919<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cb y283c w3f5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7b ws89\">1<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cc y283c w3f6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cd y283c w3f7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">1,<span class=\"_ _2\"></span>210<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w3f8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Amounts due to subsidiaries (<span class=\"_ _0\"></span>note 22)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ce y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cf y2833 w54 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d0 y2833 w345 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">8<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>761<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d1 y2833 w3f9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">5<span class=\"_ _2\"></span>0,7<span class=\"_ _2\"></span>81<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x492 y2834 w9d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d2 y2834 w3fa h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">216,842<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d3 y2834 w3fb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">8<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d4 y2834 w3fc h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">53<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>he carrying amounts of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s and Company\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>trade and other<span class=\"_ _0\"></span> payables ar<span class=\"_ _0\"></span>e considered to be <span class=\"_ _0\"></span>the same as <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>values, due <span class=\"_ _0\"></span>to their short-<span class=\"_ _0\"></span>term nature. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities are classified as held at amortised cost and </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">there is no significant exposur</span><span class=\"_ _0\"></span>e to marke<span class=\"_ _0\"></span>t risks (interest ra<span class=\"_ _0\"></span>te and for<span class=\"_ _0\"></span>eign exchange risk<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>). F<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>further inf<span class=\"_ _0\"></span>ormation on the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial liabilities r</span><span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to no<span class=\"_ _0\"></span>te 23.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables are pr<span class=\"_ _0\"></span>edominantly in<span class=\"_ _0\"></span>terest-fr<span class=\"_ _0\"></span>ee, are unsecured and ar<span class=\"_ _0\"></span>e usually paid <span class=\"_ _0\"></span>within 15 day<span class=\"_ _0\"></span>s of r<span class=\"_ _0\"></span>ecognition.<span class=\"_ _2e2\"> </span>Accruals include amounts pa<span class=\"_ _0\"></span>yable <span class=\"_ _0\"></span>to contractors in respect of<span class=\"_ _0\"></span> unsubmitted and unappro<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>timesheets (no<span class=\"_ _0\"></span>te 12).<span class=\"_ _2e2\"> </span>Amounts due to subsidiaries ar<span class=\"_ _0\"></span>e subject to annual inter<span class=\"_ _0\"></span>est at a rate of<span class=\"_ _0\"></span> 15 basis points below<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>xternal borrowing costs under its RCF<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>16 <span class=\"_ _3f\"> </span>O<span class=\"_ _2\"></span><span class=\"_ _2e2\">ther financial liabilities<span class=\"_ _2e2\"> </span></span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Financial l<span class=\"_ _0\"></span>iabilities<span class=\"_ _2e2\"> </span>All non-derivativ<span class=\"_ _0\"></span><span class=\"_ _2e2\">e financial liabilities are classified as \u2018financial liabilities measur</span><span class=\"_ _0\"></span>ed at amortised cost\u2019<span class=\"_ _2e\"></span><span class=\"_ _2e2\">. All financial liabilities </span>are recognised initially<span class=\"_ _0\"></span> at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value and net o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>transaction costs. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are subsequently<span class=\"_ _0\"></span> measured at amortised cost using <span class=\"_ _0\"></span>the <span class=\"_ _2e2\">effectiv</span><span class=\"_ _0\"></span>e interest rate method. F<span class=\"_ _0\"></span><span class=\"_ _2e2\">inancial liabilities are classified as current liabilities unless </span><span class=\"_ _0\"></span>the Group has an unconditional right to defer<span class=\"_ _0\"></span> settlement f<span class=\"_ _0\"></span>or a<span class=\"_ _0\"></span>t least 12 months after <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the r<span class=\"_ _0\"></span>eporting period.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial liabilities include trade and o</span><span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables and other<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial liabilities, including bank o</span><span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft and <span class=\"_ _2e2\">lease liabilities.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _0\"></span>he Group maintains a committed RCF<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> \u00a350.<span class=\"_ _0\"></span>0 million along with an uncommitted \u00a330<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0 million accordion facility<span class=\"_ _5\"></span>, both jointly pro<span class=\"_ _0\"></span>vided by<span class=\"_ _0\"></span> HSBC and Citibank, giving the Gr<span class=\"_ _0\"></span>oup an option <span class=\"_ _0\"></span>to increase its to<span class=\"_ _0\"></span>tal borrowings under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>facility<span class=\"_ _0\"></span> to \u00a380<span class=\"_ _0\"></span>.0 million. During the current and pre<span class=\"_ _0\"></span>vious <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Gr<span class=\"_ _0\"></span>oup did not draw do<span class=\"_ _0\"></span>wn under <span class=\"_ _0\"></span>these facilities. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group also has an uncommitted \u00a35.<span class=\"_ _0\"></span>0 million ov<span class=\"_ _0\"></span>erdraft facility<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>with HSBC, of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which \u00a3nil w<span class=\"_ _0\"></span>as drawn at the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end (FY22: \u00a30<span class=\"_ _0\"></span>.4 million).<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he RCF is subject <span class=\"_ _0\"></span><span class=\"_ _2e2\">to financial co</span><span class=\"_ _0\"></span>venants and an<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>funds borrow<span class=\"_ _0\"></span>ed under <span class=\"_ _0\"></span>the facility<span class=\"_ _0\"></span> bear<span class=\"_ _0\"></span> a minimum annual interest rate of<span class=\"_ _0\"></span> 1.2% abov<span class=\"_ _0\"></span>e the benchmark S<span class=\"_ _0\"></span>terling Overnight Inde<span class=\"_ _0\"></span>x A<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erage (SONIA<span class=\"_ _0\"></span>). As <span class=\"_ _0\"></span>the Group and <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> did not draw<span class=\"_ _0\"></span> down under<span class=\"_ _0\"></span> these facilities, the <span class=\"_ _0\"></span><span class=\"_ _2e2\">finance costs of</span><span class=\"_ _0\"></span> \u00a30.<span class=\"_ _0\"></span>7 million (FY22: \u00a30<span class=\"_ _0\"></span>.5 million) <span class=\"_ _0\"></span>were mainly<span class=\"_ _0\"></span> rela<span class=\"_ _0\"></span>ted to lease inter<span class=\"_ _0\"></span>est.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he cov<span class=\"_ _0\"></span>enants, which <span class=\"_ _0\"></span>the RCF is subject <span class=\"_ _0\"></span>to, r<span class=\"_ _0\"></span>equire <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span><span class=\"_ _2e2\">to maintain financial ratios o</span><span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> interest co<span class=\"_ _0\"></span>ver<span class=\"_ _5\"></span>, leverage and guarantor cov<span class=\"_ _0\"></span>er (<span class=\"_ _0\"></span>note 23(b<span class=\"_ _0\"></span>)(iii)<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group has complied <span class=\"_ _0\"></span>with these co<span class=\"_ _0\"></span>venants <span class=\"_ _0\"></span>throughout <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s exposure <span class=\"_ _0\"></span>to interest rates, liquidity<span class=\"_ _5\"></span>, foreign curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> and capital management risks is disclosed in note 23<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Reconcilia<span class=\"_ _0\"></span>tion of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities to cash </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">flows arising </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span><span class=\"_ _2e2\">financing activities:<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w412 h8e\" id=\"_d0612b54-e456-463b-9c3c-f3b03d6da889\"><tr><td class=\"c n x258 y293f w413 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Balance at 1 December 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e9 y293f w414 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">35,0<span class=\"_ _2\"></span>68<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5a y2940 ff9 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Cash flows:<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y2941 w415 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Interest paid <span class=\"_ _0\"></span>to bank<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ea y2941 w113 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2942 w416 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pa<span class=\"_ _0\"></span>yments of principal and in<span class=\"_ _0\"></span>terest element of<span class=\"_ _0\"></span> lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e3 y2942 w15c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(14<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>51<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2943 w417 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span><span class=\"_ _2e2\">otal cash flows<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x6eb y2943 w418 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">(<span class=\"_ _0\"></span>14,388<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2944 w419 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lease increases<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ec y2944 w41a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">14,<span class=\"_ _0\"></span>773<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2945 w41b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Lease termination<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ed y2945 w41c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb9 wsce\">(2<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _28\"></span>4)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y2946 ff6 fs3 fc2 sc0 ls5 ws0\">Other mo<span class=\"_ _0\"></span>vements<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h6 y2947 ff6 fs3 fc2 sc0 lsb7 wscc\">543<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2926 w41d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Balance at 30 No<span class=\"_ _0\"></span>vember 2022 and 1 December<span class=\"_ _0\"></span> 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ee y2926 w41e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">33,702<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5a y2948 ff9 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Cash flows:<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y2949 w415 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Interest paid <span class=\"_ _0\"></span>to bank<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x653 y2949 w41f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls2e ws33\">(93)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294a w416 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pa<span class=\"_ _0\"></span>yments of principal and in<span class=\"_ _0\"></span>terest element of<span class=\"_ _0\"></span> lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ef y294a w420 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5d ws6b\">(<span class=\"_ _0\"></span>14,855<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294b w417 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span><span class=\"_ _2e2\">otal cash flows<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x6f0 y294b w421 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">(1<span class=\"_ _0\"></span>4,948<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294c w419 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lease increases<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6f1 y294c w422 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">11<span class=\"_ _28\"></span>,47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294d w41b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Lease termination<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6f2 y294d w423 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _28\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y294e ff6 fs3 fc2 sc0 ls5 ws0\">Other mo<span class=\"_ _0\"></span>vements<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h6 y294f ff6 fs3 fc2 sc0 ls41 ws47\">342<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2834 w129 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Balance at 30 No<span class=\"_ _0\"></span>vember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6f3 y2834 w424 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">2<span class=\"_ _2\"></span>9,0<span class=\"_ _2\"></span>17<span class=\"_ _2e2\"> </span></div></td></tr></table>6<span class=\"_ _2e2\"> </span>6<span class=\"_ _2e2\"> </span>6. <span class=\"_ _1\"> </span>Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r mo<span class=\"_ _2\"></span>vem<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>Y23 an<span class=\"_ _2\"></span>d FY2<span class=\"_ _2\"></span>2 pr<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>y com<span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>d unw<span class=\"_ _2\"></span>ind o<span class=\"_ _2\"></span>f th<span class=\"_ _2\"></span>e di<span class=\"_ _2\"></span>sc<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt on l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se l<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>bi<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d fo<span class=\"_ _2\"></span>rex r<span class=\"_ _2\"></span>eva<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>n<span class=\"_ _2e2\"> </span>.<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax assets and liabilities are o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffset wher</span><span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup has a legally enf<span class=\"_ _0\"></span>orceable right <span class=\"_ _0\"></span>to do so and when <span class=\"_ _0\"></span>the deferr<span class=\"_ _0\"></span>ed income taxes r<span class=\"_ _0\"></span>elate to <span class=\"_ _0\"></span><span class=\"_ _2e2\">the same fiscal authority</span><span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>he f<span class=\"_ _0\"></span>ollowing is an analysis o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the deferred <span class=\"_ _0\"></span>tax balances f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial reporting purposes:<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w492 h8a\" id=\"_fd07439f-0591-454f-baab-09e1c3e83c95\"><tr><td></td><td class=\"t m0 x290 h29 y2936 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x291 h26 y2936 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x295 h29 y2937 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2937 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2938 ff2 fs3 fc2 sc0 ls5 ws16\">Deferred tax assets:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b5 w493 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed within <span class=\"_ _2\"></span>one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77e y28b5 w494 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">2,553<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77f y28b5 w84 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">2,0<span class=\"_ _2\"></span>16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28d2 w495 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed after one <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x780 y28d2 w496 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">3,259<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x781 y28d2 w497 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">2,638<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y296d ff2 fs3 fc2 sc0 ls5 ws16\">Deferred tax liabilities<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28d3 w498 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Settled within one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x782 y28d3 w499 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2e ws33\">(3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x783 y28d3 w49a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w49b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Settled after one <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x784 y2833 w49c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x785 y2833 w49d h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w49e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Net deferr<span class=\"_ _0\"></span>ed tax assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x786 y2834 w49f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5,7<span class=\"_ _2\"></span>99<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x787 y2834 w5f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">4<span class=\"_ _2\"></span>,61<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr></table>Deferred <span class=\"_ _0\"></span>tax assets <span class=\"_ _0\"></span>that are e<span class=\"_ _0\"></span>xpected to be reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed within one <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are \u00a32.<span class=\"_ _0\"></span>6 million (FY22: \u00a32.0 million<span class=\"_ _0\"></span>) and def<span class=\"_ _0\"></span>erred tax liabilities that are e<span class=\"_ _0\"></span>xpected to be settled <span class=\"_ _0\"></span>within one <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are \u00a30.<span class=\"_ _0\"></span>01 million (FY22: \u00a30<span class=\"_ _0\"></span>.01 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax assets are r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or carry<span class=\"_ _0\"></span>-forw<span class=\"_ _0\"></span>ard <span class=\"_ _0\"></span>tax losses to <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>that the r<span class=\"_ _0\"></span>ealisation of<span class=\"_ _0\"></span> the rela<span class=\"_ _0\"></span><span class=\"_ _2e2\">ted tax benefit </span><span class=\"_ _0\"></span>through future <span class=\"_ _0\"></span><span class=\"_ _2e2\">taxable profits </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the respective jurisdictions is pr<span class=\"_ _0\"></span>obable. In assessing whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to recognise deferr<span class=\"_ _0\"></span>ed tax assets, <span class=\"_ _0\"></span>the Group considered both curr<span class=\"_ _0\"></span>ent and the <span class=\"_ _0\"></span>forecast <span class=\"_ _0\"></span>trading performance in <span class=\"_ _0\"></span>these territories and <span class=\"_ _0\"></span>the expectations r<span class=\"_ _0\"></span>egarding <span class=\"_ _0\"></span>the levels o<span class=\"_ _0\"></span>f <span class=\"_ _2e2\">profitability</span><span class=\"_ _0\"></span> tha<span class=\"_ _0\"></span>t can be achiev<span class=\"_ _0\"></span>ed.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the reporting da<span class=\"_ _0\"></span>te, the Gr<span class=\"_ _0\"></span>oup had unused tax losses of<span class=\"_ _0\"></span> \u00a327<span class=\"_ _5\"></span>.3 million (FY22: \u00a330.3 million<span class=\"_ _0\"></span>) av<span class=\"_ _0\"></span>ailable for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> offset against </span><span class=\"_ _0\"></span>future pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">fits. </span>No deferr<span class=\"_ _0\"></span>ed tax asset <span class=\"_ _0\"></span>was r<span class=\"_ _0\"></span>ecognised in respect of<span class=\"_ _0\"></span> the \u00a327<span class=\"_ _5\"></span>.3 million (FY22: \u00a330<span class=\"_ _0\"></span>.3 million) losses. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reduction in losses arises <span class=\"_ _0\"></span>from expiration, r<span class=\"_ _0\"></span><span class=\"_ _2e2\">ecognition, exchange diff</span><span class=\"_ _0\"></span>erences and utilisation.<span class=\"_ _2e2\"> </span>Included in unrecognised <span class=\"_ _0\"></span>tax losses are losses of<span class=\"_ _0\"></span> \u00a30.8 million (FY22: \u00a30<span class=\"_ _0\"></span>.8 million<span class=\"_ _0\"></span>) which are subject <span class=\"_ _0\"></span>to expiry<span class=\"_ _5\"></span>. Of <span class=\"_ _0\"></span>this amount, \u00a3nil expires o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the course of <span class=\"_ _0\"></span>the next <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years; and <span class=\"_ _0\"></span>the remaining balance of<span class=\"_ _0\"></span> \u00a30<span class=\"_ _0\"></span>.8 million will e<span class=\"_ _0\"></span>xpire by<span class=\"_ _0\"></span> FY43. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> regional summary<span class=\"_ _0\"></span> of our unr<span class=\"_ _0\"></span>ecognised operating tax losses is sho<span class=\"_ _0\"></span>wn below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d2 h93\" id=\"_9733bb9e-8984-4110-b1ba-7e9e38ef6e00\"><tr><td></td><td class=\"t m0 x290 h29 y296e ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y296e ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y296f ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y296f ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2970 ff2 fs3 fc2 sc0 ls5 ws0\">Operating tax losses not r<span class=\"_ _0\"></span>ecognised<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w4a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Europe<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x788 y28b7 w4a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">13,854<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x789 y28b7 w4a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">15<span class=\"_ _2\"></span>,532<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w4a3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Asia Pacific<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x78a y28d3 w4a4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">12<span class=\"_ _2\"></span>,637<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78b y28d3 w4a5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">13,9<span class=\"_ _0\"></span>77<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w4a6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Rest o<span class=\"_ _0\"></span>f W<span class=\"_ _0\"></span>orld<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78c y2833 w4a7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">764<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78d y2833 w4a8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">809<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x58d y2834 w4a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">2<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>2<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78e y2834 w4aa h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">30,<span class=\"_ _2\"></span>318<span class=\"_ _2e2\"> </span></div></td></tr></table>Recognised opera<span class=\"_ _0\"></span>ting losses wer<span class=\"_ _0\"></span>e \u00a3nil (FY22: \u00a3nil) during the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>The G<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p has the fo<span class=\"_ _2\"></span>llowing unc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain t<span class=\"_ _2\"></span>ax po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>ns:<span class=\"_ _2e2\"> </span>On transf<span class=\"_ _0\"></span>er pricing risk<span class=\"_ _0\"></span>s, the pr<span class=\"_ _0\"></span>ovision increased during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> by<span class=\"_ _0\"></span> \u00a30<span class=\"_ _0\"></span>.2 million to \u00a32.5 million (FY22: \u00a32.3 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>With regards <span class=\"_ _0\"></span>to the E<span class=\"_ _0\"></span>uropean decision as of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>April 2019, <span class=\"_ _0\"></span>that certain parts of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the UK\u2019s contr<span class=\"_ _0\"></span>olled for<span class=\"_ _0\"></span>eign company<span class=\"_ _0\"></span> legislation gav<span class=\"_ _0\"></span>e rise to state aid, the managemen<span class=\"_ _0\"></span>t team concluded <span class=\"_ _0\"></span>that the pr<span class=\"_ _0\"></span>ovision <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>this uncertain <span class=\"_ _0\"></span>tax position should remain in place at \u00a31.4 million (FY22: \u00a31.4 million). O<span class=\"_ _0\"></span>n 8 J<span class=\"_ _0\"></span>une 2022, the General Court of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the European Union dismissed <span class=\"_ _0\"></span>the applications f<span class=\"_ _0\"></span>or annulmen<span class=\"_ _0\"></span>t from both the UK Go<span class=\"_ _0\"></span>vernment and one of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the British broadcast <span class=\"_ _0\"></span>television netw<span class=\"_ _0\"></span>ork companies. Both parties hav<span class=\"_ _0\"></span>e now<span class=\"_ _0\"></span> appealed this decision. T<span class=\"_ _0\"></span>he outcome of<span class=\"_ _0\"></span> these appeals <span class=\"_ _0\"></span>will be closely monitor<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the management team <span class=\"_ _0\"></span>to determine any<span class=\"_ _0\"></span> implications on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _2e2\">tax position.<span class=\"_ _2e2\"> </span></span>Ne<span class=\"_ _0\"></span>vertheless, <span class=\"_ _0\"></span>the Group settled <span class=\"_ _0\"></span>the \u00a31.4 million requested b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the HMRC and this amount is r<span class=\"_ _0\"></span>ecorded as an asset held <span class=\"_ _0\"></span>within <span class=\"ls5\"> </span>current tax.<span class=\"_ _2e2\"> </span>18 <span class=\"_ _3f\"> </span>Deferred tax<span class=\"_ _2e2\"> </span>Group<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w46b h92\" id=\"_7b7d56fd-3755-472a-99d1-fee665f5103d\"><tr><td></td><td class=\"t m0 x448 h29 y2965 ff2 fs19 fc2 sc0 ls5 ws0\">Accelerated </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x74a h29 y2966 ff2 fs19 fc2 sc0 ls5 ws0\">tax </td><td class=\"t m0 x74b h29 y2966 ff2 fs19 fc2 sc0 ls5 ws0\">Share-based </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x602 h29 y2967 ff2 fs19 fc2 sc0 ls5 ws0\">depreciation<span class=\"_ _2e2\"> </span></td><td class=\"c n x74c y2968 w46c h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74d y2968 w46d h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Provisions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74e y2968 w318 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2924 w46e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74f y2924 w61 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">225<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x750 y2924 w46f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,51<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x751 y2924 w470 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls91 ws9e\">2<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>747<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x752 y2924 w471 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">4,49<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2956 w472 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Credit/(<span class=\"_ _0\"></span>charge<span class=\"_ _0\"></span>) to income statement for the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x753 y2956 w473 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">83<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x754 y2956 w474 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls87 ws18\">80<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x755 y2956 w34f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x756 y2956 w475 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">101<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2969 w476 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Prior<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>ear credit <span class=\"_ _0\"></span>to income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x757 y2969 w477 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x758 y2969 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x759 y2969 w478 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">44<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75a y2969 w479 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc ws6\">57<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2958 w47a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Adjustment due <span class=\"_ _0\"></span>to tax rate changes<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75b y2958 w47b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">44<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75c y2958 w47c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5d ws6b\">84<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75d y2958 w47d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">1<span class=\"_ _2\"></span>66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75e y2958 w47e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc ws6\">294<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2959 w47f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75f y2959 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x760 y2959 w480 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x761 y2959 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x762 y2959 w481 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296a w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x763 y296a w482 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x764 y296a w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x765 y296a w1cd h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">219<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x766 y296a w104 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">247<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x767 y28b5 w484 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">3<span class=\"_ _2\"></span>61<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x768 y28b5 w485 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x769 y28b5 w40d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76a y28b5 w486 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">4,<span class=\"_ _2\"></span>616<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295c w487 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Credit to income statement for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76b y295c w488 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">37<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76c y295c w473 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">83<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76d y295c w489 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse2 ws30\">997<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76e y295c w48a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296b w476 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Prior<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>ear credit <span class=\"_ _0\"></span>to income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76f y296b w117 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x770 y296b w484 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">218<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x771 y296b w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x772 y296b w48b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">251<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w47f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75f y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x773 y295e w48c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x774 y295e wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x775 y295e w41f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x776 y296c w44 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x777 y296c w48d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x778 y296c w3b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x779 y296c w48e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77a y2834 w2e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">398<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77b y2834 w490 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1<span class=\"_ _2\"></span>,389<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77c y2834 w491 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">4,012<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77d y2834 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5<span class=\"_ _2\"></span>,79<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr></table>C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company\u2019<span class=\"_ _0\"></span>s deferr<span class=\"_ _0\"></span>ed tax assets r<span class=\"_ _0\"></span>elate in full <span class=\"_ _0\"></span>to the equity<span class=\"_ _0\"></span>-settled share-based paymen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span><table class=\"s w4ab h94\" id=\"_340e8716-33d1-4755-84aa-5e53e0ac370b\"><tr><td class=\"t m0 x280 h26 y2971 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28b4 w46e h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78f y28b4 w4ac h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls77 ws87\">346<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295b w487 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Credit to income statement for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x790 y295b w4ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls17 ws14\">41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2972 w47f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x791 y2972 w4ae h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x792 y28b7 w61 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">225<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w4af h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Charge to income <span class=\"_ _2\"></span>statement for<span class=\"_ _0\"></span> the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x793 y295e w4b0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">(7<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w47f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x794 y296c w4b1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x795 y2834 w4b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">136</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "14 <span class=\"_ _3f\"> </span>T<span class=\"_ _5\"></span>rade and other pa<span class=\"_ _0\"></span>yables<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables are r<span class=\"_ _0\"></span>ecognised initially at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue and subsequently measur<span class=\"_ _0\"></span>ed at amortised cost using the e<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffective </span>interest rate method.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1fb h8b\" id=\"_f39c9dc3-7a2c-4773-999b-bbda6b3e4c97\"><tr><td></td><td class=\"c n x684 y28b9 w269 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td class=\"c n x685 y28b9 w4d h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x686 h29 y2939 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x687 h26 y2939 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x3df h29 y2939 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x3e0 h26 y2939 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x688 h29 y293a ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x689 h26 y293a ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x317 h29 y293a ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y293a ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b5 w3e8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade pay<span class=\"_ _0\"></span>ables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6be y28b5 w3e9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">33,821<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bf y28b5 w1b9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">38,0<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c0 y28b5 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c1 y28b5 w54 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w3ea h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Accruals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c2 y28b6 w3eb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">13<span class=\"_ _2\"></span>3,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c3 y28b6 w3ec h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7a wsf\">141,<span class=\"_ _0\"></span>178<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c4 y28b6 w3ed h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">627<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c5 y28b6 w3ee h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">1<span class=\"_ _2\"></span>,611<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w3cd h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other <span class=\"_ _0\"></span>taxes and social security<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c6 y28b7 w3ef h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">19,<span class=\"_ _2\"></span>617<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c7 y28b7 w3f0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">22,323<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c8 y28b7 w3f1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">73<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c9 y28b7 w3f2 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb8 wscd\">170<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w3f3 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other pa<span class=\"_ _0\"></span>yables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ca y283c w3f4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">12,919<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cb y283c w3f5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7b ws89\">1<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cc y283c w3f6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cd y283c w3f7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">1,<span class=\"_ _2\"></span>210<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w3f8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Amounts due to subsidiaries (<span class=\"_ _0\"></span>note 22)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ce y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cf y2833 w54 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d0 y2833 w345 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">8<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>761<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d1 y2833 w3f9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">5<span class=\"_ _2\"></span>0,7<span class=\"_ _2\"></span>81<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x492 y2834 w9d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d2 y2834 w3fa h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">216,842<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d3 y2834 w3fb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">8<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d4 y2834 w3fc h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">53<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>he carrying amounts of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s and Company\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>trade and other<span class=\"_ _0\"></span> payables ar<span class=\"_ _0\"></span>e considered to be <span class=\"_ _0\"></span>the same as <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>values, due <span class=\"_ _0\"></span>to their short-<span class=\"_ _0\"></span>term nature. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities are classified as held at amortised cost and </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">there is no significant exposur</span><span class=\"_ _0\"></span>e to marke<span class=\"_ _0\"></span>t risks (interest ra<span class=\"_ _0\"></span>te and for<span class=\"_ _0\"></span>eign exchange risk<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>). F<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>further inf<span class=\"_ _0\"></span>ormation on the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial liabilities r</span><span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to no<span class=\"_ _0\"></span>te 23.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables are pr<span class=\"_ _0\"></span>edominantly in<span class=\"_ _0\"></span>terest-fr<span class=\"_ _0\"></span>ee, are unsecured and ar<span class=\"_ _0\"></span>e usually paid <span class=\"_ _0\"></span>within 15 day<span class=\"_ _0\"></span>s of r<span class=\"_ _0\"></span>ecognition.<span class=\"_ _2e2\"> </span>Accruals include amounts pa<span class=\"_ _0\"></span>yable <span class=\"_ _0\"></span>to contractors in respect of<span class=\"_ _0\"></span> unsubmitted and unappro<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>timesheets (no<span class=\"_ _0\"></span>te 12).<span class=\"_ _2e2\"> </span>Amounts due to subsidiaries ar<span class=\"_ _0\"></span>e subject to annual inter<span class=\"_ _0\"></span>est at a rate of<span class=\"_ _0\"></span> 15 basis points below<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>xternal borrowing costs under its RCF<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "14 <span class=\"_ _3f\"> </span>T<span class=\"_ _5\"></span>rade and other pa<span class=\"_ _0\"></span>yables<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables are r<span class=\"_ _0\"></span>ecognised initially at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue and subsequently measur<span class=\"_ _0\"></span>ed at amortised cost using the e<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffective </span>interest rate method.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1fb h8b\" id=\"_f39c9dc3-7a2c-4773-999b-bbda6b3e4c97\"><tr><td></td><td class=\"c n x684 y28b9 w269 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td class=\"c n x685 y28b9 w4d h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x686 h29 y2939 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x687 h26 y2939 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x3df h29 y2939 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x3e0 h26 y2939 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x688 h29 y293a ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x689 h26 y293a ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x317 h29 y293a ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y293a ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b5 w3e8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade pay<span class=\"_ _0\"></span>ables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6be y28b5 w3e9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">33,821<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6bf y28b5 w1b9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">38,0<span class=\"_ _2\"></span>93<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c0 y28b5 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c1 y28b5 w54 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w3ea h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Accruals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c2 y28b6 w3eb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">13<span class=\"_ _2\"></span>3,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c3 y28b6 w3ec h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7a wsf\">141,<span class=\"_ _0\"></span>178<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c4 y28b6 w3ed h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">627<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c5 y28b6 w3ee h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">1<span class=\"_ _2\"></span>,611<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w3cd h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other <span class=\"_ _0\"></span>taxes and social security<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c6 y28b7 w3ef h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">19,<span class=\"_ _2\"></span>617<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c7 y28b7 w3f0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">22,323<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c8 y28b7 w3f1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">73<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6c9 y28b7 w3f2 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsb8 wscd\">170<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w3f3 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other pa<span class=\"_ _0\"></span>yables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ca y283c w3f4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">12,919<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cb y283c w3f5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7b ws89\">1<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cc y283c w3f6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cd y283c w3f7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">1,<span class=\"_ _2\"></span>210<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w3f8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Amounts due to subsidiaries (<span class=\"_ _0\"></span>note 22)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ce y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6cf y2833 w54 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d0 y2833 w345 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">8<span class=\"_ _2\"></span>5,<span class=\"_ _2\"></span>761<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d1 y2833 w3f9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">5<span class=\"_ _2\"></span>0,7<span class=\"_ _2\"></span>81<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x492 y2834 w9d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d2 y2834 w3fa h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">216,842<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d3 y2834 w3fb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">8<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d4 y2834 w3fc h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">53<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>he carrying amounts of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s and Company\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>trade and other<span class=\"_ _0\"></span> payables ar<span class=\"_ _0\"></span>e considered to be <span class=\"_ _0\"></span>the same as <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>values, due <span class=\"_ _0\"></span>to their short-<span class=\"_ _0\"></span>term nature. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities are classified as held at amortised cost and </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">there is no significant exposur</span><span class=\"_ _0\"></span>e to marke<span class=\"_ _0\"></span>t risks (interest ra<span class=\"_ _0\"></span>te and for<span class=\"_ _0\"></span>eign exchange risk<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>). F<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>further inf<span class=\"_ _0\"></span>ormation on the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial liabilities r</span><span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to no<span class=\"_ _0\"></span>te 23.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables are pr<span class=\"_ _0\"></span>edominantly in<span class=\"_ _0\"></span>terest-fr<span class=\"_ _0\"></span>ee, are unsecured and ar<span class=\"_ _0\"></span>e usually paid <span class=\"_ _0\"></span>within 15 day<span class=\"_ _0\"></span>s of r<span class=\"_ _0\"></span>ecognition.<span class=\"_ _2e2\"> </span>Accruals include amounts pa<span class=\"_ _0\"></span>yable <span class=\"_ _0\"></span>to contractors in respect of<span class=\"_ _0\"></span> unsubmitted and unappro<span class=\"_ _0\"></span>ved <span class=\"_ _0\"></span>timesheets (no<span class=\"_ _0\"></span>te 12).<span class=\"_ _2e2\"> </span>Amounts due to subsidiaries ar<span class=\"_ _0\"></span>e subject to annual inter<span class=\"_ _0\"></span>est at a rate of<span class=\"_ _0\"></span> 15 basis points below<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>xternal borrowing costs under its RCF<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables are r<span class=\"_ _0\"></span>ecognised initially at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue and subsequently measur<span class=\"_ _0\"></span>ed at amortised cost using the e<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffective </span>interest rate method.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "15 L<span class=\"_ _2\"></span>eases<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Leases, <span class=\"_ _0\"></span>from a lessee perspective, ar<span class=\"_ _0\"></span>e recognised as a right-of<span class=\"_ _0\"></span>-use asset and a corr<span class=\"_ _0\"></span>esponding lease liability at <span class=\"_ _0\"></span>the date <span class=\"_ _0\"></span>when the leased asset is av<span class=\"_ _0\"></span>ailable for<span class=\"_ _0\"></span> use by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. Asse<span class=\"_ _0\"></span>ts and liabilities arising from a lease ar<span class=\"_ _0\"></span>e initially measur<span class=\"_ _0\"></span>ed on a net present value basis and are r<span class=\"_ _0\"></span>ecognised as part of<span class=\"_ _0\"></span> \u2018Property<span class=\"_ _5\"></span>, plant and equipment\u2019<span class=\"_ _5\"></span>, \u2018N<span class=\"_ _0\"></span>on-current lease liabilities\u2019 and \u2018Curr<span class=\"_ _0\"></span>ent lease liabilities\u2019 in <span class=\"_ _0\"></span>the statement of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial position.<span class=\"_ _2e2\"> </span></span>Lease liabilities include <span class=\"_ _0\"></span>the net present <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing lease payments:<span class=\"_ _2e2\"> </span>a) <span class=\"_ _a5\"> </span><span class=\"_ _2e2\">fix</span><span class=\"_ _0\"></span>ed payments less an<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> lease incentives receiv<span class=\"_ _0\"></span>able;<span class=\"_ _2e2\"> </span>b<span class=\"_ _0\"></span>) <span class=\"_ _1\"> </span>variable lease pa<span class=\"_ _0\"></span>yments <span class=\"_ _0\"></span>that are based on an index or<span class=\"_ _0\"></span> a rate;<span class=\"_ _2e2\"> </span>c<span class=\"_ _0\"></span>) <span class=\"_ _a5\"> </span>amounts expected <span class=\"_ _0\"></span>to be pay<span class=\"_ _0\"></span>able by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the lessee under residual <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue guarantees, if an<span class=\"_ _0\"></span>y;<span class=\"_ _2e2\"> </span>d) <span class=\"_ _10d\"> </span>the ex<span class=\"_ _0\"></span>ercise price of<span class=\"_ _0\"></span> a purchase option if<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group is reasonably<span class=\"_ _0\"></span> certain it <span class=\"_ _0\"></span>will ex<span class=\"_ _0\"></span>ercise tha<span class=\"_ _0\"></span>t option; and<span class=\"_ _2e2\"> </span>e<span class=\"_ _0\"></span>) <span class=\"_ _a5\"> </span>pa<span class=\"_ _0\"></span>yments of<span class=\"_ _0\"></span> penalties for<span class=\"_ _0\"></span> termina<span class=\"_ _0\"></span>ting the lease, if<span class=\"_ _0\"></span> the lease <span class=\"_ _0\"></span><span class=\"_ _2e2\">term reflects </span><span class=\"_ _0\"></span>the Group e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cising that option.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he lease payments ar<span class=\"_ _0\"></span>e discounted using the inter<span class=\"_ _0\"></span>est rate implicit in the lease (if<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>that rate can be determined), or<span class=\"_ _0\"></span> the incremen<span class=\"_ _0\"></span>tal borrowing rate (IBR), being <span class=\"_ _0\"></span>the rate <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>would hav<span class=\"_ _0\"></span>e to pa<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>to borro<span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>the funds necessary<span class=\"_ _0\"></span> to ob<span class=\"_ _0\"></span>tain an asset of<span class=\"_ _0\"></span> similar value in a similar<span class=\"_ _0\"></span> economic environmen<span class=\"_ _0\"></span>t with similar<span class=\"_ _0\"></span> terms and conditions. In determining <span class=\"_ _0\"></span>the IBR <span class=\"_ _0\"></span>to be used, the Gr<span class=\"_ _0\"></span>oup applies judgement to establish <span class=\"_ _0\"></span>the suitable ref<span class=\"_ _0\"></span>erence rate and credit spr<span class=\"_ _0\"></span>ead.<span class=\"_ _2e2\"> </span>Each lease payment is allocated betw<span class=\"_ _0\"></span>een the liability<span class=\"_ _0\"></span><span class=\"_ _2e2\"> and finance costs, </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">within finance costs in </span><span class=\"_ _0\"></span>the income statement. L<span class=\"_ _0\"></span>ease payments ar<span class=\"_ _0\"></span>e presented as f<span class=\"_ _0\"></span>ollows in <span class=\"_ _0\"></span>the Group statemen<span class=\"_ _0\"></span>t of cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows:<span class=\"_ _2e2\"> </span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">payments f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the interest elemen<span class=\"_ _0\"></span>t of r<span class=\"_ _0\"></span>ecognised lease liabilities are included in \u2018interest paid\u2019 <span class=\"_ _0\"></span><span class=\"_ _2e2\">within cash flo</span><span class=\"_ _0\"></span>ws <span class=\"_ _0\"></span>from </span><span class=\"_ _2e2\">financing activities; and<span class=\"_ _2e2\"> </span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">payments f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the principal element of<span class=\"_ _0\"></span> recognised lease liabilities ar<span class=\"_ _0\"></span>e presented <span class=\"_ _0\"></span><span class=\"_ _2e2\">within cash flow</span><span class=\"_ _0\"></span>s from <span class=\"_ _0\"></span><span class=\"_ _2e2\">financing activities.<span class=\"_ _2e2\"> </span></span></span>Right-of<span class=\"_ _0\"></span>-use assets ar<span class=\"_ _0\"></span>e measured at cost comprising the <span class=\"_ _0\"></span>follo<span class=\"_ _0\"></span>wing:<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>a) <span class=\"_ _3b\"> </span>the amount of<span class=\"_ _0\"></span> the initial measuremen<span class=\"_ _0\"></span>t of lease liability;<span class=\"_ _2e2\"> </span>(b<span class=\"_ _0\"></span>)  any lease pa<span class=\"_ _0\"></span>yments made at or<span class=\"_ _0\"></span> before <span class=\"_ _0\"></span>the commencement date less an<span class=\"_ _0\"></span>y lease incentiv<span class=\"_ _0\"></span>e receiv<span class=\"_ _0\"></span>ed;<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>) <span class=\"_ _3b\"> </span>any initial dir<span class=\"_ _0\"></span>ect costs; and<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>d)  any r<span class=\"_ _0\"></span>estoration costs.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he right-of<span class=\"_ _0\"></span>-use assets are depr<span class=\"_ _0\"></span>eciated ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the shorter o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the assets\u2019 use<span class=\"_ _0\"></span>ful life and the lease <span class=\"_ _0\"></span>term on a straight-line basis.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group does not apply<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the recognition ex<span class=\"_ _0\"></span>emption <span class=\"_ _0\"></span>to short-term leases or<span class=\"_ _0\"></span> leases of<span class=\"_ _0\"></span> low-<span class=\"_ _0\"></span>value assets, as permitted b<span class=\"_ _0\"></span>y <span class=\"ls5\"> </span>the standard.<span class=\"_ _2e2\"> </span>In determining the lease <span class=\"_ _0\"></span>terms, <span class=\"_ _0\"></span>the management team considers all <span class=\"_ _0\"></span>facts and circumstances <span class=\"_ _0\"></span>that create an economic incentiv<span class=\"_ _0\"></span>e to ex<span class=\"_ _0\"></span>ercise an extension op<span class=\"_ _0\"></span>tion, or not e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cise a termination op<span class=\"_ _0\"></span>tion. Extension options (<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> periods after a <span class=\"_ _0\"></span>termination option<span class=\"_ _0\"></span>) are only included in <span class=\"_ _0\"></span>the lease <span class=\"_ _0\"></span>term if <span class=\"_ _0\"></span>the lease is reasonably<span class=\"_ _0\"></span> certain to be e<span class=\"_ _0\"></span>xtended (<span class=\"_ _0\"></span>or no<span class=\"_ _0\"></span>t terminated). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he assessment is r<span class=\"_ _0\"></span>eview<span class=\"_ _0\"></span>ed if <span class=\"_ _2e2\">a significant ev</span><span class=\"_ _0\"></span>ent or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> change in circumstances occurs which aff</span><span class=\"_ _0\"></span>ects this assessment and <span class=\"_ _0\"></span>that is <span class=\"_ _0\"></span>within the contr<span class=\"_ _0\"></span>ol of<span class=\"_ _0\"></span> the lessee.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he leases which ar<span class=\"_ _0\"></span>e recognised in the Consolida<span class=\"_ _0\"></span>ted Statement of<span class=\"_ _0\"></span> Financial P<span class=\"_ _0\"></span>osition are principally<span class=\"_ _0\"></span> in respect o<span class=\"_ _0\"></span>f buildings and cars.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s right-of<span class=\"_ _0\"></span>-use assets and lease liabilities are presen<span class=\"_ _0\"></span>ted below:<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d2 h8c\" id=\"_1d5a606e-1182-4273-87f9-043c96fe0c89\"><tr><td></td><td class=\"t m0 x290 h29 y293b ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x291 h26 y293b ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x295 h29 y293c ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y293c ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b5 w3fd h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Buildings<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d5 y28b5 w3fe h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">24<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>72<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d6 y28b5 w3ff h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls86 ws95\">2<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>8<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w400 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Cars<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d7 y28b6 w401 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">1,93<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d8 y28b6 w402 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">1,93<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28bd w403 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal right-of-use asse<span class=\"_ _0\"></span>ts<span class=\"ff6\"> (re<span class=\"_ _0\"></span>fer <span class=\"_ _0\"></span>to note 9<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x6d9 y28bd w1f0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">26<span class=\"_ _2\"></span>,706<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6da y28bd w404 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">29,7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w405 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Current lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6db y283c wa3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">11,<span class=\"_ _2\"></span>297<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6dc y283c wa4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">11<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span>102<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w406 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Non-current lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6dd y283d w407 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">17<span class=\"_ _5\"></span>,720<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6de y283d w408 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">22,60<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w409 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal lease liabilities<span class=\"ff6\"> (<span class=\"_ _0\"></span>refer<span class=\"_ _0\"></span> to no<span class=\"_ _0\"></span>te 23)<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x6df y2834 w1e8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">29,<span class=\"_ _2\"></span>01<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e0 y2834 w49 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">33,70<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>he Consolidated Income Statement includes <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing amounts r<span class=\"_ _0\"></span>elating to depr<span class=\"_ _0\"></span>eciation of righ<span class=\"_ _0\"></span>t-of<span class=\"_ _0\"></span>-use assets:<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d2 h8d\" id=\"_7e969611-2cb2-46b3-be36-15362c56af53\"><tr><td></td><td class=\"t m0 x290 h29 y293d ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x291 h26 y293d ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x295 h29 y293e ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y293e ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b7 w3fd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Buildings<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e1 y28b7 w40a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">11,9<span class=\"_ _2\"></span>55<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e2 y28b7 w40b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">13,849<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w400 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Cars<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e3 y283c w40c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">1,<span class=\"_ _2\"></span>219<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e4 y283c w40d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w40e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">IT equipmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e5 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e6 y2833 w56 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls91 ws9e\">74<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w40f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal depreciation char<span class=\"_ _0\"></span>ge of right-of-use asse<span class=\"_ _0\"></span>ts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e7 y2834 w410 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsde wsfd\">1<span class=\"_ _2\"></span>3<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e8 y2834 w411 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">15<span class=\"_ _2\"></span>,075<span class=\"_ _2e2\"> </span></div></td></tr></table>In the curr<span class=\"_ _0\"></span>ent y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, inter<span class=\"_ _0\"></span>est expense on leases amounted <span class=\"_ _0\"></span>to \u00a30.<span class=\"_ _0\"></span>6 million (FY22: \u00a30.5 million<span class=\"_ _0\"></span>) and <span class=\"_ _0\"></span>was recognised <span class=\"_ _0\"></span><span class=\"_ _2e2\">within finance costs </span>in the Consolidated Income S<span class=\"_ _0\"></span>tatement (<span class=\"_ _0\"></span>refer<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to note 5 <span class=\"ff24\">Finance income and costs</span><span class=\"ws27\">).<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _0\"></span>he to<span class=\"_ _0\"></span><span class=\"_ _2e2\">tal cash outflow </span><span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> leases in FY23 w<span class=\"_ _0\"></span>as \u00a314.9 million (FY22: \u00a314.3 million) and comprised <span class=\"_ _0\"></span>the principal and interest elemen<span class=\"_ _0\"></span>t of recognised lease liabilities.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Leases, <span class=\"_ _0\"></span>from a lessee perspective, ar<span class=\"_ _0\"></span>e recognised as a right-of<span class=\"_ _0\"></span>-use asset and a corr<span class=\"_ _0\"></span>esponding lease liability at <span class=\"_ _0\"></span>the date <span class=\"_ _0\"></span>when the leased asset is av<span class=\"_ _0\"></span>ailable for<span class=\"_ _0\"></span> use by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. Asse<span class=\"_ _0\"></span>ts and liabilities arising from a lease ar<span class=\"_ _0\"></span>e initially measur<span class=\"_ _0\"></span>ed on a net present value basis and are r<span class=\"_ _0\"></span>ecognised as part of<span class=\"_ _0\"></span> \u2018Property<span class=\"_ _5\"></span>, plant and equipment\u2019<span class=\"_ _5\"></span>, \u2018N<span class=\"_ _0\"></span>on-current lease liabilities\u2019 and \u2018Curr<span class=\"_ _0\"></span>ent lease liabilities\u2019 in <span class=\"_ _0\"></span>the statement of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial position.<span class=\"_ _2e2\"> </span></span>Lease liabilities include <span class=\"_ _0\"></span>the net present <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing lease payments:<span class=\"_ _2e2\"> </span>a) <span class=\"_ _a5\"> </span><span class=\"_ _2e2\">fix</span><span class=\"_ _0\"></span>ed payments less an<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> lease incentives receiv<span class=\"_ _0\"></span>able;<span class=\"_ _2e2\"> </span>b<span class=\"_ _0\"></span>) <span class=\"_ _1\"> </span>variable lease pa<span class=\"_ _0\"></span>yments <span class=\"_ _0\"></span>that are based on an index or<span class=\"_ _0\"></span> a rate;<span class=\"_ _2e2\"> </span>c<span class=\"_ _0\"></span>) <span class=\"_ _a5\"> </span>amounts expected <span class=\"_ _0\"></span>to be pay<span class=\"_ _0\"></span>able by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the lessee under residual <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue guarantees, if an<span class=\"_ _0\"></span>y;<span class=\"_ _2e2\"> </span>d) <span class=\"_ _10d\"> </span>the ex<span class=\"_ _0\"></span>ercise price of<span class=\"_ _0\"></span> a purchase option if<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group is reasonably<span class=\"_ _0\"></span> certain it <span class=\"_ _0\"></span>will ex<span class=\"_ _0\"></span>ercise tha<span class=\"_ _0\"></span>t option; and<span class=\"_ _2e2\"> </span>e<span class=\"_ _0\"></span>) <span class=\"_ _a5\"> </span>pa<span class=\"_ _0\"></span>yments of<span class=\"_ _0\"></span> penalties for<span class=\"_ _0\"></span> termina<span class=\"_ _0\"></span>ting the lease, if<span class=\"_ _0\"></span> the lease <span class=\"_ _0\"></span><span class=\"_ _2e2\">term reflects </span><span class=\"_ _0\"></span>the Group e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cising that option.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he lease payments ar<span class=\"_ _0\"></span>e discounted using the inter<span class=\"_ _0\"></span>est rate implicit in the lease (if<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>that rate can be determined), or<span class=\"_ _0\"></span> the incremen<span class=\"_ _0\"></span>tal borrowing rate (IBR), being <span class=\"_ _0\"></span>the rate <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>would hav<span class=\"_ _0\"></span>e to pa<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>to borro<span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>the funds necessary<span class=\"_ _0\"></span> to ob<span class=\"_ _0\"></span>tain an asset of<span class=\"_ _0\"></span> similar value in a similar<span class=\"_ _0\"></span> economic environmen<span class=\"_ _0\"></span>t with similar<span class=\"_ _0\"></span> terms and conditions. In determining <span class=\"_ _0\"></span>the IBR <span class=\"_ _0\"></span>to be used, the Gr<span class=\"_ _0\"></span>oup applies judgement to establish <span class=\"_ _0\"></span>the suitable ref<span class=\"_ _0\"></span>erence rate and credit spr<span class=\"_ _0\"></span>ead.<span class=\"_ _2e2\"> </span>Each lease payment is allocated betw<span class=\"_ _0\"></span>een the liability<span class=\"_ _0\"></span><span class=\"_ _2e2\"> and finance costs, </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">within finance costs in </span><span class=\"_ _0\"></span>the income statement. L<span class=\"_ _0\"></span>ease payments ar<span class=\"_ _0\"></span>e presented as f<span class=\"_ _0\"></span>ollows in <span class=\"_ _0\"></span>the Group statemen<span class=\"_ _0\"></span>t of cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows:<span class=\"_ _2e2\"> </span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">payments f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the interest elemen<span class=\"_ _0\"></span>t of r<span class=\"_ _0\"></span>ecognised lease liabilities are included in \u2018interest paid\u2019 <span class=\"_ _0\"></span><span class=\"_ _2e2\">within cash flo</span><span class=\"_ _0\"></span>ws <span class=\"_ _0\"></span>from </span><span class=\"_ _2e2\">financing activities; and<span class=\"_ _2e2\"> </span></span>\u2022 <span class=\"_ _27\"> </span><span class=\"ws0\">payments f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the principal element of<span class=\"_ _0\"></span> recognised lease liabilities ar<span class=\"_ _0\"></span>e presented <span class=\"_ _0\"></span><span class=\"_ _2e2\">within cash flow</span><span class=\"_ _0\"></span>s from <span class=\"_ _0\"></span><span class=\"_ _2e2\">financing activities.<span class=\"_ _2e2\"> </span></span></span>Right-of<span class=\"_ _0\"></span>-use assets ar<span class=\"_ _0\"></span>e measured at cost comprising the <span class=\"_ _0\"></span>follo<span class=\"_ _0\"></span>wing:<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>a) <span class=\"_ _3b\"> </span>the amount of<span class=\"_ _0\"></span> the initial measuremen<span class=\"_ _0\"></span>t of lease liability;<span class=\"_ _2e2\"> </span>(b<span class=\"_ _0\"></span>)  any lease pa<span class=\"_ _0\"></span>yments made at or<span class=\"_ _0\"></span> before <span class=\"_ _0\"></span>the commencement date less an<span class=\"_ _0\"></span>y lease incentiv<span class=\"_ _0\"></span>e receiv<span class=\"_ _0\"></span>ed;<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>) <span class=\"_ _3b\"> </span>any initial dir<span class=\"_ _0\"></span>ect costs; and<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>d)  any r<span class=\"_ _0\"></span>estoration costs.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he right-of<span class=\"_ _0\"></span>-use assets are depr<span class=\"_ _0\"></span>eciated ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the shorter o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the assets\u2019 use<span class=\"_ _0\"></span>ful life and the lease <span class=\"_ _0\"></span>term on a straight-line basis.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group does not apply<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the recognition ex<span class=\"_ _0\"></span>emption <span class=\"_ _0\"></span>to short-term leases or<span class=\"_ _0\"></span> leases of<span class=\"_ _0\"></span> low-<span class=\"_ _0\"></span>value assets, as permitted b<span class=\"_ _0\"></span>y <span class=\"ls5\"> </span>the standard.<span class=\"_ _2e2\"> </span>In determining the lease <span class=\"_ _0\"></span>terms, <span class=\"_ _0\"></span>the management team considers all <span class=\"_ _0\"></span>facts and circumstances <span class=\"_ _0\"></span>that create an economic incentiv<span class=\"_ _0\"></span>e to ex<span class=\"_ _0\"></span>ercise an extension op<span class=\"_ _0\"></span>tion, or not e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cise a termination op<span class=\"_ _0\"></span>tion. Extension options (<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> periods after a <span class=\"_ _0\"></span>termination option<span class=\"_ _0\"></span>) are only included in <span class=\"_ _0\"></span>the lease <span class=\"_ _0\"></span>term if <span class=\"_ _0\"></span>the lease is reasonably<span class=\"_ _0\"></span> certain to be e<span class=\"_ _0\"></span>xtended (<span class=\"_ _0\"></span>or no<span class=\"_ _0\"></span>t terminated). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he assessment is r<span class=\"_ _0\"></span>eview<span class=\"_ _0\"></span>ed if <span class=\"_ _2e2\">a significant ev</span><span class=\"_ _0\"></span>ent or<span class=\"_ _0\"></span><span class=\"_ _2e2\"> change in circumstances occurs which aff</span><span class=\"_ _0\"></span>ects this assessment and <span class=\"_ _0\"></span>that is <span class=\"_ _0\"></span>within the contr<span class=\"_ _0\"></span>ol of<span class=\"_ _0\"></span> the lessee.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "17 Prov<span class=\"_ _0\"></span>isions<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> provision is r<span class=\"_ _0\"></span>ecognised in the statement o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position when </span><span class=\"_ _0\"></span>the Group has a pr<span class=\"_ _0\"></span>esent legal or constructiv<span class=\"_ _0\"></span>e obligation as a result of<span class=\"_ _0\"></span> a past ev<span class=\"_ _0\"></span>ent, and it is probable <span class=\"_ _0\"></span><span class=\"_ _2e2\">that an outflow</span><span class=\"_ _0\"></span> of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> economic benefits will be r</span><span class=\"_ _0\"></span>equired <span class=\"_ _0\"></span>to settle the obligation. Pro<span class=\"_ _0\"></span>visions are recognised a<span class=\"_ _0\"></span>t the presen<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the expenditur<span class=\"_ _0\"></span>es expected <span class=\"_ _0\"></span>to be required <span class=\"_ _0\"></span>to settle <span class=\"_ _0\"></span>the obligation. No pro<span class=\"_ _0\"></span>vision is recognised f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>future operating losses.<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>) <span class=\"_ _3b\"> </span>Mov<span class=\"_ _0\"></span>eme<span class=\"_ _2\"></span>nts in e<span class=\"_ _2\"></span>ach cl<span class=\"_ _2\"></span>ass of pr<span class=\"_ _2\"></span>ovision d<span class=\"_ _2\"></span>uring t<span class=\"_ _2\"></span><span class=\"_ _2e2\">he fin</span><span class=\"_ _2\"></span>ancia<span class=\"_ _2\"></span>l year are se<span class=\"_ _2\"></span>t out be<span class=\"_ _2\"></span>low:<span class=\"_ _2e2\"> </span><table class=\"s w425 h8f\" id=\"_1d5e7d03-86fb-4b96-bf38-81a1f9be5ab9\"><tr><td></td><td></td><td class=\"t m0 x6f4 h29 y2950 ff2 fs19 fc2 sc0 ls5 ws0\">Restructuring<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6f5 h29 y2951 ff2 fs19 fc2 sc0 ls5 ws0\">and </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6f6 h29 y2952 ff2 fs19 fc2 sc0 ls5 ws0\">termination<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x6f7 h29 y2952 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>rack<span class=\"_ _0\"></span>er share<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x6f8 h29 y2952 ff2 fs19 fc2 sc0 ls5 ws0\">Onerous </td><td></td></tr><tr><td></td><td class=\"t m0 x25a h29 y2953 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _11f\"> </span>Dilapidations<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x6f9 h29 y2954 ff2 fs19 fc2 sc0 ls5 ws0\">payments<span class=\"_ _2e2\"> </span></td><td class=\"c n x6fa y2955 w426 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">liability<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6fb y2955 w427 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Legal<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6fc y2955 w349 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">contracts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6fd y2955 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2956 w3a5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6fe y2956 w428 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">2,655<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ff y2956 w429 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls87 ws18\">1<span class=\"_ _2\"></span>,508<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x700 y2956 w42a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">2,<span class=\"_ _2\"></span>559<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x701 y2956 w42b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsa1 wsad\">1,5<span class=\"_ _2\"></span>40<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x702 y2956 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x703 y2956 w42c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>262<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2957 w42d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x704 y2957 w42e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">294<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x705 y2957 w42f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">2,998<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x706 y2957 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x707 y2957 w430 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls96 wsa3\">1<span class=\"_ _2\"></span>,565<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x708 y2957 w6e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x709 y2957 w431 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">4,857<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2958 w432 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">(Released)/<span class=\"_ _5\"></span>charged to the <span class=\"_ _2\"></span>income statement<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70a y2958 w433 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls22 ws22\">(3<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70b y2958 w434 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70c y2958 w400 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb9 wsce\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70d y2958 w435 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls22 ws22\">(<span class=\"_ _2\"></span>23<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70e y2958 w436 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">98<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70f y2958 w437 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">518<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2959 w438 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws2f\">Utilised during the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x704 y2959 w439 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x710 y2959 w43a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x711 y2959 w43b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls34 wsfc\">(5<span class=\"_ _2\"></span>25)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x712 y2959 w43c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>74)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x713 y2959 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x714 y2959 w43d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">(2<span class=\"_ _28\"></span>,13<span class=\"_ _28\"></span>3)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295a w43e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x715 y295a w2ef h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls3d ws16\">33<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x716 y295a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x717 y295a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x718 y295a w43f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">117<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x719 y295a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71a y295a w440 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls87 ws18\">150<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295b w3ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71b y295b w441 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">2,819<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71c y295b w442 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsbb ws3b\">3,04<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71d y295b w443 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls96 wsa3\">1<span class=\"_ _2\"></span>,900<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71e y295b w444 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">2,91<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71f y295b w445 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">984<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x720 y295b w446 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">11<span class=\"_ _2\"></span>,65<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295c w42d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x721 y295c w447 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">772<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x722 y295c w448 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls17 ws14\">41<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x723 y295c w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x724 y295c w449 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls87 ws18\">1,48<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x725 y295c w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x726 y295c w32 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">2,6<span class=\"_ _2\"></span>71<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295d w432 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">(Released)/<span class=\"_ _5\"></span>charged to the <span class=\"_ _2\"></span>income statement<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70a y295d w44a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x727 y295d w44b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls97 wsa4\">(28<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x728 y295d w44c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls34 wsfc\">(2<span class=\"_ _2\"></span>25)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x729 y295d w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72a y295d w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72b y295d w44d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls22 ws22\">(56<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w438 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Utilised during the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72c y295e w44e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>70)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72d y295e w44f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(2<span class=\"_ _2\"></span>,75<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72e y295e w450 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _28\"></span>8<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72f y295e w451 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x730 y295e w452 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x731 y295e w453 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295f w43e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x732 y295f w454 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls7b ws89\">24<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x733 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x734 y295f w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x735 y295f w455 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls34 wsfc\">(55)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x736 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x737 y295f w456 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(31)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w457 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x738 y2834 w458 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x739 y2834 w459 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">415<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73a y2834 w45a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73b y2834 w45b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">4,<span class=\"_ _2\"></span>203<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73c y2834 w45c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">525<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73d y2834 w45d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>24<span class=\"_ _2e2\"> </span></div></td></tr></table>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d2 h90\" id=\"_a75776c5-d651-456b-a66b-c3839b7adcd5\"><tr><td></td><td class=\"t m0 x290 h29 y2960 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y2960 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y2961 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2961 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2962 ff2 fs3 fc2 sc0 ls5 ws0\">Expected timing o<span class=\"_ _0\"></span>f pro<span class=\"_ _0\"></span>vision utilisation<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y283c w321 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Current<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x584 y283c wa7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7,<span class=\"_ _28\"></span>3<span class=\"_ _28\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73e y283c w34 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls86 ws95\">7,<span class=\"_ _28\"></span>8<span class=\"_ _28\"></span>7<span class=\"_ _2c\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w45e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Non-current<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73f y283d wb4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">2<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>51<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x740 y283d wb5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">3<span class=\"_ _2\"></span>,78<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x58b y2834 w45f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,5<span class=\"_ _2\"></span>24<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x741 y2834 w460 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">11,6<span class=\"_ _2\"></span>54<span class=\"_ _2e2\"> </span></div></td></tr></table>Pro<span class=\"_ _0\"></span>visions are not discounted as <span class=\"_ _0\"></span>the Directors belie<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span><span class=\"_ _2e2\">the effect of</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the time <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> mone<span class=\"_ _0\"></span>y is immaterial. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>visions are measured at cost, <span class=\"_ _0\"></span>which appro<span class=\"_ _0\"></span>ximates to <span class=\"_ _0\"></span>the present <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the expenditure r<span class=\"_ _0\"></span>equired <span class=\"_ _0\"></span>to settle the obligation.<span class=\"_ _2e2\"> </span>(b<span class=\"_ _5\"></span>) <span class=\"_ _3b\"> </span>Information about<span class=\"_ _0\"></span> individual pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">visions and significant</span><span class=\"_ _0\"></span> estimates Dilapidations<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is obliged <span class=\"_ _0\"></span>to pay<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>or dilapidations at <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> its tenanc<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>various pr<span class=\"_ _0\"></span>operties. Pro<span class=\"_ _0\"></span>vision w<span class=\"_ _0\"></span>as made based on independent prof<span class=\"_ _0\"></span>essional estimates of<span class=\"_ _0\"></span> the lik<span class=\"_ _0\"></span>ely<span class=\"_ _0\"></span> costs on v<span class=\"_ _0\"></span>acating properties based on <span class=\"_ _0\"></span>the current conditions of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the properties. <span class=\"ls5\"> </span>T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>vision is captured <span class=\"_ _0\"></span>within the carrying <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the right-of<span class=\"_ _0\"></span>-use assets and depreciated <span class=\"_ _0\"></span><span class=\"_ _2e2\">to profit or</span><span class=\"_ _0\"></span> loss o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the lease <span class=\"_ _0\"></span>term.<span class=\"_ _2e2\"> </span>Restructuring and<span class=\"_ _0\"></span> termination payments<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>, the pr<span class=\"_ _0\"></span>ovision comprised primarily<span class=\"_ _0\"></span> future <span class=\"_ _0\"></span>termination pa<span class=\"_ _0\"></span>yments related <span class=\"_ _0\"></span><span class=\"_ _2e2\">to staff in </span><span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing businesses: F<span class=\"_ _0\"></span>rance, Belgium, the US<span class=\"_ _0\"></span>A, the N<span class=\"_ _0\"></span>etherlands and Spain, as <span class=\"_ _0\"></span>well as a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> other emplo<span class=\"_ _0\"></span>yees <span class=\"_ _0\"></span>who will e<span class=\"_ _0\"></span>xit the business in early<span class=\"_ _0\"></span> FY24. <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ermination pa<span class=\"_ _0\"></span>yments are pro<span class=\"_ _0\"></span>vided f<span class=\"_ _0\"></span><span class=\"_ _2e2\">or staff</span><span class=\"_ _0\"></span> exiting ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee in the normal course of<span class=\"_ _0\"></span> business and in <span class=\"_ _0\"></span>the case of a r<span class=\"_ _0\"></span>estructuring.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he liability in r<span class=\"_ _0\"></span>elation to dilapida<span class=\"_ _0\"></span>tion, restructuring and termination pa<span class=\"_ _0\"></span>yments pro<span class=\"_ _0\"></span>visions is expected <span class=\"_ _0\"></span>to crystallise as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w1fb h91\" id=\"_c2a9ba4d-bfc1-454b-9277-b76961ec3877\"><tr><td></td><td class=\"t m0 x3df h29 y2963 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e0 h26 y2963 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h29 y2964 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y2964 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b7 w461 h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls5 ws2f\">Within one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x742 y28b7 w462 h60\"><div class=\"t m0 x257 h5 y2823 ff2 fs3 fc2 sc0 ls7a wsf\">1,<span class=\"_ _2\"></span>942<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x743 y28b7 w463 h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 lsc3 wsd5\">4,03<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w464 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\"><span class=\"_ _2e2\">One to five years<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x744 y28d3 w465 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">1,<span class=\"_ _2\"></span>498<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x745 y28d3 w466 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">1,555<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w467 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">After<span class=\"_ _0\"></span><span class=\"_ _2e2\"> five years<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x746 y2833 w359 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">164<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x747 y2833 w468 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">268<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x748 y2834 w469 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">3,604<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x749 y2834 w46a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3d ws16\">5<span class=\"_ _2\"></span>,860<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _5\"></span>r<span class=\"_ _2\"></span>acker share liabilit<span class=\"_ _2\"></span>y<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>vision relates to an obliga<span class=\"_ _0\"></span>tion to repa<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> amounts received or<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>able in relation <span class=\"_ _0\"></span>to subscriptions f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es awarded to senior individuals under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the terms of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e arrangements (no<span class=\"_ _0\"></span>te 11). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he timing of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> economic outflow</span><span class=\"_ _0\"></span> is subject to <span class=\"_ _0\"></span>the factors gov<span class=\"_ _0\"></span>erning each track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share and is considered <span class=\"_ _0\"></span>to be within one <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, \u00a30.5 million (FY22: \u00a30.5 million<span class=\"_ _0\"></span>) of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the provision <span class=\"_ _0\"></span>was utilised, principally<span class=\"_ _0\"></span> in relation <span class=\"_ _0\"></span>to settled <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>here were no ne<span class=\"_ _0\"></span>w subscriptions in <span class=\"_ _0\"></span>the current <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear as <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share scheme <span class=\"_ _0\"></span>was closed f<span class=\"_ _0\"></span>or ne<span class=\"_ _0\"></span>w entrants/in<span class=\"_ _0\"></span>vestments.<span class=\"_ _2e2\"> </span>Legal<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>vision relates to <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>arious ongoing legal and other disputes including emplo<span class=\"_ _0\"></span>yee litiga<span class=\"_ _0\"></span>tion, compliance with emplo<span class=\"_ _0\"></span>yment laws and regulations, and open enquiries <span class=\"_ _0\"></span>with tax and pension authorities. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>vision relates <span class=\"_ _0\"></span>to separate claims in a number<span class=\"_ _0\"></span><span class=\"_ _2e2\"> of diff</span><span class=\"_ _0\"></span>erent geographic regions and repr<span class=\"_ _0\"></span>esents our most pr<span class=\"_ _0\"></span>obable estimate of<span class=\"_ _0\"></span> the lik<span class=\"_ _0\"></span>ely<span class=\"_ _0\"></span> outcome of each o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the disputes. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he timing of<span class=\"_ _0\"></span> economic <span class=\"_ _2e2\">outflow</span><span class=\"_ _0\"></span> is subject to <span class=\"_ _0\"></span>the factors go<span class=\"_ _0\"></span>verning each case.<span class=\"_ _2e2\"> </span>Onerous contracts<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>vision relates to partially<span class=\"_ _0\"></span><span class=\"_ _2e2\"> underutilised leased offices in certain locations. </span><span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he oner<span class=\"_ _0\"></span>ous contract pro<span class=\"_ _0\"></span>vision was cr<span class=\"_ _0\"></span>eated f<span class=\"_ _0\"></span>or corresponding service charges (<span class=\"_ _0\"></span>not capitalised <span class=\"_ _0\"></span>within the initial r<span class=\"_ _0\"></span>ecognition amount of<span class=\"_ _0\"></span> right-of<span class=\"_ _0\"></span>-use assets<span class=\"_ _0\"></span>) which <span class=\"_ _0\"></span>would be incurr<span class=\"_ _0\"></span>ed for<span class=\"_ _0\"></span> the r<span class=\"_ _0\"></span>emainder of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the underlying lease terms.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "17 Prov<span class=\"_ _0\"></span>isions<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> provision is r<span class=\"_ _0\"></span>ecognised in the statement o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position when </span><span class=\"_ _0\"></span>the Group has a pr<span class=\"_ _0\"></span>esent legal or constructiv<span class=\"_ _0\"></span>e obligation as a result of<span class=\"_ _0\"></span> a past ev<span class=\"_ _0\"></span>ent, and it is probable <span class=\"_ _0\"></span><span class=\"_ _2e2\">that an outflow</span><span class=\"_ _0\"></span> of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> economic benefits will be r</span><span class=\"_ _0\"></span>equired <span class=\"_ _0\"></span>to settle the obligation. Pro<span class=\"_ _0\"></span>visions are recognised a<span class=\"_ _0\"></span>t the presen<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the expenditur<span class=\"_ _0\"></span>es expected <span class=\"_ _0\"></span>to be required <span class=\"_ _0\"></span>to settle <span class=\"_ _0\"></span>the obligation. No pro<span class=\"_ _0\"></span>vision is recognised f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>future operating losses.<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>) <span class=\"_ _3b\"> </span>Mov<span class=\"_ _0\"></span>eme<span class=\"_ _2\"></span>nts in e<span class=\"_ _2\"></span>ach cl<span class=\"_ _2\"></span>ass of pr<span class=\"_ _2\"></span>ovision d<span class=\"_ _2\"></span>uring t<span class=\"_ _2\"></span><span class=\"_ _2e2\">he fin</span><span class=\"_ _2\"></span>ancia<span class=\"_ _2\"></span>l year are se<span class=\"_ _2\"></span>t out be<span class=\"_ _2\"></span>low:<span class=\"_ _2e2\"> </span><table class=\"s w425 h8f\" id=\"_1d5e7d03-86fb-4b96-bf38-81a1f9be5ab9\"><tr><td></td><td></td><td class=\"t m0 x6f4 h29 y2950 ff2 fs19 fc2 sc0 ls5 ws0\">Restructuring<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6f5 h29 y2951 ff2 fs19 fc2 sc0 ls5 ws0\">and </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6f6 h29 y2952 ff2 fs19 fc2 sc0 ls5 ws0\">termination<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x6f7 h29 y2952 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>rack<span class=\"_ _0\"></span>er share<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x6f8 h29 y2952 ff2 fs19 fc2 sc0 ls5 ws0\">Onerous </td><td></td></tr><tr><td></td><td class=\"t m0 x25a h29 y2953 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _11f\"> </span>Dilapidations<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x6f9 h29 y2954 ff2 fs19 fc2 sc0 ls5 ws0\">payments<span class=\"_ _2e2\"> </span></td><td class=\"c n x6fa y2955 w426 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">liability<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6fb y2955 w427 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Legal<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6fc y2955 w349 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">contracts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6fd y2955 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2956 w3a5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6fe y2956 w428 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">2,655<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ff y2956 w429 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls87 ws18\">1<span class=\"_ _2\"></span>,508<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x700 y2956 w42a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">2,<span class=\"_ _2\"></span>559<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x701 y2956 w42b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsa1 wsad\">1,5<span class=\"_ _2\"></span>40<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x702 y2956 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x703 y2956 w42c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls79 wsd\">8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>262<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2957 w42d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x704 y2957 w42e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">294<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x705 y2957 w42f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">2,998<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x706 y2957 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x707 y2957 w430 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls96 wsa3\">1<span class=\"_ _2\"></span>,565<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x708 y2957 w6e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x709 y2957 w431 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">4,857<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2958 w432 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">(Released)/<span class=\"_ _5\"></span>charged to the <span class=\"_ _2\"></span>income statement<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70a y2958 w433 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls22 ws22\">(3<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70b y2958 w434 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70c y2958 w400 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb9 wsce\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70d y2958 w435 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls22 ws22\">(<span class=\"_ _2\"></span>23<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70e y2958 w436 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">98<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70f y2958 w437 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">518<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2959 w438 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws2f\">Utilised during the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x704 y2959 w439 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x710 y2959 w43a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x711 y2959 w43b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls34 wsfc\">(5<span class=\"_ _2\"></span>25)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x712 y2959 w43c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>74)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x713 y2959 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x714 y2959 w43d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">(2<span class=\"_ _28\"></span>,13<span class=\"_ _28\"></span>3)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295a w43e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x715 y295a w2ef h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls3d ws16\">33<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x716 y295a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x717 y295a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x718 y295a w43f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">117<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x719 y295a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71a y295a w440 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls87 ws18\">150<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295b w3ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71b y295b w441 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">2,819<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71c y295b w442 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsbb ws3b\">3,04<span class=\"_ _0\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71d y295b w443 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls96 wsa3\">1<span class=\"_ _2\"></span>,900<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71e y295b w444 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">2,91<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x71f y295b w445 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">984<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x720 y295b w446 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">11<span class=\"_ _2\"></span>,65<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295c w42d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Additions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x721 y295c w447 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">772<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x722 y295c w448 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls17 ws14\">41<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x723 y295c w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x724 y295c w449 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls87 ws18\">1,48<span class=\"_ _2\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x725 y295c w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x726 y295c w32 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">2,6<span class=\"_ _2\"></span>71<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295d w432 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">(Released)/<span class=\"_ _5\"></span>charged to the <span class=\"_ _2\"></span>income statement<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x70a y295d w44a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x727 y295d w44b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls97 wsa4\">(28<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x728 y295d w44c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls34 wsfc\">(2<span class=\"_ _2\"></span>25)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x729 y295d w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72a y295d w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72b y295d w44d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls22 ws22\">(56<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w438 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws2f\">Utilised during the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72c y295e w44e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>70)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72d y295e w44f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(2<span class=\"_ _2\"></span>,75<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72e y295e w450 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _28\"></span>8<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x72f y295e w451 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x730 y295e w452 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x731 y295e w453 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295f w43e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x732 y295f w454 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls7b ws89\">24<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x733 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x734 y295f w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x735 y295f w455 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls34 wsfc\">(55)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x736 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x737 y295f w456 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(31)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w457 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x738 y2834 w458 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x739 y2834 w459 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls30 ws34\">415<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73a y2834 w45a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73b y2834 w45b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">4,<span class=\"_ _2\"></span>203<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73c y2834 w45c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">525<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73d y2834 w45d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>24<span class=\"_ _2e2\"> </span></div></td></tr></table>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d2 h90\" id=\"_a75776c5-d651-456b-a66b-c3839b7adcd5\"><tr><td></td><td class=\"t m0 x290 h29 y2960 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y2960 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y2961 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2961 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2962 ff2 fs3 fc2 sc0 ls5 ws0\">Expected timing o<span class=\"_ _0\"></span>f pro<span class=\"_ _0\"></span>vision utilisation<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y283c w321 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Current<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x584 y283c wa7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7,<span class=\"_ _28\"></span>3<span class=\"_ _28\"></span>7<span class=\"_ _28\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73e y283c w34 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls86 ws95\">7,<span class=\"_ _28\"></span>8<span class=\"_ _28\"></span>7<span class=\"_ _2c\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w45e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Non-current<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x73f y283d wb4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">2<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>51<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x740 y283d wb5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">3<span class=\"_ _2\"></span>,78<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x58b y2834 w45f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,5<span class=\"_ _2\"></span>24<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x741 y2834 w460 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">11,6<span class=\"_ _2\"></span>54<span class=\"_ _2e2\"> </span></div></td></tr></table>Pro<span class=\"_ _0\"></span>visions are not discounted as <span class=\"_ _0\"></span>the Directors belie<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span><span class=\"_ _2e2\">the effect of</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the time <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> mone<span class=\"_ _0\"></span>y is immaterial. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>visions are measured at cost, <span class=\"_ _0\"></span>which appro<span class=\"_ _0\"></span>ximates to <span class=\"_ _0\"></span>the present <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the expenditure r<span class=\"_ _0\"></span>equired <span class=\"_ _0\"></span>to settle the obligation.<span class=\"_ _2e2\"> </span>(b<span class=\"_ _5\"></span>) <span class=\"_ _3b\"> </span>Information about<span class=\"_ _0\"></span> individual pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">visions and significant</span><span class=\"_ _0\"></span> estimates Dilapidations<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is obliged <span class=\"_ _0\"></span>to pay<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>or dilapidations at <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> its tenanc<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>various pr<span class=\"_ _0\"></span>operties. Pro<span class=\"_ _0\"></span>vision w<span class=\"_ _0\"></span>as made based on independent prof<span class=\"_ _0\"></span>essional estimates of<span class=\"_ _0\"></span> the lik<span class=\"_ _0\"></span>ely<span class=\"_ _0\"></span> costs on v<span class=\"_ _0\"></span>acating properties based on <span class=\"_ _0\"></span>the current conditions of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the properties. <span class=\"ls5\"> </span>T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>vision is captured <span class=\"_ _0\"></span>within the carrying <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the right-of<span class=\"_ _0\"></span>-use assets and depreciated <span class=\"_ _0\"></span><span class=\"_ _2e2\">to profit or</span><span class=\"_ _0\"></span> loss o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> the lease <span class=\"_ _0\"></span>term.<span class=\"_ _2e2\"> </span>Restructuring and<span class=\"_ _0\"></span> termination payments<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>, the pr<span class=\"_ _0\"></span>ovision comprised primarily<span class=\"_ _0\"></span> future <span class=\"_ _0\"></span>termination pa<span class=\"_ _0\"></span>yments related <span class=\"_ _0\"></span><span class=\"_ _2e2\">to staff in </span><span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>ollowing businesses: F<span class=\"_ _0\"></span>rance, Belgium, the US<span class=\"_ _0\"></span>A, the N<span class=\"_ _0\"></span>etherlands and Spain, as <span class=\"_ _0\"></span>well as a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> other emplo<span class=\"_ _0\"></span>yees <span class=\"_ _0\"></span>who will e<span class=\"_ _0\"></span>xit the business in early<span class=\"_ _0\"></span> FY24. <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ermination pa<span class=\"_ _0\"></span>yments are pro<span class=\"_ _0\"></span>vided f<span class=\"_ _0\"></span><span class=\"_ _2e2\">or staff</span><span class=\"_ _0\"></span> exiting ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee in the normal course of<span class=\"_ _0\"></span> business and in <span class=\"_ _0\"></span>the case of a r<span class=\"_ _0\"></span>estructuring.<span class=\"_ _2e2\"> </span><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs30d\">T<span class=\"_ _0\"></span>he liability in r<span class=\"_ _0\"></span>elation to dilapida<span class=\"_ _0\"></span>tion, restructuring and termination pa<span class=\"_ _0\"></span>yments pro<span class=\"_ _0\"></span>visions is expected <span class=\"_ _0\"></span>to crystallise as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs30e\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs30f\"><table class=\"s w1fb h91\" id=\"_c2a9ba4d-bfc1-454b-9277-b76961ec3877\"><tr><td></td><td class=\"t m0 x3df h29 y2963 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e0 h26 y2963 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h29 y2964 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y2964 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b7 w461 h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls5 ws2f\">Within one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x742 y28b7 w462 h60\"><div class=\"t m0 x257 h5 y2823 ff2 fs3 fc2 sc0 ls7a wsf\">1,<span class=\"_ _2\"></span>942<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x743 y28b7 w463 h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 lsc3 wsd5\">4,03<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w464 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\"><span class=\"_ _2e2\">One to five years<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x744 y28d3 w465 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">1,<span class=\"_ _2\"></span>498<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x745 y28d3 w466 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">1,555<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w467 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">After<span class=\"_ _0\"></span><span class=\"_ _2e2\"> five years<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x746 y2833 w359 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">164<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x747 y2833 w468 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">268<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x748 y2834 w469 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">3,604<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x749 y2834 w46a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3d ws16\">5<span class=\"_ _2\"></span>,860<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls27 ws28 gs310\">T<span class=\"_ _5\"></span>r<span class=\"_ _2\"></span>acker share liabilit<span class=\"_ _2\"></span>y<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs311\">T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>vision relates to an obliga<span class=\"_ _0\"></span>tion to repa<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> amounts received or<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>able in relation <span class=\"_ _0\"></span>to subscriptions f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es awarded </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs312\">to senior individuals under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the terms of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e arrangements (no<span class=\"_ _0\"></span>te 11). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he timing of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> economic outflow</span><span class=\"_ _0\"></span> is subject to <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs313\">factors gov<span class=\"_ _0\"></span>erning each track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share and is considered <span class=\"_ _0\"></span>to be within one <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs314\">During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, \u00a30.5 million (FY22: \u00a30.5 million<span class=\"_ _0\"></span>) of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the provision <span class=\"_ _0\"></span>was utilised, principally<span class=\"_ _0\"></span> in relation <span class=\"_ _0\"></span>to settled <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> shares. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>here </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs315\">were no ne<span class=\"_ _0\"></span>w subscriptions in <span class=\"_ _0\"></span>the current <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear as <span class=\"_ _0\"></span>the track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share scheme <span class=\"_ _0\"></span>was closed f<span class=\"_ _0\"></span>or ne<span class=\"_ _0\"></span>w entrants/in<span class=\"_ _0\"></span>vestments.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls4c ws4f gs316\">Legal<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs317\">T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>vision relates to <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>arious ongoing legal and other disputes including emplo<span class=\"_ _0\"></span>yee litiga<span class=\"_ _0\"></span>tion, compliance with emplo<span class=\"_ _0\"></span>yment laws </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs318\">and regulations, and open enquiries <span class=\"_ _0\"></span>with tax and pension authorities. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>vision relates <span class=\"_ _0\"></span>to separate claims in a number<span class=\"_ _0\"></span><span class=\"_ _2e2\"> of diff</span><span class=\"_ _0\"></span>erent </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs319\">geographic regions and repr<span class=\"_ _0\"></span>esents our most pr<span class=\"_ _0\"></span>obable estimate of<span class=\"_ _0\"></span> the lik<span class=\"_ _0\"></span>ely<span class=\"_ _0\"></span> outcome of each o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the disputes. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he timing of<span class=\"_ _0\"></span> economic </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs31a\"><span class=\"_ _2e2\">outflow</span><span class=\"_ _0\"></span> is subject to <span class=\"_ _0\"></span>the factors go<span class=\"_ _0\"></span>verning each case.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs31b\">Onerous contracts<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs31c\">T<span class=\"_ _0\"></span>he pro<span class=\"_ _0\"></span>vision relates to partially<span class=\"_ _0\"></span><span class=\"_ _2e2\"> underutilised leased offices in certain locations. </span><span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he oner<span class=\"_ _0\"></span>ous contract pro<span class=\"_ _0\"></span>vision was cr<span class=\"_ _0\"></span>eated f<span class=\"_ _0\"></span>or </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs31d\">corresponding service charges (<span class=\"_ _0\"></span>not capitalised <span class=\"_ _0\"></span>within the initial r<span class=\"_ _0\"></span>ecognition amount of<span class=\"_ _0\"></span> right-of<span class=\"_ _0\"></span>-use assets<span class=\"_ _0\"></span>) which <span class=\"_ _0\"></span>would be incurr<span class=\"_ _0\"></span>ed </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs31e\">for<span class=\"_ _0\"></span> the r<span class=\"_ _0\"></span>emainder of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the underlying lease terms.<span class=\"_ _2e2\"> </span></div>20 C<span class=\"_ _2\"></span>ontingencies<span class=\"_ _2e2\"> </span>Legal<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is inv<span class=\"_ _0\"></span>olved in <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>arious disputes and claims which arise <span class=\"_ _0\"></span>from time <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>time in the course of<span class=\"_ _0\"></span> its business. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese are re<span class=\"_ _0\"></span><span class=\"_ _2e2\">viewed on a regular</span><span class=\"_ _0\"></span> basis and, <span class=\"_ _0\"></span>where possible, an estimate is made of<span class=\"_ _0\"></span> the po<span class=\"_ _0\"></span><span class=\"_ _2e2\">tential financial impact on </span><span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he G<span class=\"_ _0\"></span>roup has contingent liabilities in respect o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>these claims. In appropriate cases a pro<span class=\"_ _0\"></span>vision is recognised based on advice, best estimates and management judgement.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Directors curr<span class=\"_ _0\"></span>ently belie<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>the lik<span class=\"_ _0\"></span>elihood of an<span class=\"_ _0\"></span>y ma<span class=\"_ _0\"></span>terial liabilities to be low<span class=\"_ _0\"></span>, and <span class=\"_ _0\"></span>that such liabilities, if<span class=\"_ _0\"></span> any<span class=\"_ _5\"></span>, will not hav<span class=\"_ _0\"></span>e a <span class=\"_ _2e2\">material adverse eff</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ect on its financial position.<span class=\"_ _2e2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span> provision is r<span class=\"_ _0\"></span>ecognised in the statement o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial position when </span><span class=\"_ _0\"></span>the Group has a pr<span class=\"_ _0\"></span>esent legal or constructiv<span class=\"_ _0\"></span>e obligation as a result of<span class=\"_ _0\"></span> a past ev<span class=\"_ _0\"></span>ent, and it is probable <span class=\"_ _0\"></span><span class=\"_ _2e2\">that an outflow</span><span class=\"_ _0\"></span> of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> economic benefits will be r</span><span class=\"_ _0\"></span>equired <span class=\"_ _0\"></span>to settle the obligation. Pro<span class=\"_ _0\"></span>visions are recognised a<span class=\"_ _0\"></span>t the presen<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>alue of<span class=\"_ _0\"></span> the expenditur<span class=\"_ _0\"></span>es expected <span class=\"_ _0\"></span>to be required <span class=\"_ _0\"></span>to settle <span class=\"_ _0\"></span>the obligation. No pro<span class=\"_ _0\"></span>vision is recognised f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>future operating losses.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "16 <span class=\"_ _3f\"> </span>O<span class=\"_ _2\"></span><span class=\"_ _2e2\">ther financial liabilities<span class=\"_ _2e2\"> </span></span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Financial l<span class=\"_ _0\"></span>iabilities<span class=\"_ _2e2\"> </span>All non-derivativ<span class=\"_ _0\"></span><span class=\"_ _2e2\">e financial liabilities are classified as \u2018financial liabilities measur</span><span class=\"_ _0\"></span>ed at amortised cost\u2019<span class=\"_ _2e\"></span><span class=\"_ _2e2\">. All financial liabilities </span>are recognised initially<span class=\"_ _0\"></span> at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value and net o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>transaction costs. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are subsequently<span class=\"_ _0\"></span> measured at amortised cost using <span class=\"_ _0\"></span>the <span class=\"_ _2e2\">effectiv</span><span class=\"_ _0\"></span>e interest rate method. F<span class=\"_ _0\"></span><span class=\"_ _2e2\">inancial liabilities are classified as current liabilities unless </span><span class=\"_ _0\"></span>the Group has an unconditional right to defer<span class=\"_ _0\"></span> settlement f<span class=\"_ _0\"></span>or a<span class=\"_ _0\"></span>t least 12 months after <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the r<span class=\"_ _0\"></span>eporting period.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial liabilities include trade and o</span><span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables and other<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial liabilities, including bank o</span><span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft and <span class=\"_ _2e2\">lease liabilities.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _0\"></span>he Group maintains a committed RCF<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> \u00a350.<span class=\"_ _0\"></span>0 million along with an uncommitted \u00a330<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0 million accordion facility<span class=\"_ _5\"></span>, both jointly pro<span class=\"_ _0\"></span>vided by<span class=\"_ _0\"></span> HSBC and Citibank, giving the Gr<span class=\"_ _0\"></span>oup an option <span class=\"_ _0\"></span>to increase its to<span class=\"_ _0\"></span>tal borrowings under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>facility<span class=\"_ _0\"></span> to \u00a380<span class=\"_ _0\"></span>.0 million. During the current and pre<span class=\"_ _0\"></span>vious <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Gr<span class=\"_ _0\"></span>oup did not draw do<span class=\"_ _0\"></span>wn under <span class=\"_ _0\"></span>these facilities. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group also has an uncommitted \u00a35.<span class=\"_ _0\"></span>0 million ov<span class=\"_ _0\"></span>erdraft facility<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>with HSBC, of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which \u00a3nil w<span class=\"_ _0\"></span>as drawn at the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end (FY22: \u00a30<span class=\"_ _0\"></span>.4 million).<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he RCF is subject <span class=\"_ _0\"></span><span class=\"_ _2e2\">to financial co</span><span class=\"_ _0\"></span>venants and an<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>funds borrow<span class=\"_ _0\"></span>ed under <span class=\"_ _0\"></span>the facility<span class=\"_ _0\"></span> bear<span class=\"_ _0\"></span> a minimum annual interest rate of<span class=\"_ _0\"></span> 1.2% abov<span class=\"_ _0\"></span>e the benchmark S<span class=\"_ _0\"></span>terling Overnight Inde<span class=\"_ _0\"></span>x A<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erage (SONIA<span class=\"_ _0\"></span>). As <span class=\"_ _0\"></span>the Group and <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> did not draw<span class=\"_ _0\"></span> down under<span class=\"_ _0\"></span> these facilities, the <span class=\"_ _0\"></span><span class=\"_ _2e2\">finance costs of</span><span class=\"_ _0\"></span> \u00a30.<span class=\"_ _0\"></span>7 million (FY22: \u00a30<span class=\"_ _0\"></span>.5 million) <span class=\"_ _0\"></span>were mainly<span class=\"_ _0\"></span> rela<span class=\"_ _0\"></span>ted to lease inter<span class=\"_ _0\"></span>est.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he cov<span class=\"_ _0\"></span>enants, which <span class=\"_ _0\"></span>the RCF is subject <span class=\"_ _0\"></span>to, r<span class=\"_ _0\"></span>equire <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span><span class=\"_ _2e2\">to maintain financial ratios o</span><span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> interest co<span class=\"_ _0\"></span>ver<span class=\"_ _5\"></span>, leverage and guarantor cov<span class=\"_ _0\"></span>er (<span class=\"_ _0\"></span>note 23(b<span class=\"_ _0\"></span>)(iii)<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group has complied <span class=\"_ _0\"></span>with these co<span class=\"_ _0\"></span>venants <span class=\"_ _0\"></span>throughout <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s exposure <span class=\"_ _0\"></span>to interest rates, liquidity<span class=\"_ _5\"></span>, foreign curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> and capital management risks is disclosed in note 23<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Reconcilia<span class=\"_ _0\"></span>tion of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities to cash </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">flows arising </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span><span class=\"_ _2e2\">financing activities:<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w412 h8e\" id=\"_d0612b54-e456-463b-9c3c-f3b03d6da889\"><tr><td class=\"c n x258 y293f w413 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Balance at 1 December 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6e9 y293f w414 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">35,0<span class=\"_ _2\"></span>68<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5a y2940 ff9 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Cash flows:<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y2941 w415 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Interest paid <span class=\"_ _0\"></span>to bank<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ea y2941 w113 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2942 w416 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pa<span class=\"_ _0\"></span>yments of principal and in<span class=\"_ _0\"></span>terest element of<span class=\"_ _0\"></span> lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5e3 y2942 w15c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(14<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>51<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2943 w417 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span><span class=\"_ _2e2\">otal cash flows<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x6eb y2943 w418 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">(<span class=\"_ _0\"></span>14,388<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2944 w419 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lease increases<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ec y2944 w41a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">14,<span class=\"_ _0\"></span>773<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2945 w41b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Lease termination<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ed y2945 w41c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb9 wsce\">(2<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _28\"></span>4)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y2946 ff6 fs3 fc2 sc0 ls5 ws0\">Other mo<span class=\"_ _0\"></span>vements<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h6 y2947 ff6 fs3 fc2 sc0 lsb7 wscc\">543<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2926 w41d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Balance at 30 No<span class=\"_ _0\"></span>vember 2022 and 1 December<span class=\"_ _0\"></span> 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ee y2926 w41e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">33,702<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5a y2948 ff9 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Cash flows:<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y2949 w415 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Interest paid <span class=\"_ _0\"></span>to bank<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x653 y2949 w41f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls2e ws33\">(93)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294a w416 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Pa<span class=\"_ _0\"></span>yments of principal and in<span class=\"_ _0\"></span>terest element of<span class=\"_ _0\"></span> lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6ef y294a w420 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5d ws6b\">(<span class=\"_ _0\"></span>14,855<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294b w417 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span><span class=\"_ _2e2\">otal cash flows<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x6f0 y294b w421 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">(1<span class=\"_ _0\"></span>4,948<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294c w419 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lease increases<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6f1 y294c w422 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">11<span class=\"_ _28\"></span>,47<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y294d w41b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Lease termination<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6f2 y294d w423 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _28\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y294e ff6 fs3 fc2 sc0 ls5 ws0\">Other mo<span class=\"_ _0\"></span>vements<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h6 y294f ff6 fs3 fc2 sc0 ls41 ws47\">342<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2834 w129 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Balance at 30 No<span class=\"_ _0\"></span>vember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6f3 y2834 w424 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">2<span class=\"_ _2\"></span>9,0<span class=\"_ _2\"></span>17<span class=\"_ _2e2\"> </span></div></td></tr></table>6<span class=\"_ _2e2\"> </span>6<span class=\"_ _2e2\"> </span>6. <span class=\"_ _1\"> </span>Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r mo<span class=\"_ _2\"></span>vem<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>Y23 an<span class=\"_ _2\"></span>d FY2<span class=\"_ _2\"></span>2 pr<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>y com<span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>d unw<span class=\"_ _2\"></span>ind o<span class=\"_ _2\"></span>f th<span class=\"_ _2\"></span>e di<span class=\"_ _2\"></span>sc<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt on l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se l<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>bi<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d fo<span class=\"_ _2\"></span>rex r<span class=\"_ _2\"></span>eva<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>n<span class=\"_ _2e2\"> </span>.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Financial l<span class=\"_ _0\"></span>iabilities<span class=\"_ _2e2\"> </span>All non-derivativ<span class=\"_ _0\"></span><span class=\"_ _2e2\">e financial liabilities are classified as \u2018financial liabilities measur</span><span class=\"_ _0\"></span>ed at amortised cost\u2019<span class=\"_ _2e\"></span><span class=\"_ _2e2\">. All financial liabilities </span>are recognised initially<span class=\"_ _0\"></span> at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value and net o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>transaction costs. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hey<span class=\"_ _0\"></span> are subsequently<span class=\"_ _0\"></span> measured at amortised cost using <span class=\"_ _0\"></span>the <span class=\"_ _2e2\">effectiv</span><span class=\"_ _0\"></span>e interest rate method. F<span class=\"_ _0\"></span><span class=\"_ _2e2\">inancial liabilities are classified as current liabilities unless </span><span class=\"_ _0\"></span>the Group has an unconditional right to defer<span class=\"_ _0\"></span> settlement f<span class=\"_ _0\"></span>or a<span class=\"_ _0\"></span>t least 12 months after <span class=\"_ _0\"></span>the end of<span class=\"_ _0\"></span> the r<span class=\"_ _0\"></span>eporting period.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial liabilities include trade and o</span><span class=\"_ _0\"></span>ther pa<span class=\"_ _0\"></span>yables and other<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial liabilities, including bank o</span><span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft and <span class=\"_ _2e2\">lease liabilities.<span class=\"_ _2e2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "18 <span class=\"_ _3f\"> </span>Deferred tax<span class=\"_ _2e2\"> </span>Group<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w46b h92\" id=\"_7b7d56fd-3755-472a-99d1-fee665f5103d\"><tr><td></td><td class=\"t m0 x448 h29 y2965 ff2 fs19 fc2 sc0 ls5 ws0\">Accelerated </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x74a h29 y2966 ff2 fs19 fc2 sc0 ls5 ws0\">tax </td><td class=\"t m0 x74b h29 y2966 ff2 fs19 fc2 sc0 ls5 ws0\">Share-based </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x602 h29 y2967 ff2 fs19 fc2 sc0 ls5 ws0\">depreciation<span class=\"_ _2e2\"> </span></td><td class=\"c n x74c y2968 w46c h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74d y2968 w46d h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Provisions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74e y2968 w318 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2924 w46e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74f y2924 w61 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">225<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x750 y2924 w46f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,51<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x751 y2924 w470 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls91 ws9e\">2<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>747<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x752 y2924 w471 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">4,49<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2956 w472 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Credit/(<span class=\"_ _0\"></span>charge<span class=\"_ _0\"></span>) to income statement for the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x753 y2956 w473 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">83<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x754 y2956 w474 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls87 ws18\">80<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x755 y2956 w34f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x756 y2956 w475 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">101<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2969 w476 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Prior<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>ear credit <span class=\"_ _0\"></span>to income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x757 y2969 w477 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x758 y2969 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x759 y2969 w478 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">44<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75a y2969 w479 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc ws6\">57<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2958 w47a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Adjustment due <span class=\"_ _0\"></span>to tax rate changes<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75b y2958 w47b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">44<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75c y2958 w47c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5d ws6b\">84<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75d y2958 w47d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">1<span class=\"_ _2\"></span>66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75e y2958 w47e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc ws6\">294<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2959 w47f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75f y2959 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x760 y2959 w480 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x761 y2959 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x762 y2959 w481 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296a w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x763 y296a w482 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x764 y296a w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x765 y296a w1cd h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">219<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x766 y296a w104 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">247<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x767 y28b5 w484 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">3<span class=\"_ _2\"></span>61<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x768 y28b5 w485 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x769 y28b5 w40d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76a y28b5 w486 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">4,<span class=\"_ _2\"></span>616<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295c w487 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Credit to income statement for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76b y295c w488 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">37<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76c y295c w473 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">83<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76d y295c w489 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse2 ws30\">997<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76e y295c w48a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296b w476 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Prior<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>ear credit <span class=\"_ _0\"></span>to income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76f y296b w117 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x770 y296b w484 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">218<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x771 y296b w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x772 y296b w48b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">251<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w47f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75f y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x773 y295e w48c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x774 y295e wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x775 y295e w41f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x776 y296c w44 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x777 y296c w48d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x778 y296c w3b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x779 y296c w48e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77a y2834 w2e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">398<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77b y2834 w490 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1<span class=\"_ _2\"></span>,389<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77c y2834 w491 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">4,012<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77d y2834 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5<span class=\"_ _2\"></span>,79<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr></table>Deferred <span class=\"_ _0\"></span>tax assets and liabilities are o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffset wher</span><span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup has a legally enf<span class=\"_ _0\"></span>orceable right <span class=\"_ _0\"></span>to do so and when <span class=\"_ _0\"></span>the deferr<span class=\"_ _0\"></span>ed income taxes r<span class=\"_ _0\"></span>elate to <span class=\"_ _0\"></span><span class=\"_ _2e2\">the same fiscal authority</span><span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>he f<span class=\"_ _0\"></span>ollowing is an analysis o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the deferred <span class=\"_ _0\"></span>tax balances f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial reporting purposes:<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w492 h8a\" id=\"_fd07439f-0591-454f-baab-09e1c3e83c95\"><tr><td></td><td class=\"t m0 x290 h29 y2936 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x291 h26 y2936 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x295 h29 y2937 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2937 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2938 ff2 fs3 fc2 sc0 ls5 ws16\">Deferred tax assets:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b5 w493 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed within <span class=\"_ _2\"></span>one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77e y28b5 w494 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">2,553<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77f y28b5 w84 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">2,0<span class=\"_ _2\"></span>16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28d2 w495 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed after one <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x780 y28d2 w496 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">3,259<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x781 y28d2 w497 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">2,638<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y296d ff2 fs3 fc2 sc0 ls5 ws16\">Deferred tax liabilities<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28d3 w498 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Settled within one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x782 y28d3 w499 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2e ws33\">(3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x783 y28d3 w49a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w49b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Settled after one <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x784 y2833 w49c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x785 y2833 w49d h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w49e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Net deferr<span class=\"_ _0\"></span>ed tax assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x786 y2834 w49f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5,7<span class=\"_ _2\"></span>99<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x787 y2834 w5f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">4<span class=\"_ _2\"></span>,61<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr></table>Deferred <span class=\"_ _0\"></span>tax assets <span class=\"_ _0\"></span>that are e<span class=\"_ _0\"></span>xpected to be reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed within one <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are \u00a32.<span class=\"_ _0\"></span>6 million (FY22: \u00a32.0 million<span class=\"_ _0\"></span>) and def<span class=\"_ _0\"></span>erred tax liabilities that are e<span class=\"_ _0\"></span>xpected to be settled <span class=\"_ _0\"></span>within one <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are \u00a30.<span class=\"_ _0\"></span>01 million (FY22: \u00a30<span class=\"_ _0\"></span>.01 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax assets are r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or carry<span class=\"_ _0\"></span>-forw<span class=\"_ _0\"></span>ard <span class=\"_ _0\"></span>tax losses to <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>that the r<span class=\"_ _0\"></span>ealisation of<span class=\"_ _0\"></span> the rela<span class=\"_ _0\"></span><span class=\"_ _2e2\">ted tax benefit </span><span class=\"_ _0\"></span>through future <span class=\"_ _0\"></span><span class=\"_ _2e2\">taxable profits </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the respective jurisdictions is pr<span class=\"_ _0\"></span>obable. In assessing whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to recognise deferr<span class=\"_ _0\"></span>ed tax assets, <span class=\"_ _0\"></span>the Group considered both curr<span class=\"_ _0\"></span>ent and the <span class=\"_ _0\"></span>forecast <span class=\"_ _0\"></span>trading performance in <span class=\"_ _0\"></span>these territories and <span class=\"_ _0\"></span>the expectations r<span class=\"_ _0\"></span>egarding <span class=\"_ _0\"></span>the levels o<span class=\"_ _0\"></span>f <span class=\"_ _2e2\">profitability</span><span class=\"_ _0\"></span> tha<span class=\"_ _0\"></span>t can be achiev<span class=\"_ _0\"></span>ed.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the reporting da<span class=\"_ _0\"></span>te, the Gr<span class=\"_ _0\"></span>oup had unused tax losses of<span class=\"_ _0\"></span> \u00a327<span class=\"_ _5\"></span>.3 million (FY22: \u00a330.3 million<span class=\"_ _0\"></span>) av<span class=\"_ _0\"></span>ailable for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> offset against </span><span class=\"_ _0\"></span>future pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">fits. </span>No deferr<span class=\"_ _0\"></span>ed tax asset <span class=\"_ _0\"></span>was r<span class=\"_ _0\"></span>ecognised in respect of<span class=\"_ _0\"></span> the \u00a327<span class=\"_ _5\"></span>.3 million (FY22: \u00a330<span class=\"_ _0\"></span>.3 million) losses. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reduction in losses arises <span class=\"_ _0\"></span>from expiration, r<span class=\"_ _0\"></span><span class=\"_ _2e2\">ecognition, exchange diff</span><span class=\"_ _0\"></span>erences and utilisation.<span class=\"_ _2e2\"> </span>Included in unrecognised <span class=\"_ _0\"></span>tax losses are losses of<span class=\"_ _0\"></span> \u00a30.8 million (FY22: \u00a30<span class=\"_ _0\"></span>.8 million<span class=\"_ _0\"></span>) which are subject <span class=\"_ _0\"></span>to expiry<span class=\"_ _5\"></span>. Of <span class=\"_ _0\"></span>this amount, \u00a3nil expires o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the course of <span class=\"_ _0\"></span>the next <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years; and <span class=\"_ _0\"></span>the remaining balance of<span class=\"_ _0\"></span> \u00a30<span class=\"_ _0\"></span>.8 million will e<span class=\"_ _0\"></span>xpire by<span class=\"_ _0\"></span> FY43. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> regional summary<span class=\"_ _0\"></span> of our unr<span class=\"_ _0\"></span>ecognised operating tax losses is sho<span class=\"_ _0\"></span>wn below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d2 h93\" id=\"_9733bb9e-8984-4110-b1ba-7e9e38ef6e00\"><tr><td></td><td class=\"t m0 x290 h29 y296e ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y296e ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y296f ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y296f ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2970 ff2 fs3 fc2 sc0 ls5 ws0\">Operating tax losses not r<span class=\"_ _0\"></span>ecognised<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w4a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Europe<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x788 y28b7 w4a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">13,854<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x789 y28b7 w4a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">15<span class=\"_ _2\"></span>,532<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w4a3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Asia Pacific<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x78a y28d3 w4a4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">12<span class=\"_ _2\"></span>,637<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78b y28d3 w4a5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">13,9<span class=\"_ _0\"></span>77<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w4a6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Rest o<span class=\"_ _0\"></span>f W<span class=\"_ _0\"></span>orld<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78c y2833 w4a7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">764<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78d y2833 w4a8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">809<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x58d y2834 w4a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">2<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>2<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78e y2834 w4aa h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">30,<span class=\"_ _2\"></span>318<span class=\"_ _2e2\"> </span></div></td></tr></table>Recognised opera<span class=\"_ _0\"></span>ting losses wer<span class=\"_ _0\"></span>e \u00a3nil (FY22: \u00a3nil) during the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>The G<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p has the fo<span class=\"_ _2\"></span>llowing unc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain t<span class=\"_ _2\"></span>ax po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>ns:<span class=\"_ _2e2\"> </span>On transf<span class=\"_ _0\"></span>er pricing risk<span class=\"_ _0\"></span>s, the pr<span class=\"_ _0\"></span>ovision increased during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> by<span class=\"_ _0\"></span> \u00a30<span class=\"_ _0\"></span>.2 million to \u00a32.5 million (FY22: \u00a32.3 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>With regards <span class=\"_ _0\"></span>to the E<span class=\"_ _0\"></span>uropean decision as of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>April 2019, <span class=\"_ _0\"></span>that certain parts of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the UK\u2019s contr<span class=\"_ _0\"></span>olled for<span class=\"_ _0\"></span>eign company<span class=\"_ _0\"></span> legislation gav<span class=\"_ _0\"></span>e rise to state aid, the managemen<span class=\"_ _0\"></span>t team concluded <span class=\"_ _0\"></span>that the pr<span class=\"_ _0\"></span>ovision <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>this uncertain <span class=\"_ _0\"></span>tax position should remain in place at \u00a31.4 million (FY22: \u00a31.4 million). O<span class=\"_ _0\"></span>n 8 J<span class=\"_ _0\"></span>une 2022, the General Court of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the European Union dismissed <span class=\"_ _0\"></span>the applications f<span class=\"_ _0\"></span>or annulmen<span class=\"_ _0\"></span>t from both the UK Go<span class=\"_ _0\"></span>vernment and one of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the British broadcast <span class=\"_ _0\"></span>television netw<span class=\"_ _0\"></span>ork companies. Both parties hav<span class=\"_ _0\"></span>e now<span class=\"_ _0\"></span> appealed this decision. T<span class=\"_ _0\"></span>he outcome of<span class=\"_ _0\"></span> these appeals <span class=\"_ _0\"></span>will be closely monitor<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the management team <span class=\"_ _0\"></span>to determine any<span class=\"_ _0\"></span> implications on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _2e2\">tax position.<span class=\"_ _2e2\"> </span></span>Ne<span class=\"_ _0\"></span>vertheless, <span class=\"_ _0\"></span>the Group settled <span class=\"_ _0\"></span>the \u00a31.4 million requested b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the HMRC and this amount is r<span class=\"_ _0\"></span>ecorded as an asset held <span class=\"_ _0\"></span>within <span class=\"ls5\"> </span>current tax.<span class=\"_ _2e2\"> </span>C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company\u2019<span class=\"_ _0\"></span>s deferr<span class=\"_ _0\"></span>ed tax assets r<span class=\"_ _0\"></span>elate in full <span class=\"_ _0\"></span>to the equity<span class=\"_ _0\"></span>-settled share-based paymen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span><table class=\"s w4ab h94\" id=\"_340e8716-33d1-4755-84aa-5e53e0ac370b\"><tr><td class=\"t m0 x280 h26 y2971 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28b4 w46e h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78f y28b4 w4ac h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls77 ws87\">346<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295b w487 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Credit to income statement for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x790 y295b w4ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls17 ws14\">41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2972 w47f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x791 y2972 w4ae h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x792 y28b7 w61 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">225<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w4af h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Charge to income <span class=\"_ _2\"></span>statement for<span class=\"_ _0\"></span> the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x793 y295e w4b0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">(7<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w47f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x794 y296c w4b1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x795 y2834 w4b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">136</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "18 <span class=\"_ _3f\"> </span>Deferred tax<span class=\"_ _2e2\"> </span>Group<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w46b h92\" id=\"_7b7d56fd-3755-472a-99d1-fee665f5103d\"><tr><td></td><td class=\"t m0 x448 h29 y2965 ff2 fs19 fc2 sc0 ls5 ws0\">Accelerated </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x74a h29 y2966 ff2 fs19 fc2 sc0 ls5 ws0\">tax </td><td class=\"t m0 x74b h29 y2966 ff2 fs19 fc2 sc0 ls5 ws0\">Share-based </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x602 h29 y2967 ff2 fs19 fc2 sc0 ls5 ws0\">depreciation<span class=\"_ _2e2\"> </span></td><td class=\"c n x74c y2968 w46c h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74d y2968 w46d h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Provisions<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74e y2968 w318 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2924 w46e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x74f y2924 w61 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">225<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x750 y2924 w46f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2\"></span>,51<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x751 y2924 w470 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls91 ws9e\">2<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>747<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x752 y2924 w471 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">4,49<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2956 w472 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Credit/(<span class=\"_ _0\"></span>charge<span class=\"_ _0\"></span>) to income statement for the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x753 y2956 w473 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">83<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x754 y2956 w474 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls87 ws18\">80<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x755 y2956 w34f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x756 y2956 w475 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">101<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2969 w476 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Prior<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>ear credit <span class=\"_ _0\"></span>to income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x757 y2969 w477 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x758 y2969 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x759 y2969 w478 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">44<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75a y2969 w479 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc ws6\">57<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2958 w47a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Adjustment due <span class=\"_ _0\"></span>to tax rate changes<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75b y2958 w47b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsa0 ws72\">44<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75c y2958 w47c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5d ws6b\">84<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75d y2958 w47d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">1<span class=\"_ _2\"></span>66<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75e y2958 w47e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsc ws6\">294<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2959 w47f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75f y2959 w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x760 y2959 w480 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x761 y2959 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x762 y2959 w481 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296a w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x763 y296a w482 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsf wscb\">(4)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x764 y296a w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x765 y296a w1cd h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">219<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x766 y296a w104 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls9d wsaa\">247<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x767 y28b5 w484 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">3<span class=\"_ _2\"></span>61<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x768 y28b5 w485 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x769 y28b5 w40d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76a y28b5 w486 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">4,<span class=\"_ _2\"></span>616<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295c w487 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Credit to income statement for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76b y295c w488 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">37<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76c y295c w473 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3d ws16\">83<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76d y295c w489 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lse2 ws30\">997<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76e y295c w48a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296b w476 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Prior<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>ear credit <span class=\"_ _0\"></span>to income statement f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x76f y296b w117 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x770 y296b w484 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls77 ws87\">218<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x771 y296b w122 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">32<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x772 y296b w48b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">251<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w47f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x75f y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x773 y295e w48c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x774 y295e wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x775 y295e w41f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w322 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">For<span class=\"_ _0\"></span>ex re<span class=\"_ _0\"></span>valuation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x776 y296c w44 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x777 y296c w48d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x778 y296c w3b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x779 y296c w48e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77a y2834 w2e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">398<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77b y2834 w490 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls96 wsa3\">1<span class=\"_ _2\"></span>,389<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77c y2834 w491 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">4,012<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77d y2834 w5e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5<span class=\"_ _2\"></span>,79<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr></table>Deferred <span class=\"_ _0\"></span>tax assets and liabilities are o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffset wher</span><span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup has a legally enf<span class=\"_ _0\"></span>orceable right <span class=\"_ _0\"></span>to do so and when <span class=\"_ _0\"></span>the deferr<span class=\"_ _0\"></span>ed income taxes r<span class=\"_ _0\"></span>elate to <span class=\"_ _0\"></span><span class=\"_ _2e2\">the same fiscal authority</span><span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>he f<span class=\"_ _0\"></span>ollowing is an analysis o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the deferred <span class=\"_ _0\"></span>tax balances f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial reporting purposes:<span class=\"_ _2e2\"> </span></span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w492 h8a\" id=\"_fd07439f-0591-454f-baab-09e1c3e83c95\"><tr><td></td><td class=\"t m0 x290 h29 y2936 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x291 h26 y2936 ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x295 h29 y2937 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y2937 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2938 ff2 fs3 fc2 sc0 ls5 ws16\">Deferred tax assets:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b5 w493 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed within <span class=\"_ _2\"></span>one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77e y28b5 w494 h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">2,553<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x77f y28b5 w84 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">2,0<span class=\"_ _2\"></span>16<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28d2 w495 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed after one <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x780 y28d2 w496 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">3,259<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x781 y28d2 w497 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">2,638<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y296d ff2 fs3 fc2 sc0 ls5 ws16\">Deferred tax liabilities<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x282 y28d3 w498 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Settled within one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x782 y28d3 w499 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2e ws33\">(3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x783 y28d3 w49a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(8)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2833 w49b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Settled after one <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x784 y2833 w49c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x785 y2833 w49d h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w49e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Net deferr<span class=\"_ _0\"></span>ed tax assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x786 y2834 w49f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5,7<span class=\"_ _2\"></span>99<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x787 y2834 w5f h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls78 ws88\">4<span class=\"_ _2\"></span>,61<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td></tr></table>Deferred <span class=\"_ _0\"></span>tax assets <span class=\"_ _0\"></span>that are e<span class=\"_ _0\"></span>xpected to be reco<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ed within one <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are \u00a32.<span class=\"_ _0\"></span>6 million (FY22: \u00a32.0 million<span class=\"_ _0\"></span>) and def<span class=\"_ _0\"></span>erred tax liabilities that are e<span class=\"_ _0\"></span>xpected to be settled <span class=\"_ _0\"></span>within one <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> are \u00a30.<span class=\"_ _0\"></span>01 million (FY22: \u00a30<span class=\"_ _0\"></span>.01 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>Deferred <span class=\"_ _0\"></span>tax assets are r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or carry<span class=\"_ _0\"></span>-forw<span class=\"_ _0\"></span>ard <span class=\"_ _0\"></span>tax losses to <span class=\"_ _0\"></span>the extent <span class=\"_ _0\"></span>that the r<span class=\"_ _0\"></span>ealisation of<span class=\"_ _0\"></span> the rela<span class=\"_ _0\"></span><span class=\"_ _2e2\">ted tax benefit </span><span class=\"_ _0\"></span>through future <span class=\"_ _0\"></span><span class=\"_ _2e2\">taxable profits </span><span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the respective jurisdictions is pr<span class=\"_ _0\"></span>obable. In assessing whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to recognise deferr<span class=\"_ _0\"></span>ed tax assets, <span class=\"_ _0\"></span>the Group considered both curr<span class=\"_ _0\"></span>ent and the <span class=\"_ _0\"></span>forecast <span class=\"_ _0\"></span>trading performance in <span class=\"_ _0\"></span>these territories and <span class=\"_ _0\"></span>the expectations r<span class=\"_ _0\"></span>egarding <span class=\"_ _0\"></span>the levels o<span class=\"_ _0\"></span>f <span class=\"_ _2e2\">profitability</span><span class=\"_ _0\"></span> tha<span class=\"_ _0\"></span>t can be achiev<span class=\"_ _0\"></span>ed.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the reporting da<span class=\"_ _0\"></span>te, the Gr<span class=\"_ _0\"></span>oup had unused tax losses of<span class=\"_ _0\"></span> \u00a327<span class=\"_ _5\"></span>.3 million (FY22: \u00a330.3 million<span class=\"_ _0\"></span>) av<span class=\"_ _0\"></span>ailable for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> offset against </span><span class=\"_ _0\"></span>future pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">fits. </span>No deferr<span class=\"_ _0\"></span>ed tax asset <span class=\"_ _0\"></span>was r<span class=\"_ _0\"></span>ecognised in respect of<span class=\"_ _0\"></span> the \u00a327<span class=\"_ _5\"></span>.3 million (FY22: \u00a330<span class=\"_ _0\"></span>.3 million) losses. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he reduction in losses arises <span class=\"_ _0\"></span>from expiration, r<span class=\"_ _0\"></span><span class=\"_ _2e2\">ecognition, exchange diff</span><span class=\"_ _0\"></span>erences and utilisation.<span class=\"_ _2e2\"> </span>Included in unrecognised <span class=\"_ _0\"></span>tax losses are losses of<span class=\"_ _0\"></span> \u00a30.8 million (FY22: \u00a30<span class=\"_ _0\"></span>.8 million<span class=\"_ _0\"></span>) which are subject <span class=\"_ _0\"></span>to expiry<span class=\"_ _5\"></span>. Of <span class=\"_ _0\"></span>this amount, \u00a3nil expires o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the course of <span class=\"_ _0\"></span>the next <span class=\"_ _0\"></span><span class=\"_ _2e2\">five </span><span class=\"_ _0\"></span>years; and <span class=\"_ _0\"></span>the remaining balance of<span class=\"_ _0\"></span> \u00a30<span class=\"_ _0\"></span>.8 million will e<span class=\"_ _0\"></span>xpire by<span class=\"_ _0\"></span> FY43. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> regional summary<span class=\"_ _0\"></span> of our unr<span class=\"_ _0\"></span>ecognised operating tax losses is sho<span class=\"_ _0\"></span>wn below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w3d2 h93\" id=\"_9733bb9e-8984-4110-b1ba-7e9e38ef6e00\"><tr><td></td><td class=\"t m0 x290 h29 y296e ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x291 h26 y296e ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y296f ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y296f ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2970 ff2 fs3 fc2 sc0 ls5 ws0\">Operating tax losses not r<span class=\"_ _0\"></span>ecognised<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w4a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Europe<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x788 y28b7 w4a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls77 ws87\">13,854<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x789 y28b7 w4a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">15<span class=\"_ _2\"></span>,532<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w4a3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Asia Pacific<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x78a y28d3 w4a4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">12<span class=\"_ _2\"></span>,637<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78b y28d3 w4a5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">13,9<span class=\"_ _0\"></span>77<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w4a6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Rest o<span class=\"_ _0\"></span>f W<span class=\"_ _0\"></span>orld<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78c y2833 w4a7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls6c ws7d\">764<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78d y2833 w4a8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">809<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x58d y2834 w4a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">2<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>2<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78e y2834 w4aa h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls79 wsd\">30,<span class=\"_ _2\"></span>318<span class=\"_ _2e2\"> </span></div></td></tr></table>Recognised opera<span class=\"_ _0\"></span>ting losses wer<span class=\"_ _0\"></span>e \u00a3nil (FY22: \u00a3nil) during the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>The G<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p has the fo<span class=\"_ _2\"></span>llowing unc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain t<span class=\"_ _2\"></span>ax po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>ns:<span class=\"_ _2e2\"> </span>On transf<span class=\"_ _0\"></span>er pricing risk<span class=\"_ _0\"></span>s, the pr<span class=\"_ _0\"></span>ovision increased during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> by<span class=\"_ _0\"></span> \u00a30<span class=\"_ _0\"></span>.2 million to \u00a32.5 million (FY22: \u00a32.3 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>With regards <span class=\"_ _0\"></span>to the E<span class=\"_ _0\"></span>uropean decision as of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>April 2019, <span class=\"_ _0\"></span>that certain parts of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the UK\u2019s contr<span class=\"_ _0\"></span>olled for<span class=\"_ _0\"></span>eign company<span class=\"_ _0\"></span> legislation gav<span class=\"_ _0\"></span>e rise to state aid, the managemen<span class=\"_ _0\"></span>t team concluded <span class=\"_ _0\"></span>that the pr<span class=\"_ _0\"></span>ovision <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>this uncertain <span class=\"_ _0\"></span>tax position should remain in place at \u00a31.4 million (FY22: \u00a31.4 million). O<span class=\"_ _0\"></span>n 8 J<span class=\"_ _0\"></span>une 2022, the General Court of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the European Union dismissed <span class=\"_ _0\"></span>the applications f<span class=\"_ _0\"></span>or annulmen<span class=\"_ _0\"></span>t from both the UK Go<span class=\"_ _0\"></span>vernment and one of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the British broadcast <span class=\"_ _0\"></span>television netw<span class=\"_ _0\"></span>ork companies. Both parties hav<span class=\"_ _0\"></span>e now<span class=\"_ _0\"></span> appealed this decision. T<span class=\"_ _0\"></span>he outcome of<span class=\"_ _0\"></span> these appeals <span class=\"_ _0\"></span>will be closely monitor<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the management team <span class=\"_ _0\"></span>to determine any<span class=\"_ _0\"></span> implications on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _2e2\">tax position.<span class=\"_ _2e2\"> </span></span>Ne<span class=\"_ _0\"></span>vertheless, <span class=\"_ _0\"></span>the Group settled <span class=\"_ _0\"></span>the \u00a31.4 million requested b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the HMRC and this amount is r<span class=\"_ _0\"></span>ecorded as an asset held <span class=\"_ _0\"></span>within <span class=\"ls5\"> </span>current tax.<span class=\"_ _2e2\"> </span>C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company\u2019<span class=\"_ _0\"></span>s deferr<span class=\"_ _0\"></span>ed tax assets r<span class=\"_ _0\"></span>elate in full <span class=\"_ _0\"></span>to the equity<span class=\"_ _0\"></span>-settled share-based paymen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span><table class=\"s w4ab h94\" id=\"_340e8716-33d1-4755-84aa-5e53e0ac370b\"><tr><td class=\"t m0 x280 h26 y2971 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y28b4 w46e h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x78f y28b4 w4ac h5f\"><div class=\"t m0 x257 h5 y2823 ff6 fs3 fc2 sc0 ls77 ws87\">346<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295b w487 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Credit to income statement for the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x790 y295b w4ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls17 ws14\">41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2972 w47f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x791 y2972 w4ae h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x792 y28b7 w61 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">225<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w4af h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5\">Charge to income <span class=\"_ _2\"></span>statement for<span class=\"_ _0\"></span> the year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x793 y295e w4b0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">(7<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w47f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Charge directly<span class=\"_ _0\"></span> to equity<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x794 y296c w4b1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x795 y2834 w4b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">136</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>)  Share capital<span class=\"_ _2e2\"> </span><table class=\"s w4b3 h95\" id=\"_666a97ed-3ad3-4a01-9e72-00dc777e660d\"><tr><td></td><td></td><td></td><td class=\"t m0 x511 h29 y2973 ff2 fs19 fc2 sc0 ls5 ws0\">Capital </td><td></td></tr><tr><td></td><td class=\"t m0 x796 h29 y2974 ff2 fs19 fc2 sc0 ls5 ws0\">Number  </td><td class=\"t m0 x797 h29 y2975 ff2 fs19 fc2 sc0 ls5 ws0\">Share  </td><td class=\"t m0 x798 h29 y2976 ff2 fs19 fc2 sc0 ls5 ws0\">redemption </td><td class=\"t m0 x799 h29 y2977 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>easury </td></tr><tr><td></td><td class=\"t m0 x79a h29 y2978 ff2 fs19 fc2 sc0 ls5 ws0\">of ordinary<span class=\"_ _0\"></span> </td><td class=\"t m0 x79b h29 y2979 ff2 fs19 fc2 sc0 ls5 ws0\">capital  </td><td class=\"t m0 x79c h29 y297a ff2 fs19 fc2 sc0 ls5 ws0\">reserve  </td><td class=\"t m0 x79d h29 y297b ff2 fs19 fc2 sc0 ls5 ws0\">reserve  </td></tr><tr><td></td><td class=\"t m0 x516 h29 y297c ff2 fs19 fc2 sc0 ls5 ws0\">shares<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x79e h29 y297d ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x79f h29 y297e ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7a0 h29 y297f ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2980 ff2 fs3 fc2 sc0 ls5 ws0\">Issued and fully<span class=\"_ _0\"></span> paid<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2958 w3a5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a1 y2958 w4b4 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">133,6<span class=\"_ _2\"></span>30,77<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a2 y2958 w4b5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls3d ws16\">1<span class=\"_ _2\"></span>,337<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a3 y2958 w4b6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">172<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a4 y2958 w4b7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">(3,367)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2959 w4b8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a5 y2959 w4b9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">831,845<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a6 y2959 w4ba h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x761 y2959 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a7 y2959 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296a w4bb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Purchase of<span class=\"_ _0\"></span> shares b<span class=\"_ _0\"></span>y EB<span class=\"_ _0\"></span>T<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2b4 y296a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a8 y296a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a9 y296a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7aa y296a w4bc h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls2e ws33\">(9,9<span class=\"_ _28\"></span>00<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295b w4bd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Utilisation of<span class=\"_ _0\"></span> shares held by<span class=\"_ _0\"></span> EBT<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ab y295b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ac y295b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x708 y295b w6e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ad y295b w4be h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">6<span class=\"_ _2\"></span>,686<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295c w3ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ae y295c w4bf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls74 ws39\">134,<span class=\"_ _2\"></span>462,622<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7af y295c w84 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">1,345<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b0 y295c w4b6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">172<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b1 y295c w4c0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296b w4b8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b2 y296b w4c1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">40<span class=\"_ _2\"></span>9,8<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b3 y296b w393 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b4 y296b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x29b y296b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w4bb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Purchase of<span class=\"_ _0\"></span> shares b<span class=\"_ _0\"></span>y EB<span class=\"_ _0\"></span>T<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2b4 y295e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a8 y295e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a9 y295e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b5 y295e w4c2 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsd6 ws2f\">(10,<span class=\"_ _0\"></span>000<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295f w4bd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Utilisation of<span class=\"_ _0\"></span> shares held by<span class=\"_ _0\"></span> EBT<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ab y295f w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ac y295f w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x708 y295f w6e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b6 y295f w27c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">8,64<span class=\"_ _0\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w457 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b7 y2834 w4c3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">134,872<span class=\"_ _2\"></span>,440<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b8 y2834 w4c4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">1<span class=\"_ _2\"></span>,3<span class=\"_ _2\"></span>49<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b9 y2834 w12c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">17<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ba y2834 w4c5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">(<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _28\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>he nominal v<span class=\"_ _0\"></span>alue per or<span class=\"_ _0\"></span>dinary shar<span class=\"_ _0\"></span>e is \u00a30.<span class=\"_ _0\"></span>01 (FY22: \u00a30.<span class=\"_ _0\"></span>01).<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> does not hav<span class=\"_ _0\"></span>e a limited amount of<span class=\"_ _0\"></span> authorised share capital.<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> 409<span class=\"_ _0\"></span>,818 (FY22: 831,845) new<span class=\"_ _0\"></span> ordinary<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>were issued, r<span class=\"_ _0\"></span>esulting in a share premium o<span class=\"_ _0\"></span>f \u00a31.5 million (FY22: <span class=\"_ _2e2\">\u00a32.8 million</span><span class=\"_ _0\"></span>). Of <span class=\"_ _0\"></span>the shares issued, 320<span class=\"_ _0\"></span>,457 (FY22: 623,219<span class=\"_ _0\"></span>) w<span class=\"_ _0\"></span>ere issued <span class=\"_ _0\"></span>to track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>eholders on settlement of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vested and unv<span class=\"_ _0\"></span>ested tracker<span class=\"_ _0\"></span> shares and 89<span class=\"_ _0\"></span>,361 (FY22: 208,<span class=\"_ _0\"></span>626) pursuant <span class=\"_ _0\"></span>to the e<span class=\"_ _0\"></span>xercise o<span class=\"_ _0\"></span>f shar<span class=\"_ _0\"></span>e awards under<span class=\"_ _0\"></span> the Sa<span class=\"_ _0\"></span>ve-<span class=\"_ _0\"></span>As-<span class=\"_ _5\"></span>Y<span class=\"_ _5\"></span>ou-<span class=\"_ _0\"></span>Earn (S<span class=\"_ _0\"></span>A<span class=\"_ _5\"></span>YE) scheme.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>reas<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>y reser<span class=\"_ _2\"></span>ve<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es represen<span class=\"_ _0\"></span>t ST<span class=\"_ _0\"></span>hree plc shares repur<span class=\"_ _0\"></span>chased and available <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> specific and limited purposes.<span class=\"_ _2e2\"> </span></span>No shares <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e utilised from <span class=\"_ _0\"></span>the tr<span class=\"_ _0\"></span>easury r<span class=\"_ _0\"></span>eserve during <span class=\"_ _0\"></span>the current and pre<span class=\"_ _0\"></span>vious <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, 35,<span class=\"_ _0\"></span>767 (FY22: 35,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>67) shares w<span class=\"_ _0\"></span>ere held in <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> reserve.<span class=\"_ _2e2\"> </span>EBT<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the EBT<span class=\"_ _0\"></span> purchased 2,<span class=\"_ _5\"></span>198,735 (FY22: 2,519<span class=\"_ _0\"></span>,652) of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he a<span class=\"_ _0\"></span>verage price paid per<span class=\"_ _0\"></span> share <span class=\"_ _0\"></span>was 455 pence (FY22: 393 pence<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he total acquisition cost o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the purchased shares <span class=\"_ _0\"></span>was \u00a310<span class=\"_ _0\"></span>.0 million (FY22: \u00a39<span class=\"_ _0\"></span>.9 million<span class=\"_ _0\"></span>), f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>which the treasury<span class=\"_ _0\"></span> reserv<span class=\"_ _0\"></span>e was r<span class=\"_ _0\"></span>educed. During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the EBT<span class=\"_ _0\"></span> utilised 2,046<span class=\"_ _0\"></span>,423 (FY22: 1,671,868<span class=\"_ _0\"></span>) shares on settlemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested and unv<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, L<span class=\"_ _5\"></span>TIP<span class=\"_ _0\"></span> awar<span class=\"_ _0\"></span>ds and free shar<span class=\"_ _0\"></span>es. A<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the EB<span class=\"_ _0\"></span>T held 1,923<span class=\"_ _0\"></span>,458 (FY22: 1,771,<span class=\"_ _5\"></span>146) shares.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "T<span class=\"_ _5\"></span>reas<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>y reser<span class=\"_ _2\"></span>ve<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es represen<span class=\"_ _0\"></span>t ST<span class=\"_ _0\"></span>hree plc shares repur<span class=\"_ _0\"></span>chased and available <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> specific and limited purposes.<span class=\"_ _2e2\"> </span></span>No shares <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e utilised from <span class=\"_ _0\"></span>the tr<span class=\"_ _0\"></span>easury r<span class=\"_ _0\"></span>eserve during <span class=\"_ _0\"></span>the current and pre<span class=\"_ _0\"></span>vious <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, 35,<span class=\"_ _0\"></span>767 (FY22: 35,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>67) shares w<span class=\"_ _0\"></span>ere held in <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> reserve.<span class=\"_ _2e2\"> </span>EBT<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the EBT<span class=\"_ _0\"></span> purchased 2,<span class=\"_ _5\"></span>198,735 (FY22: 2,519<span class=\"_ _0\"></span>,652) of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he a<span class=\"_ _0\"></span>verage price paid per<span class=\"_ _0\"></span> share <span class=\"_ _0\"></span>was 455 pence (FY22: 393 pence<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he total acquisition cost o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the purchased shares <span class=\"_ _0\"></span>was \u00a310<span class=\"_ _0\"></span>.0 million (FY22: \u00a39<span class=\"_ _0\"></span>.9 million<span class=\"_ _0\"></span>), f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>which the treasury<span class=\"_ _0\"></span> reserv<span class=\"_ _0\"></span>e was r<span class=\"_ _0\"></span>educed. During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the EBT<span class=\"_ _0\"></span> utilised 2,046<span class=\"_ _0\"></span>,423 (FY22: 1,671,868<span class=\"_ _0\"></span>) shares on settlemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested and unv<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, L<span class=\"_ _5\"></span>TIP<span class=\"_ _0\"></span> awar<span class=\"_ _0\"></span>ds and free shar<span class=\"_ _0\"></span>es. A<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the EB<span class=\"_ _0\"></span>T held 1,923<span class=\"_ _0\"></span>,458 (FY22: 1,771,<span class=\"_ _5\"></span>146) shares.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "(b<span class=\"_ _0\"></span>)  Share-based pay<span class=\"_ _2\"></span>ments<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>r<span class=\"_ _2\"></span>acker sha<span class=\"_ _2\"></span>re awar<span class=\"_ _2\"></span>ds in s<span class=\"_ _2\"></span>ubsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y c<span class=\"_ _2\"></span>ompa<span class=\"_ _2\"></span>nies<span class=\"_ _2e2\"> </span>As described in note 11, until FY19 <span class=\"_ _0\"></span>the Group made <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er share aw<span class=\"_ _0\"></span>ards in respect of<span class=\"_ _0\"></span> certain subsidiary<span class=\"_ _0\"></span> businesses to senior individuals who participate in <span class=\"_ _0\"></span>the dev<span class=\"_ _0\"></span>elopment of<span class=\"_ _0\"></span> those businesses.<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group settled certain <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested and unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es for<span class=\"_ _0\"></span> a to<span class=\"_ _0\"></span>tal consideration of<span class=\"_ _0\"></span> \u00a34.5 million (FY22: \u00a36.<span class=\"_ _0\"></span><span class=\"_ _2e2\">0 million) b</span><span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> issue of ne<span class=\"_ _0\"></span>w shar<span class=\"_ _0\"></span>es or using <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares purchased <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the marke<span class=\"_ _0\"></span>t. T<span class=\"_ _0\"></span>his r<span class=\"_ _0\"></span>esulted in an increase in share capital and share premium <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> issue, and reduction in capital reserv<span class=\"_ _0\"></span>es for<span class=\"_ _0\"></span> utilised <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> reserve, <span class=\"_ _0\"></span>with a corresponding r<span class=\"_ _0\"></span>eduction in the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s retained earnings and pro<span class=\"_ _0\"></span>vision for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> share liability<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>Out of<span class=\"_ _0\"></span> the 3,501,313 L<span class=\"_ _2e\"></span>TIP options outstanding (FY22: 3<span class=\"_ _0\"></span>,562,691), 12,<span class=\"_ _0\"></span>643 L<span class=\"_ _5\"></span>TIP<span class=\"_ _0\"></span> options <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>ercisable (FY22: 20,853<span class=\"_ _0\"></span>). Options ex<span class=\"_ _0\"></span>ercised during <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear under<span class=\"_ _0\"></span> the L<span class=\"_ _2e\"></span>TIP <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e satisfied by</span><span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> issue or shar<span class=\"_ _0\"></span>es held in the EB<span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>he related <span class=\"_ _0\"></span>weighted a<span class=\"_ _0\"></span>verage share price at the <span class=\"_ _0\"></span>time of<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>ercise <span class=\"_ _0\"></span>was \u00a33.91 (FY22: \u00a33.98<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he related <span class=\"_ _0\"></span>transaction costs <span class=\"_ _0\"></span>were negligible. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he share options had a <span class=\"_ _0\"></span>weigh<span class=\"_ _0\"></span>ted average e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cise price of<span class=\"_ _0\"></span> \u00a3nil (FY22: \u00a3nil). T<span class=\"_ _0\"></span>he share options granted in FY23<span class=\"_ _0\"></span>, and separately in FY22, under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group L<span class=\"_ _2e\"></span>TIP scheme <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>valued as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span><table class=\"s w505 h98\" id=\"_0a9894d9-a95a-4d08-bf12-409f353de661\"><tr><td></td><td class=\"c n x822 y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x823 y28bb w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w506 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">W<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue (\u00a3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x824 y28d1 w507 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">4.5<span class=\"_ _0\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x825 y28d1 w508 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">4.08<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h6 y29a8 ff6 fs3 fc2 sc0 ls5 ws0\">K<span class=\"_ _0\"></span>ey<span class=\"_ _0\"></span> assumptions used:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w509 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Share price at grant date (\u00a3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x826 y28b7 w50a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">4.7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x827 y28b7 w508 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">4.08<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h6 y29a9 ff6 fs3 fc2 sc0 ls5 ws6b\">Expected volatility<span class=\"_ _2e2\"> </span></td><td class=\"c n x593 y283c w30c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls17 ws14\">38<span class=\"_ _28\"></span>.4%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x828 y283c w50b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc ws6\">36.8%<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w50c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Annual risk<span class=\"_ _0\"></span>-free inter<span class=\"_ _0\"></span>est rate<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x829 y2833 w50d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">3.73<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82a y2833 w205 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsea ws101\">1.27%<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w50e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Expected life (<span class=\"_ _0\"></span>years<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82b y2834 w50f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82c y2834 w510 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">3<span class=\"_ _2e2\"> </span></div></td></tr></table>7<span class=\"_ _2e2\"> </span>7<span class=\"_ _0\"></span>. <span class=\"_ _39\"> </span> <span class=\"_ _2d\"></span>Ex<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d vol<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y is d<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>d by us<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>g the h<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>c da<span class=\"_ _2\"></span>ily v<span class=\"_ _2\"></span>ol<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y of S<span class=\"_ _2\"></span>Th<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>e pl<span class=\"_ _2\"></span>c\u2019s sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>s me<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ure<span class=\"_ _2\"></span>d ove<span class=\"_ _2\"></span>r a p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>d co<span class=\"_ _2\"></span>mm<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>te wi<span class=\"_ _2\"></span>th t<span class=\"_ _2\"></span>he ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rm<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>d of t<span class=\"_ _2\"></span>he sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e op<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>, i.<span class=\"_ _2\"></span>e. t<span class=\"_ _2\"></span>hre<span class=\"_ _2\"></span>e ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>.<span class=\"_ _2e2\"> </span>Employ<span class=\"_ _0\"></span>ee Share Purchase Plan (<span class=\"_ _0\"></span>ShareMatch)<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he ShareM<span class=\"_ _0\"></span>atch plan w<span class=\"_ _0\"></span>as approv<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Remuneration Committee on 13 Sep<span class=\"_ _0\"></span>tember 2021 and <span class=\"_ _0\"></span>was launched on 21 No<span class=\"_ _0\"></span>vember 2022. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he ShareMatch <span class=\"_ _0\"></span>was implemented in or<span class=\"_ _0\"></span>der <span class=\"_ _0\"></span>to promote shar<span class=\"_ _0\"></span>e ownership amongst all emplo<span class=\"_ _0\"></span>yees across <span class=\"_ _0\"></span>the entire G<span class=\"_ _0\"></span>roup, linking employ<span class=\"_ _0\"></span><span class=\"_ _2e2\">ee benefit to </span><span class=\"_ _0\"></span>the performance of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Company<span class=\"_ _5\"></span>, and to aid retention of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> staff</span><span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Under<span class=\"_ _0\"></span> the Share<span class=\"_ _0\"></span>Match plan, emplo<span class=\"_ _0\"></span>yees are in<span class=\"_ _0\"></span>vited to mak<span class=\"_ _0\"></span>e monthly<span class=\"_ _0\"></span> contributions to buy<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es at the curr<span class=\"_ _0\"></span>ent mark<span class=\"_ _0\"></span>et value. If<span class=\"_ _0\"></span> an emplo<span class=\"_ _0\"></span>yee agrees <span class=\"_ _0\"></span>to buy<span class=\"_ _0\"></span> shares, the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> will match <span class=\"_ _0\"></span>the number o<span class=\"_ _0\"></span>f shar<span class=\"_ _0\"></span>es bought with an aw<span class=\"_ _0\"></span>ard of<span class=\"_ _0\"></span> shares (<span class=\"_ _0\"></span>the so called matching shares<span class=\"_ _0\"></span>), on a one-<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>-one basis up to <span class=\"_ _0\"></span>the maximum <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> \u00a350.<span class=\"_ _0\"></span>00 per<span class=\"_ _0\"></span> month.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the purpose of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>aluing matching shares and <span class=\"_ _0\"></span>to arrive at <span class=\"_ _0\"></span>the corresponding share-based pa<span class=\"_ _0\"></span>yment charge, management uses <span class=\"_ _0\"></span>the marke<span class=\"_ _0\"></span>t price at which matching shar<span class=\"_ _0\"></span>es w<span class=\"_ _0\"></span>ere purchased at <span class=\"_ _0\"></span>the time o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>their alloca<span class=\"_ _0\"></span>tion to an emplo<span class=\"_ _0\"></span>yee<span class=\"_ _0\"></span>\u2019s account.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he matching shares are consider<span class=\"_ _0\"></span>ed to be <span class=\"_ _0\"></span>forfeited if<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ee resigns or<span class=\"_ _0\"></span> sells the purchased shar<span class=\"_ _0\"></span>es before <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>vesting date.<span class=\"_ _2e2\"> </span>In the curr<span class=\"_ _0\"></span>ent y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> awarded/<span class=\"_ _5\"></span>granted 116,886 (FY22: none, as the scheme started in F<span class=\"_ _0\"></span>ebruary<span class=\"_ _0\"></span> 2023) matching shares <span class=\"_ _0\"></span>to eligible employ<span class=\"_ _0\"></span>ees. No shares under<span class=\"_ _0\"></span> the Shar<span class=\"_ _0\"></span>eMatch plan <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested during the curren<span class=\"_ _0\"></span>t y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Other schemes<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he SA<span class=\"_ _5\"></span>YE, Growth Incen<span class=\"_ _0\"></span>tive Plan, F<span class=\"_ _0\"></span>ree Shar<span class=\"_ _0\"></span>es and SIP arrangemen<span class=\"_ _0\"></span>ts are not deemed material <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> further<span class=\"_ _0\"></span> disclosure.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>urther details behind <span class=\"_ _0\"></span>the ex<span class=\"_ _0\"></span>ecutive short-<span class=\"_ _0\"></span>term incentive scheme, De<span class=\"_ _0\"></span>ferred Shares, ar<span class=\"_ _0\"></span>e pro<span class=\"_ _0\"></span>vided in the Dir<span class=\"_ _0\"></span>ectors\u2019 remuneration report on page 117<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>L<span class=\"_ _5\"></span>TIP, SA<span class=\"_ _5\"></span>YE<span class=\"_ _2\"></span>, Employee Sh<span class=\"_ _2\"></span>are P<span class=\"_ _2\"></span>urc<span class=\"_ _2\"></span>hase Pla<span class=\"_ _2\"></span>n and other s<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>e schem<span class=\"_ _2\"></span>es<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group has a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> share schemes to incen<span class=\"_ _0\"></span>tivise its Directors and emplo<span class=\"_ _0\"></span>yees. <span class=\"_ _0\"></span>All schemes are <span class=\"_ _0\"></span>treated as equity<span class=\"_ _0\"></span>-settled (<span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>cept a legacy<span class=\"_ _0\"></span> Share Incen<span class=\"_ _0\"></span>tive Plan (<span class=\"_ _0\"></span>SIP)<span class=\"_ _0\"></span>) as the Gr<span class=\"_ _0\"></span>oup has no legal or constructiv<span class=\"_ _0\"></span>e obligation to r<span class=\"_ _0\"></span>epurchase or<span class=\"_ _0\"></span> settle the options in cash. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he schemes are detailed below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Scheme<span class=\"_ _2e2\"> </span><table class=\"s w4c6 h96\" id=\"_bc9de4f9-4456-4ec0-a418-affe56c44755\"><tr><td></td><td></td><td class=\"c n x7bb y2981 w4c7 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x7bc y2981 w4c8 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">30 November<span class=\"_ _0\"></span> 2022<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7bd h29 y2982 ff2 fs19 fc2 sc0 ls5 ws0\">Number of<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7be h29 y2983 ff2 fs19 fc2 sc0 ls5 ws0\">share<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7bf h29 y2984 ff2 fs19 fc2 sc0 ls5 ws0\">options/ </td><td></td><td class=\"t m0 x7c0 h26 y2985 ff6 fs19 fc2 sc0 ls5 ws0\">Number </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7c1 h29 y2986 ff2 fs19 fc2 sc0 ls5 ws0\">Charge  </td><td class=\"t m0 x7c2 h29 y2987 ff2 fs19 fc2 sc0 ls5 ws0\">matching </td><td class=\"t m0 x7c3 h26 y2987 ff6 fs19 fc2 sc0 ls5 ws0\">Charge  </td><td class=\"t m0 x7c0 h26 y2988 ff6 fs19 fc2 sc0 ls5 ws0\">of shar<span class=\"_ _0\"></span>e </td><td class=\"t m0 x7c4 h26 y2986 ff6 fs19 fc2 sc0 ls5 ws0\">V<span class=\"_ _0\"></span>esting  </td><td class=\"t m0 x7c5 h26 y2986 ff6 fs19 fc2 sc0 ls5 ws0\">Expiry  </td><td></td><td class=\"t m0 x7c6 h26 y2986 ff6 fs19 fc2 sc0 ls5 ws0\">Perf<span class=\"_ _0\"></span>ormance<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x7c1 h29 y2989 ff2 fs19 fc2 sc0 ls5 ws0\">(\u00a3\u2019000<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c7 h29 y298a ff2 fs19 fc2 sc0 ls5 ws0\">shares<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c3 h26 y298a ff6 fs19 fc2 sc0 ls5 ws0\">(\u00a3\u2019000)<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c8 h26 y298b ff6 fs19 fc2 sc0 ls5 ws0\">options<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c9 h26 y2989 ff6 fs19 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td class=\"c n x7ca y298c w4c9 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">date<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7cb y298c w4ca h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Valua<span class=\"_ _0\"></span>tion method<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x7cc h26 y2989 ff6 fs19 fc2 sc0 ls5 ws0\">metrics<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y298d w4cb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">L<span class=\"_ _5\"></span>TIP<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7cd y298d w4cc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ce y298d w4cd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">3,501<span class=\"_ _2\"></span>,313<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7cf y298d w4ce h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">4,221<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7d0 y298d w4cf h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">3,<span class=\"_ _2\"></span>562,69<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7d1 y298d w4d0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">3 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7d2 y298d w4d1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Immediate</div></td><td class=\"t m0 x7d3 h6 y298e ff6 fs3 fc2 sc0 ls5 ws0\">Monte Carlo  </td><td class=\"t m0 x7d4 h6 y298e ff6 fs3 fc2 sc0 ls5 ws0\">Incremental EPS </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h6 y298f ff6 fs3 fc2 sc0 ls5 ws6b\">after v<span class=\"_ _0\"></span>esting </td><td class=\"t m0 x7d5 h6 y298f ff6 fs3 fc2 sc0 ls5 ws0\">and Binomial </td><td class=\"t m0 x7d6 h6 y298f ff6 fs3 fc2 sc0 ls5 ws0\">growth/TSR </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7d7 h6 y2990 ff6 fs3 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7d8 h6 y2990 ff6 fs3 fc2 sc0 ls5 ws0\">model<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7d9 h6 y2990 ff6 fs3 fc2 sc0 ls5 ws0\">ranking against </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7da h6 y2991 ff6 fs3 fc2 sc0 ls5 ws0\">comparator<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y2992 ff6 fs3 fc2 sc0 ls5 ws0\">Employ<span class=\"_ _0\"></span>ee Share  </td><td class=\"c n x7db y2993 w4d2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">251<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7dc y2993 w4d3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">116<span class=\"_ _2\"></span>,886<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7dd y2993 wcf h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7de y2993 w4d4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7df y2993 w4d5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">1 year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e0 y2993 w4d6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _28\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e1 y2993 w4d7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e2 y2993 w4d8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y2994 ff6 fs3 fc2 sc0 ls5 ws0\">Purchase Plan </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h6 y2995 ff6 fs3 fc2 sc0 ls5 ws0\">(Share<span class=\"_ _0\"></span>Match<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2996 w4d9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsd5 wsf1\">S<span class=\"_ _2\"></span>AY<span class=\"_ _28\"></span>E<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e3 y2996 w4da h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">250<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e4 y2996 w4db h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">5<span class=\"_ _2\"></span>45,804<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e5 y2996 w4dc h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7a wsf\">14<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e6 y2996 w4dd h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">538,07<span class=\"_ _0\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e7 y2996 w4de h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">3<span class=\"_ _2\"></span> year<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e8 y2996 w4df h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">6 months<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e9 y2997 w4e0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Binomial<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ea y2997 w4d8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7eb h6 y2998 ff6 fs3 fc2 sc0 ls5 ws0\">after 3-<span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7ec h6 y2999 ff6 fs3 fc2 sc0 ls5 ws0\">vesting </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7d7 h6 y299a ff6 fs3 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h6 y299b ff6 fs3 fc2 sc0 ls5 ws0\">Deferred Shar<span class=\"_ _0\"></span>es </td><td class=\"c n x7db y299c w4e1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">140<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ed y299c w4e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls1f ws1f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ee y299c w4e3 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">430<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ef y299c w4e4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f0 y299c w4d5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">1 year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f1 y299c w4e5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f2 y299c w4e5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f3 y299c w4e6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws6\"><span class=\"_ _2e2\">Group financial<span class=\"_ _2e2\"> </span></span></div></td></tr><tr><td class=\"t m0 x280 h6 y299d ff6 fs3 fc2 sc0 ls5 ws0\">(<span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>ecutive short-  </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f4 h6 y299d ff6 fs3 fc2 sc0 ls5 ws0\">targets, shared </td></tr><tr><td class=\"t m0 x280 h6 y299e ff6 fs3 fc2 sc0 ls5 ws0\">term incentive scheme<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f5 h6 y299e ff6 fs3 fc2 sc0 ls5 ws0\">objectives, </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f6 h6 y299f ff6 fs3 fc2 sc0 ls5 ws0\">personal </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f7 h6 y29a0 ff6 fs3 fc2 sc0 ls5 ws0\">objectives<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y29a1 w4e7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Growth Incen<span class=\"_ _0\"></span>tive Plan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f8 y29a1 w4e8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">51<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f9 y29a1 w4e9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls79 wsd\">161<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>515<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fa y29a1 w54 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fb y29a1 w4e4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fc y29a1 w4d0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">3 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fd y29a1 w4ea h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Immediate<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fe y29a2 w4d7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ff y29a2 wbf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Regional<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h6 y29a3 ff6 fs3 fc2 sc0 ls5 ws6b\">after v<span class=\"_ _0\"></span>esting </td><td></td><td class=\"t m0 x7f6 h6 y29a3 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">financial</span>  </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7d7 h6 y29a4 ff6 fs3 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x800 h6 y29a4 ff6 fs3 fc2 sc0 ls5 ws0\">targets<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y283c w4eb h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">F<span class=\"_ _0\"></span>ree shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x801 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x802 y283c w448 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls1f ws1f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x803 y283c w4ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">20<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x804 y283c w4d4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x805 y283c w4ed h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls74 ws39\">None<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x806 y283c w4d7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x807 y283c w4d6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _28\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x808 y283c w4ee h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w4ef h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">SIP<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x809 y2833 w4f0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">14<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80a y2833 w4e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls1f ws1f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80b y2833 w4f1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">55<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80c y2833 w4f2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _28\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80d y2833 w4f3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">1 year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80e y2833 w4e5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80f y2833 w4d7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x810 y2833 w4ee h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w44d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x811 y2834 w27b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">4,885<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x812 y2834 w4f4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">4,325,518<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x813 y2834 w4f5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">5<span class=\"_ _2\"></span>,05<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x814 y2834 w4f6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>61<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>T<span class=\"_ _0\"></span>he majority o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the to<span class=\"_ _0\"></span>tal annual share-based payment char<span class=\"_ _0\"></span>ge (86%) is attributed <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the L<span class=\"_ _5\"></span>TIP<span class=\"_ _0\"></span> scheme <span class=\"_ _0\"></span>which has a remaining contractual life of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span>years at an<span class=\"_ _0\"></span>y point in <span class=\"_ _0\"></span>time. LT<span class=\"_ _28\"></span>I<span class=\"_ _28\"></span>P<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>urther details on <span class=\"_ _0\"></span>the conditions of<span class=\"_ _0\"></span> the L<span class=\"_ _2e\"></span>TIP are pr<span class=\"_ _0\"></span>ovided in <span class=\"_ _0\"></span>the Directors<span class=\"_ _0\"></span>\u2019 remuneration report on page 115.<span class=\"_ _2e2\"> </span><table class=\"s w4f7 h97\" id=\"_037a0932-cfef-491b-80a6-565ee9432767\"><tr><td></td><td class=\"t m0 x815 h29 y29a5 ff2 fs19 fc2 sc0 ls5 ws0\">Number of<span class=\"_ _0\"></span> </td></tr><tr><td></td><td class=\"t m0 x816 h29 y29a6 ff2 fs19 fc2 sc0 ls5 ws0\">options<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2925 w46e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x817 y2925 w4f8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">3,918,656<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2969 w4f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Granted<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x818 y2969 w4fa h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">1,633,560<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2958 w4fb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Exercised<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x819 y2958 w4fc h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>86<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>63<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29a7 w4fd h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lapsed<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81a y29a7 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296a w4fe h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Forf<span class=\"_ _0\"></span>eited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81b y296a w4ff h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls87 ws18\">(<span class=\"_ _0\"></span>1,403,462)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81c y28b5 w500 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">3,5<span class=\"_ _2\"></span>62,691<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2972 w4f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Granted<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81d y2972 w501 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296b w4fb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Exercised<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81e y296b w502 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls49 ws17\">(<span class=\"_ _0\"></span>1,002,678)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w4fd h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lapsed<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81f y295e w352 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls7a wsf\">(<span class=\"_ _0\"></span>17<span class=\"_ _5\"></span>,192)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w4fe h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Forf<span class=\"_ _0\"></span>eited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x820 y296c w503 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsec ws110\">(<span class=\"_ _0\"></span>777<span class=\"_ _5\"></span>,6<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x821 y2834 w504 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">3,501,313</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "19 Equit<span class=\"_ _2\"></span>y<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Share capital<span class=\"_ _2e2\"> </span>Ordinary<span class=\"_ _0\"></span><span class=\"_ _2e2\"> shares are classified as equity</span><span class=\"_ _5\"></span>. Incremental costs directly<span class=\"_ _0\"></span> attributable <span class=\"_ _0\"></span>to the issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares or<span class=\"_ _0\"></span> options are sho<span class=\"_ _0\"></span>wn in equity as a deduction, ne<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span>tax, fr<span class=\"_ _0\"></span>om the pr<span class=\"_ _0\"></span>oceeds.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s holdings in its own equity<span class=\"_ _0\"></span><span class=\"_ _2e2\"> instruments are classified as \u2018treasury</span><span class=\"_ _0\"></span> reserv<span class=\"_ _0\"></span>e\u2019<span class=\"_ _2e\"></span>. T<span class=\"_ _0\"></span>he considera<span class=\"_ _0\"></span>tion paid, including any directly<span class=\"_ _0\"></span> attributable incremental costs, is deducted <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the equity attributable <span class=\"_ _0\"></span>to the o<span class=\"_ _0\"></span>wners of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y until <span class=\"_ _0\"></span>the shares are cancelled or<span class=\"_ _0\"></span> reissued. No gain or<span class=\"_ _0\"></span> loss is recognised in <span class=\"_ _0\"></span>the income statement on <span class=\"_ _0\"></span>the purchase, sale, issue or cancella<span class=\"_ _0\"></span>tion of own equity<span class=\"_ _0\"></span> shares.<span class=\"_ _2e2\"> </span>Employee Be<span class=\"_ _2\"></span><span class=\"_ _2e2\">nefit T</span><span class=\"_ _0\"></span>rust (EBT<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he EBT<span class=\"_ _0\"></span> is funded entir<span class=\"_ _0\"></span>ely b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he assets and liabilities of<span class=\"_ _0\"></span> the EB<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span> are recognised in <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s Consolida<span class=\"_ _0\"></span>ted Financial Statemen<span class=\"_ _0\"></span>ts. T<span class=\"_ _0\"></span>he shares in <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> are held <span class=\"_ _0\"></span>to satisfy aw<span class=\"_ _0\"></span>ards and grants under<span class=\"_ _0\"></span> certain employ<span class=\"_ _0\"></span>ee share schemes. F<span class=\"_ _0\"></span>or accoun<span class=\"_ _0\"></span>ting purposes, shares held in <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> are <span class=\"_ _0\"></span>treated in <span class=\"_ _0\"></span>the same manner as <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares and are, <span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore, included in <span class=\"_ _0\"></span>the Consolidated Financial Statemen<span class=\"_ _0\"></span>ts as treasury<span class=\"_ _0\"></span> reserv<span class=\"_ _0\"></span>e. Consideration, if<span class=\"_ _0\"></span> any<span class=\"_ _0\"></span>, r<span class=\"_ _0\"></span>eceived <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the sale of<span class=\"_ _0\"></span> such shares is also r<span class=\"_ _0\"></span>ecognised in equity<span class=\"_ _0\"></span>, with any<span class=\"_ _0\"></span><span class=\"_ _2e2\"> difference be</span><span class=\"_ _0\"></span>tween the pr<span class=\"_ _0\"></span>oceeds from sale and <span class=\"_ _0\"></span>the original cost being <span class=\"_ _0\"></span>taken <span class=\"_ _0\"></span>to retained earnings. N<span class=\"_ _0\"></span>o gain or loss is recognised in <span class=\"_ _0\"></span>the income statement on the pur<span class=\"_ _0\"></span>chase, sale, issue or cancellation o<span class=\"_ _0\"></span>f equity<span class=\"_ _0\"></span> shares held b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the EBT<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>In the separate <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial statements of</span><span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>treated as an agent acting on behalf<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>. F<span class=\"_ _0\"></span>unding pro<span class=\"_ _0\"></span>vided by<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> is accounted f<span class=\"_ _0\"></span>or as <span class=\"_ _0\"></span>the issue of<span class=\"_ _0\"></span> treasury<span class=\"_ _0\"></span> shares.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or accounting polic<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>egarding track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share awar<span class=\"_ _0\"></span>ds in subsidiary companies, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 11 <span class=\"ff24 ws27\">In<span class=\"_ _0\"></span>vestmen<span class=\"_ _0\"></span>ts<span class=\"ff6 ls5 ws0\">.<span class=\"_ _2e2\"> </span></span></span>Group and Company<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>)  Share capital<span class=\"_ _2e2\"> </span><table class=\"s w4b3 h95\" id=\"_666a97ed-3ad3-4a01-9e72-00dc777e660d\"><tr><td></td><td></td><td></td><td class=\"t m0 x511 h29 y2973 ff2 fs19 fc2 sc0 ls5 ws0\">Capital </td><td></td></tr><tr><td></td><td class=\"t m0 x796 h29 y2974 ff2 fs19 fc2 sc0 ls5 ws0\">Number  </td><td class=\"t m0 x797 h29 y2975 ff2 fs19 fc2 sc0 ls5 ws0\">Share  </td><td class=\"t m0 x798 h29 y2976 ff2 fs19 fc2 sc0 ls5 ws0\">redemption </td><td class=\"t m0 x799 h29 y2977 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>easury </td></tr><tr><td></td><td class=\"t m0 x79a h29 y2978 ff2 fs19 fc2 sc0 ls5 ws0\">of ordinary<span class=\"_ _0\"></span> </td><td class=\"t m0 x79b h29 y2979 ff2 fs19 fc2 sc0 ls5 ws0\">capital  </td><td class=\"t m0 x79c h29 y297a ff2 fs19 fc2 sc0 ls5 ws0\">reserve  </td><td class=\"t m0 x79d h29 y297b ff2 fs19 fc2 sc0 ls5 ws0\">reserve  </td></tr><tr><td></td><td class=\"t m0 x516 h29 y297c ff2 fs19 fc2 sc0 ls5 ws0\">shares<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x79e h29 y297d ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x79f h29 y297e ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7a0 h29 y297f ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2980 ff2 fs3 fc2 sc0 ls5 ws0\">Issued and fully<span class=\"_ _0\"></span> paid<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2958 w3a5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a1 y2958 w4b4 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">133,6<span class=\"_ _2\"></span>30,77<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a2 y2958 w4b5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls3d ws16\">1<span class=\"_ _2\"></span>,337<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a3 y2958 w4b6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">172<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a4 y2958 w4b7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">(3,367)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2959 w4b8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a5 y2959 w4b9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">831,845<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a6 y2959 w4ba h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x761 y2959 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a7 y2959 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296a w4bb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Purchase of<span class=\"_ _0\"></span> shares b<span class=\"_ _0\"></span>y EB<span class=\"_ _0\"></span>T<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2b4 y296a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a8 y296a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a9 y296a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7aa y296a w4bc h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls2e ws33\">(9,9<span class=\"_ _28\"></span>00<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295b w4bd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Utilisation of<span class=\"_ _0\"></span> shares held by<span class=\"_ _0\"></span> EBT<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ab y295b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ac y295b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x708 y295b w6e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ad y295b w4be h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">6<span class=\"_ _2\"></span>,686<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295c w3ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ae y295c w4bf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls74 ws39\">134,<span class=\"_ _2\"></span>462,622<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7af y295c w84 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">1,345<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b0 y295c w4b6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">172<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b1 y295c w4c0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296b w4b8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b2 y296b w4c1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">40<span class=\"_ _2\"></span>9,8<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b3 y296b w393 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b4 y296b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x29b y296b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w4bb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Purchase of<span class=\"_ _0\"></span> shares b<span class=\"_ _0\"></span>y EB<span class=\"_ _0\"></span>T<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2b4 y295e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a8 y295e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a9 y295e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b5 y295e w4c2 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsd6 ws2f\">(10,<span class=\"_ _0\"></span>000<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295f w4bd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Utilisation of<span class=\"_ _0\"></span> shares held by<span class=\"_ _0\"></span> EBT<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ab y295f w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ac y295f w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x708 y295f w6e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b6 y295f w27c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">8,64<span class=\"_ _0\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w457 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b7 y2834 w4c3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">134,872<span class=\"_ _2\"></span>,440<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b8 y2834 w4c4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">1<span class=\"_ _2\"></span>,3<span class=\"_ _2\"></span>49<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b9 y2834 w12c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">17<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ba y2834 w4c5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">(<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _28\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>he nominal v<span class=\"_ _0\"></span>alue per or<span class=\"_ _0\"></span>dinary shar<span class=\"_ _0\"></span>e is \u00a30.<span class=\"_ _0\"></span>01 (FY22: \u00a30.<span class=\"_ _0\"></span>01).<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> does not hav<span class=\"_ _0\"></span>e a limited amount of<span class=\"_ _0\"></span> authorised share capital.<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> 409<span class=\"_ _0\"></span>,818 (FY22: 831,845) new<span class=\"_ _0\"></span> ordinary<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>were issued, r<span class=\"_ _0\"></span>esulting in a share premium o<span class=\"_ _0\"></span>f \u00a31.5 million (FY22: <span class=\"_ _2e2\">\u00a32.8 million</span><span class=\"_ _0\"></span>). Of <span class=\"_ _0\"></span>the shares issued, 320<span class=\"_ _0\"></span>,457 (FY22: 623,219<span class=\"_ _0\"></span>) w<span class=\"_ _0\"></span>ere issued <span class=\"_ _0\"></span>to track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>eholders on settlement of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vested and unv<span class=\"_ _0\"></span>ested tracker<span class=\"_ _0\"></span> shares and 89<span class=\"_ _0\"></span>,361 (FY22: 208,<span class=\"_ _0\"></span>626) pursuant <span class=\"_ _0\"></span>to the e<span class=\"_ _0\"></span>xercise o<span class=\"_ _0\"></span>f shar<span class=\"_ _0\"></span>e awards under<span class=\"_ _0\"></span> the Sa<span class=\"_ _0\"></span>ve-<span class=\"_ _0\"></span>As-<span class=\"_ _5\"></span>Y<span class=\"_ _5\"></span>ou-<span class=\"_ _0\"></span>Earn (S<span class=\"_ _0\"></span>A<span class=\"_ _5\"></span>YE) scheme.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>reas<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>y reser<span class=\"_ _2\"></span>ve<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es represen<span class=\"_ _0\"></span>t ST<span class=\"_ _0\"></span>hree plc shares repur<span class=\"_ _0\"></span>chased and available <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> specific and limited purposes.<span class=\"_ _2e2\"> </span></span>No shares <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e utilised from <span class=\"_ _0\"></span>the tr<span class=\"_ _0\"></span>easury r<span class=\"_ _0\"></span>eserve during <span class=\"_ _0\"></span>the current and pre<span class=\"_ _0\"></span>vious <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, 35,<span class=\"_ _0\"></span>767 (FY22: 35,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>67) shares w<span class=\"_ _0\"></span>ere held in <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> reserve.<span class=\"_ _2e2\"> </span>EBT<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the EBT<span class=\"_ _0\"></span> purchased 2,<span class=\"_ _5\"></span>198,735 (FY22: 2,519<span class=\"_ _0\"></span>,652) of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he a<span class=\"_ _0\"></span>verage price paid per<span class=\"_ _0\"></span> share <span class=\"_ _0\"></span>was 455 pence (FY22: 393 pence<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he total acquisition cost o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the purchased shares <span class=\"_ _0\"></span>was \u00a310<span class=\"_ _0\"></span>.0 million (FY22: \u00a39<span class=\"_ _0\"></span>.9 million<span class=\"_ _0\"></span>), f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>which the treasury<span class=\"_ _0\"></span> reserv<span class=\"_ _0\"></span>e was r<span class=\"_ _0\"></span>educed. During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the EBT<span class=\"_ _0\"></span> utilised 2,046<span class=\"_ _0\"></span>,423 (FY22: 1,671,868<span class=\"_ _0\"></span>) shares on settlemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested and unv<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, L<span class=\"_ _5\"></span>TIP<span class=\"_ _0\"></span> awar<span class=\"_ _0\"></span>ds and free shar<span class=\"_ _0\"></span>es. A<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the EB<span class=\"_ _0\"></span>T held 1,923<span class=\"_ _0\"></span>,458 (FY22: 1,771,<span class=\"_ _5\"></span>146) shares.<span class=\"_ _2e2\"> </span>(b<span class=\"_ _0\"></span>)  Share-based pay<span class=\"_ _2\"></span>ments<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>r<span class=\"_ _2\"></span>acker sha<span class=\"_ _2\"></span>re awar<span class=\"_ _2\"></span>ds in s<span class=\"_ _2\"></span>ubsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y c<span class=\"_ _2\"></span>ompa<span class=\"_ _2\"></span>nies<span class=\"_ _2e2\"> </span>As described in note 11, until FY19 <span class=\"_ _0\"></span>the Group made <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er share aw<span class=\"_ _0\"></span>ards in respect of<span class=\"_ _0\"></span> certain subsidiary<span class=\"_ _0\"></span> businesses to senior individuals who participate in <span class=\"_ _0\"></span>the dev<span class=\"_ _0\"></span>elopment of<span class=\"_ _0\"></span> those businesses.<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group settled certain <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested and unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es for<span class=\"_ _0\"></span> a to<span class=\"_ _0\"></span>tal consideration of<span class=\"_ _0\"></span> \u00a34.5 million (FY22: \u00a36.<span class=\"_ _0\"></span><span class=\"_ _2e2\">0 million) b</span><span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> issue of ne<span class=\"_ _0\"></span>w shar<span class=\"_ _0\"></span>es or using <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares purchased <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the marke<span class=\"_ _0\"></span>t. T<span class=\"_ _0\"></span>his r<span class=\"_ _0\"></span>esulted in an increase in share capital and share premium <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> issue, and reduction in capital reserv<span class=\"_ _0\"></span>es for<span class=\"_ _0\"></span> utilised <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> reserve, <span class=\"_ _0\"></span>with a corresponding r<span class=\"_ _0\"></span>eduction in the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s retained earnings and pro<span class=\"_ _0\"></span>vision for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> share liability<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>Out of<span class=\"_ _0\"></span> the 3,501,313 L<span class=\"_ _2e\"></span>TIP options outstanding (FY22: 3<span class=\"_ _0\"></span>,562,691), 12,<span class=\"_ _0\"></span>643 L<span class=\"_ _5\"></span>TIP<span class=\"_ _0\"></span> options <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>ercisable (FY22: 20,853<span class=\"_ _0\"></span>). Options ex<span class=\"_ _0\"></span>ercised during <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear under<span class=\"_ _0\"></span> the L<span class=\"_ _2e\"></span>TIP <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e satisfied by</span><span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> issue or shar<span class=\"_ _0\"></span>es held in the EB<span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>he related <span class=\"_ _0\"></span>weighted a<span class=\"_ _0\"></span>verage share price at the <span class=\"_ _0\"></span>time of<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>ercise <span class=\"_ _0\"></span>was \u00a33.91 (FY22: \u00a33.98<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he related <span class=\"_ _0\"></span>transaction costs <span class=\"_ _0\"></span>were negligible. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he share options had a <span class=\"_ _0\"></span>weigh<span class=\"_ _0\"></span>ted average e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cise price of<span class=\"_ _0\"></span> \u00a3nil (FY22: \u00a3nil). T<span class=\"_ _0\"></span>he share options granted in FY23<span class=\"_ _0\"></span>, and separately in FY22, under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group L<span class=\"_ _2e\"></span>TIP scheme <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>valued as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span><table class=\"s w505 h98\" id=\"_0a9894d9-a95a-4d08-bf12-409f353de661\"><tr><td></td><td class=\"c n x822 y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x823 y28bb w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w506 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">W<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue (\u00a3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x824 y28d1 w507 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">4.5<span class=\"_ _0\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x825 y28d1 w508 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">4.08<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h6 y29a8 ff6 fs3 fc2 sc0 ls5 ws0\">K<span class=\"_ _0\"></span>ey<span class=\"_ _0\"></span> assumptions used:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w509 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Share price at grant date (\u00a3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x826 y28b7 w50a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">4.7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x827 y28b7 w508 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">4.08<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h6 y29a9 ff6 fs3 fc2 sc0 ls5 ws6b\">Expected volatility<span class=\"_ _2e2\"> </span></td><td class=\"c n x593 y283c w30c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls17 ws14\">38<span class=\"_ _28\"></span>.4%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x828 y283c w50b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc ws6\">36.8%<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w50c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Annual risk<span class=\"_ _0\"></span>-free inter<span class=\"_ _0\"></span>est rate<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x829 y2833 w50d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">3.73<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82a y2833 w205 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsea ws101\">1.27%<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w50e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Expected life (<span class=\"_ _0\"></span>years<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82b y2834 w50f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82c y2834 w510 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">3<span class=\"_ _2e2\"> </span></div></td></tr></table>7<span class=\"_ _2e2\"> </span>7<span class=\"_ _0\"></span>. <span class=\"_ _39\"> </span> <span class=\"_ _2d\"></span>Ex<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d vol<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y is d<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>d by us<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>g the h<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>c da<span class=\"_ _2\"></span>ily v<span class=\"_ _2\"></span>ol<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y of S<span class=\"_ _2\"></span>Th<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>e pl<span class=\"_ _2\"></span>c\u2019s sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>s me<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ure<span class=\"_ _2\"></span>d ove<span class=\"_ _2\"></span>r a p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>d co<span class=\"_ _2\"></span>mm<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>te wi<span class=\"_ _2\"></span>th t<span class=\"_ _2\"></span>he ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rm<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>d of t<span class=\"_ _2\"></span>he sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e op<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>, i.<span class=\"_ _2\"></span>e. t<span class=\"_ _2\"></span>hre<span class=\"_ _2\"></span>e ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>.<span class=\"_ _2e2\"> </span>Employ<span class=\"_ _0\"></span>ee Share Purchase Plan (<span class=\"_ _0\"></span>ShareMatch)<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he ShareM<span class=\"_ _0\"></span>atch plan w<span class=\"_ _0\"></span>as approv<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Remuneration Committee on 13 Sep<span class=\"_ _0\"></span>tember 2021 and <span class=\"_ _0\"></span>was launched on 21 No<span class=\"_ _0\"></span>vember 2022. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he ShareMatch <span class=\"_ _0\"></span>was implemented in or<span class=\"_ _0\"></span>der <span class=\"_ _0\"></span>to promote shar<span class=\"_ _0\"></span>e ownership amongst all emplo<span class=\"_ _0\"></span>yees across <span class=\"_ _0\"></span>the entire G<span class=\"_ _0\"></span>roup, linking employ<span class=\"_ _0\"></span><span class=\"_ _2e2\">ee benefit to </span><span class=\"_ _0\"></span>the performance of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Company<span class=\"_ _5\"></span>, and to aid retention of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> staff</span><span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Under<span class=\"_ _0\"></span> the Share<span class=\"_ _0\"></span>Match plan, emplo<span class=\"_ _0\"></span>yees are in<span class=\"_ _0\"></span>vited to mak<span class=\"_ _0\"></span>e monthly<span class=\"_ _0\"></span> contributions to buy<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es at the curr<span class=\"_ _0\"></span>ent mark<span class=\"_ _0\"></span>et value. If<span class=\"_ _0\"></span> an emplo<span class=\"_ _0\"></span>yee agrees <span class=\"_ _0\"></span>to buy<span class=\"_ _0\"></span> shares, the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> will match <span class=\"_ _0\"></span>the number o<span class=\"_ _0\"></span>f shar<span class=\"_ _0\"></span>es bought with an aw<span class=\"_ _0\"></span>ard of<span class=\"_ _0\"></span> shares (<span class=\"_ _0\"></span>the so called matching shares<span class=\"_ _0\"></span>), on a one-<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>-one basis up to <span class=\"_ _0\"></span>the maximum <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> \u00a350.<span class=\"_ _0\"></span>00 per<span class=\"_ _0\"></span> month.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the purpose of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>aluing matching shares and <span class=\"_ _0\"></span>to arrive at <span class=\"_ _0\"></span>the corresponding share-based pa<span class=\"_ _0\"></span>yment charge, management uses <span class=\"_ _0\"></span>the marke<span class=\"_ _0\"></span>t price at which matching shar<span class=\"_ _0\"></span>es w<span class=\"_ _0\"></span>ere purchased at <span class=\"_ _0\"></span>the time o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>their alloca<span class=\"_ _0\"></span>tion to an emplo<span class=\"_ _0\"></span>yee<span class=\"_ _0\"></span>\u2019s account.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he matching shares are consider<span class=\"_ _0\"></span>ed to be <span class=\"_ _0\"></span>forfeited if<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ee resigns or<span class=\"_ _0\"></span> sells the purchased shar<span class=\"_ _0\"></span>es before <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>vesting date.<span class=\"_ _2e2\"> </span>In the curr<span class=\"_ _0\"></span>ent y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> awarded/<span class=\"_ _5\"></span>granted 116,886 (FY22: none, as the scheme started in F<span class=\"_ _0\"></span>ebruary<span class=\"_ _0\"></span> 2023) matching shares <span class=\"_ _0\"></span>to eligible employ<span class=\"_ _0\"></span>ees. No shares under<span class=\"_ _0\"></span> the Shar<span class=\"_ _0\"></span>eMatch plan <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested during the curren<span class=\"_ _0\"></span>t y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Other schemes<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he SA<span class=\"_ _5\"></span>YE, Growth Incen<span class=\"_ _0\"></span>tive Plan, F<span class=\"_ _0\"></span>ree Shar<span class=\"_ _0\"></span>es and SIP arrangemen<span class=\"_ _0\"></span>ts are not deemed material <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> further<span class=\"_ _0\"></span> disclosure.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>urther details behind <span class=\"_ _0\"></span>the ex<span class=\"_ _0\"></span>ecutive short-<span class=\"_ _0\"></span>term incentive scheme, De<span class=\"_ _0\"></span>ferred Shares, ar<span class=\"_ _0\"></span>e pro<span class=\"_ _0\"></span>vided in the Dir<span class=\"_ _0\"></span>ectors\u2019 remuneration report on page 117<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>L<span class=\"_ _5\"></span>TIP, SA<span class=\"_ _5\"></span>YE<span class=\"_ _2\"></span>, Employee Sh<span class=\"_ _2\"></span>are P<span class=\"_ _2\"></span>urc<span class=\"_ _2\"></span>hase Pla<span class=\"_ _2\"></span>n and other s<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>e schem<span class=\"_ _2\"></span>es<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group has a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> share schemes to incen<span class=\"_ _0\"></span>tivise its Directors and emplo<span class=\"_ _0\"></span>yees. <span class=\"_ _0\"></span>All schemes are <span class=\"_ _0\"></span>treated as equity<span class=\"_ _0\"></span>-settled (<span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>cept a legacy<span class=\"_ _0\"></span> Share Incen<span class=\"_ _0\"></span>tive Plan (<span class=\"_ _0\"></span>SIP)<span class=\"_ _0\"></span>) as the Gr<span class=\"_ _0\"></span>oup has no legal or constructiv<span class=\"_ _0\"></span>e obligation to r<span class=\"_ _0\"></span>epurchase or<span class=\"_ _0\"></span> settle the options in cash. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he schemes are detailed below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Scheme<span class=\"_ _2e2\"> </span><table class=\"s w4c6 h96\" id=\"_bc9de4f9-4456-4ec0-a418-affe56c44755\"><tr><td></td><td></td><td class=\"c n x7bb y2981 w4c7 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x7bc y2981 w4c8 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">30 November<span class=\"_ _0\"></span> 2022<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7bd h29 y2982 ff2 fs19 fc2 sc0 ls5 ws0\">Number of<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7be h29 y2983 ff2 fs19 fc2 sc0 ls5 ws0\">share<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7bf h29 y2984 ff2 fs19 fc2 sc0 ls5 ws0\">options/ </td><td></td><td class=\"t m0 x7c0 h26 y2985 ff6 fs19 fc2 sc0 ls5 ws0\">Number </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7c1 h29 y2986 ff2 fs19 fc2 sc0 ls5 ws0\">Charge  </td><td class=\"t m0 x7c2 h29 y2987 ff2 fs19 fc2 sc0 ls5 ws0\">matching </td><td class=\"t m0 x7c3 h26 y2987 ff6 fs19 fc2 sc0 ls5 ws0\">Charge  </td><td class=\"t m0 x7c0 h26 y2988 ff6 fs19 fc2 sc0 ls5 ws0\">of shar<span class=\"_ _0\"></span>e </td><td class=\"t m0 x7c4 h26 y2986 ff6 fs19 fc2 sc0 ls5 ws0\">V<span class=\"_ _0\"></span>esting  </td><td class=\"t m0 x7c5 h26 y2986 ff6 fs19 fc2 sc0 ls5 ws0\">Expiry  </td><td></td><td class=\"t m0 x7c6 h26 y2986 ff6 fs19 fc2 sc0 ls5 ws0\">Perf<span class=\"_ _0\"></span>ormance<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x7c1 h29 y2989 ff2 fs19 fc2 sc0 ls5 ws0\">(\u00a3\u2019000<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c7 h29 y298a ff2 fs19 fc2 sc0 ls5 ws0\">shares<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c3 h26 y298a ff6 fs19 fc2 sc0 ls5 ws0\">(\u00a3\u2019000)<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c8 h26 y298b ff6 fs19 fc2 sc0 ls5 ws0\">options<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c9 h26 y2989 ff6 fs19 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td class=\"c n x7ca y298c w4c9 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">date<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7cb y298c w4ca h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Valua<span class=\"_ _0\"></span>tion method<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x7cc h26 y2989 ff6 fs19 fc2 sc0 ls5 ws0\">metrics<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y298d w4cb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">L<span class=\"_ _5\"></span>TIP<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7cd y298d w4cc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ce y298d w4cd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">3,501<span class=\"_ _2\"></span>,313<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7cf y298d w4ce h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">4,221<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7d0 y298d w4cf h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">3,<span class=\"_ _2\"></span>562,69<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7d1 y298d w4d0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">3 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7d2 y298d w4d1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Immediate</div></td><td class=\"t m0 x7d3 h6 y298e ff6 fs3 fc2 sc0 ls5 ws0\">Monte Carlo  </td><td class=\"t m0 x7d4 h6 y298e ff6 fs3 fc2 sc0 ls5 ws0\">Incremental EPS </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h6 y298f ff6 fs3 fc2 sc0 ls5 ws6b\">after v<span class=\"_ _0\"></span>esting </td><td class=\"t m0 x7d5 h6 y298f ff6 fs3 fc2 sc0 ls5 ws0\">and Binomial </td><td class=\"t m0 x7d6 h6 y298f ff6 fs3 fc2 sc0 ls5 ws0\">growth/TSR </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7d7 h6 y2990 ff6 fs3 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7d8 h6 y2990 ff6 fs3 fc2 sc0 ls5 ws0\">model<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7d9 h6 y2990 ff6 fs3 fc2 sc0 ls5 ws0\">ranking against </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7da h6 y2991 ff6 fs3 fc2 sc0 ls5 ws0\">comparator<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y2992 ff6 fs3 fc2 sc0 ls5 ws0\">Employ<span class=\"_ _0\"></span>ee Share  </td><td class=\"c n x7db y2993 w4d2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">251<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7dc y2993 w4d3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">116<span class=\"_ _2\"></span>,886<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7dd y2993 wcf h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7de y2993 w4d4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7df y2993 w4d5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">1 year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e0 y2993 w4d6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _28\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e1 y2993 w4d7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e2 y2993 w4d8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y2994 ff6 fs3 fc2 sc0 ls5 ws0\">Purchase Plan </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h6 y2995 ff6 fs3 fc2 sc0 ls5 ws0\">(Share<span class=\"_ _0\"></span>Match<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2996 w4d9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsd5 wsf1\">S<span class=\"_ _2\"></span>AY<span class=\"_ _28\"></span>E<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e3 y2996 w4da h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">250<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e4 y2996 w4db h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">5<span class=\"_ _2\"></span>45,804<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e5 y2996 w4dc h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7a wsf\">14<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e6 y2996 w4dd h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">538,07<span class=\"_ _0\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e7 y2996 w4de h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">3<span class=\"_ _2\"></span> year<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e8 y2996 w4df h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">6 months<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e9 y2997 w4e0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Binomial<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ea y2997 w4d8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7eb h6 y2998 ff6 fs3 fc2 sc0 ls5 ws0\">after 3-<span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7ec h6 y2999 ff6 fs3 fc2 sc0 ls5 ws0\">vesting </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7d7 h6 y299a ff6 fs3 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h6 y299b ff6 fs3 fc2 sc0 ls5 ws0\">Deferred Shar<span class=\"_ _0\"></span>es </td><td class=\"c n x7db y299c w4e1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">140<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ed y299c w4e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls1f ws1f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ee y299c w4e3 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">430<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ef y299c w4e4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f0 y299c w4d5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">1 year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f1 y299c w4e5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f2 y299c w4e5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f3 y299c w4e6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws6\"><span class=\"_ _2e2\">Group financial<span class=\"_ _2e2\"> </span></span></div></td></tr><tr><td class=\"t m0 x280 h6 y299d ff6 fs3 fc2 sc0 ls5 ws0\">(<span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>ecutive short-  </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f4 h6 y299d ff6 fs3 fc2 sc0 ls5 ws0\">targets, shared </td></tr><tr><td class=\"t m0 x280 h6 y299e ff6 fs3 fc2 sc0 ls5 ws0\">term incentive scheme<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f5 h6 y299e ff6 fs3 fc2 sc0 ls5 ws0\">objectives, </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f6 h6 y299f ff6 fs3 fc2 sc0 ls5 ws0\">personal </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f7 h6 y29a0 ff6 fs3 fc2 sc0 ls5 ws0\">objectives<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y29a1 w4e7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Growth Incen<span class=\"_ _0\"></span>tive Plan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f8 y29a1 w4e8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">51<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f9 y29a1 w4e9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls79 wsd\">161<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>515<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fa y29a1 w54 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fb y29a1 w4e4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fc y29a1 w4d0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">3 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fd y29a1 w4ea h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Immediate<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fe y29a2 w4d7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ff y29a2 wbf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Regional<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h6 y29a3 ff6 fs3 fc2 sc0 ls5 ws6b\">after v<span class=\"_ _0\"></span>esting </td><td></td><td class=\"t m0 x7f6 h6 y29a3 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">financial</span>  </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7d7 h6 y29a4 ff6 fs3 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x800 h6 y29a4 ff6 fs3 fc2 sc0 ls5 ws0\">targets<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y283c w4eb h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">F<span class=\"_ _0\"></span>ree shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x801 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x802 y283c w448 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls1f ws1f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x803 y283c w4ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">20<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x804 y283c w4d4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x805 y283c w4ed h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls74 ws39\">None<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x806 y283c w4d7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x807 y283c w4d6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _28\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x808 y283c w4ee h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w4ef h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">SIP<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x809 y2833 w4f0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">14<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80a y2833 w4e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls1f ws1f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80b y2833 w4f1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">55<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80c y2833 w4f2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _28\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80d y2833 w4f3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">1 year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80e y2833 w4e5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80f y2833 w4d7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x810 y2833 w4ee h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w44d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x811 y2834 w27b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">4,885<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x812 y2834 w4f4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">4,325,518<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x813 y2834 w4f5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">5<span class=\"_ _2\"></span>,05<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x814 y2834 w4f6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>61<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>T<span class=\"_ _0\"></span>he majority o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the to<span class=\"_ _0\"></span>tal annual share-based payment char<span class=\"_ _0\"></span>ge (86%) is attributed <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the L<span class=\"_ _5\"></span>TIP<span class=\"_ _0\"></span> scheme <span class=\"_ _0\"></span>which has a remaining contractual life of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span>years at an<span class=\"_ _0\"></span>y point in <span class=\"_ _0\"></span>time. LT<span class=\"_ _28\"></span>I<span class=\"_ _28\"></span>P<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>urther details on <span class=\"_ _0\"></span>the conditions of<span class=\"_ _0\"></span> the L<span class=\"_ _2e\"></span>TIP are pr<span class=\"_ _0\"></span>ovided in <span class=\"_ _0\"></span>the Directors<span class=\"_ _0\"></span>\u2019 remuneration report on page 115.<span class=\"_ _2e2\"> </span><table class=\"s w4f7 h97\" id=\"_037a0932-cfef-491b-80a6-565ee9432767\"><tr><td></td><td class=\"t m0 x815 h29 y29a5 ff2 fs19 fc2 sc0 ls5 ws0\">Number of<span class=\"_ _0\"></span> </td></tr><tr><td></td><td class=\"t m0 x816 h29 y29a6 ff2 fs19 fc2 sc0 ls5 ws0\">options<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2925 w46e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x817 y2925 w4f8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">3,918,656<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2969 w4f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Granted<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x818 y2969 w4fa h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">1,633,560<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2958 w4fb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Exercised<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x819 y2958 w4fc h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>86<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>63<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29a7 w4fd h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lapsed<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81a y29a7 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296a w4fe h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Forf<span class=\"_ _0\"></span>eited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81b y296a w4ff h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls87 ws18\">(<span class=\"_ _0\"></span>1,403,462)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81c y28b5 w500 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">3,5<span class=\"_ _2\"></span>62,691<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2972 w4f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Granted<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81d y2972 w501 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296b w4fb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Exercised<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81e y296b w502 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls49 ws17\">(<span class=\"_ _0\"></span>1,002,678)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w4fd h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lapsed<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81f y295e w352 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls7a wsf\">(<span class=\"_ _0\"></span>17<span class=\"_ _5\"></span>,192)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w4fe h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Forf<span class=\"_ _0\"></span>eited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x820 y296c w503 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsec ws110\">(<span class=\"_ _0\"></span>777<span class=\"_ _5\"></span>,6<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x821 y2834 w504 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">3,501,313</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "19 Equit<span class=\"_ _2\"></span>y<span class=\"_ _2e2\"> </span>Accounting polic<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span>Share capital<span class=\"_ _2e2\"> </span>Ordinary<span class=\"_ _0\"></span><span class=\"_ _2e2\"> shares are classified as equity</span><span class=\"_ _5\"></span>. Incremental costs directly<span class=\"_ _0\"></span> attributable <span class=\"_ _0\"></span>to the issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares or<span class=\"_ _0\"></span> options are sho<span class=\"_ _0\"></span>wn in equity as a deduction, ne<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span>tax, fr<span class=\"_ _0\"></span>om the pr<span class=\"_ _0\"></span>oceeds.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s holdings in its own equity<span class=\"_ _0\"></span><span class=\"_ _2e2\"> instruments are classified as \u2018treasury</span><span class=\"_ _0\"></span> reserv<span class=\"_ _0\"></span>e\u2019<span class=\"_ _2e\"></span>. T<span class=\"_ _0\"></span>he considera<span class=\"_ _0\"></span>tion paid, including any directly<span class=\"_ _0\"></span> attributable incremental costs, is deducted <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the equity attributable <span class=\"_ _0\"></span>to the o<span class=\"_ _0\"></span>wners of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y until <span class=\"_ _0\"></span>the shares are cancelled or<span class=\"_ _0\"></span> reissued. No gain or<span class=\"_ _0\"></span> loss is recognised in <span class=\"_ _0\"></span>the income statement on <span class=\"_ _0\"></span>the purchase, sale, issue or cancella<span class=\"_ _0\"></span>tion of own equity<span class=\"_ _0\"></span> shares.<span class=\"_ _2e2\"> </span>Employee Be<span class=\"_ _2\"></span><span class=\"_ _2e2\">nefit T</span><span class=\"_ _0\"></span>rust (EBT<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he EBT<span class=\"_ _0\"></span> is funded entir<span class=\"_ _0\"></span>ely b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he assets and liabilities of<span class=\"_ _0\"></span> the EB<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span> are recognised in <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s Consolida<span class=\"_ _0\"></span>ted Financial Statemen<span class=\"_ _0\"></span>ts. T<span class=\"_ _0\"></span>he shares in <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> are held <span class=\"_ _0\"></span>to satisfy aw<span class=\"_ _0\"></span>ards and grants under<span class=\"_ _0\"></span> certain employ<span class=\"_ _0\"></span>ee share schemes. F<span class=\"_ _0\"></span>or accoun<span class=\"_ _0\"></span>ting purposes, shares held in <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> are <span class=\"_ _0\"></span>treated in <span class=\"_ _0\"></span>the same manner as <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares and are, <span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore, included in <span class=\"_ _0\"></span>the Consolidated Financial Statemen<span class=\"_ _0\"></span>ts as treasury<span class=\"_ _0\"></span> reserv<span class=\"_ _0\"></span>e. Consideration, if<span class=\"_ _0\"></span> any<span class=\"_ _0\"></span>, r<span class=\"_ _0\"></span>eceived <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the sale of<span class=\"_ _0\"></span> such shares is also r<span class=\"_ _0\"></span>ecognised in equity<span class=\"_ _0\"></span>, with any<span class=\"_ _0\"></span><span class=\"_ _2e2\"> difference be</span><span class=\"_ _0\"></span>tween the pr<span class=\"_ _0\"></span>oceeds from sale and <span class=\"_ _0\"></span>the original cost being <span class=\"_ _0\"></span>taken <span class=\"_ _0\"></span>to retained earnings. N<span class=\"_ _0\"></span>o gain or loss is recognised in <span class=\"_ _0\"></span>the income statement on the pur<span class=\"_ _0\"></span>chase, sale, issue or cancellation o<span class=\"_ _0\"></span>f equity<span class=\"_ _0\"></span> shares held b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the EBT<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>In the separate <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial statements of</span><span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>treated as an agent acting on behalf<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>. F<span class=\"_ _0\"></span>unding pro<span class=\"_ _0\"></span>vided by<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the EBT<span class=\"_ _0\"></span> is accounted f<span class=\"_ _0\"></span>or as <span class=\"_ _0\"></span>the issue of<span class=\"_ _0\"></span> treasury<span class=\"_ _0\"></span> shares.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or accounting polic<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>egarding track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share awar<span class=\"_ _0\"></span>ds in subsidiary companies, r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span> to note 11 <span class=\"ff24 ws27\">In<span class=\"_ _0\"></span>vestmen<span class=\"_ _0\"></span>ts<span class=\"ff6 ls5 ws0\">.<span class=\"_ _2e2\"> </span></span></span><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs325\">Group and Company<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls10 ws26 gs326\">(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>)  Share capital<span class=\"_ _2e2\"> </span></div><div class=\"gs327\"><table class=\"s w4b3 h95\" id=\"_666a97ed-3ad3-4a01-9e72-00dc777e660d\"><tr><td></td><td></td><td></td><td class=\"t m0 x511 h29 y2973 ff2 fs19 fc2 sc0 ls5 ws0\">Capital </td><td></td></tr><tr><td></td><td class=\"t m0 x796 h29 y2974 ff2 fs19 fc2 sc0 ls5 ws0\">Number  </td><td class=\"t m0 x797 h29 y2975 ff2 fs19 fc2 sc0 ls5 ws0\">Share  </td><td class=\"t m0 x798 h29 y2976 ff2 fs19 fc2 sc0 ls5 ws0\">redemption </td><td class=\"t m0 x799 h29 y2977 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>easury </td></tr><tr><td></td><td class=\"t m0 x79a h29 y2978 ff2 fs19 fc2 sc0 ls5 ws0\">of ordinary<span class=\"_ _0\"></span> </td><td class=\"t m0 x79b h29 y2979 ff2 fs19 fc2 sc0 ls5 ws0\">capital  </td><td class=\"t m0 x79c h29 y297a ff2 fs19 fc2 sc0 ls5 ws0\">reserve  </td><td class=\"t m0 x79d h29 y297b ff2 fs19 fc2 sc0 ls5 ws0\">reserve  </td></tr><tr><td></td><td class=\"t m0 x516 h29 y297c ff2 fs19 fc2 sc0 ls5 ws0\">shares<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x79e h29 y297d ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x79f h29 y297e ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7a0 h29 y297f ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y2980 ff2 fs3 fc2 sc0 ls5 ws0\">Issued and fully<span class=\"_ _0\"></span> paid<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2958 w3a5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a1 y2958 w4b4 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">133,6<span class=\"_ _2\"></span>30,77<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a2 y2958 w4b5 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls3d ws16\">1<span class=\"_ _2\"></span>,337<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a3 y2958 w4b6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">172<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a4 y2958 w4b7 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc ws6\">(3,367)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2959 w4b8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a5 y2959 w4b9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">831,845<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a6 y2959 w4ba h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x761 y2959 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a7 y2959 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296a w4bb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Purchase of<span class=\"_ _0\"></span> shares b<span class=\"_ _0\"></span>y EB<span class=\"_ _0\"></span>T<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2b4 y296a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a8 y296a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a9 y296a w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7aa y296a w4bc h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls2e ws33\">(9,9<span class=\"_ _28\"></span>00<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295b w4bd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Utilisation of<span class=\"_ _0\"></span> shares held by<span class=\"_ _0\"></span> EBT<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ab y295b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ac y295b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x708 y295b w6e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ad y295b w4be h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">6<span class=\"_ _2\"></span>,686<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295c w3ad h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ae y295c w4bf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls74 ws39\">134,<span class=\"_ _2\"></span>462,622<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7af y295c w84 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls77 ws87\">1,345<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b0 y295c w4b6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">172<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b1 y295c w4c0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296b w4b8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b2 y296b w4c1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">40<span class=\"_ _2\"></span>9,8<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b3 y296b w393 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b4 y296b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x29b y296b w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w4bb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Purchase of<span class=\"_ _0\"></span> shares b<span class=\"_ _0\"></span>y EB<span class=\"_ _0\"></span>T<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x2b4 y295e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a8 y295e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7a9 y295e w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b5 y295e w4c2 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsd6 ws2f\">(10,<span class=\"_ _0\"></span>000<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295f w4bd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Utilisation of<span class=\"_ _0\"></span> shares held by<span class=\"_ _0\"></span> EBT<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ab y295f w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ac y295f w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x708 y295f w6e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b6 y295f w27c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsb7 wscc\">8,64<span class=\"_ _0\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w457 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b7 y2834 w4c3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">134,872<span class=\"_ _2\"></span>,440<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b8 y2834 w4c4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3 ws3\">1<span class=\"_ _2\"></span>,3<span class=\"_ _2\"></span>49<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b9 y2834 w12c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">17<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ba y2834 w4c5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">(<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _28\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs328\">T<span class=\"_ _0\"></span>he nominal v<span class=\"_ _0\"></span>alue per or<span class=\"_ _0\"></span>dinary shar<span class=\"_ _0\"></span>e is \u00a30.<span class=\"_ _0\"></span>01 (FY22: \u00a30.<span class=\"_ _0\"></span>01).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs329\">T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> does not hav<span class=\"_ _0\"></span>e a limited amount of<span class=\"_ _0\"></span> authorised share capital.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs32a\">During the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> 409<span class=\"_ _0\"></span>,818 (FY22: 831,845) new<span class=\"_ _0\"></span> ordinary<span class=\"_ _0\"></span> shares <span class=\"_ _0\"></span>were issued, r<span class=\"_ _0\"></span>esulting in a share premium o<span class=\"_ _0\"></span>f \u00a31.5 million (FY22: </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e wsae gs32b\"><span class=\"_ _2e2\">\u00a32.8 million</span><span class=\"_ _0\"></span>). Of <span class=\"_ _0\"></span>the shares issued, 320<span class=\"_ _0\"></span>,457 (FY22: 623,219<span class=\"_ _0\"></span>) w<span class=\"_ _0\"></span>ere issued <span class=\"_ _0\"></span>to track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>eholders on settlement of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vested and unv<span class=\"_ _0\"></span>ested </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs32c\">tracker<span class=\"_ _0\"></span> shares and 89<span class=\"_ _0\"></span>,361 (FY22: 208,<span class=\"_ _0\"></span>626) pursuant <span class=\"_ _0\"></span>to the e<span class=\"_ _0\"></span>xercise o<span class=\"_ _0\"></span>f shar<span class=\"_ _0\"></span>e awards under<span class=\"_ _0\"></span> the Sa<span class=\"_ _0\"></span>ve-<span class=\"_ _0\"></span>As-<span class=\"_ _5\"></span>Y<span class=\"_ _5\"></span>ou-<span class=\"_ _0\"></span>Earn (S<span class=\"_ _0\"></span>A<span class=\"_ _5\"></span>YE) scheme.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs32d\">T<span class=\"_ _5\"></span>reas<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>y reser<span class=\"_ _2\"></span>ve<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs32e\">T<span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es represen<span class=\"_ _0\"></span>t ST<span class=\"_ _0\"></span>hree plc shares repur<span class=\"_ _0\"></span>chased and available <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> specific and limited purposes.<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs32f\">No shares <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e utilised from <span class=\"_ _0\"></span>the tr<span class=\"_ _0\"></span>easury r<span class=\"_ _0\"></span>eserve during <span class=\"_ _0\"></span>the current and pre<span class=\"_ _0\"></span>vious <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs330\">A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, 35,<span class=\"_ _0\"></span>767 (FY22: 35,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>67) shares w<span class=\"_ _0\"></span>ere held in <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> reserve.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls43 ws4a gs331\">EBT<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs332\">During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the EBT<span class=\"_ _0\"></span> purchased 2,<span class=\"_ _5\"></span>198,735 (FY22: 2,519<span class=\"_ _0\"></span>,652) of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he a<span class=\"_ _0\"></span>verage price paid per<span class=\"_ _0\"></span> share <span class=\"_ _0\"></span>was 455 </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs333\">pence (FY22: 393 pence<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he total acquisition cost o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the purchased shares <span class=\"_ _0\"></span>was \u00a310<span class=\"_ _0\"></span>.0 million (FY22: \u00a39<span class=\"_ _0\"></span>.9 million<span class=\"_ _0\"></span>), f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>which the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs334\">treasury<span class=\"_ _0\"></span> reserv<span class=\"_ _0\"></span>e was r<span class=\"_ _0\"></span>educed. During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the EBT<span class=\"_ _0\"></span> utilised 2,046<span class=\"_ _0\"></span>,423 (FY22: 1,671,868<span class=\"_ _0\"></span>) shares on settlemen<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs335\">unv<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es, L<span class=\"_ _5\"></span>TIP<span class=\"_ _0\"></span> awar<span class=\"_ _0\"></span>ds and free shar<span class=\"_ _0\"></span>es. A<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the EB<span class=\"_ _0\"></span>T held 1,923<span class=\"_ _0\"></span>,458 (FY22: 1,771,<span class=\"_ _5\"></span>146) shares.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs336\">(b<span class=\"_ _0\"></span>)  Share-based pay<span class=\"_ _2\"></span>ments<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs337\">T<span class=\"_ _5\"></span>r<span class=\"_ _2\"></span>acker sha<span class=\"_ _2\"></span>re awar<span class=\"_ _2\"></span>ds in s<span class=\"_ _2\"></span>ubsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y c<span class=\"_ _2\"></span>ompa<span class=\"_ _2\"></span>nies<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs338\">As described in note 11, until FY19 <span class=\"_ _0\"></span>the Group made <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er share aw<span class=\"_ _0\"></span>ards in respect of<span class=\"_ _0\"></span> certain subsidiary<span class=\"_ _0\"></span> businesses to senior </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs339\">individuals who participate in <span class=\"_ _0\"></span>the dev<span class=\"_ _0\"></span>elopment of<span class=\"_ _0\"></span> those businesses.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs33a\">During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, the Group settled certain <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested and unvested <span class=\"_ _0\"></span>track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es for<span class=\"_ _0\"></span> a to<span class=\"_ _0\"></span>tal consideration of<span class=\"_ _0\"></span> \u00a34.5 million (FY22: </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs33b\">\u00a36.<span class=\"_ _0\"></span><span class=\"_ _2e2\">0 million) b</span><span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> issue of ne<span class=\"_ _0\"></span>w shar<span class=\"_ _0\"></span>es or using <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares purchased <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the marke<span class=\"_ _0\"></span>t. T<span class=\"_ _0\"></span>his r<span class=\"_ _0\"></span>esulted in an increase in share capital </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs33c\">and share premium <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> issue, and reduction in capital reserv<span class=\"_ _0\"></span>es for<span class=\"_ _0\"></span> utilised <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> reserve, <span class=\"_ _0\"></span>with a corresponding r<span class=\"_ _0\"></span>eduction in the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs33d\">Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s retained earnings and pro<span class=\"_ _0\"></span>vision for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tracker<span class=\"_ _0\"></span> share liability<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs355\">Out of<span class=\"_ _0\"></span> the 3,501,313 L<span class=\"_ _2e\"></span>TIP options outstanding (FY22: 3<span class=\"_ _0\"></span>,562,691), 12,<span class=\"_ _0\"></span>643 L<span class=\"_ _5\"></span>TIP<span class=\"_ _0\"></span> options <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>ercisable (FY22: 20,853<span class=\"_ _0\"></span>). Options </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs356\">ex<span class=\"_ _0\"></span>ercised during <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear under<span class=\"_ _0\"></span> the L<span class=\"_ _2e\"></span>TIP <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e satisfied by</span><span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> issue or shar<span class=\"_ _0\"></span>es held in the EB<span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>he related <span class=\"_ _0\"></span>weighted a<span class=\"_ _0\"></span>verage share </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs357\">price at the <span class=\"_ _0\"></span>time of<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>ercise <span class=\"_ _0\"></span>was \u00a33.91 (FY22: \u00a33.98<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he related <span class=\"_ _0\"></span>transaction costs <span class=\"_ _0\"></span>were negligible. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he share options had a <span class=\"_ _0\"></span>weigh<span class=\"_ _0\"></span>ted </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs358\">average e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cise price of<span class=\"_ _0\"></span> \u00a3nil (FY22: \u00a3nil). </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs359\">T<span class=\"_ _0\"></span>he share options granted in FY23<span class=\"_ _0\"></span>, and separately in FY22, under<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group L<span class=\"_ _2e\"></span>TIP scheme <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>valued as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span></div><div class=\"gs35a\"><table class=\"s w505 h98\" id=\"_0a9894d9-a95a-4d08-bf12-409f353de661\"><tr><td></td><td class=\"c n x822 y28bb w191 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x823 y28bb w209 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d1 w506 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">W<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue (\u00a3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x824 y28d1 w507 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse3 ws104\">4.5<span class=\"_ _0\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x825 y28d1 w508 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">4.08<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h6 y29a8 ff6 fs3 fc2 sc0 ls5 ws0\">K<span class=\"_ _0\"></span>ey<span class=\"_ _0\"></span> assumptions used:<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b7 w509 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Share price at grant date (\u00a3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x826 y28b7 w50a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">4.7<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x827 y28b7 w508 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">4.08<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h6 y29a9 ff6 fs3 fc2 sc0 ls5 ws6b\">Expected volatility<span class=\"_ _2e2\"> </span></td><td class=\"c n x593 y283c w30c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls17 ws14\">38<span class=\"_ _28\"></span>.4%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x828 y283c w50b h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc ws6\">36.8%<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w50c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Annual risk<span class=\"_ _0\"></span>-free inter<span class=\"_ _0\"></span>est rate<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x829 y2833 w50d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">3.73<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82a y2833 w205 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsea ws101\">1.27%<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w50e h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Expected life (<span class=\"_ _0\"></span>years<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82b y2834 w50f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82c y2834 w510 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">3<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 hf ff6 fsb fc2 sc0 ls5 ws0 gs35b\">7<span class=\"_ _2e2\"> </span></div><div class=\"t m0 he ff6 fsa fc2 sc0 ls5 ws0 gs35c\">7<span class=\"_ _0\"></span>. <span class=\"_ _39\"> </span> <span class=\"_ _2d\"></span>Ex<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d vol<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y is d<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>d by us<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>g the h<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>c da<span class=\"_ _2\"></span>ily v<span class=\"_ _2\"></span>ol<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y of S<span class=\"_ _2\"></span>Th<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>e pl<span class=\"_ _2\"></span>c\u2019s sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>s me<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ure<span class=\"_ _2\"></span>d ove<span class=\"_ _2\"></span>r a p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>d co<span class=\"_ _2\"></span>mm<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>te wi<span class=\"_ _2\"></span>th t<span class=\"_ _2\"></span>he ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rm<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>d of t<span class=\"_ _2\"></span>he </div><div class=\"t m0 he ff6 fsa fc2 sc0 ls5 ws0 gs35d\">sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e op<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>, i.<span class=\"_ _2\"></span>e. t<span class=\"_ _2\"></span>hre<span class=\"_ _2\"></span>e ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs35e\">Employ<span class=\"_ _0\"></span>ee Share Purchase Plan (<span class=\"_ _0\"></span>ShareMatch)<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs35f\">T<span class=\"_ _0\"></span>he ShareM<span class=\"_ _0\"></span>atch plan w<span class=\"_ _0\"></span>as approv<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Remuneration Committee on 13 Sep<span class=\"_ _0\"></span>tember 2021 and <span class=\"_ _0\"></span>was launched on 21 No<span class=\"_ _0\"></span>vember </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs360\">2022. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he ShareMatch <span class=\"_ _0\"></span>was implemented in or<span class=\"_ _0\"></span>der <span class=\"_ _0\"></span>to promote shar<span class=\"_ _0\"></span>e ownership amongst all emplo<span class=\"_ _0\"></span>yees across <span class=\"_ _0\"></span>the entire G<span class=\"_ _0\"></span>roup, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs361\">linking employ<span class=\"_ _0\"></span><span class=\"_ _2e2\">ee benefit to </span><span class=\"_ _0\"></span>the performance of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Company<span class=\"_ _5\"></span>, and to aid retention of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> staff</span><span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs362\">Under<span class=\"_ _0\"></span> the Share<span class=\"_ _0\"></span>Match plan, emplo<span class=\"_ _0\"></span>yees are in<span class=\"_ _0\"></span>vited to mak<span class=\"_ _0\"></span>e monthly<span class=\"_ _0\"></span> contributions to buy<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc shar<span class=\"_ _0\"></span>es at the curr<span class=\"_ _0\"></span>ent mark<span class=\"_ _0\"></span>et </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs363\">value. If<span class=\"_ _0\"></span> an emplo<span class=\"_ _0\"></span>yee agrees <span class=\"_ _0\"></span>to buy<span class=\"_ _0\"></span> shares, the Compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> will match <span class=\"_ _0\"></span>the number o<span class=\"_ _0\"></span>f shar<span class=\"_ _0\"></span>es bought with an aw<span class=\"_ _0\"></span>ard of<span class=\"_ _0\"></span> shares (<span class=\"_ _0\"></span>the so </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs364\">called matching shares<span class=\"_ _0\"></span>), on a one-<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>-one basis up to <span class=\"_ _0\"></span>the maximum <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> \u00a350.<span class=\"_ _0\"></span>00 per<span class=\"_ _0\"></span> month.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs365\">F<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the purpose of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>aluing matching shares and <span class=\"_ _0\"></span>to arrive at <span class=\"_ _0\"></span>the corresponding share-based pa<span class=\"_ _0\"></span>yment charge, management uses <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs366\">marke<span class=\"_ _0\"></span>t price at which matching shar<span class=\"_ _0\"></span>es w<span class=\"_ _0\"></span>ere purchased at <span class=\"_ _0\"></span>the time o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>their alloca<span class=\"_ _0\"></span>tion to an emplo<span class=\"_ _0\"></span>yee<span class=\"_ _0\"></span>\u2019s account.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs367\">T<span class=\"_ _0\"></span>he matching shares are consider<span class=\"_ _0\"></span>ed to be <span class=\"_ _0\"></span>forfeited if<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ee resigns or<span class=\"_ _0\"></span> sells the purchased shar<span class=\"_ _0\"></span>es before <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>vesting date.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs368\">In the curr<span class=\"_ _0\"></span>ent y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> awarded/<span class=\"_ _5\"></span>granted 116,886 (FY22: none, as the scheme started in F<span class=\"_ _0\"></span>ebruary<span class=\"_ _0\"></span> 2023) matching shares <span class=\"_ _0\"></span>to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs369\">eligible employ<span class=\"_ _0\"></span>ees. No shares under<span class=\"_ _0\"></span> the Shar<span class=\"_ _0\"></span>eMatch plan <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ested during the curren<span class=\"_ _0\"></span>t y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls27 ws28 gs36a\">Other schemes<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs36b\">T<span class=\"_ _0\"></span>he SA<span class=\"_ _5\"></span>YE, Growth Incen<span class=\"_ _0\"></span>tive Plan, F<span class=\"_ _0\"></span>ree Shar<span class=\"_ _0\"></span>es and SIP arrangemen<span class=\"_ _0\"></span>ts are not deemed material <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> further<span class=\"_ _0\"></span> disclosure.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs36c\">F<span class=\"_ _0\"></span>urther details behind <span class=\"_ _0\"></span>the ex<span class=\"_ _0\"></span>ecutive short-<span class=\"_ _0\"></span>term incentive scheme, De<span class=\"_ _0\"></span>ferred Shares, ar<span class=\"_ _0\"></span>e pro<span class=\"_ _0\"></span>vided in the Dir<span class=\"_ _0\"></span>ectors\u2019 remuneration </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs36d\">report on page 117<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs37e\">L<span class=\"_ _5\"></span>TIP, SA<span class=\"_ _5\"></span>YE<span class=\"_ _2\"></span>, Employee Sh<span class=\"_ _2\"></span>are P<span class=\"_ _2\"></span>urc<span class=\"_ _2\"></span>hase Pla<span class=\"_ _2\"></span>n and other s<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>e schem<span class=\"_ _2\"></span>es<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs37f\">T<span class=\"_ _0\"></span>he Group has a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> share schemes to incen<span class=\"_ _0\"></span>tivise its Directors and emplo<span class=\"_ _0\"></span>yees. <span class=\"_ _0\"></span>All schemes are <span class=\"_ _0\"></span>treated as equity<span class=\"_ _0\"></span>-settled </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs380\">(<span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>cept a legacy<span class=\"_ _0\"></span> Share Incen<span class=\"_ _0\"></span>tive Plan (<span class=\"_ _0\"></span>SIP)<span class=\"_ _0\"></span>) as the Gr<span class=\"_ _0\"></span>oup has no legal or constructiv<span class=\"_ _0\"></span>e obligation to r<span class=\"_ _0\"></span>epurchase or<span class=\"_ _0\"></span> settle the options in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs381\">cash. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he schemes are detailed below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs382\">Scheme<span class=\"_ _2e2\"> </span></div><div class=\"gs383\"><table class=\"s w4c6 h96\" id=\"_bc9de4f9-4456-4ec0-a418-affe56c44755\"><tr><td></td><td></td><td class=\"c n x7bb y2981 w4c7 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x7bc y2981 w4c8 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">30 November<span class=\"_ _0\"></span> 2022<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7bd h29 y2982 ff2 fs19 fc2 sc0 ls5 ws0\">Number of<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7be h29 y2983 ff2 fs19 fc2 sc0 ls5 ws0\">share<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7bf h29 y2984 ff2 fs19 fc2 sc0 ls5 ws0\">options/ </td><td></td><td class=\"t m0 x7c0 h26 y2985 ff6 fs19 fc2 sc0 ls5 ws0\">Number </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7c1 h29 y2986 ff2 fs19 fc2 sc0 ls5 ws0\">Charge  </td><td class=\"t m0 x7c2 h29 y2987 ff2 fs19 fc2 sc0 ls5 ws0\">matching </td><td class=\"t m0 x7c3 h26 y2987 ff6 fs19 fc2 sc0 ls5 ws0\">Charge  </td><td class=\"t m0 x7c0 h26 y2988 ff6 fs19 fc2 sc0 ls5 ws0\">of shar<span class=\"_ _0\"></span>e </td><td class=\"t m0 x7c4 h26 y2986 ff6 fs19 fc2 sc0 ls5 ws0\">V<span class=\"_ _0\"></span>esting  </td><td class=\"t m0 x7c5 h26 y2986 ff6 fs19 fc2 sc0 ls5 ws0\">Expiry  </td><td></td><td class=\"t m0 x7c6 h26 y2986 ff6 fs19 fc2 sc0 ls5 ws0\">Perf<span class=\"_ _0\"></span>ormance<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x7c1 h29 y2989 ff2 fs19 fc2 sc0 ls5 ws0\">(\u00a3\u2019000<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c7 h29 y298a ff2 fs19 fc2 sc0 ls5 ws0\">shares<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c3 h26 y298a ff6 fs19 fc2 sc0 ls5 ws0\">(\u00a3\u2019000)<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c8 h26 y298b ff6 fs19 fc2 sc0 ls5 ws0\">options<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7c9 h26 y2989 ff6 fs19 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td class=\"c n x7ca y298c w4c9 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">date<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7cb y298c w4ca h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Valua<span class=\"_ _0\"></span>tion method<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x7cc h26 y2989 ff6 fs19 fc2 sc0 ls5 ws0\">metrics<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y298d w4cb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">L<span class=\"_ _5\"></span>TIP<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7cd y298d w4cc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ce y298d w4cd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">3,501<span class=\"_ _2\"></span>,313<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7cf y298d w4ce h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">4,221<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7d0 y298d w4cf h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">3,<span class=\"_ _2\"></span>562,69<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7d1 y298d w4d0 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">3 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7d2 y298d w4d1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Immediate</div></td><td class=\"t m0 x7d3 h6 y298e ff6 fs3 fc2 sc0 ls5 ws0\">Monte Carlo  </td><td class=\"t m0 x7d4 h6 y298e ff6 fs3 fc2 sc0 ls5 ws0\">Incremental EPS </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h6 y298f ff6 fs3 fc2 sc0 ls5 ws6b\">after v<span class=\"_ _0\"></span>esting </td><td class=\"t m0 x7d5 h6 y298f ff6 fs3 fc2 sc0 ls5 ws0\">and Binomial </td><td class=\"t m0 x7d6 h6 y298f ff6 fs3 fc2 sc0 ls5 ws0\">growth/TSR </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7d7 h6 y2990 ff6 fs3 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7d8 h6 y2990 ff6 fs3 fc2 sc0 ls5 ws0\">model<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x7d9 h6 y2990 ff6 fs3 fc2 sc0 ls5 ws0\">ranking against </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7da h6 y2991 ff6 fs3 fc2 sc0 ls5 ws0\">comparator<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y2992 ff6 fs3 fc2 sc0 ls5 ws0\">Employ<span class=\"_ _0\"></span>ee Share  </td><td class=\"c n x7db y2993 w4d2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">251<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7dc y2993 w4d3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">116<span class=\"_ _2\"></span>,886<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7dd y2993 wcf h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7de y2993 w4d4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7df y2993 w4d5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">1 year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e0 y2993 w4d6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _28\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e1 y2993 w4d7 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e2 y2993 w4d8 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y2994 ff6 fs3 fc2 sc0 ls5 ws0\">Purchase Plan </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h6 y2995 ff6 fs3 fc2 sc0 ls5 ws0\">(Share<span class=\"_ _0\"></span>Match<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y2996 w4d9 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsd5 wsf1\">S<span class=\"_ _2\"></span>AY<span class=\"_ _28\"></span>E<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e3 y2996 w4da h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">250<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e4 y2996 w4db h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">5<span class=\"_ _2\"></span>45,804<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e5 y2996 w4dc h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7a wsf\">14<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e6 y2996 w4dd h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">538,07<span class=\"_ _0\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e7 y2996 w4de h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">3<span class=\"_ _2\"></span> year<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e8 y2996 w4df h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">6 months<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7e9 y2997 w4e0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Binomial<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ea y2997 w4d8 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7eb h6 y2998 ff6 fs3 fc2 sc0 ls5 ws0\">after 3-<span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7ec h6 y2999 ff6 fs3 fc2 sc0 ls5 ws0\">vesting </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7d7 h6 y299a ff6 fs3 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h6 y299b ff6 fs3 fc2 sc0 ls5 ws0\">Deferred Shar<span class=\"_ _0\"></span>es </td><td class=\"c n x7db y299c w4e1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">140<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ed y299c w4e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls1f ws1f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ee y299c w4e3 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">430<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ef y299c w4e4 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f0 y299c w4d5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">1 year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f1 y299c w4e5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f2 y299c w4e5 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f3 y299c w4e6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws6\"><span class=\"_ _2e2\">Group financial<span class=\"_ _2e2\"> </span></span></div></td></tr><tr><td class=\"t m0 x280 h6 y299d ff6 fs3 fc2 sc0 ls5 ws0\">(<span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>ecutive short-  </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f4 h6 y299d ff6 fs3 fc2 sc0 ls5 ws0\">targets, shared </td></tr><tr><td class=\"t m0 x280 h6 y299e ff6 fs3 fc2 sc0 ls5 ws0\">term incentive scheme<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f5 h6 y299e ff6 fs3 fc2 sc0 ls5 ws0\">objectives, </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f6 h6 y299f ff6 fs3 fc2 sc0 ls5 ws0\">personal </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7f7 h6 y29a0 ff6 fs3 fc2 sc0 ls5 ws0\">objectives<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y29a1 w4e7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Growth Incen<span class=\"_ _0\"></span>tive Plan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f8 y29a1 w4e8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">51<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7f9 y29a1 w4e9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls79 wsd\">161<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>515<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fa y29a1 w54 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fb y29a1 w4e4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fc y29a1 w4d0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">3 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fd y29a1 w4ea h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Immediate<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7fe y29a2 w4d7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7ff y29a2 wbf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Regional<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h6 y29a3 ff6 fs3 fc2 sc0 ls5 ws6b\">after v<span class=\"_ _0\"></span>esting </td><td></td><td class=\"t m0 x7f6 h6 y29a3 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">financial</span>  </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x7d7 h6 y29a4 ff6 fs3 fc2 sc0 ls5 ws0\">period<span class=\"_ _2e2\"> </span></td><td></td><td class=\"t m0 x800 h6 y29a4 ff6 fs3 fc2 sc0 ls5 ws0\">targets<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y283c w4eb h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">F<span class=\"_ _0\"></span>ree shares<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x801 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x802 y283c w448 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls1f ws1f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x803 y283c w4ec h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">20<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x804 y283c w4d4 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x805 y283c w4ed h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls74 ws39\">None<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x806 y283c w4d7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x807 y283c w4d6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _28\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x808 y283c w4ee h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w4ef h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">SIP<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x809 y2833 w4f0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">14<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80a y2833 w4e2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls1f ws1f\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80b y2833 w4f1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">55<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80c y2833 w4f2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls92 ws9f\">n<span class=\"_ _28\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80d y2833 w4f3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lseb ws10e\">1 year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80e y2833 w4e5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x80f y2833 w4d7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsda wsf5\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x810 y2833 w4ee h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">None<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w44d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x811 y2834 w27b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsa1 wsad\">4,885<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x812 y2834 w4f4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">4,325,518<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x813 y2834 w4f5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc3 wsd5\">5<span class=\"_ _2\"></span>,05<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x814 y2834 w4f6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">4<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>61<span class=\"_ _2e2\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs384\">T<span class=\"_ _0\"></span>he majority o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the to<span class=\"_ _0\"></span>tal annual share-based payment char<span class=\"_ _0\"></span>ge (86%) is attributed <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the L<span class=\"_ _5\"></span>TIP<span class=\"_ _0\"></span> scheme <span class=\"_ _0\"></span>which has a remaining </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs385\">contractual life of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span>years at an<span class=\"_ _0\"></span>y point in <span class=\"_ _0\"></span>time. </div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5c ws10f gs386\">LT<span class=\"_ _28\"></span>I<span class=\"_ _28\"></span>P<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs387\">F<span class=\"_ _0\"></span>urther details on <span class=\"_ _0\"></span>the conditions of<span class=\"_ _0\"></span> the L<span class=\"_ _2e\"></span>TIP are pr<span class=\"_ _0\"></span>ovided in <span class=\"_ _0\"></span>the Directors<span class=\"_ _0\"></span>\u2019 remuneration report on page 115.<span class=\"_ _2e2\"> </span></div><div class=\"gs388\"><table class=\"s w4f7 h97\" id=\"_037a0932-cfef-491b-80a6-565ee9432767\"><tr><td></td><td class=\"t m0 x815 h29 y29a5 ff2 fs19 fc2 sc0 ls5 ws0\">Number of<span class=\"_ _0\"></span> </td></tr><tr><td></td><td class=\"t m0 x816 h29 y29a6 ff2 fs19 fc2 sc0 ls5 ws0\">options<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2925 w46e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 1 December<span class=\"_ _0\"></span> 2021<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x817 y2925 w4f8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">3,918,656<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2969 w4f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Granted<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x818 y2969 w4fa h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">1,633,560<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2958 w4fb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Exercised<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x819 y2958 w4fc h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls22 ws22\">(5<span class=\"_ _2\"></span>86<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>63<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29a7 w4fd h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lapsed<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81a y29a7 wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296a w4fe h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Forf<span class=\"_ _0\"></span>eited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81b y296a w4ff h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls87 ws18\">(<span class=\"_ _0\"></span>1,403,462)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w483 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81c y28b5 w500 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">3,5<span class=\"_ _2\"></span>62,691<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2972 w4f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Granted<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81d y2972 w501 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296b w4fb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Exercised<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81e y296b w502 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls49 ws17\">(<span class=\"_ _0\"></span>1,002,678)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w4fd h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lapsed<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x81f y295e w352 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls7a wsf\">(<span class=\"_ _0\"></span>17<span class=\"_ _5\"></span>,192)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y296c w4fe h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Forf<span class=\"_ _0\"></span>eited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x820 y296c w503 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsec ws110\">(<span class=\"_ _0\"></span>777<span class=\"_ _5\"></span>,6<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w48f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x821 y2834 w504 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">3,501,313</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "Share capital<span class=\"_ _2e2\"> </span>Ordinary<span class=\"_ _0\"></span><span class=\"_ _2e2\"> shares are classified as equity</span><span class=\"_ _5\"></span>. Incremental costs directly<span class=\"_ _0\"></span> attributable <span class=\"_ _0\"></span>to the issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares or<span class=\"_ _0\"></span> options are sho<span class=\"_ _0\"></span>wn in equity as a deduction, ne<span class=\"_ _0\"></span>t of <span class=\"_ _0\"></span>tax, fr<span class=\"_ _0\"></span>om the pr<span class=\"_ _0\"></span>oceeds.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s holdings in its own equity<span class=\"_ _0\"></span><span class=\"_ _2e2\"> instruments are classified as \u2018treasury</span><span class=\"_ _0\"></span> reserv<span class=\"_ _0\"></span>e\u2019<span class=\"_ _2e\"></span>. T<span class=\"_ _0\"></span>he considera<span class=\"_ _0\"></span>tion paid, including any directly<span class=\"_ _0\"></span> attributable incremental costs, is deducted <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the equity attributable <span class=\"_ _0\"></span>to the o<span class=\"_ _0\"></span>wners of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y until <span class=\"_ _0\"></span>the shares are cancelled or<span class=\"_ _0\"></span> reissued. No gain or<span class=\"_ _0\"></span> loss is recognised in <span class=\"_ _0\"></span>the income statement on <span class=\"_ _0\"></span>the purchase, sale, issue or cancella<span class=\"_ _0\"></span>tion of own equity<span class=\"_ _0\"></span> shares.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "<div class=\"t m0 h2b ff7 fs8 fc2 sc0 ls6c wsbc gs36f\">20 C<span class=\"_ _2\"></span>ontingencies<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs370\">Legal<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs371\">T<span class=\"_ _0\"></span>he Group is inv<span class=\"_ _0\"></span>olved in <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>arious disputes and claims which arise <span class=\"_ _0\"></span>from time <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>time in the course of<span class=\"_ _0\"></span> its business. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese are </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs372\">re<span class=\"_ _0\"></span><span class=\"_ _2e2\">viewed on a regular</span><span class=\"_ _0\"></span> basis and, <span class=\"_ _0\"></span>where possible, an estimate is made of<span class=\"_ _0\"></span> the po<span class=\"_ _0\"></span><span class=\"_ _2e2\">tential financial impact on </span><span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he G<span class=\"_ _0\"></span>roup has </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs373\">contingent liabilities in respect o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>these claims. In appropriate cases a pro<span class=\"_ _0\"></span>vision is recognised based on advice, best estimates and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs374\">management judgement.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs375\">T<span class=\"_ _0\"></span>he Directors curr<span class=\"_ _0\"></span>ently belie<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>the lik<span class=\"_ _0\"></span>elihood of an<span class=\"_ _0\"></span>y ma<span class=\"_ _0\"></span>terial liabilities to be low<span class=\"_ _0\"></span>, and <span class=\"_ _0\"></span>that such liabilities, if<span class=\"_ _0\"></span> any<span class=\"_ _5\"></span>, will not hav<span class=\"_ _0\"></span>e a </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs376\"><span class=\"_ _2e2\">material adverse eff</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ect on its financial position.<span class=\"_ _2e2\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "20 C<span class=\"_ _2\"></span>ontingencies<span class=\"_ _2e2\"> </span>Legal<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is inv<span class=\"_ _0\"></span>olved in <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>arious disputes and claims which arise <span class=\"_ _0\"></span>from time <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>time in the course of<span class=\"_ _0\"></span> its business. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese are re<span class=\"_ _0\"></span><span class=\"_ _2e2\">viewed on a regular</span><span class=\"_ _0\"></span> basis and, <span class=\"_ _0\"></span>where possible, an estimate is made of<span class=\"_ _0\"></span> the po<span class=\"_ _0\"></span><span class=\"_ _2e2\">tential financial impact on </span><span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he G<span class=\"_ _0\"></span>roup has contingent liabilities in respect o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>these claims. In appropriate cases a pro<span class=\"_ _0\"></span>vision is recognised based on advice, best estimates and management judgement.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Directors curr<span class=\"_ _0\"></span>ently belie<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>the lik<span class=\"_ _0\"></span>elihood of an<span class=\"_ _0\"></span>y ma<span class=\"_ _0\"></span>terial liabilities to be low<span class=\"_ _0\"></span>, and <span class=\"_ _0\"></span>that such liabilities, if<span class=\"_ _0\"></span> any<span class=\"_ _5\"></span>, will not hav<span class=\"_ _0\"></span>e a <span class=\"_ _2e2\">material adverse eff</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">ect on its financial position.<span class=\"_ _2e2\"> </span></span>21 Commitments<span class=\"_ _2e2\"> </span>Capital commitments<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the G<span class=\"_ _0\"></span>roup had capital commitments f<span class=\"_ _0\"></span>or pr<span class=\"_ _0\"></span>operty<span class=\"_ _0\"></span>, plant and equipment and in<span class=\"_ _0\"></span>tangible assets amounting to \u00a311.9 million (FY22: \u00a316.<span class=\"_ _0\"></span>6 million). Capital commitments include <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>future minimum lease payments under<span class=\"_ _0\"></span> leases not <span class=\"_ _0\"></span>ye<span class=\"_ _0\"></span>t commenced to which the Gr<span class=\"_ _0\"></span>oup w<span class=\"_ _0\"></span>as committed at the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _5\"></span>1 million (FY22: \u00a30.5 million).<span class=\"_ _2e2\"> </span>Other commitments<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the G<span class=\"_ _0\"></span>roup had also committed to <span class=\"_ _0\"></span>future lease service costs of<span class=\"_ _0\"></span> \u00a33.9 million (FY22: \u00a35.4 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>Guarantees<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the G<span class=\"_ _0\"></span>roup/ST<span class=\"_ _0\"></span>hree plc had bank guarantees in issue <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> commitments which amoun<span class=\"_ _0\"></span>ted to \u00a33.4 million <span class=\"ls5\"> </span>(FY22: \u00a33.2 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span>C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span>In FY23, selected UK subsidiaries (<span class=\"_ _0\"></span>see no<span class=\"_ _0\"></span>te 25) w<span class=\"_ _0\"></span>ere ex<span class=\"_ _0\"></span>empt <span class=\"_ _0\"></span>from the r<span class=\"_ _0\"></span>equirements of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the UK Companies <span class=\"_ _0\"></span>Act 2006 (<span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Act) relating <span class=\"_ _0\"></span>to the audit of<span class=\"_ _0\"></span> individual accounts b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>virtue of<span class=\"_ _0\"></span> Section 479A<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the A<span class=\"_ _0\"></span>ct. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> provides a guaran<span class=\"_ _0\"></span>tee concerning the outstanding liabilities of<span class=\"_ _0\"></span> these subsidiaries under<span class=\"_ _0\"></span> Section 479C of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ct.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "<div class=\"t m0 h2b ff7 fs8 fc2 sc0 ls80 ws10b gs378\">21 Commitments<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs379\">Capital commitments<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs37a\">A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the G<span class=\"_ _0\"></span>roup had capital commitments f<span class=\"_ _0\"></span>or pr<span class=\"_ _0\"></span>operty<span class=\"_ _0\"></span>, plant and equipment and in<span class=\"_ _0\"></span>tangible assets amounting to \u00a311.9 </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs37b\">million (FY22: \u00a316.<span class=\"_ _0\"></span>6 million). Capital commitments include <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>future minimum lease payments under<span class=\"_ _0\"></span> leases not <span class=\"_ _0\"></span>ye<span class=\"_ _0\"></span>t commenced to </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs37c\">which the Gr<span class=\"_ _0\"></span>oup w<span class=\"_ _0\"></span>as committed at the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _5\"></span>1 million (FY22: \u00a30.5 million).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls28 ws1e gs39d\">Other commitments<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs39e\">A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the G<span class=\"_ _0\"></span>roup had also committed to <span class=\"_ _0\"></span>future lease service costs of<span class=\"_ _0\"></span> \u00a33.9 million (FY22: \u00a35.4 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs39f\">Guarantees<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3a0\">A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the G<span class=\"_ _0\"></span>roup/ST<span class=\"_ _0\"></span>hree plc had bank guarantees in issue <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> commitments which amoun<span class=\"_ _0\"></span>ted to \u00a33.4 million <span class=\"ls5\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3a1\">(FY22: \u00a33.2 million<span class=\"_ _0\"></span>).<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 lse9 ws10c gs3a2\">C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3a3\">In FY23, selected UK subsidiaries (<span class=\"_ _0\"></span>see no<span class=\"_ _0\"></span>te 25) w<span class=\"_ _0\"></span>ere ex<span class=\"_ _0\"></span>empt <span class=\"_ _0\"></span>from the r<span class=\"_ _0\"></span>equirements of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the UK Companies <span class=\"_ _0\"></span>Act 2006 (<span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Act) </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3a4\">relating <span class=\"_ _0\"></span>to the audit of<span class=\"_ _0\"></span> individual accounts b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>virtue of<span class=\"_ _0\"></span> Section 479A<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the A<span class=\"_ _0\"></span>ct. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> provides a guaran<span class=\"_ _0\"></span>tee concerning the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3a5\">outstanding liabilities of<span class=\"_ _0\"></span> these subsidiaries under<span class=\"_ _0\"></span> Section 479C of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ct.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "23 <span class=\"_ _3f\"> </span><span class=\"_ _2e2\">Financial instruments and fina</span><span class=\"_ _0\"></span>ncial risk management<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>)  Financial instruments<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group holds and uses <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial instruments to </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">finance its operations and to manage its in</span><span class=\"_ _0\"></span>terest rate and liquidity<span class=\"_ _0\"></span> risks. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group primarily <span class=\"_ _0\"></span><span class=\"_ _2e2\">finances its operations using share capital, r</span><span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue and borrowings.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">he accounting classification of</span><span class=\"_ _0\"></span> each category<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial instruments and </span><span class=\"_ _0\"></span>their carrying amounts ar<span class=\"_ _0\"></span>e set out below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _1f1\"> </span><span class=\"lsc5 wse9\">Note<span class=\"_ _2e2\"> </span></span><table class=\"s w536 h9c\" id=\"_782f6523-038c-41ae-8618-c5aaaa1bdfdf\"><tr><td></td><td></td><td></td><td class=\"t m0 x846 h29 y29af ff2 fs19 fc2 sc0 ls5 ws1c\">Elected to be </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x510 h29 y29b0 ff2 fs19 fc2 sc0 ls5 ws0\">Measured at </td><td class=\"t m0 x847 h29 y29b1 ff2 fs19 fc2 sc0 ls5 ws0\">measured at </td><td class=\"t m0 x296 h29 y29b2 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal  </td></tr><tr><td></td><td></td><td class=\"t m0 x848 h29 y29b3 ff2 fs19 fc2 sc0 ls5 ws0\">amortised </td><td class=\"t m0 x849 h29 y29b4 ff2 fs19 fc2 sc0 ls5 ws1c\">FV through </td><td class=\"t m0 x799 h29 y29b5 ff2 fs19 fc2 sc0 ls5 ws0\">carrying </td></tr><tr><td></td><td></td><td class=\"t m0 x84a h29 y29b6 ff2 fs19 fc2 sc0 ls5 ws0\">cost<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x84b h29 y29b7 ff2 fs19 fc2 sc0 ls5 ws0\">OCI<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x84c h29 y29b8 ff2 fs19 fc2 sc0 ls5 ws0\">amount<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y29b9 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x25a h5 y29ba ff2 fs3 fc2 sc0 ls5 ws0\">Financial assets<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b3 w537 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables and contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x84d y28b3 w75 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x84e y28b3 w20b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">330,97<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x84f y28b3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x850 y28b3 w20b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">330,97<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28b4 w538 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x851 y28b4 w75 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x852 y28b4 w539 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5,011<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x853 y28b4 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x854 y28b4 w53a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5,0<span class=\"_ _2\"></span>11<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28b5 w71 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Cash and cash equivalents<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x855 y28b5 w53b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x856 y28b5 w73 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">83<span class=\"_ _2\"></span>,202<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x857 y28b5 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x858 y28b5 w53c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">83,<span class=\"_ _2\"></span>202<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y29bb ff2 fs3 fc2 sc0 ls5 ws0\">Financial liabilities<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y28b7 w99 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank ov<span class=\"_ _0\"></span>erdraft<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x859 y28b7 w53d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85a y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85b y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85c y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y283c w53e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade pay<span class=\"_ _0\"></span>ables and accruals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85d y283c w53f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">14<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85e y283c w540 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">(1<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x85f y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x860 y283c w541 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">(1<span class=\"_ _28\"></span>6<span class=\"_ _28\"></span>7,<span class=\"_ _2c\"></span>5<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y283d w542 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other pa<span class=\"_ _0\"></span>yables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x861 y283d w53f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">14<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x862 y283d w543 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">(9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x863 y283d w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x864 y283d w544 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">(<span class=\"_ _2\"></span>9,1<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2834 wa1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x865 y2834 w545 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">15,<span class=\"_ _0\"></span>16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x866 y2834 w90 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls18 ws15\">(2<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>17<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x867 y2834 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x868 y2834 w546 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls18 ws15\">(29<span class=\"_ _2\"></span>,0<span class=\"_ _2\"></span>17<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr></table>(i)  Capital risk managemen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s objectives <span class=\"_ _0\"></span>when managing capital are to saf<span class=\"_ _0\"></span>eguard <span class=\"_ _0\"></span>the Group and its subsidiaries\u2019 ability<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to continue as going concerns to pro<span class=\"_ _0\"></span>vide returns f<span class=\"_ _0\"></span>or shar<span class=\"_ _0\"></span><span class=\"_ _2e2\">eholders and benefits for</span><span class=\"_ _0\"></span> other<span class=\"_ _0\"></span> stak<span class=\"_ _0\"></span>eholders and to maintain an op<span class=\"_ _0\"></span>timal capital structure to minimise <span class=\"_ _0\"></span>the cost of<span class=\"_ _0\"></span> capital.<span class=\"_ _2e2\"> </span>In order<span class=\"_ _0\"></span> to maintain or<span class=\"_ _0\"></span> adjust the capital structur<span class=\"_ _0\"></span>e, the Gr<span class=\"_ _0\"></span>oup may<span class=\"_ _0\"></span> adjust the amoun<span class=\"_ _0\"></span>t of dividends paid <span class=\"_ _0\"></span>to shareholders, dela<span class=\"_ _0\"></span>y or reduce <span class=\"_ _0\"></span>the settlement of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares, sell assets <span class=\"_ _0\"></span>to reduce debt, r<span class=\"_ _0\"></span>eturn capital to shar<span class=\"_ _0\"></span>eholders or issue ne<span class=\"_ _0\"></span>w shares, subject to applicable rules. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019s polic<span class=\"_ _0\"></span>y is <span class=\"_ _0\"></span>to settle <span class=\"_ _0\"></span>the v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s shares. During <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, certain <span class=\"_ _0\"></span>vested and unv<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es w<span class=\"_ _0\"></span>ere settled b<span class=\"_ _0\"></span>y issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares or<span class=\"_ _0\"></span> using <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares purchased <span class=\"_ _0\"></span>from the mark<span class=\"_ _0\"></span>et (<span class=\"_ _0\"></span>note 19(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>)).<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he capital structure of<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup consists of<span class=\"_ _0\"></span> equity a<span class=\"_ _0\"></span>ttributable to owners o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the parent of<span class=\"_ _0\"></span> \u00a3222.9 million (FY22: \u00a3200<span class=\"_ _0\"></span>.4 million), comprising share capital, share pr<span class=\"_ _0\"></span>emium, other r<span class=\"_ _0\"></span>eserves and r<span class=\"_ _0\"></span>etained earnings as disclosed in the Consolidated S<span class=\"_ _0\"></span>tatement of Changes in Equity<span class=\"_ _0\"></span> and net cash of<span class=\"_ _0\"></span> \u00a383.2 million (FY22: \u00a365.4 million<span class=\"_ _0\"></span>), comprising cash and cash equivalents less bank o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft (no<span class=\"_ _0\"></span><span class=\"_ _2e2\">te 13).<span class=\"_ _2e2\"> </span></span>Excep<span class=\"_ _0\"></span>t for<span class=\"_ _0\"></span> compliance with certain bank co<span class=\"_ _0\"></span>venan<span class=\"_ _0\"></span>ts (note 23(b<span class=\"_ _5\"></span>)(iii)), the Gr<span class=\"_ _0\"></span>oup is not subject to an<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xternally<span class=\"_ _0\"></span> imposed capital requirements.<span class=\"_ _2e2\"> </span>(ii) <span class=\"_ _3b\"> </span>Foreign cu<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>ncy exchange ri<span class=\"_ _2\"></span>sk man<span class=\"_ _2\"></span>agement<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group uses S<span class=\"_ _0\"></span>terling as its presentation currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>. I<span class=\"_ _0\"></span>t undertakes <span class=\"_ _0\"></span>transactions in a number o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>encies. Consequently<span class=\"_ _0\"></span>, exposures <span class=\"_ _0\"></span>to ex<span class=\"_ _0\"></span><span class=\"_ _2e2\">change rate fluctua</span><span class=\"_ _0\"></span>tions do arise. Such ex<span class=\"_ _0\"></span>change rate mov<span class=\"_ _0\"></span><span class=\"_ _2e2\">ements affect </span><span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s transactional re<span class=\"_ _0\"></span>venues, cost o<span class=\"_ _0\"></span>f sales, the <span class=\"_ _0\"></span>translation of<span class=\"_ _0\"></span> earnings and the net asse<span class=\"_ _0\"></span>ts/liabilities of its o<span class=\"_ _0\"></span>verseas opera<span class=\"_ _0\"></span>tions.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is also e<span class=\"_ _0\"></span>xposed to <span class=\"_ _0\"></span>foreign currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> risks fr<span class=\"_ _0\"></span>om the <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f net in<span class=\"_ _0\"></span>vestments outside <span class=\"_ _0\"></span>the United Kingdom. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he intercompan<span class=\"_ _0\"></span>y loans which ar<span class=\"_ _0\"></span>e trea<span class=\"_ _0\"></span>ted as net inv<span class=\"_ _0\"></span>estments in for<span class=\"_ _0\"></span>eign operations are not planned <span class=\"_ _0\"></span>to be settled in <span class=\"_ _0\"></span>the for<span class=\"_ _0\"></span>eseeable future as <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are deemed to be a part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investmen<span class=\"_ _0\"></span>t. T<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span>efore, e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xchange diff</span><span class=\"_ _0\"></span>erences arising fr<span class=\"_ _0\"></span>om the <span class=\"_ _0\"></span>translation of<span class=\"_ _0\"></span> the ne<span class=\"_ _0\"></span>t investment loans ar<span class=\"_ _0\"></span>e taken in<span class=\"_ _0\"></span>to equity<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s businesses generally raise in<span class=\"_ _0\"></span>voices and incur<span class=\"_ _0\"></span> expenses in <span class=\"_ _0\"></span>their local currencies. L<span class=\"_ _0\"></span>ocal currenc<span class=\"_ _0\"></span>y cash generated is remitted <span class=\"_ _0\"></span>via intercompan<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>transfers <span class=\"_ _0\"></span>to the United Kingdom. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup generally con<span class=\"_ _0\"></span>verts <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> balances into Sterling <span class=\"_ _0\"></span>to <span class=\"_ _2e2\">manage its cash flow</span><span class=\"_ _0\"></span>s.<span class=\"_ _2e2\"> </span>Foreign currency sensitivit<span class=\"_ _2\"></span>y analysis<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is mainly<span class=\"_ _0\"></span> exposed <span class=\"_ _0\"></span>to the E<span class=\"_ _0\"></span>uro and <span class=\"_ _0\"></span>the US Dollar<span class=\"_ _0\"></span>. If<span class=\"_ _0\"></span> the E<span class=\"_ _0\"></span>uro or<span class=\"_ _0\"></span> the US Dollar<span class=\"_ _0\"></span> strengthened against S<span class=\"_ _0\"></span>terling by<span class=\"_ _0\"></span> a mov<span class=\"_ _0\"></span>ement of<span class=\"_ _0\"></span> 10%, the anticipated impact on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s results in <span class=\"_ _0\"></span>terms of <span class=\"_ _0\"></span>translational exposur<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span><span class=\"_ _2e2\">ould be an increase in profit be</span><span class=\"_ _0\"></span>fore income tax of<span class=\"_ _0\"></span> \u00a38.7 million and \u00a32.<span class=\"_ _0\"></span>6 million (FY22: \u00a36.9 million and \u00a33.4 million<span class=\"_ _0\"></span>) r<span class=\"_ _0\"></span>espectively<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>with a similar<span class=\"_ _0\"></span> decrease if<span class=\"_ _0\"></span> the E<span class=\"_ _0\"></span>uro or <span class=\"_ _0\"></span>the US Dollar <span class=\"_ _0\"></span>weak<span class=\"_ _0\"></span>ened against Sterling b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> 10%.<span class=\"_ _2e2\"> </span>(iii) <span class=\"_ _3b\"> </span>Liquid<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>k manage<span class=\"_ _2\"></span>ment<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s treasury<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>function centrally coor<span class=\"_ _0\"></span>dinates relationships <span class=\"_ _0\"></span>with banks, manages borro<span class=\"_ _0\"></span>wing requirements, <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>eign exchange needs and cash management. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group has access <span class=\"_ _0\"></span>to a committed RCF of<span class=\"_ _0\"></span> \u00a350<span class=\"_ _0\"></span>.0 million along <span class=\"_ _0\"></span>with an uncommitted \u00a330.<span class=\"_ _0\"></span>0 million accordion facility<span class=\"_ _0\"></span> in place <span class=\"_ _0\"></span>with HSBC and Citibank, giving the Gr<span class=\"_ _0\"></span>oup an option to incr<span class=\"_ _0\"></span>ease its to<span class=\"_ _0\"></span>tal borrowings under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>facility to \u00a380.<span class=\"_ _0\"></span>0 million. <span class=\"_ _0\"></span>All these <span class=\"_ _0\"></span>facilities remained undrawn on 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2023 and 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2022. T<span class=\"_ _5\"></span>he Group also has an<span class=\"_ _2\"></span> uncommitted \u00a35.0 million o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft facility<span class=\"_ _0\"></span> with HSBC of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which \u00a3nil (FY22: \u00a30.4 million<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>was used at the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear end. T<span class=\"_ _0\"></span>he RCF is subject <span class=\"_ _0\"></span>to certain cov<span class=\"_ _0\"></span>enants requiring <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span><span class=\"_ _2e2\">to maintain financial ratios o</span><span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> interest co<span class=\"_ _0\"></span>ver<span class=\"_ _5\"></span>, leverage and guarantor cov<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he Group complied with these covenants thr<span class=\"_ _0\"></span>oughout the year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>(1) <span class=\"_ _a3\"> </span>Interest cov<span class=\"_ _0\"></span>er: the ratio o<span class=\"_ _0\"></span>f EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> to net <span class=\"_ _0\"></span><span class=\"_ _2e2\">finance charges shall not be less </span><span class=\"_ _0\"></span>than the ra<span class=\"_ _0\"></span>tio of 4:1 at an<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> time;<span class=\"_ _2e2\"> </span>(2)   <span class=\"_ _135\"></span>Lev<span class=\"_ _0\"></span>erage: the ratio o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>total net debt on <span class=\"_ _0\"></span>the last day<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> a period to <span class=\"_ _0\"></span>the adjusted EBITD<span class=\"_ _0\"></span>A in r<span class=\"_ _0\"></span>espect of<span class=\"_ _0\"></span> that period shall not e<span class=\"_ _0\"></span>xceed the ratio of<span class=\"_ _0\"></span> 3:1; and<span class=\"_ _2e2\"> </span>(3)   <span class=\"_ _2b\"></span>Guarantor co<span class=\"_ _0\"></span>ver: <span class=\"_ _0\"></span>the aggregate adjusted EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> and gross assets of<span class=\"_ _0\"></span> all the guarantor<span class=\"_ _0\"></span> subsidiaries must at all <span class=\"_ _0\"></span>times represen<span class=\"_ _0\"></span>t at least 80% of<span class=\"_ _0\"></span> the adjusted EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> and gross assets of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group as a <span class=\"_ _0\"></span>whole.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2a5\"> </span><span class=\"ls70 ws82\">Note<span class=\"_ _2e2\"> </span></span><table class=\"s w547 h9d\" id=\"_2b26ea95-3e9b-4b71-aba3-c4bde25f4365\"><tr><td></td><td></td><td></td><td class=\"t m0 x869 h26 y29bc ff6 fs19 fc2 sc0 ls5 ws49\">Elected to be </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x86a h26 y29bd ff6 fs19 fc2 sc0 ls5 ws0\">Measured </td><td class=\"t m0 x86b h26 y29be ff6 fs19 fc2 sc0 ls5 ws0\">measured at  </td><td class=\"t m0 x3e1 h26 y29bf ff6 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal  </td></tr><tr><td></td><td></td><td class=\"t m0 x31e h26 y29c0 ff6 fs19 fc2 sc0 ls5 ws0\"> at amortised </td><td class=\"t m0 x86c h26 y29c1 ff6 fs19 fc2 sc0 ls5 ws49\">FV thr<span class=\"_ _0\"></span>ough <span class=\"ws0\"> </span></td><td class=\"t m0 x86d h26 y29c2 ff6 fs19 fc2 sc0 ls5 ws0\">carrying </td></tr><tr><td></td><td></td><td class=\"t m0 x86e h26 y29c3 ff6 fs19 fc2 sc0 ls5 ws0\">cost<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x86f h26 y29c4 ff6 fs19 fc2 sc0 ls5 ws0\">OCI<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x870 h26 y29c5 ff6 fs19 fc2 sc0 ls5 ws0\">amount<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h5 y29c6 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h5 y29c7 ff2 fs3 fc2 sc0 ls5 ws0\">Financial assets<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y29c8 w548 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade receiv<span class=\"_ _0\"></span>ables and contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x871 y29c8 w261 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x872 y29c8 w549 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">342,3<span class=\"_ _2\"></span>89<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x873 y29c8 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x874 y29c8 w549 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls41 ws47\">342,3<span class=\"_ _2\"></span>89<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x281 h6 y29c9 ff6 fs3 fc2 sc0 ls5 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2e2\"> </span></td><td class=\"c n x875 y29ca w1b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">12<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x876 y29ca w54a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x877 y29ca w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x878 y29ca w54b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28d1 w54c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Cash and cash equivalents<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x879 y28d1 w477 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls96 wsa3\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87a y28d1 w74 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">65,809<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87b y28d1 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87c y28d1 w74 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5d ws6b\">65,809<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29cb ff2 fs3 fc2 sc0 ls5 ws0\">Financial liabilities<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x282 y29cc w54d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Bank ov<span class=\"_ _0\"></span>erdraft<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x879 y29cc w477 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls96 wsa3\">13<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87d y29cc w54e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87e y29cc w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x87f y29cc w54f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y28d3 w550 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>rade pay<span class=\"_ _0\"></span>ables and accruals<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x880 y28d3 w9c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">14<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x881 y28d3 w4e0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x882 y28d3 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x883 y28d3 w551 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9,<span class=\"_ _28\"></span>2<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x281 h6 y29cd ff6 fs3 fc2 sc0 ls5 ws0\">Other pa<span class=\"_ _0\"></span>yables<span class=\"_ _2e2\"> </span></td><td class=\"c n x884 y2833 w9c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls7a wsf\">14<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x885 y2833 w552 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>89<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x886 y2833 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x887 y2833 w553 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls32 wsfb\">(1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x282 y2834 w554 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Lease liabilities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x888 y2834 w555 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls88 ws96\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x889 y2834 w556 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(33<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>02)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x88a y2834 w54 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x88b y2834 w557 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls84 ws93\">(3<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>70<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td></tr></table>8<span class=\"_ _2e2\"> </span>8<span class=\"_ _2e2\"> </span>8. <span class=\"_ _1\"> </span> <span class=\"_ _2d\"></span>O<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>es c<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>e ma<span class=\"_ _2\"></span>inl<span class=\"_ _2\"></span>y re<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>al d<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>sit<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>nd s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span><span class=\"_ _2e2\">ff lo</span><span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d excl<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>e no<span class=\"_ _2\"></span><span class=\"_ _2e2\">n-fi</span><span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>. O<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er p<span class=\"_ _2\"></span>ayab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ise m<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>nl<span class=\"_ _2\"></span>y ca<span class=\"_ _2\"></span>sh i<span class=\"_ _2\"></span>n tr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>t an<span class=\"_ _2\"></span>d oth<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r tr<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>e cre<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>ito<span class=\"_ _2\"></span>rs a<span class=\"_ _2\"></span>nd excl<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>e no<span class=\"_ _2\"></span><span class=\"_ _2e2\">n-fi</span><span class=\"_ _2\"></span>nan<span class=\"_ _2\"></span>ci<span class=\"_ _2\"></span>al l<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>bil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he p<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>or y<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>r bal<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>s of o<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>es a<span class=\"_ _2\"></span>nd o<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er p<span class=\"_ _2\"></span>ayab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s we<span class=\"_ _2\"></span>re r<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ed to c<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t t<span class=\"_ _2\"></span>wo pr<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on e<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>. Fir<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>tl<span class=\"_ _2\"></span>y, in FY2<span class=\"_ _2\"></span>2, a b<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce of \u00a3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.6 mil<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>, wh<span class=\"_ _2\"></span>ich s<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>ul<span class=\"_ _2\"></span>d hav<span class=\"_ _2\"></span>e for<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>ed p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>f oth<span class=\"_ _2\"></span>er r<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>iva<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>es a<span class=\"_ _2\"></span>nd s<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>y of o<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r pa<span class=\"_ _2\"></span>yab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>, was s<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>wn ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>. Af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r de<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>ed r<span class=\"_ _2\"></span>evi<span class=\"_ _2\"></span>ew, ma<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt c<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>d th<span class=\"_ _2\"></span>at p<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>n on a gr<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s ba<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>s is m<span class=\"_ _2\"></span>ore a<span class=\"_ _2\"></span>pp<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>ly, \u00a30.<span class=\"_ _2\"></span>6 mi<span class=\"_ _2\"></span>ll<span class=\"_ _2\"></span>ion m<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>nl<span class=\"_ _2\"></span>y in t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>nd s<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l se<span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>ty<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d ite<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>s wer<span class=\"_ _2\"></span>e in<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tl<span class=\"_ _2\"></span>y pr<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>d as p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>f ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r pay<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s cl<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span><span class=\"_ _2e2\">fie</span><span class=\"_ _2\"></span>d as h<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>d at am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>, th<span class=\"_ _2\"></span>e pr<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>r yea<span class=\"_ _2\"></span>r ba<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>es o<span class=\"_ _2\"></span>f ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r re<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>s, \u00a3<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>8 mi<span class=\"_ _2\"></span>ll<span class=\"_ _2\"></span>ion<span class=\"_ _2\"></span>, an<span class=\"_ _2\"></span>d ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r pay<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s, \u00a3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>9 mil<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>, wer<span class=\"_ _2\"></span>e re<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d to \u00a3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.4 m<span class=\"_ _2\"></span>ill<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>n an<span class=\"_ _2\"></span>d \u00a31<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>9 mi<span class=\"_ _2\"></span>ll<span class=\"_ _2\"></span>ion r<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vel<span class=\"_ _2\"></span>y. Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r th<span class=\"_ _2\"></span>an n<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>e 23, t<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>re i<span class=\"_ _2\"></span>s no i<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on a<span class=\"_ _2\"></span>ny ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r pr<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span><span class=\"_ _2e2\">y fi</span><span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ial s<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t or n<span class=\"_ _2\"></span>ote<span class=\"_ _2\"></span>.<span class=\"_ _2e2\"> </span>(b<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span> <span class=\"_ _3b\"> </span>Financial risk<span class=\"_ _0\"></span> factor<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group reports in S<span class=\"_ _0\"></span>terling and pay<span class=\"_ _0\"></span>s dividends out of S<span class=\"_ _0\"></span><span class=\"_ _2e2\">terling profits. </span><span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he role o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s corporate tr<span class=\"_ _0\"></span>easury <span class=\"_ _0\"></span>function is to manage and monitor e<span class=\"_ _0\"></span>xternal and internal funding r<span class=\"_ _0\"></span><span class=\"_ _2e2\">equirements and financial risk</span><span class=\"_ _0\"></span>s in support of<span class=\"_ _0\"></span> corporate objectives. <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>reasury activities are go<span class=\"_ _0\"></span>verned b<span class=\"_ _0\"></span>y policies and pr<span class=\"_ _0\"></span>ocedures appro<span class=\"_ _0\"></span>ved b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Board. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> tr<span class=\"_ _0\"></span>easury managemen<span class=\"_ _0\"></span>t committee, chaired by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Chief <span class=\"_ _2e2\">Financial Officer</span><span class=\"_ _0\"></span>, meets on a mon<span class=\"_ _0\"></span>thly basis <span class=\"_ _0\"></span>to re<span class=\"_ _0\"></span>view<span class=\"_ _0\"></span> treasury<span class=\"_ _0\"></span> activities and its members receiv<span class=\"_ _0\"></span>e management information r<span class=\"_ _0\"></span>elating to tr<span class=\"_ _0\"></span>easury activities. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s internal auditors periodically<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>view <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> internal control envir<span class=\"_ _0\"></span>onment and compliance with policies and procedures.<span class=\"_ _2e2\"> </span>Each y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Board r<span class=\"_ _0\"></span>eview<span class=\"_ _0\"></span>s the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s currenc<span class=\"_ _0\"></span>y hedging strategy<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to ensure it is appropriate. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup does not hold or<span class=\"_ _0\"></span> issue derivativ<span class=\"_ _0\"></span><span class=\"_ _2e2\">e financial instruments </span><span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> speculative purposes and its <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span><span class=\"_ _2e2\"> policies specifically</span><span class=\"_ _0\"></span> prohibit such activity<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>All <span class=\"_ _0\"></span>transactions in <span class=\"_ _2e2\">financial instruments are undertak</span><span class=\"_ _0\"></span>en to manage <span class=\"_ _0\"></span>the risks arising <span class=\"_ _0\"></span>from underlying business activities, not <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> speculation.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group corporate <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> function enters in<span class=\"_ _0\"></span>to a limited number of<span class=\"_ _0\"></span> deriva<span class=\"_ _0\"></span>tive <span class=\"_ _0\"></span>transactions, principally curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> swaps and forwar<span class=\"_ _0\"></span>d currency<span class=\"_ _0\"></span> contracts, <span class=\"_ _0\"></span>with the purpose of<span class=\"_ _0\"></span> managing <span class=\"_ _0\"></span>the currency<span class=\"_ _0\"></span> risks arising <span class=\"_ _0\"></span>from operations and <span class=\"_ _0\"></span><span class=\"_ _2e2\">financing of</span><span class=\"_ _0\"></span> subsidiaries.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end, the G<span class=\"_ _0\"></span>roup had net f<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change sw<span class=\"_ _0\"></span>aps of:<span class=\"_ _2e2\"> </span>Currency<span class=\"_ _2e2\"> </span><table class=\"s w558 h9e\" id=\"_9edf25ae-9e3f-496f-86a4-2621809742f7\"><tr><td></td><td class=\"t m0 x688 h29 y29ce ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x689 h29 y29ce ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x317 h26 y29ce ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y29ce ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x595 h29 y29cf ff2 fs19 fc2 sc0 ls5 ws0\">LCC<span class=\"_ _0\"></span>Y\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x88c h29 y29cf ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x88d h26 y29cf ff6 fs19 fc2 sc0 ls5 ws0\">LCC<span class=\"_ _0\"></span>Y\u2019000<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x318 h26 y29cf ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y28b2 w559 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">United <span class=\"_ _0\"></span>Arab Emirates Dirham (AED<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x88e y28b2 w55a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">22<span class=\"_ _2\"></span>,031<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x88f y28b2 w55b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">4,75<span class=\"_ _2\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x890 y28b2 w55c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">2,2<span class=\"_ _2\"></span>18<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x891 y28b2 w55d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">501<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28e0 w55e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Canadian Dollar (<span class=\"_ _0\"></span>CAD<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x892 y28e0 w55f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse wse\">(1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x893 y28e0 w560 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls32 wsfb\">(8<span class=\"_ _28\"></span>8)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x894 y28e0 w16a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x895 y28e0 w561 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls9d wsaa\">(3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w562 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Swiss F<span class=\"_ _0\"></span>ranc (<span class=\"_ _0\"></span>CHF)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x896 y28b4 w563 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">339<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x897 y28b4 w564 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb8 wscd\">307<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x898 y28b4 w35d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls2f ws43\">(<span class=\"_ _2\"></span>75<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x899 y28b4 w565 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">(666<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w566 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Euro (EUR)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89a y28b5 w567 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsd4 ws19\">9,<span class=\"_ _2\"></span>26<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89b y28b5 w568 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7,<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89c y28b5 w569 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">(1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>6)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89d y28b5 w56a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">(1<span class=\"_ _0\"></span>3,04<span class=\"_ _0\"></span>1)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w56b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Hong K<span class=\"_ _0\"></span>ong Dollar (HKD<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89e y28d2 w56c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">6<span class=\"_ _2\"></span>,958<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5cf y28d2 w25e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">706<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x89f y28d2 w56d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>,5<span class=\"_ _2\"></span>59<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a0 y28d2 w56e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">590<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w56f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws72\">Japanese Y<span class=\"_ _5\"></span>en (JP<span class=\"_ _0\"></span>Y)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a1 y28b7 w570 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">(<span class=\"_ _0\"></span>982<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span>198)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a2 y28b7 w1c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">(5,245<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a3 y28b7 w571 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls32 wsfb\">(6<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x6d1 y28b7 w572 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls34 wsfc\">(3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w573 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Singapore Dollar<span class=\"_ _0\"></span> (SGD<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a4 y283c w574 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">(<span class=\"_ _2\"></span>7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>2<span class=\"_ _28\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a5 y283c w342 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse8 ws109\">(4<span class=\"_ _28\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>3)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a6 y283c w575 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a7 y283c w576 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w577 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">US Dollar (<span class=\"_ _0\"></span>USD)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a8 y2833 w578 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">(<span class=\"_ _0\"></span>34,538)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8a9 y2833 w579 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">(27<span class=\"_ _5\"></span>,359<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8aa y2833 w57a h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">(30,569)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ab y2833 w57b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">(2<span class=\"_ _0\"></span>5,355<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x8ac y2834 w57c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">(2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>,1<span class=\"_ _28\"></span>0<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td></td><td class=\"c n x8ad y2834 w57d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">(46<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7<span class=\"_ _28\"></span>7)<span class=\"_ _2e2\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>he contracts w<span class=\"_ _0\"></span>ere mainly<span class=\"_ _0\"></span> tak<span class=\"_ _0\"></span>en out close <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>-end date <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> a period of<span class=\"_ _0\"></span> 29 days (FY22: 30 <span class=\"_ _0\"></span>to 32 day<span class=\"_ _0\"></span>s), and <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>y had an immaterial fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value both at <span class=\"_ _0\"></span>the current and prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is e<span class=\"_ _0\"></span>xposed to a number<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> different </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial risks including capital management, </span><span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> rates, liquidity<span class=\"_ _0\"></span>, cr<span class=\"_ _0\"></span>edit and interest rates risk<span class=\"_ _0\"></span>s, which <span class=\"_ _0\"></span>were no<span class=\"_ _0\"></span>t materially changed <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the pre<span class=\"_ _0\"></span>vious y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s objective and strategy<span class=\"_ _0\"></span> in responding to these risk<span class=\"_ _0\"></span>s are set out below<span class=\"_ _0\"></span> and did not change materially<span class=\"_ _0\"></span> fr<span class=\"_ _0\"></span>om the pr<span class=\"_ _0\"></span>evious <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span><span class=\"_ _2e2\">Impairment of financial</span><span class=\"_ _0\"></span> assets<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group applies <span class=\"_ _0\"></span><span class=\"_ _2e2\">the simplified approach b</span><span class=\"_ _0\"></span>y using <span class=\"_ _0\"></span>the pro<span class=\"_ _0\"></span>vision matrix to measur<span class=\"_ _0\"></span>e the life<span class=\"_ _0\"></span>time ECLs f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables and contract assets.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>, cash and cash equivalents, o<span class=\"_ _0\"></span>ther receiv<span class=\"_ _0\"></span>ables and refundable deposits ar<span class=\"_ _0\"></span>e rated with a \u2018perf<span class=\"_ _0\"></span>orming\u2019 internal credit rating. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he credit risk<span class=\"_ _0\"></span>s on bank balances, other r<span class=\"_ _0\"></span>eceivables and deposits ar<span class=\"_ _0\"></span>e low as <span class=\"_ _0\"></span>these balances are placed <span class=\"_ _0\"></span>with reputable <span class=\"_ _2e2\">financial institutions or companies </span><span class=\"_ _0\"></span>with good collection track r<span class=\"_ _0\"></span>ecords <span class=\"_ _0\"></span>with the Gr<span class=\"_ _0\"></span>oup. T<span class=\"_ _5\"></span>o measur<span class=\"_ _0\"></span>e the E<span class=\"_ _0\"></span>CLs, the Gr<span class=\"_ _0\"></span>oup considers historical payment patterns and cr<span class=\"_ _0\"></span>edit characteristics of each client and adjusts for<span class=\"_ _0\"></span> forw<span class=\"_ _0\"></span>ard-looking information such as <span class=\"_ _0\"></span>future prospects o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the clients\u2019 cor<span class=\"_ _0\"></span>e operating industries, the political and economic environment in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s clien<span class=\"_ _0\"></span>ts operate, and other<span class=\"_ _0\"></span> information and factors on <span class=\"_ _0\"></span>the clients\u2019 <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial condition.<span class=\"_ _2e2\"> </span></span>Notwithstanding <span class=\"_ _0\"></span>the abov<span class=\"_ _0\"></span>e, the Gr<span class=\"_ _0\"></span>oup ev<span class=\"_ _0\"></span>aluates the E<span class=\"_ _0\"></span><span class=\"_ _2e2\">CLs on clients in financial difficulties and </span><span class=\"_ _0\"></span>who hav<span class=\"_ _0\"></span>e defaulted on payments separately<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese receiv<span class=\"_ _0\"></span>ables are not secur<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> any<span class=\"_ _0\"></span> collateral or<span class=\"_ _0\"></span> credit enhancements.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther r<span class=\"_ _0\"></span>eceivables are <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> when <span class=\"_ _0\"></span>there is no r<span class=\"_ _0\"></span>easonable expectation of<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>very<span class=\"_ _5\"></span>, such as a debtor failing <span class=\"_ _0\"></span>to engage in a repaymen<span class=\"_ _0\"></span>t plan with <span class=\"_ _0\"></span>the Group. W<span class=\"_ _0\"></span>here receiv<span class=\"_ _0\"></span>ables have been <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Group continues <span class=\"_ _0\"></span>to engage in enforcemen<span class=\"_ _0\"></span>t activity to attempt <span class=\"_ _0\"></span>to recov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the receiv<span class=\"_ _0\"></span>ables due. Where r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>eries are made, these ar<span class=\"_ _0\"></span><span class=\"_ _2e2\">e recognised in profit or</span><span class=\"_ _0\"></span> loss.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s credit risk exposure in r<span class=\"_ _0\"></span>elation to <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables and contract assets as at 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2023 and 30 No<span class=\"_ _0\"></span>vember 2022 is set out in the pr<span class=\"_ _0\"></span>ovision matrix as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span><table class=\"s w599 ha1\" id=\"_ee05f8a4-ef14-4bd6-a693-3e98fa35c95c\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8cc h29 y29e1 ff2 fs19 fc2 sc0 ls5 ws1c\">More than <span class=\"ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8cd h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">1-30 day<span class=\"_ _0\"></span>s  </td><td class=\"t m0 x8ce h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">31-60 days </td><td class=\"t m0 x8cf h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">61-120 day<span class=\"_ _0\"></span>s </td><td class=\"t m0 x6f8 h29 y29e3 ff2 fs19 fc2 sc0 ls5 ws0\">120 days  </td><td></td></tr><tr><td></td><td class=\"t m0 x25a h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _22d\"> </span>Curr<span class=\"_ _0\"></span>ent<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d0 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d1 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d2 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"c n x8d3 y29e5 w1d2 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d4 y29e5 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y29e6 ff2 fs3 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember 2023 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28d2 w59a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Expected loss rates<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d5 y28d2 w59b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">0.58%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d6 y28d2 w59c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls97 wsa4\">2.<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d7 y28d2 w59d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">6.70%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d8 y28d2 w59e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">8.7<span class=\"_ _2\"></span>2%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d9 y28d2 w59f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">53.<span class=\"_ _2\"></span>80%<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td class=\"c n x258 y28b7 w5a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">Gross trade receivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8da y28b7 w5a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">187<span class=\"_ _5\"></span>,718<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8db y28b7 w5a2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">27<span class=\"_ _5\"></span>,27<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8dc y28b7 w5a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13,<span class=\"_ _2\"></span>215<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8dd y28b7 w5a4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8,65<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8de y28b7 w5a5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8<span class=\"_ _2\"></span>,663<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8df y28b7 w3bb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">245,525<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w5a6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e0 y28d3 w5a7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">9<span class=\"_ _2\"></span>4,09<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e1 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e2 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e3 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e4 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e5 y28d3 w3be h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">94<span class=\"_ _2\"></span>,091<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w5a8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e6 y2833 w539 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5,011<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e7 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e8 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x729 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e9 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ea y2833 w53a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>,011<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w5a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Loss allowances<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8eb y2834 w5aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">1<span class=\"_ _2\"></span>,664<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ec y2834 w5ab h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsde wsfd\">6<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ed y2834 w58 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">886<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ee y2834 w5ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">754<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ef y2834 w5ad h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls79 wsd\">4,<span class=\"_ _2\"></span>661<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f0 y2834 w5ae h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8<span class=\"_ _2\"></span>,639<span class=\"_ _2e2\"> </span></div></td></tr></table><table class=\"s w5af ha2\" id=\"_0a1ae398-c2a0-47f6-a745-586af840d3f5\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8cc h29 y29e7 ff2 fs19 fc2 sc0 ls5 ws1c\">More than <span class=\"ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8cd h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">1-30 day<span class=\"_ _0\"></span>s  </td><td class=\"t m0 x8ce h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">31-60 days </td><td class=\"t m0 x8cf h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">61-120 day<span class=\"_ _0\"></span>s </td><td class=\"t m0 x6f8 h29 y29e9 ff2 fs19 fc2 sc0 ls5 ws0\">120 days  </td><td></td></tr><tr><td></td><td class=\"t m0 x25a h29 y29ea ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2b2\"> </span><span class=\"ff2\">Current<span class=\"_ _2e2\"> </span></span></td><td class=\"t m0 x8d0 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d1 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d2 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"c n x8d3 y28bb w1d2 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d4 y28bb w1b4 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y29eb ff2 fs3 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y295c w59a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Expected loss rates<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f1 y295c w5b0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3 ws3\">0.03%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f2 y295c w5b1 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">0.45%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x692 y295c w5b2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3 ws3\">1.0<span class=\"_ _2\"></span>8%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f3 y295c w5b3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls74 ws39\">1.62%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f4 y295c w4d0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls86 ws95\">4<span class=\"_ _28\"></span>7.<span class=\"_ _28\"></span>4<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>%<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td class=\"c n x258 y295d w5a0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Gross trade receivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f5 y295d w3b3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb8 wscd\">19<span class=\"_ _2\"></span>6,628<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f6 y295d w5b4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">29,960<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f7 y295d w120 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">1<span class=\"_ _28\"></span>1<span class=\"_ _28\"></span>,74<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f8 y295d w5b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">9,<span class=\"_ _2\"></span>323<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f9 y295d w5b6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls30 ws34\">6,<span class=\"_ _2\"></span>761<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fa y295d w5b7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls17 ws14\">25<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w5a6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fb y295e w5b8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,680<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fc y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fd y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fe y295e w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ff y295e w5b9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,68<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295f w5ba h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Other assets (<span class=\"_ _0\"></span>restated)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x900 y295f w5bb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x901 y295f w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x902 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x903 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x904 y295f w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x905 y295f w54b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w5a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Loss allowances<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x906 y2834 w51b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">87<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x907 y2834 w5bc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">135<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x908 y2834 w5bd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls75 ws36\">127<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x909 y2834 w5be h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">151<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x90a y2834 w5bf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">3,<span class=\"_ _2\"></span>204<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x90b y2834 w5c0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">3,704<span class=\"_ _2e2\"> </span></div></td></tr></table>(<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>)  Inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>t ra<span class=\"_ _2\"></span>te risk m<span class=\"_ _2\"></span>anagem<span class=\"_ _2\"></span>ent<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is e<span class=\"_ _0\"></span>xposed to inter<span class=\"_ _0\"></span>est rate risk from <span class=\"_ _0\"></span>the possibility<span class=\"_ _0\"></span> that changes in inter<span class=\"_ _0\"></span><span class=\"_ _2e2\">est rates will aff</span><span class=\"_ _0\"></span>ect futur<span class=\"_ _0\"></span><span class=\"_ _2e2\">e cash flow</span><span class=\"_ _0\"></span>s or <span class=\"_ _0\"></span>the fair values of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> its financial instrumen</span><span class=\"_ _0\"></span>ts, principally <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities. T</span><span class=\"_ _5\"></span><span class=\"_ _2e2\">he Group finances its operations thr</span><span class=\"_ _0\"></span>ough a mixture of<span class=\"_ _0\"></span> retained <span class=\"_ _2e2\">profit and </span><span class=\"_ _0\"></span>the RCF<span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>he Group does not hedge <span class=\"_ _0\"></span>the exposur<span class=\"_ _0\"></span>e to <span class=\"_ _0\"></span>variations in in<span class=\"_ _0\"></span>terest rates.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>aking into considera<span class=\"_ _0\"></span>tion all v<span class=\"_ _0\"></span>ariable rate borrowings and bank balances a<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>, if <span class=\"_ _0\"></span>the interest rate pa<span class=\"_ _0\"></span>yable or receivable mo<span class=\"_ _0\"></span>ved b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> 100 basis points in either dir<span class=\"_ _0\"></span><span class=\"_ _2e2\">ection, the eff</span><span class=\"_ _0\"></span>ect to <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>would be minimal. 100 basis points <span class=\"_ _0\"></span>was used on <span class=\"_ _0\"></span>the assumption <span class=\"_ _0\"></span>that applicable interest rates are no<span class=\"_ _0\"></span>t likely<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to mov<span class=\"_ _0\"></span>e by<span class=\"_ _0\"></span> more <span class=\"_ _0\"></span>than this basis giv<span class=\"_ _0\"></span>en the pattern o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est rate mov<span class=\"_ _0\"></span>ements in recent years.<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>vi)  Inte<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>st r<span class=\"_ _2\"></span>ate pr<span class=\"_ _2\"></span><span class=\"_ _2e2\">ofile of financ</span><span class=\"_ _2\"></span>ial as<span class=\"_ _2\"></span>sets and l<span class=\"_ _2\"></span>iabili<span class=\"_ _2\"></span>ties<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the reporting da<span class=\"_ _0\"></span>te, the Gr<span class=\"_ _0\"></span>oup and the Company<span class=\"_ _0\"></span> did not ha<span class=\"_ _0\"></span>ve an<span class=\"_ _0\"></span><span class=\"_ _2e2\">y significant </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities exposed </span><span class=\"_ _0\"></span>to interest rate risk. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he only <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets </span><span class=\"_ _0\"></span>which accrued interest <span class=\"_ _0\"></span>were cash and cash equiv<span class=\"_ _0\"></span>alents (<span class=\"_ _0\"></span>note 13) <span class=\"_ _0\"></span>with maturity o<span class=\"_ _0\"></span>f less <span class=\"_ _0\"></span>than a <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> and wer<span class=\"_ _0\"></span>e subject to <span class=\"_ _0\"></span><span class=\"_ _2e2\">floating interest income.<span class=\"_ _2e2\"> </span></span>T<span class=\"_ _0\"></span>he table belo<span class=\"_ _0\"></span>w show<span class=\"_ _0\"></span>s the maturity<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">file of </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial liabilities </span><span class=\"_ _0\"></span>which are held at amortised cost based on <span class=\"_ _0\"></span>the contractual (<span class=\"_ _0\"></span>undiscounted) amounts pay<span class=\"_ _0\"></span>able on the date o<span class=\"_ _0\"></span>f r<span class=\"_ _0\"></span>epayment:<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w57e h9f\" id=\"_54bb7979-0924-4ab6-9f36-297d608907ee\"><tr><td></td><td class=\"t m0 x88c h29 y29d0 ff2 fs19 fc2 sc0 ls5 ws0\">Lease  </td><td></td><td class=\"t m0 x86b h29 y29d1 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>rade and o<span class=\"_ _0\"></span>ther pay<span class=\"_ _0\"></span>ables, </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x86b h29 y29d2 ff2 fs19 fc2 sc0 ls5 ws0\">including bank over<span class=\"_ _0\"></span>drafts<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x8ae h29 y29d3 ff2 fs19 fc2 sc0 ls5 ws0\">liabilities  </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8af h29 y29d4 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></td><td class=\"c n x8b0 y29d5 w269 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b1 y29d5 w4d h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29d6 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y29d7 w461 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Within one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b2 y29d7 w57f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">13,430<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b3 y29d7 w580 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">176,75<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b4 y29d7 w581 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">8<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29d8 w582 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">More than one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b5 y29d8 w583 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">18,037<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b6 y29d8 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b7 y29d8 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x8b8 y29d9 w584 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">31,<span class=\"_ _2\"></span>467<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b9 y29d9 w580 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">176,75<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ba y29d9 w585 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">8<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29da ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y283c w586 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Within one y<span class=\"_ _0\"></span>ear (<span class=\"_ _0\"></span>restated \u2013 see note 23(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>) abov<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bb y283c w587 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">11<span class=\"_ _2\"></span>,023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bc y283c w588 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">19<span class=\"_ _2\"></span>1,<span class=\"_ _2\"></span>593<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bd y283c w589 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>3,602<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w582 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws2f\">More than one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8be y2833 w127 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">23,<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bf y2833 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c0 y2833 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x8b8 y2834 w58a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls75 ws36\">34,<span class=\"_ _2\"></span>27<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c1 y2834 w588 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">19<span class=\"_ _2\"></span>1,<span class=\"_ _2\"></span>593<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c2 y2834 w589 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>3,602<span class=\"_ _2e2\"> </span></div></td></tr></table>(iv)  Cr<span class=\"_ _2\"></span>edit r<span class=\"_ _2\"></span>isk man<span class=\"_ _2\"></span>ageme<span class=\"_ _2\"></span>nt<span class=\"_ _2e2\"> </span>Risk man<span class=\"_ _0\"></span>agement<span class=\"_ _2e2\"> </span>Credit risk ref<span class=\"_ _0\"></span>ers to <span class=\"_ _0\"></span>the risk tha<span class=\"_ _0\"></span>t a counterparty <span class=\"_ _0\"></span>will default on its contractual obligations r<span class=\"_ _0\"></span><span class=\"_ _2e2\">esulting in financial loss </span><span class=\"_ _0\"></span>to the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2e2\"> </span>In the normal course of<span class=\"_ _0\"></span> business, <span class=\"_ _0\"></span>the Group participates in cash pooling arrangements <span class=\"_ _0\"></span>with its counterparty<span class=\"_ _0\"></span> bank. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he maximum exposure <span class=\"_ _0\"></span>to a single banking group <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> deposits and funds held on account at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end was \u00a358.4 million (FY22: \u00a340<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6 million). T<span class=\"_ _0\"></span>he Group <span class=\"_ _0\"></span>will not accept an<span class=\"_ _0\"></span>y counterparty<span class=\"_ _0\"></span> bank <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> its deposits unless it has been awarded a minimum recognised cr<span class=\"_ _0\"></span>edit rating of A3/Prime-<span class=\"_ _0\"></span>2 (Moody\u2019<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>). Some local banks in emerging mark<span class=\"_ _0\"></span>ets may<span class=\"_ _0\"></span> hav<span class=\"_ _0\"></span>e low<span class=\"_ _0\"></span>er ratings but <span class=\"_ _0\"></span>the funds at risk <span class=\"_ _0\"></span>will be small. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group will permit exposures <span class=\"_ _0\"></span>with individual counterparty<span class=\"_ _0\"></span> banks and e<span class=\"_ _0\"></span>xposure types up <span class=\"_ _0\"></span><span class=\"_ _2e2\">to pre-defined limits as part o</span><span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>treasury policy<span class=\"_ _5\"></span>. Exposure to all transaction limits is monitor<span class=\"_ _0\"></span>ed daily<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group mitigates its cr<span class=\"_ _0\"></span>edit risk from <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables by<span class=\"_ _0\"></span> using a credit rating agenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>to assess new<span class=\"_ _0\"></span> clients and payment history<span class=\"_ _0\"></span> to consider <span class=\"_ _0\"></span>further cr<span class=\"_ _0\"></span>edit extensions <span class=\"_ _0\"></span>to existing clients. In addition, <span class=\"_ _0\"></span>the spread of<span class=\"_ _0\"></span> the clien<span class=\"_ _0\"></span>t base (<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>er 7<span class=\"_ _5\"></span>,200 clients<span class=\"_ _0\"></span>) helps <span class=\"_ _0\"></span>to mitigate the risk of<span class=\"_ _0\"></span> individual client failure ha<span class=\"_ _0\"></span>ving a material impact on the G<span class=\"_ _0\"></span>roup.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group does not <span class=\"_ _0\"></span>typically<span class=\"_ _0\"></span> renegotiate <span class=\"_ _0\"></span>the terms o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables; hence the outstanding balance is included in <span class=\"_ _0\"></span>the analysis based on the original pa<span class=\"_ _0\"></span>yment terms. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>here <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e no significant renegotiated balances outstanding a</span><span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end. T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s credit risk fr<span class=\"_ _0\"></span>om loans given <span class=\"_ _0\"></span>to certain track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>eholders (no<span class=\"_ _0\"></span>te 12) is immaterial. In FY23, one loan <span class=\"_ _0\"></span>was repaid in <span class=\"_ _0\"></span>full, and tw<span class=\"_ _0\"></span>o remain outstanding (FY22: thr<span class=\"_ _0\"></span>ee outstanding track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share loans<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the to<span class=\"_ _0\"></span>tal amount of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _0\"></span>1 million. Exposur<span class=\"_ _0\"></span>e to loans from individuals is regularly<span class=\"_ _0\"></span> monitored and <span class=\"_ _0\"></span>the individuals are ask<span class=\"_ _0\"></span>ed to se<span class=\"_ _0\"></span>ttle all or a portion of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>their outstanding balances <span class=\"_ _0\"></span>when their tracker<span class=\"_ _0\"></span> shares ar<span class=\"_ _0\"></span>e settled, when <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>e dividends or<span class=\"_ _0\"></span> if <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> leav<span class=\"_ _0\"></span>e the business.<span class=\"_ _2e2\"> </span>Climate-relate<span class=\"_ _2\"></span>d mat<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span>In the curr<span class=\"_ _0\"></span>ent y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the management <span class=\"_ _0\"></span>team continued to monitor<span class=\"_ _0\"></span> and mitigate any<span class=\"_ _0\"></span> potential de<span class=\"_ _0\"></span>terioration in clients\u2019 credit risk, in particular <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> a small proportion of<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s clients <span class=\"_ _0\"></span>which are e<span class=\"_ _0\"></span>xposed to ph<span class=\"_ _0\"></span>ysical and transition risk<span class=\"_ _0\"></span>s associated <span class=\"_ _0\"></span>with climate change. No material <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial impact or deterioration in our</span><span class=\"_ _0\"></span> clients<span class=\"_ _0\"></span>\u2019 ability <span class=\"_ _0\"></span>to settle <span class=\"_ _0\"></span>their debt obligations <span class=\"_ _0\"></span><span class=\"_ _2e2\">was identified.<span class=\"_ _2e2\"> </span></span>In line with <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s climate change strategy<span class=\"_ _0\"></span>, our<span class=\"_ _0\"></span> ambition is <span class=\"_ _0\"></span>to deliver<span class=\"_ _0\"></span> an appropriate lev<span class=\"_ _0\"></span>el of<span class=\"_ _0\"></span> ov<span class=\"_ _0\"></span>ersight of<span class=\"_ _0\"></span> ESG-related matters across our<span class=\"_ _0\"></span> global client-base. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his will help us <span class=\"_ _0\"></span>to assess how<span class=\"_ _0\"></span> our clients addr<span class=\"_ _0\"></span>ess ESG matters within <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> organisations, and whe<span class=\"_ _0\"></span>ther their policies meet our<span class=\"_ _0\"></span> standards and risk appe<span class=\"_ _0\"></span>tite.<span class=\"_ _2e2\"> </span>Cr<span class=\"_ _2\"></span>edit r<span class=\"_ _2\"></span>ating<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group uses <span class=\"_ _0\"></span>the follo<span class=\"_ _0\"></span>wing categories of<span class=\"_ _0\"></span> internal credit risk rating <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial assets </span><span class=\"_ _0\"></span>which are subject <span class=\"_ _0\"></span>to ECLs under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>three-stage<span class=\"_ _2\"></span> general approach. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">hese categories reflect </span><span class=\"_ _0\"></span>the respectiv<span class=\"_ _0\"></span>e credit risk and how<span class=\"_ _0\"></span> the loss pr<span class=\"_ _0\"></span>ovision is determined <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> each of<span class=\"_ _0\"></span> those categories.<span class=\"_ _2e2\"> </span><table class=\"s w58b ha0\" id=\"_7b7c8301-0ce3-4d32-ae61-038da755fced\"><tr><td class=\"c n x258 y29db w58c h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\">Category of<span class=\"_ _0\"></span> internal credit rating<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c3 y29db w58d h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Definition of ca</span><span class=\"_ _0\"></span>tegory<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c4 y29db w58e h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\">Basis of r<span class=\"_ _0\"></span>ecognition of ECLs<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29a1 w58f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span>erforming<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c5 y29a1 w590 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients hav<span class=\"_ _0\"></span>e a low risk of<span class=\"_ _0\"></span> default and a strong capacity<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to meet contractual<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x8c6 h6 y29dc ff6 fs3 fc2 sc0 ls5 ws0\">12-month E<span class=\"_ _0\"></span>CLs<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x8c7 h6 y29dd ff6 fs3 fc2 sc0 ls5 ws6\"><span class=\"_ _2e2\">cash flows<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y29de w591 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Underperforming/<span class=\"_ _0\"></span>non-performing<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c8 y29de w592 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients negotia<span class=\"_ _0\"></span>ting for<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> credit terms, default in r<span class=\"_ _0\"></span>epayment and other<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x8c6 h6 y29df ff6 fs3 fc2 sc0 ls5 ws0\">Lifetime ECLs<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x8c7 h6 y29e0 ff6 fs3 fc2 sc0 ls5 ws0\">relev<span class=\"_ _0\"></span>ant indicators <span class=\"_ _0\"></span>that showed customers<span class=\"_ _0\"></span><span class=\"_ _2e2\">\u2019 deteriorating financial condition<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y2833 w593 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Non-performing<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c9 y2833 w594 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Interest and/<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> principal payment ar<span class=\"_ _0\"></span>e 90 days past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ca y2833 w595 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lifetime ECLs<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w596 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">W<span class=\"_ _0\"></span><span class=\"_ _2e2\">rite-off<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x8c5 y2834 w597 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients with no r<span class=\"_ _0\"></span>easonable expectation of<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>very<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8cb y2834 w598 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Asset is written o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ff<span class=\"_ _2e2\"> </span></span></div></td></tr></table>(<span class=\"_ _0\"></span>vii)  C<span class=\"_ _2\"></span>urr<span class=\"_ _2\"></span>ency pr<span class=\"_ _2\"></span><span class=\"_ _2e2\">ofile of net cas</span><span class=\"_ _2\"></span>h and ca<span class=\"_ _2\"></span>sh equ<span class=\"_ _2\"></span>ivalents (<span class=\"_ _2\"></span>includ<span class=\"_ _2\"></span>ing ba<span class=\"_ _2\"></span>nk overdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>ts)<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w5c1 ha3\" id=\"_b95f3bbc-0c57-4f6a-8b1a-cde72a7b301a\"><tr><td></td><td></td><td class=\"t m0 x90c h29 y29ec ff2 fs19 fc2 sc0 ls5 ws0\">Net cash and cash equivalents<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x90d h29 y29ed ff2 fs19 fc2 sc0 ls5 ws0\">Other  </td><td></td></tr><tr><td></td><td class=\"c n x90e y28d0 w5c2 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Sterling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x90f y28d0 w5c3 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lsc5 wse9\">Eu<span class=\"_ _2\"></span>ro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x910 y28d0 w5c4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x911 y28d0 w5c5 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">currencies<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x912 y28d0 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29ee ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h5 y29ef ff2 fs3 fc2 sc0 ls5 ws0\">Functional currenc<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f Group operations<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b6 w5c6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Sterling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x913 y28b6 w5c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">29,372<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x914 y28b6 w127 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">34,573<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x915 y28b6 w5c8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">4,209<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x916 y28b6 w5c9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">465<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x917 y28b6 w5ca h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">68,619<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w5cb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls2d ws111\">Euro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x918 y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x919 y28b7 w5cc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,388<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91a y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91b y28b7 w5cd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">182<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91c y28b7 w5ce h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,570<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w5cf h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91d y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91e y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91f y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x920 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x921 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w235 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64b y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x922 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x923 y2833 w5d0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">399<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x924 y2833 w5d1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">6,614<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x925 y2833 w36f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _5\"></span>,013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x926 y2834 w5c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">29,372<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x927 y2834 w5d2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">41,961<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x928 y2834 w3e6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">4,608<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x929 y2834 w5d3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,261<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92a y2834 w5d4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">83,202<span class=\"_ _2e2\"> </span></div></td></tr></table><table class=\"s w5d5 ha4\" id=\"_f4647c5a-e14e-4641-bffb-7b004e6eff75\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x92b h26 y29f0 ff6 fs19 fc2 sc0 ls5 ws0\">Other  </td><td></td></tr><tr><td></td><td class=\"c n x258 y29f1 w5d6 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _21a\"> </span>S<span class=\"_ _0\"></span>terling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92c y29f1 w5d7 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 lsed ws112\">Euro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92d y29f1 w5d8 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92e y29f1 w5d9 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">currencies<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92f y29f1 w1ce h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29f2 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h5 y29f3 ff2 fs3 fc2 sc0 ls5 ws0\">Functional currenc<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f Group operations<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b6 w5c6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Sterling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x930 y28b6 w32b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">17<span class=\"_ _5\"></span>,610<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x931 y28b6 w5da h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">14,396<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x932 y28b6 w5db h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">9<span class=\"_ _0\"></span>,437<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c2 y28b6 w5dc h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">195<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x933 y28b6 w5dd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">41,638<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28bd w5cb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls2d ws111\">Euro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x934 y28bd w5de h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">70<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x935 y28bd w5df h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">14,<span class=\"_ _0\"></span>712<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x936 y28bd wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x937 y28bd w5e0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">190<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x938 y28bd w5e1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">14,972<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w5cf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91d y283c wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x939 y283c w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93a y283c w5e2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">167<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93b y283c wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93c y283c w5e3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">167<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w235 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Other<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93d y283d w5e4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">11<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93e y283d w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93f y283d w5e5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1,608<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x940 y283d w5e6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">6,990<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x941 y283d w5e7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">8,609<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x942 y2834 w465 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">17<span class=\"_ _5\"></span>,691<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x943 y2834 w5e8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">29,<span class=\"_ _5\"></span>108<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x944 y2834 w5e9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">11,212<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x945 y2834 w5ea h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x946 y2834 w5c7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">65,386<span class=\"_ _2e2\"> </span></div></td></tr></table>Other <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>encies held by<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup include Canadian Dollar<span class=\"_ _0\"></span>, H<span class=\"_ _0\"></span>ong K<span class=\"_ _0\"></span>ong Dollar<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Australian Dollar<span class=\"_ _5\"></span>, Japanese <span class=\"_ _0\"></span>Y<span class=\"_ _2e\"></span>en, Malaysian Ringgit, Qatari Riy<span class=\"_ _0\"></span>al, Singapore Dollar<span class=\"_ _5\"></span>, Saudi Arabia Riy<span class=\"_ _0\"></span>al, Swiss F<span class=\"_ _0\"></span>ranc and United <span class=\"_ _0\"></span>Arab Emirates Dirham. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Compan<span class=\"_ _0\"></span>y does not have a ma<span class=\"_ _0\"></span>terial exposure <span class=\"_ _0\"></span>to other<span class=\"_ _0\"></span> currencies.<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>viii)<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>Fair value<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or all <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial instruments, the carrying amount is either</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue, or appr<span class=\"_ _0\"></span>oximates <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>value is <span class=\"_ _0\"></span>the amount at <span class=\"_ _0\"></span><span class=\"_ _2e2\">which a financial instrument could be e</span><span class=\"_ _0\"></span>xchanged in an arm<span class=\"_ _0\"></span>\u2019s length <span class=\"_ _0\"></span>transaction between inf<span class=\"_ _0\"></span>ormed and willing parties, other<span class=\"_ _0\"></span> than a <span class=\"_ _0\"></span>forced or<span class=\"_ _0\"></span> liquidation sale, and ex<span class=\"_ _0\"></span>cludes accrued interest.<span class=\"_ _2e2\"> </span>Where rele<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>t, market <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues wer<span class=\"_ _0\"></span>e used to determine <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues. Where mark<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>values <span class=\"_ _0\"></span>were not a<span class=\"_ _0\"></span>vailable, <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>was calculated by<span class=\"_ _0\"></span> discounting expected cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows a</span><span class=\"_ _0\"></span>t prev<span class=\"_ _0\"></span>ailing interest rates and b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> applying y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>-end ex<span class=\"_ _0\"></span>change rates.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group holds a minority<span class=\"_ _0\"></span> shareholding in R<span class=\"_ _0\"></span>oboR<span class=\"_ _0\"></span>ecruiter<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>see note 11) which <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue was <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> to o<span class=\"_ _0\"></span>ther compr<span class=\"_ _0\"></span>ehensive income in the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he in<span class=\"_ _0\"></span>vestment <span class=\"_ _0\"></span>valuation <span class=\"_ _0\"></span>was categorised <span class=\"_ _0\"></span>within lev<span class=\"_ _0\"></span>el 1 of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue hierarchy<span class=\"_ _5\"></span>. All other<span class=\"_ _0\"></span> Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial </span>assets or <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities, which ar</span><span class=\"_ _0\"></span>e not measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue, have <span class=\"_ _0\"></span>the carrying amounts <span class=\"_ _0\"></span>which are a reasonable appr<span class=\"_ _0\"></span>oximation of<span class=\"_ _0\"></span> their fair v<span class=\"_ _0\"></span>alues.<span class=\"_ _2e2\"> </span><table class=\"s w5eb ha5\" id=\"_39378247-68f1-4ea3-b7a1-517d700b1900\"><tr><td class=\"t m0 x280 h26 y29f4 ff6 fs19 fc2 sc0 ls5 ws0\">Summary o<span class=\"_ _0\"></span>f fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue methods and assumptions<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y29f5 w5ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Receiv<span class=\"_ _0\"></span>ables and payables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x947 y29f5 w5ed h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Due to the short-<span class=\"_ _0\"></span>term nature of<span class=\"_ _0\"></span> the curr<span class=\"_ _0\"></span>ent receivables and pa<span class=\"_ _0\"></span>yables, <span class=\"_ _0\"></span>their carrying amount is<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x948 h6 y29f6 ff6 fs3 fc2 sc0 ls5 ws5\">considered to be the same <span class=\"_ _2\"></span>as their fair v<span class=\"_ _0\"></span>alue.<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y29f7 ff6 fs3 fc2 sc0 ls5 ws0\">Cash and cash equivalents, including </td><td class=\"t m0 x948 h6 y29f7 ff6 fs3 fc2 sc0 ls5 ws0\">Approxima<span class=\"_ _0\"></span>tes the carrying amount because of<span class=\"_ _0\"></span> the short ma<span class=\"_ _0\"></span>turity of<span class=\"_ _0\"></span> these instrumen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y29f8 ff6 fs3 fc2 sc0 ls5 ws0\">short-term deposits<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y29f9 w5ee h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Investmen<span class=\"_ _0\"></span>ts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x949 y29f9 w5ef h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Mark<span class=\"_ _0\"></span>et v<span class=\"_ _0\"></span>aluation at <span class=\"_ _0\"></span>the end of <span class=\"_ _0\"></span>the reporting <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29fa w5f0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Borrowings<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94a y29fa w5f1 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>he carrying amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group\u2019<span class=\"_ _0\"></span>s borro<span class=\"_ _0\"></span>wings, primarily <span class=\"_ _0\"></span>the RCF<span class=\"_ _5\"></span>, approximates their<span class=\"_ _0\"></span> fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fb ff6 fs3 fc2 sc0 ls5 ws0\">fair <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the RCF is estimated using discounted cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flow analy</span><span class=\"_ _0\"></span>sis based on the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s current </td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fc ff6 fs3 fc2 sc0 ls5 ws0\">incremental borro<span class=\"_ _0\"></span>wing rates for<span class=\"_ _0\"></span> similar<span class=\"_ _0\"></span> types and maturities of<span class=\"_ _0\"></span> borrowing and is consequen<span class=\"_ _0\"></span>tly </td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fd ff6 fs3 fc2 sc0 ls5 ws0\">categorised in lev<span class=\"_ _0\"></span>el 2 of <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue hierarchy<span class=\"_ _5\"></span>.</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "<div class=\"t m0 h2b ff7 fs8 fc2 sc0 ls2c ws31 gs3a7\">22 <span class=\"_ _3f\"> </span>Related part<span class=\"_ _2\"></span>y transac<span class=\"_ _2\"></span>tions<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs3a8\">Group<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3a9\">Balances and transactions <span class=\"_ _0\"></span>with subsidiaries <span class=\"_ _0\"></span>were eliminated on consolidation and ar<span class=\"_ _0\"></span>e not disclosed in <span class=\"_ _0\"></span>this note. <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ransactions </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3aa\">between <span class=\"_ _0\"></span>the Group and its Dir<span class=\"_ _0\"></span>ectors and members of <span class=\"_ _0\"></span>the Ex<span class=\"_ _0\"></span>ecutive Committee, <span class=\"_ _0\"></span>who are deemed <span class=\"_ _0\"></span>to be ke<span class=\"_ _0\"></span>y managemen<span class=\"_ _0\"></span>t personnel, </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3ab\">are disclosed below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs3ac\">Remune<span class=\"_ _2\"></span>ratio<span class=\"_ _2\"></span>n of ke<span class=\"_ _0\"></span>y manag<span class=\"_ _2\"></span>ement p<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>onne<span class=\"_ _2\"></span>l (KMP)<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3ad\">T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s KMP comprises members of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Executiv<span class=\"_ _0\"></span>e Committee, other<span class=\"_ _0\"></span> members of <span class=\"_ _0\"></span>the Board o<span class=\"_ _0\"></span>f Dir<span class=\"_ _0\"></span>ectors and ke<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> managers </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3ae\">who have authority<span class=\"_ _0\"></span> and responsibility<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> planning, directing and controlling <span class=\"_ _0\"></span>the activities of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup, directly<span class=\"_ _0\"></span> or<span class=\"_ _0\"></span> indirectly<span class=\"_ _0\"></span>. F<span class=\"_ _0\"></span>urther </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3af\">details of<span class=\"_ _0\"></span> Directors<span class=\"_ _0\"></span>\u2019 remuneration are included in <span class=\"_ _0\"></span>the Directors<span class=\"_ _0\"></span>\u2019 remuneration report on pages 117 <span class=\"_ _0\"></span>to 119<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3b0\">T<span class=\"_ _0\"></span>he to<span class=\"_ _0\"></span>tal number of<span class=\"_ _0\"></span> KMP<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear <span class=\"_ _0\"></span>was 15 (FY22: 14<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>otal remuneration for<span class=\"_ _0\"></span> members of<span class=\"_ _0\"></span> KMP<span class=\"_ _5\"></span>, including thr<span class=\"_ _0\"></span>ee (FY22: sev<span class=\"_ _0\"></span>en) </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3b1\">members who left <span class=\"_ _0\"></span>the business during <span class=\"_ _0\"></span><span class=\"_ _2e2\">the current financial </span><span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, is detailed below:<span class=\"_ _2e2\"> </span></div><div class=\"gs3b2\"><table class=\"s w511 h99\" id=\"_8d631ad5-008e-4f74-a93a-b36b795ec184\"><tr><td></td><td class=\"c n x258 y28ff w258 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28ff w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w512 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Short-term emplo<span class=\"_ _0\"></span><span class=\"_ _2e2\">yee benefits<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x5b3 y28b6 w513 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5,7<span class=\"_ _2\"></span>95<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82d y28b6 w36e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls74 ws39\">6<span class=\"_ _2\"></span>,452<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w514 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Share-based payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82e y28b7 w515 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">681<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82f y28b7 w516 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">1<span class=\"_ _2\"></span>,49<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w517 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span><span class=\"_ _2e2\">ost-employment benefits<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x830 y283c w4b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">136<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x831 y283c w518 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">20<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w519 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span><span class=\"_ _2e2\">ermination benefits<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x832 y2833 w51a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">1<span class=\"_ _2\"></span>70<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x833 y2833 w51b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">87<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a4 y2834 w51c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">6,7<span class=\"_ _2\"></span>82<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x834 y2834 w51d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>234<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 lse9 ws10c gs3b3\">C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3b4\">T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has related party<span class=\"_ _0\"></span> relationships <span class=\"_ _0\"></span>with its subsidiaries, <span class=\"_ _0\"></span>with members of its B<span class=\"_ _0\"></span>oard and ke<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> managers. T<span class=\"_ _5\"></span>he Directors\u2019 </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3b5\">remuneration <span class=\"_ _0\"></span>which the<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>eceive <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> is disclosed in the Dir<span class=\"_ _0\"></span>ectors\u2019 remuneration r<span class=\"_ _0\"></span>eport. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> did not hav<span class=\"_ _0\"></span>e </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3b6\">any<span class=\"_ _0\"></span> transactions <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the Directors during <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> other<span class=\"_ _0\"></span> than <span class=\"_ _0\"></span>those disclosed in the Dir<span class=\"_ _0\"></span>ectors\u2019 remunera<span class=\"_ _0\"></span>tion report and </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs3b7\">below<span class=\"_ _0\"></span>. Details of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transactions between <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> and other<span class=\"_ _0\"></span> related parties are disclosed belo<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"gs3b8\"><table class=\"s w51e h9a\" id=\"_5c05761b-c7e3-4013-bafc-df5e2c1b129f\"><tr><td></td><td class=\"c n x258 y29aa w258 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y29aa w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29ab ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>ransactions with the related parties during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b4 w51f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Dividend income receiv<span class=\"_ _0\"></span>ed from subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x3ee y28b4 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x835 y28b4 w520 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">101,40<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w521 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Investmen<span class=\"_ _0\"></span>ts in subsidiaries (note 11)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x836 y28b5 w522 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">(<span class=\"_ _0\"></span>8,455<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x837 y28b5 w4a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">(10,<span class=\"_ _0\"></span>111)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w523 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Impairment of<span class=\"_ _0\"></span> investments in subsidiaries (<span class=\"_ _0\"></span>note 11)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x838 y28d2 w524 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse8 ws109\">(4<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x839 y28d2 w525 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsa1 wsad\">(940<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w526 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Settlement of<span class=\"_ _0\"></span> track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es with KMP<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83a y28b7 w527 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls36 ws92\">(5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83b y28b7 w528 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">(1<span class=\"_ _28\"></span>,14<span class=\"_ _28\"></span>3)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w529 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Loans and adv<span class=\"_ _0\"></span>ances received <span class=\"_ _0\"></span>from/(r<span class=\"_ _0\"></span>epaid to<span class=\"_ _0\"></span>) subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83c y283c w52a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">34,980<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83d y283c w1ef h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls2f ws43\">(51<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w52b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Interest income receiv<span class=\"_ _0\"></span>ed from subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83e y2833 w52c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83f y2833 w393 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w52d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Interest paid b<span class=\"_ _0\"></span>y subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x840 y2834 w52e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse8 ws109\">(4<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x841 y2834 w52f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls84 ws93\">(3,1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs38a\">Set<span class=\"_ _2\"></span>tleme<span class=\"_ _2\"></span>nt of tracker sha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>s with KMP<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs38b\">During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, 35,676 (FY22: 102,991) shar<span class=\"_ _0\"></span>es wer<span class=\"_ _0\"></span>e issued to <span class=\"_ _0\"></span>the Chief<span class=\"_ _0\"></span> Executiv<span class=\"_ _0\"></span><span class=\"_ _2e2\">e Officer (</span><span class=\"_ _0\"></span>CEO<span class=\"_ _0\"></span>) as part o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the annual track<span class=\"_ _0\"></span>er </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs38c\">shares settlement. Of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the 12 track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e businesses in which <span class=\"_ _0\"></span>the CEO held inter<span class=\"_ _0\"></span><span class=\"_ _2e2\">ests, five </span><span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e recommended f<span class=\"_ _0\"></span>or a <span class=\"_ _0\"></span>full or partial </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs38d\">buyout, each having been assessed against <span class=\"_ _0\"></span>the normally<span class=\"_ _0\"></span> applied criteria. T<span class=\"_ _0\"></span>he o<span class=\"_ _0\"></span>verall buy<span class=\"_ _0\"></span><span class=\"_ _2e2\">out offer</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the CEO <span class=\"_ _0\"></span>was \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs38e\"><span class=\"_ _2e2\">(FY22: \u00a30.5 million</span><span class=\"_ _0\"></span>) of<span class=\"_ _0\"></span> which \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million (FY22: \u00a30<span class=\"_ _0\"></span>.4 million<span class=\"_ _0\"></span>) was accep<span class=\"_ _0\"></span>ted and settled in ST<span class=\"_ _0\"></span>hree plc<span class=\"_ _0\"></span>\u2019s shar<span class=\"_ _0\"></span>es.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs38f\">T<span class=\"_ _0\"></span>hree (FY22: <span class=\"_ _0\"></span>two<span class=\"_ _0\"></span>) other<span class=\"_ _0\"></span> members of<span class=\"_ _0\"></span> KMP<span class=\"_ _0\"></span> wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e also offer</span><span class=\"_ _0\"></span>ed a full or<span class=\"_ _0\"></span> partial buyout in FY23. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>heir<span class=\"_ _0\"></span> to<span class=\"_ _0\"></span><span class=\"_ _2e2\">tal buyout offer</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>was \u00a30<span class=\"_ _0\"></span>.7 million </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs390\">(FY22: \u00a31.0 million<span class=\"_ _0\"></span>) of<span class=\"_ _0\"></span> which \u00a30<span class=\"_ _0\"></span>.6 million (FY22: \u00a30<span class=\"_ _0\"></span>.8 million<span class=\"_ _0\"></span>) w<span class=\"_ _0\"></span>as accepted and settled in ST<span class=\"_ _0\"></span>hree plc<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s shares. No purchase or<span class=\"_ _0\"></span> sales </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs391\">transactions w<span class=\"_ _0\"></span>ere entered in<span class=\"_ _0\"></span>to between <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> and its subsidiaries.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs392\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs393\"><table class=\"s w530 h9b\" id=\"_0cc18fdb-b286-491f-a195-191b06ce04b5\"><tr><td></td><td class=\"t m0 x290 h29 y29ac ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x291 h26 y29ac ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y29ad ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y29ad ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y29ae ff2 fs3 fc2 sc0 ls5 ws0\">Y<span class=\"_ _5\"></span>ear-end balances arising from <span class=\"_ _0\"></span>transactions with related parties<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y2833 w531 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Investmen<span class=\"_ _0\"></span>ts in subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x842 y2833 w3b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">223<span class=\"_ _2\"></span>,625<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x843 y2833 w532 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">215,218<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w533 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Amounts due to subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x844 y2834 w534 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls32 wsfb\">(85<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x845 y2834 w535 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">(50<span class=\"_ _2\"></span>,78<span class=\"_ _2\"></span>1)</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "22 <span class=\"_ _3f\"> </span>Related part<span class=\"_ _2\"></span>y transac<span class=\"_ _2\"></span>tions<span class=\"_ _2e2\"> </span>Group<span class=\"_ _2e2\"> </span>Balances and transactions <span class=\"_ _0\"></span>with subsidiaries <span class=\"_ _0\"></span>were eliminated on consolidation and ar<span class=\"_ _0\"></span>e not disclosed in <span class=\"_ _0\"></span>this note. <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ransactions between <span class=\"_ _0\"></span>the Group and its Dir<span class=\"_ _0\"></span>ectors and members of <span class=\"_ _0\"></span>the Ex<span class=\"_ _0\"></span>ecutive Committee, <span class=\"_ _0\"></span>who are deemed <span class=\"_ _0\"></span>to be ke<span class=\"_ _0\"></span>y managemen<span class=\"_ _0\"></span>t personnel, are disclosed below<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>Remune<span class=\"_ _2\"></span>ratio<span class=\"_ _2\"></span>n of ke<span class=\"_ _0\"></span>y manag<span class=\"_ _2\"></span>ement p<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>onne<span class=\"_ _2\"></span>l (KMP)<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s KMP comprises members of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Executiv<span class=\"_ _0\"></span>e Committee, other<span class=\"_ _0\"></span> members of <span class=\"_ _0\"></span>the Board o<span class=\"_ _0\"></span>f Dir<span class=\"_ _0\"></span>ectors and ke<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> managers who have authority<span class=\"_ _0\"></span> and responsibility<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> planning, directing and controlling <span class=\"_ _0\"></span>the activities of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup, directly<span class=\"_ _0\"></span> or<span class=\"_ _0\"></span> indirectly<span class=\"_ _0\"></span>. F<span class=\"_ _0\"></span>urther details of<span class=\"_ _0\"></span> Directors<span class=\"_ _0\"></span>\u2019 remuneration are included in <span class=\"_ _0\"></span>the Directors<span class=\"_ _0\"></span>\u2019 remuneration report on pages 117 <span class=\"_ _0\"></span>to 119<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he to<span class=\"_ _0\"></span>tal number of<span class=\"_ _0\"></span> KMP<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear <span class=\"_ _0\"></span>was 15 (FY22: 14<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>otal remuneration for<span class=\"_ _0\"></span> members of<span class=\"_ _0\"></span> KMP<span class=\"_ _5\"></span>, including thr<span class=\"_ _0\"></span>ee (FY22: sev<span class=\"_ _0\"></span>en) members who left <span class=\"_ _0\"></span>the business during <span class=\"_ _0\"></span><span class=\"_ _2e2\">the current financial </span><span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, is detailed below:<span class=\"_ _2e2\"> </span><table class=\"s w511 h99\" id=\"_8d631ad5-008e-4f74-a93a-b36b795ec184\"><tr><td></td><td class=\"c n x258 y28ff w258 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28ff w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w512 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Short-term emplo<span class=\"_ _0\"></span><span class=\"_ _2e2\">yee benefits<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x5b3 y28b6 w513 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5,7<span class=\"_ _2\"></span>95<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82d y28b6 w36e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls74 ws39\">6<span class=\"_ _2\"></span>,452<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w514 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Share-based payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82e y28b7 w515 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">681<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82f y28b7 w516 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">1<span class=\"_ _2\"></span>,49<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w517 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span><span class=\"_ _2e2\">ost-employment benefits<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x830 y283c w4b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">136<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x831 y283c w518 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">20<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w519 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span><span class=\"_ _2e2\">ermination benefits<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x832 y2833 w51a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">1<span class=\"_ _2\"></span>70<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x833 y2833 w51b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">87<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a4 y2834 w51c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">6,7<span class=\"_ _2\"></span>82<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x834 y2834 w51d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>234<span class=\"_ _2e2\"> </span></div></td></tr></table>C<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ny<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> has related party<span class=\"_ _0\"></span> relationships <span class=\"_ _0\"></span>with its subsidiaries, <span class=\"_ _0\"></span>with members of its B<span class=\"_ _0\"></span>oard and ke<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> managers. T<span class=\"_ _5\"></span>he Directors\u2019 remuneration <span class=\"_ _0\"></span>which the<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>eceive <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> is disclosed in the Dir<span class=\"_ _0\"></span>ectors\u2019 remuneration r<span class=\"_ _0\"></span>eport. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Company<span class=\"_ _0\"></span> did not hav<span class=\"_ _0\"></span>e any<span class=\"_ _0\"></span> transactions <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the Directors during <span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> other<span class=\"_ _0\"></span> than <span class=\"_ _0\"></span>those disclosed in the Dir<span class=\"_ _0\"></span>ectors\u2019 remunera<span class=\"_ _0\"></span>tion report and below<span class=\"_ _0\"></span>. Details of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transactions between <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> and other<span class=\"_ _0\"></span> related parties are disclosed belo<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span><table class=\"s w51e h9a\" id=\"_5c05761b-c7e3-4013-bafc-df5e2c1b129f\"><tr><td></td><td class=\"c n x258 y29aa w258 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y29aa w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29ab ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>ransactions with the related parties during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b4 w51f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Dividend income receiv<span class=\"_ _0\"></span>ed from subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x3ee y28b4 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x835 y28b4 w520 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls25 ws5\">101,40<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w521 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Investmen<span class=\"_ _0\"></span>ts in subsidiaries (note 11)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x836 y28b5 w522 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">(<span class=\"_ _0\"></span>8,455<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x837 y28b5 w4a2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">(10,<span class=\"_ _0\"></span>111)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d2 w523 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Impairment of<span class=\"_ _0\"></span> investments in subsidiaries (<span class=\"_ _0\"></span>note 11)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x838 y28d2 w524 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse8 ws109\">(4<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x839 y28d2 w525 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsa1 wsad\">(940<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w526 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Settlement of<span class=\"_ _0\"></span> track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es with KMP<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83a y28b7 w527 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls36 ws92\">(5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83b y28b7 w528 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">(1<span class=\"_ _28\"></span>,14<span class=\"_ _28\"></span>3)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w529 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Loans and adv<span class=\"_ _0\"></span>ances received <span class=\"_ _0\"></span>from/(r<span class=\"_ _0\"></span>epaid to<span class=\"_ _0\"></span>) subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83c y283c w52a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">34,980<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83d y283c w1ef h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls2f ws43\">(51<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w52b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Interest income receiv<span class=\"_ _0\"></span>ed from subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83e y2833 w52c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x83f y2833 w393 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w52d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Interest paid b<span class=\"_ _0\"></span>y subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x840 y2834 w52e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lse8 ws109\">(4<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>5<span class=\"_ _2\"></span>1<span class=\"_ _28\"></span>2)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x841 y2834 w52f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls84 ws93\">(3,1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>3)<span class=\"_ _2e2\"> </span></div></td></tr></table>Set<span class=\"_ _2\"></span>tleme<span class=\"_ _2\"></span>nt of tracker sha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>s with KMP<span class=\"_ _2e2\"> </span>During the <span class=\"_ _0\"></span>year<span class=\"_ _5\"></span>, 35,676 (FY22: 102,991) shar<span class=\"_ _0\"></span>es wer<span class=\"_ _0\"></span>e issued to <span class=\"_ _0\"></span>the Chief<span class=\"_ _0\"></span> Executiv<span class=\"_ _0\"></span><span class=\"_ _2e2\">e Officer (</span><span class=\"_ _0\"></span>CEO<span class=\"_ _0\"></span>) as part o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the annual track<span class=\"_ _0\"></span>er shares settlement. Of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the 12 track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>e businesses in which <span class=\"_ _0\"></span>the CEO held inter<span class=\"_ _0\"></span><span class=\"_ _2e2\">ests, five </span><span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e recommended f<span class=\"_ _0\"></span>or a <span class=\"_ _0\"></span>full or partial buyout, each having been assessed against <span class=\"_ _0\"></span>the normally<span class=\"_ _0\"></span> applied criteria. T<span class=\"_ _0\"></span>he o<span class=\"_ _0\"></span>verall buy<span class=\"_ _0\"></span><span class=\"_ _2e2\">out offer</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the CEO <span class=\"_ _0\"></span>was \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million <span class=\"_ _2e2\">(FY22: \u00a30.5 million</span><span class=\"_ _0\"></span>) of<span class=\"_ _0\"></span> which \u00a30<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1 million (FY22: \u00a30<span class=\"_ _0\"></span>.4 million<span class=\"_ _0\"></span>) was accep<span class=\"_ _0\"></span>ted and settled in ST<span class=\"_ _0\"></span>hree plc<span class=\"_ _0\"></span>\u2019s shar<span class=\"_ _0\"></span>es.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>hree (FY22: <span class=\"_ _0\"></span>two<span class=\"_ _0\"></span>) other<span class=\"_ _0\"></span> members of<span class=\"_ _0\"></span> KMP<span class=\"_ _0\"></span> wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e also offer</span><span class=\"_ _0\"></span>ed a full or<span class=\"_ _0\"></span> partial buyout in FY23. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>heir<span class=\"_ _0\"></span> to<span class=\"_ _0\"></span><span class=\"_ _2e2\">tal buyout offer</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>was \u00a30<span class=\"_ _0\"></span>.7 million (FY22: \u00a31.0 million<span class=\"_ _0\"></span>) of<span class=\"_ _0\"></span> which \u00a30<span class=\"_ _0\"></span>.6 million (FY22: \u00a30<span class=\"_ _0\"></span>.8 million<span class=\"_ _0\"></span>) w<span class=\"_ _0\"></span>as accepted and settled in ST<span class=\"_ _0\"></span>hree plc<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s shares. No purchase or<span class=\"_ _0\"></span> sales transactions w<span class=\"_ _0\"></span>ere entered in<span class=\"_ _0\"></span>to between <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> and its subsidiaries.<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w530 h9b\" id=\"_0cc18fdb-b286-491f-a195-191b06ce04b5\"><tr><td></td><td class=\"t m0 x290 h29 y29ac ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x291 h26 y29ac ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x295 h29 y29ad ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x296 h26 y29ad ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h5 y29ae ff2 fs3 fc2 sc0 ls5 ws0\">Y<span class=\"_ _5\"></span>ear-end balances arising from <span class=\"_ _0\"></span>transactions with related parties<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x258 y2833 w531 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Investmen<span class=\"_ _0\"></span>ts in subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x842 y2833 w3b9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">223<span class=\"_ _2\"></span>,625<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x843 y2833 w532 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">215,218<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w533 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Amounts due to subsidiaries<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x844 y2834 w534 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls32 wsfb\">(85<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>1)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x845 y2834 w535 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">(50<span class=\"_ _2\"></span>,78<span class=\"_ _2\"></span>1)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Remune<span class=\"_ _2\"></span>ratio<span class=\"_ _2\"></span>n of ke<span class=\"_ _0\"></span>y manag<span class=\"_ _2\"></span>ement p<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>onne<span class=\"_ _2\"></span>l (KMP)<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s KMP comprises members of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Executiv<span class=\"_ _0\"></span>e Committee, other<span class=\"_ _0\"></span> members of <span class=\"_ _0\"></span>the Board o<span class=\"_ _0\"></span>f Dir<span class=\"_ _0\"></span>ectors and ke<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> managers who have authority<span class=\"_ _0\"></span> and responsibility<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> planning, directing and controlling <span class=\"_ _0\"></span>the activities of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup, directly<span class=\"_ _0\"></span> or<span class=\"_ _0\"></span> indirectly<span class=\"_ _0\"></span>. F<span class=\"_ _0\"></span>urther details of<span class=\"_ _0\"></span> Directors<span class=\"_ _0\"></span>\u2019 remuneration are included in <span class=\"_ _0\"></span>the Directors<span class=\"_ _0\"></span>\u2019 remuneration report on pages 117 <span class=\"_ _0\"></span>to 119<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he to<span class=\"_ _0\"></span>tal number of<span class=\"_ _0\"></span> KMP<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear <span class=\"_ _0\"></span>was 15 (FY22: 14<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>otal remuneration for<span class=\"_ _0\"></span> members of<span class=\"_ _0\"></span> KMP<span class=\"_ _5\"></span>, including thr<span class=\"_ _0\"></span>ee (FY22: sev<span class=\"_ _0\"></span>en) members who left <span class=\"_ _0\"></span>the business during <span class=\"_ _0\"></span><span class=\"_ _2e2\">the current financial </span><span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, is detailed below:<span class=\"_ _2e2\"> </span><table class=\"s w511 h99\" id=\"_8d631ad5-008e-4f74-a93a-b36b795ec184\"><tr><td></td><td class=\"c n x258 y28ff w258 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28ff w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w512 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Short-term emplo<span class=\"_ _0\"></span><span class=\"_ _2e2\">yee benefits<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x5b3 y28b6 w513 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">5,7<span class=\"_ _2\"></span>95<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82d y28b6 w36e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls74 ws39\">6<span class=\"_ _2\"></span>,452<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w514 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Share-based payments<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82e y28b7 w515 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">681<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x82f y28b7 w516 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">1<span class=\"_ _2\"></span>,49<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w517 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span><span class=\"_ _2e2\">ost-employment benefits<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x830 y283c w4b2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">136<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x831 y283c w518 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">20<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w519 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span><span class=\"_ _2e2\">ermination benefits<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x832 y2833 w51a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls41 ws47\">1<span class=\"_ _2\"></span>70<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x833 y2833 w51b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">87<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a4 y2834 w51c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">6,7<span class=\"_ _2\"></span>82<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x834 y2834 w51d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls76 wsb\">8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>234<span class=\"_ _2e2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "(i)  Capital risk managemen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s objectives <span class=\"_ _0\"></span>when managing capital are to saf<span class=\"_ _0\"></span>eguard <span class=\"_ _0\"></span>the Group and its subsidiaries\u2019 ability<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to continue as going concerns to pro<span class=\"_ _0\"></span>vide returns f<span class=\"_ _0\"></span>or shar<span class=\"_ _0\"></span><span class=\"_ _2e2\">eholders and benefits for</span><span class=\"_ _0\"></span> other<span class=\"_ _0\"></span> stak<span class=\"_ _0\"></span>eholders and to maintain an op<span class=\"_ _0\"></span>timal capital structure to minimise <span class=\"_ _0\"></span>the cost of<span class=\"_ _0\"></span> capital.<span class=\"_ _2e2\"> </span>In order<span class=\"_ _0\"></span> to maintain or<span class=\"_ _0\"></span> adjust the capital structur<span class=\"_ _0\"></span>e, the Gr<span class=\"_ _0\"></span>oup may<span class=\"_ _0\"></span> adjust the amoun<span class=\"_ _0\"></span>t of dividends paid <span class=\"_ _0\"></span>to shareholders, dela<span class=\"_ _0\"></span>y or reduce <span class=\"_ _0\"></span>the settlement of<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares, sell assets <span class=\"_ _0\"></span>to reduce debt, r<span class=\"_ _0\"></span>eturn capital to shar<span class=\"_ _0\"></span>eholders or issue ne<span class=\"_ _0\"></span>w shares, subject to applicable rules. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019s polic<span class=\"_ _0\"></span>y is <span class=\"_ _0\"></span>to settle <span class=\"_ _0\"></span>the v<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> shares in <span class=\"_ _0\"></span>the Company\u2019<span class=\"_ _0\"></span>s shares. During <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, certain <span class=\"_ _0\"></span>vested and unv<span class=\"_ _0\"></span>ested track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>es w<span class=\"_ _0\"></span>ere settled b<span class=\"_ _0\"></span>y issue of<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> shares or<span class=\"_ _0\"></span> using <span class=\"_ _0\"></span>treasury<span class=\"_ _0\"></span> shares purchased <span class=\"_ _0\"></span>from the mark<span class=\"_ _0\"></span>et (<span class=\"_ _0\"></span>note 19(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>)).<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he capital structure of<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup consists of<span class=\"_ _0\"></span> equity a<span class=\"_ _0\"></span>ttributable to owners o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the parent of<span class=\"_ _0\"></span> \u00a3222.9 million (FY22: \u00a3200<span class=\"_ _0\"></span>.4 million), comprising share capital, share pr<span class=\"_ _0\"></span>emium, other r<span class=\"_ _0\"></span>eserves and r<span class=\"_ _0\"></span>etained earnings as disclosed in the Consolidated S<span class=\"_ _0\"></span>tatement of Changes in Equity<span class=\"_ _0\"></span> and net cash of<span class=\"_ _0\"></span> \u00a383.2 million (FY22: \u00a365.4 million<span class=\"_ _0\"></span>), comprising cash and cash equivalents less bank o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft (no<span class=\"_ _0\"></span><span class=\"_ _2e2\">te 13).<span class=\"_ _2e2\"> </span></span>Excep<span class=\"_ _0\"></span>t for<span class=\"_ _0\"></span> compliance with certain bank co<span class=\"_ _0\"></span>venan<span class=\"_ _0\"></span>ts (note 23(b<span class=\"_ _5\"></span>)(iii)), the Gr<span class=\"_ _0\"></span>oup is not subject to an<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xternally<span class=\"_ _0\"></span> imposed capital requirements.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "(ii) <span class=\"_ _3b\"> </span>Foreign cu<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>ncy exchange ri<span class=\"_ _2\"></span>sk man<span class=\"_ _2\"></span>agement<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group uses S<span class=\"_ _0\"></span>terling as its presentation currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>. I<span class=\"_ _0\"></span>t undertakes <span class=\"_ _0\"></span>transactions in a number o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>encies. Consequently<span class=\"_ _0\"></span>, exposures <span class=\"_ _0\"></span>to ex<span class=\"_ _0\"></span><span class=\"_ _2e2\">change rate fluctua</span><span class=\"_ _0\"></span>tions do arise. Such ex<span class=\"_ _0\"></span>change rate mov<span class=\"_ _0\"></span><span class=\"_ _2e2\">ements affect </span><span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s transactional re<span class=\"_ _0\"></span>venues, cost o<span class=\"_ _0\"></span>f sales, the <span class=\"_ _0\"></span>translation of<span class=\"_ _0\"></span> earnings and the net asse<span class=\"_ _0\"></span>ts/liabilities of its o<span class=\"_ _0\"></span>verseas opera<span class=\"_ _0\"></span>tions.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is also e<span class=\"_ _0\"></span>xposed to <span class=\"_ _0\"></span>foreign currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> risks fr<span class=\"_ _0\"></span>om the <span class=\"_ _0\"></span>value o<span class=\"_ _0\"></span>f net in<span class=\"_ _0\"></span>vestments outside <span class=\"_ _0\"></span>the United Kingdom. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he intercompan<span class=\"_ _0\"></span>y loans which ar<span class=\"_ _0\"></span>e trea<span class=\"_ _0\"></span>ted as net inv<span class=\"_ _0\"></span>estments in for<span class=\"_ _0\"></span>eign operations are not planned <span class=\"_ _0\"></span>to be settled in <span class=\"_ _0\"></span>the for<span class=\"_ _0\"></span>eseeable future as <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> are deemed to be a part of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the investmen<span class=\"_ _0\"></span>t. T<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span>efore, e<span class=\"_ _0\"></span><span class=\"_ _2e2\">xchange diff</span><span class=\"_ _0\"></span>erences arising fr<span class=\"_ _0\"></span>om the <span class=\"_ _0\"></span>translation of<span class=\"_ _0\"></span> the ne<span class=\"_ _0\"></span>t investment loans ar<span class=\"_ _0\"></span>e taken in<span class=\"_ _0\"></span>to equity<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s businesses generally raise in<span class=\"_ _0\"></span>voices and incur<span class=\"_ _0\"></span> expenses in <span class=\"_ _0\"></span>their local currencies. L<span class=\"_ _0\"></span>ocal currenc<span class=\"_ _0\"></span>y cash generated is remitted <span class=\"_ _0\"></span>via intercompan<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>transfers <span class=\"_ _0\"></span>to the United Kingdom. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Gr<span class=\"_ _0\"></span>oup generally con<span class=\"_ _0\"></span>verts <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> balances into Sterling <span class=\"_ _0\"></span>to <span class=\"_ _2e2\">manage its cash flow</span><span class=\"_ _0\"></span>s.<span class=\"_ _2e2\"> </span>Foreign currency sensitivit<span class=\"_ _2\"></span>y analysis<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is mainly<span class=\"_ _0\"></span> exposed <span class=\"_ _0\"></span>to the E<span class=\"_ _0\"></span>uro and <span class=\"_ _0\"></span>the US Dollar<span class=\"_ _0\"></span>. If<span class=\"_ _0\"></span> the E<span class=\"_ _0\"></span>uro or<span class=\"_ _0\"></span> the US Dollar<span class=\"_ _0\"></span> strengthened against S<span class=\"_ _0\"></span>terling by<span class=\"_ _0\"></span> a mov<span class=\"_ _0\"></span>ement of<span class=\"_ _0\"></span> 10%, the anticipated impact on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s results in <span class=\"_ _0\"></span>terms of <span class=\"_ _0\"></span>translational exposur<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span><span class=\"_ _2e2\">ould be an increase in profit be</span><span class=\"_ _0\"></span>fore income tax of<span class=\"_ _0\"></span> \u00a38.7 million and \u00a32.<span class=\"_ _0\"></span>6 million (FY22: \u00a36.9 million and \u00a33.4 million<span class=\"_ _0\"></span>) r<span class=\"_ _0\"></span>espectively<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>with a similar<span class=\"_ _0\"></span> decrease if<span class=\"_ _0\"></span> the E<span class=\"_ _0\"></span>uro or <span class=\"_ _0\"></span>the US Dollar <span class=\"_ _0\"></span>weak<span class=\"_ _0\"></span>ened against Sterling b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> 10%.<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>)  Inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>t ra<span class=\"_ _2\"></span>te risk m<span class=\"_ _2\"></span>anagem<span class=\"_ _2\"></span>ent<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is e<span class=\"_ _0\"></span>xposed to inter<span class=\"_ _0\"></span>est rate risk from <span class=\"_ _0\"></span>the possibility<span class=\"_ _0\"></span> that changes in inter<span class=\"_ _0\"></span><span class=\"_ _2e2\">est rates will aff</span><span class=\"_ _0\"></span>ect futur<span class=\"_ _0\"></span><span class=\"_ _2e2\">e cash flow</span><span class=\"_ _0\"></span>s or <span class=\"_ _0\"></span>the fair values of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> its financial instrumen</span><span class=\"_ _0\"></span>ts, principally <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities. T</span><span class=\"_ _5\"></span><span class=\"_ _2e2\">he Group finances its operations thr</span><span class=\"_ _0\"></span>ough a mixture of<span class=\"_ _0\"></span> retained <span class=\"_ _2e2\">profit and </span><span class=\"_ _0\"></span>the RCF<span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>he Group does not hedge <span class=\"_ _0\"></span>the exposur<span class=\"_ _0\"></span>e to <span class=\"_ _0\"></span>variations in in<span class=\"_ _0\"></span>terest rates.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>aking into considera<span class=\"_ _0\"></span>tion all v<span class=\"_ _0\"></span>ariable rate borrowings and bank balances a<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>, if <span class=\"_ _0\"></span>the interest rate pa<span class=\"_ _0\"></span>yable or receivable mo<span class=\"_ _0\"></span>ved b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> 100 basis points in either dir<span class=\"_ _0\"></span><span class=\"_ _2e2\">ection, the eff</span><span class=\"_ _0\"></span>ect to <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>would be minimal. 100 basis points <span class=\"_ _0\"></span>was used on <span class=\"_ _0\"></span>the assumption <span class=\"_ _0\"></span>that applicable interest rates are no<span class=\"_ _0\"></span>t likely<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to mov<span class=\"_ _0\"></span>e by<span class=\"_ _0\"></span> more <span class=\"_ _0\"></span>than this basis giv<span class=\"_ _0\"></span>en the pattern o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est rate mov<span class=\"_ _0\"></span>ements in recent years.<span class=\"_ _2e2\"> </span>(<span class=\"_ _0\"></span>vi)  Inte<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>st r<span class=\"_ _2\"></span>ate pr<span class=\"_ _2\"></span><span class=\"_ _2e2\">ofile of financ</span><span class=\"_ _2\"></span>ial as<span class=\"_ _2\"></span>sets and l<span class=\"_ _2\"></span>iabili<span class=\"_ _2\"></span>ties<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t the reporting da<span class=\"_ _0\"></span>te, the Gr<span class=\"_ _0\"></span>oup and the Company<span class=\"_ _0\"></span> did not ha<span class=\"_ _0\"></span>ve an<span class=\"_ _0\"></span><span class=\"_ _2e2\">y significant </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities exposed </span><span class=\"_ _0\"></span>to interest rate risk. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he only <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial assets </span><span class=\"_ _0\"></span>which accrued interest <span class=\"_ _0\"></span>were cash and cash equiv<span class=\"_ _0\"></span>alents (<span class=\"_ _0\"></span>note 13) <span class=\"_ _0\"></span>with maturity o<span class=\"_ _0\"></span>f less <span class=\"_ _0\"></span>than a <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> and wer<span class=\"_ _0\"></span>e subject to <span class=\"_ _0\"></span><span class=\"_ _2e2\">floating interest income.<span class=\"_ _2e2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Foreign currency sensitivit<span class=\"_ _2\"></span>y analysis<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group is mainly<span class=\"_ _0\"></span> exposed <span class=\"_ _0\"></span>to the E<span class=\"_ _0\"></span>uro and <span class=\"_ _0\"></span>the US Dollar<span class=\"_ _0\"></span>. If<span class=\"_ _0\"></span> the E<span class=\"_ _0\"></span>uro or<span class=\"_ _0\"></span> the US Dollar<span class=\"_ _0\"></span> strengthened against S<span class=\"_ _0\"></span>terling by<span class=\"_ _0\"></span> a mov<span class=\"_ _0\"></span>ement of<span class=\"_ _0\"></span> 10%, the anticipated impact on <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s results in <span class=\"_ _0\"></span>terms of <span class=\"_ _0\"></span>translational exposur<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span><span class=\"_ _2e2\">ould be an increase in profit be</span><span class=\"_ _0\"></span>fore income tax of<span class=\"_ _0\"></span> \u00a38.7 million and \u00a32.<span class=\"_ _0\"></span>6 million (FY22: \u00a36.9 million and \u00a33.4 million<span class=\"_ _0\"></span>) r<span class=\"_ _0\"></span>espectively<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>with a similar<span class=\"_ _0\"></span> decrease if<span class=\"_ _0\"></span> the E<span class=\"_ _0\"></span>uro or <span class=\"_ _0\"></span>the US Dollar <span class=\"_ _0\"></span>weak<span class=\"_ _0\"></span>ened against Sterling b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> 10%.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "(iii) <span class=\"_ _3b\"> </span>Liquid<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>k manage<span class=\"_ _2\"></span>ment<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s treasury<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>function centrally coor<span class=\"_ _0\"></span>dinates relationships <span class=\"_ _0\"></span>with banks, manages borro<span class=\"_ _0\"></span>wing requirements, <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>eign exchange needs and cash management. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group has access <span class=\"_ _0\"></span>to a committed RCF of<span class=\"_ _0\"></span> \u00a350<span class=\"_ _0\"></span>.0 million along <span class=\"_ _0\"></span>with an uncommitted \u00a330.<span class=\"_ _0\"></span>0 million accordion facility<span class=\"_ _0\"></span> in place <span class=\"_ _0\"></span>with HSBC and Citibank, giving the Gr<span class=\"_ _0\"></span>oup an option to incr<span class=\"_ _0\"></span>ease its to<span class=\"_ _0\"></span>tal borrowings under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>facility to \u00a380.<span class=\"_ _0\"></span>0 million. <span class=\"_ _0\"></span>All these <span class=\"_ _0\"></span>facilities remained undrawn on 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2023 and 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2022. T<span class=\"_ _5\"></span>he Group also has an<span class=\"_ _2\"></span> uncommitted \u00a35.0 million o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>draft facility<span class=\"_ _0\"></span> with HSBC of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>which \u00a3nil (FY22: \u00a30.4 million<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>was used at the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear end. T<span class=\"_ _0\"></span>he RCF is subject <span class=\"_ _0\"></span>to certain cov<span class=\"_ _0\"></span>enants requiring <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span><span class=\"_ _2e2\">to maintain financial ratios o</span><span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> interest co<span class=\"_ _0\"></span>ver<span class=\"_ _5\"></span>, leverage and guarantor cov<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>he Group complied with these covenants thr<span class=\"_ _0\"></span>oughout the year<span class=\"_ _5\"></span>.<span class=\"_ _2e2\"> </span>(1) <span class=\"_ _a3\"> </span>Interest cov<span class=\"_ _0\"></span>er: the ratio o<span class=\"_ _0\"></span>f EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> to net <span class=\"_ _0\"></span><span class=\"_ _2e2\">finance charges shall not be less </span><span class=\"_ _0\"></span>than the ra<span class=\"_ _0\"></span>tio of 4:1 at an<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> time;<span class=\"_ _2e2\"> </span>(2)   <span class=\"_ _135\"></span>Lev<span class=\"_ _0\"></span>erage: the ratio o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>total net debt on <span class=\"_ _0\"></span>the last day<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> a period to <span class=\"_ _0\"></span>the adjusted EBITD<span class=\"_ _0\"></span>A in r<span class=\"_ _0\"></span>espect of<span class=\"_ _0\"></span> that period shall not e<span class=\"_ _0\"></span>xceed the ratio of<span class=\"_ _0\"></span> 3:1; and<span class=\"_ _2e2\"> </span>(3)   <span class=\"_ _2b\"></span>Guarantor co<span class=\"_ _0\"></span>ver: <span class=\"_ _0\"></span>the aggregate adjusted EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> and gross assets of<span class=\"_ _0\"></span> all the guarantor<span class=\"_ _0\"></span> subsidiaries must at all <span class=\"_ _0\"></span>times represen<span class=\"_ _0\"></span>t at least 80% of<span class=\"_ _0\"></span> the adjusted EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> and gross assets of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group as a <span class=\"_ _0\"></span>whole.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he table belo<span class=\"_ _0\"></span>w show<span class=\"_ _0\"></span>s the maturity<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span><span class=\"_ _2e2\">file of </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">the financial liabilities </span><span class=\"_ _0\"></span>which are held at amortised cost based on <span class=\"_ _0\"></span>the contractual (<span class=\"_ _0\"></span>undiscounted) amounts pay<span class=\"_ _0\"></span>able on the date o<span class=\"_ _0\"></span>f r<span class=\"_ _0\"></span>epayment:<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w57e h9f\" id=\"_54bb7979-0924-4ab6-9f36-297d608907ee\"><tr><td></td><td class=\"t m0 x88c h29 y29d0 ff2 fs19 fc2 sc0 ls5 ws0\">Lease  </td><td></td><td class=\"t m0 x86b h29 y29d1 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>rade and o<span class=\"_ _0\"></span>ther pay<span class=\"_ _0\"></span>ables, </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x86b h29 y29d2 ff2 fs19 fc2 sc0 ls5 ws0\">including bank over<span class=\"_ _0\"></span>drafts<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x8ae h29 y29d3 ff2 fs19 fc2 sc0 ls5 ws0\">liabilities  </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8af h29 y29d4 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></td><td class=\"c n x8b0 y29d5 w269 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Group<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b1 y29d5 w4d h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Company<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29d6 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y29d7 w461 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">Within one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b2 y29d7 w57f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">13,430<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b3 y29d7 w580 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">176,75<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b4 y29d7 w581 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">8<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29d8 w582 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws2f\">More than one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b5 y29d8 w583 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">18,037<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b6 y29d8 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b7 y29d8 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x8b8 y29d9 w584 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">31,<span class=\"_ _2\"></span>467<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8b9 y29d9 w580 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">176,75<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ba y29d9 w585 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">8<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29da ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y283c w586 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Within one y<span class=\"_ _0\"></span>ear (<span class=\"_ _0\"></span>restated \u2013 see note 23(<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>) abov<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bb y283c w587 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls49 ws17\">11<span class=\"_ _2\"></span>,023<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bc y283c w588 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">19<span class=\"_ _2\"></span>1,<span class=\"_ _2\"></span>593<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bd y283c w589 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>3,602<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w582 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws2f\">More than one year<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8be y2833 w127 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls76 wsb\">23,<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8bf y2833 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c0 y2833 wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x8b8 y2834 w58a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls75 ws36\">34,<span class=\"_ _2\"></span>27<span class=\"_ _2\"></span>7<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c1 y2834 w588 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 lsc3 wsd5\">19<span class=\"_ _2\"></span>1,<span class=\"_ _2\"></span>593<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c2 y2834 w589 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>3,602<span class=\"_ _2e2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "(iv)  Cr<span class=\"_ _2\"></span>edit r<span class=\"_ _2\"></span>isk man<span class=\"_ _2\"></span>ageme<span class=\"_ _2\"></span>nt<span class=\"_ _2e2\"> </span>Risk man<span class=\"_ _0\"></span>agement<span class=\"_ _2e2\"> </span>Credit risk ref<span class=\"_ _0\"></span>ers to <span class=\"_ _0\"></span>the risk tha<span class=\"_ _0\"></span>t a counterparty <span class=\"_ _0\"></span>will default on its contractual obligations r<span class=\"_ _0\"></span><span class=\"_ _2e2\">esulting in financial loss </span><span class=\"_ _0\"></span>to the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2e2\"> </span>In the normal course of<span class=\"_ _0\"></span> business, <span class=\"_ _0\"></span>the Group participates in cash pooling arrangements <span class=\"_ _0\"></span>with its counterparty<span class=\"_ _0\"></span> bank. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he maximum exposure <span class=\"_ _0\"></span>to a single banking group <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> deposits and funds held on account at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end was \u00a358.4 million (FY22: \u00a340<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6 million). T<span class=\"_ _0\"></span>he Group <span class=\"_ _0\"></span>will not accept an<span class=\"_ _0\"></span>y counterparty<span class=\"_ _0\"></span> bank <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> its deposits unless it has been awarded a minimum recognised cr<span class=\"_ _0\"></span>edit rating of A3/Prime-<span class=\"_ _0\"></span>2 (Moody\u2019<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>). Some local banks in emerging mark<span class=\"_ _0\"></span>ets may<span class=\"_ _0\"></span> hav<span class=\"_ _0\"></span>e low<span class=\"_ _0\"></span>er ratings but <span class=\"_ _0\"></span>the funds at risk <span class=\"_ _0\"></span>will be small. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group will permit exposures <span class=\"_ _0\"></span>with individual counterparty<span class=\"_ _0\"></span> banks and e<span class=\"_ _0\"></span>xposure types up <span class=\"_ _0\"></span><span class=\"_ _2e2\">to pre-defined limits as part o</span><span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>treasury policy<span class=\"_ _5\"></span>. Exposure to all transaction limits is monitor<span class=\"_ _0\"></span>ed daily<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group mitigates its cr<span class=\"_ _0\"></span>edit risk from <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables by<span class=\"_ _0\"></span> using a credit rating agenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>to assess new<span class=\"_ _0\"></span> clients and payment history<span class=\"_ _0\"></span> to consider <span class=\"_ _0\"></span>further cr<span class=\"_ _0\"></span>edit extensions <span class=\"_ _0\"></span>to existing clients. In addition, <span class=\"_ _0\"></span>the spread of<span class=\"_ _0\"></span> the clien<span class=\"_ _0\"></span>t base (<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>er 7<span class=\"_ _5\"></span>,200 clients<span class=\"_ _0\"></span>) helps <span class=\"_ _0\"></span>to mitigate the risk of<span class=\"_ _0\"></span> individual client failure ha<span class=\"_ _0\"></span>ving a material impact on the G<span class=\"_ _0\"></span>roup.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group does not <span class=\"_ _0\"></span>typically<span class=\"_ _0\"></span> renegotiate <span class=\"_ _0\"></span>the terms o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables; hence the outstanding balance is included in <span class=\"_ _0\"></span>the analysis based on the original pa<span class=\"_ _0\"></span>yment terms. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>here <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e no significant renegotiated balances outstanding a</span><span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end. T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s credit risk fr<span class=\"_ _0\"></span>om loans given <span class=\"_ _0\"></span>to certain track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>eholders (no<span class=\"_ _0\"></span>te 12) is immaterial. In FY23, one loan <span class=\"_ _0\"></span>was repaid in <span class=\"_ _0\"></span>full, and tw<span class=\"_ _0\"></span>o remain outstanding (FY22: thr<span class=\"_ _0\"></span>ee outstanding track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share loans<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the to<span class=\"_ _0\"></span>tal amount of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _0\"></span>1 million. Exposur<span class=\"_ _0\"></span>e to loans from individuals is regularly<span class=\"_ _0\"></span> monitored and <span class=\"_ _0\"></span>the individuals are ask<span class=\"_ _0\"></span>ed to se<span class=\"_ _0\"></span>ttle all or a portion of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>their outstanding balances <span class=\"_ _0\"></span>when their tracker<span class=\"_ _0\"></span> shares ar<span class=\"_ _0\"></span>e settled, when <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>e dividends or<span class=\"_ _0\"></span> if <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> leav<span class=\"_ _0\"></span>e the business.<span class=\"_ _2e2\"> </span>Climate-relate<span class=\"_ _2\"></span>d mat<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span>In the curr<span class=\"_ _0\"></span>ent y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the management <span class=\"_ _0\"></span>team continued to monitor<span class=\"_ _0\"></span> and mitigate any<span class=\"_ _0\"></span> potential de<span class=\"_ _0\"></span>terioration in clients\u2019 credit risk, in particular <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> a small proportion of<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s clients <span class=\"_ _0\"></span>which are e<span class=\"_ _0\"></span>xposed to ph<span class=\"_ _0\"></span>ysical and transition risk<span class=\"_ _0\"></span>s associated <span class=\"_ _0\"></span>with climate change. No material <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial impact or deterioration in our</span><span class=\"_ _0\"></span> clients<span class=\"_ _0\"></span>\u2019 ability <span class=\"_ _0\"></span>to settle <span class=\"_ _0\"></span>their debt obligations <span class=\"_ _0\"></span><span class=\"_ _2e2\">was identified.<span class=\"_ _2e2\"> </span></span>In line with <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s climate change strategy<span class=\"_ _0\"></span>, our<span class=\"_ _0\"></span> ambition is <span class=\"_ _0\"></span>to deliver<span class=\"_ _0\"></span> an appropriate lev<span class=\"_ _0\"></span>el of<span class=\"_ _0\"></span> ov<span class=\"_ _0\"></span>ersight of<span class=\"_ _0\"></span> ESG-related matters across our<span class=\"_ _0\"></span> global client-base. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his will help us <span class=\"_ _0\"></span>to assess how<span class=\"_ _0\"></span> our clients addr<span class=\"_ _0\"></span>ess ESG matters within <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> organisations, and whe<span class=\"_ _0\"></span>ther their policies meet our<span class=\"_ _0\"></span> standards and risk appe<span class=\"_ _0\"></span>tite.<span class=\"_ _2e2\"> </span>Cr<span class=\"_ _2\"></span>edit r<span class=\"_ _2\"></span>ating<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group uses <span class=\"_ _0\"></span>the follo<span class=\"_ _0\"></span>wing categories of<span class=\"_ _0\"></span> internal credit risk rating <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial assets </span><span class=\"_ _0\"></span>which are subject <span class=\"_ _0\"></span>to ECLs under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>three-stage<span class=\"_ _2\"></span> general approach. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">hese categories reflect </span><span class=\"_ _0\"></span>the respectiv<span class=\"_ _0\"></span>e credit risk and how<span class=\"_ _0\"></span> the loss pr<span class=\"_ _0\"></span>ovision is determined <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> each of<span class=\"_ _0\"></span> those categories.<span class=\"_ _2e2\"> </span><table class=\"s w58b ha0\" id=\"_7b7c8301-0ce3-4d32-ae61-038da755fced\"><tr><td class=\"c n x258 y29db w58c h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\">Category of<span class=\"_ _0\"></span> internal credit rating<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c3 y29db w58d h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Definition of ca</span><span class=\"_ _0\"></span>tegory<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c4 y29db w58e h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\">Basis of r<span class=\"_ _0\"></span>ecognition of ECLs<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29a1 w58f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span>erforming<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c5 y29a1 w590 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients hav<span class=\"_ _0\"></span>e a low risk of<span class=\"_ _0\"></span> default and a strong capacity<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to meet contractual<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x8c6 h6 y29dc ff6 fs3 fc2 sc0 ls5 ws0\">12-month E<span class=\"_ _0\"></span>CLs<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x8c7 h6 y29dd ff6 fs3 fc2 sc0 ls5 ws6\"><span class=\"_ _2e2\">cash flows<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y29de w591 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Underperforming/<span class=\"_ _0\"></span>non-performing<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c8 y29de w592 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients negotia<span class=\"_ _0\"></span>ting for<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> credit terms, default in r<span class=\"_ _0\"></span>epayment and other<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x8c6 h6 y29df ff6 fs3 fc2 sc0 ls5 ws0\">Lifetime ECLs<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x8c7 h6 y29e0 ff6 fs3 fc2 sc0 ls5 ws0\">relev<span class=\"_ _0\"></span>ant indicators <span class=\"_ _0\"></span>that showed customers<span class=\"_ _0\"></span><span class=\"_ _2e2\">\u2019 deteriorating financial condition<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y2833 w593 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Non-performing<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c9 y2833 w594 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Interest and/<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> principal payment ar<span class=\"_ _0\"></span>e 90 days past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ca y2833 w595 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lifetime ECLs<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w596 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">W<span class=\"_ _0\"></span><span class=\"_ _2e2\">rite-off<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x8c5 y2834 w597 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients with no r<span class=\"_ _0\"></span>easonable expectation of<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>very<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8cb y2834 w598 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Asset is written o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ff<span class=\"_ _2e2\"> </span></span></div></td></tr></table><span class=\"_ _2e2\">Impairment of financial</span><span class=\"_ _0\"></span> assets<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group applies <span class=\"_ _0\"></span><span class=\"_ _2e2\">the simplified approach b</span><span class=\"_ _0\"></span>y using <span class=\"_ _0\"></span>the pro<span class=\"_ _0\"></span>vision matrix to measur<span class=\"_ _0\"></span>e the life<span class=\"_ _0\"></span>time ECLs f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables and contract assets.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>, cash and cash equivalents, o<span class=\"_ _0\"></span>ther receiv<span class=\"_ _0\"></span>ables and refundable deposits ar<span class=\"_ _0\"></span>e rated with a \u2018perf<span class=\"_ _0\"></span>orming\u2019 internal credit rating. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he credit risk<span class=\"_ _0\"></span>s on bank balances, other r<span class=\"_ _0\"></span>eceivables and deposits ar<span class=\"_ _0\"></span>e low as <span class=\"_ _0\"></span>these balances are placed <span class=\"_ _0\"></span>with reputable <span class=\"_ _2e2\">financial institutions or companies </span><span class=\"_ _0\"></span>with good collection track r<span class=\"_ _0\"></span>ecords <span class=\"_ _0\"></span>with the Gr<span class=\"_ _0\"></span>oup. T<span class=\"_ _5\"></span>o measur<span class=\"_ _0\"></span>e the E<span class=\"_ _0\"></span>CLs, the Gr<span class=\"_ _0\"></span>oup considers historical payment patterns and cr<span class=\"_ _0\"></span>edit characteristics of each client and adjusts for<span class=\"_ _0\"></span> forw<span class=\"_ _0\"></span>ard-looking information such as <span class=\"_ _0\"></span>future prospects o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the clients\u2019 cor<span class=\"_ _0\"></span>e operating industries, the political and economic environment in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s clien<span class=\"_ _0\"></span>ts operate, and other<span class=\"_ _0\"></span> information and factors on <span class=\"_ _0\"></span>the clients\u2019 <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial condition.<span class=\"_ _2e2\"> </span></span>Notwithstanding <span class=\"_ _0\"></span>the abov<span class=\"_ _0\"></span>e, the Gr<span class=\"_ _0\"></span>oup ev<span class=\"_ _0\"></span>aluates the E<span class=\"_ _0\"></span><span class=\"_ _2e2\">CLs on clients in financial difficulties and </span><span class=\"_ _0\"></span>who hav<span class=\"_ _0\"></span>e defaulted on payments separately<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese receiv<span class=\"_ _0\"></span>ables are not secur<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> any<span class=\"_ _0\"></span> collateral or<span class=\"_ _0\"></span> credit enhancements.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther r<span class=\"_ _0\"></span>eceivables are <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> when <span class=\"_ _0\"></span>there is no r<span class=\"_ _0\"></span>easonable expectation of<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>very<span class=\"_ _5\"></span>, such as a debtor failing <span class=\"_ _0\"></span>to engage in a repaymen<span class=\"_ _0\"></span>t plan with <span class=\"_ _0\"></span>the Group. W<span class=\"_ _0\"></span>here receiv<span class=\"_ _0\"></span>ables have been <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Group continues <span class=\"_ _0\"></span>to engage in enforcemen<span class=\"_ _0\"></span>t activity to attempt <span class=\"_ _0\"></span>to recov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the receiv<span class=\"_ _0\"></span>ables due. Where r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>eries are made, these ar<span class=\"_ _0\"></span><span class=\"_ _2e2\">e recognised in profit or</span><span class=\"_ _0\"></span> loss.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s credit risk exposure in r<span class=\"_ _0\"></span>elation to <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables and contract assets as at 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2023 and 30 No<span class=\"_ _0\"></span>vember 2022 is set out in the pr<span class=\"_ _0\"></span>ovision matrix as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span><table class=\"s w599 ha1\" id=\"_ee05f8a4-ef14-4bd6-a693-3e98fa35c95c\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8cc h29 y29e1 ff2 fs19 fc2 sc0 ls5 ws1c\">More than <span class=\"ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8cd h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">1-30 day<span class=\"_ _0\"></span>s  </td><td class=\"t m0 x8ce h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">31-60 days </td><td class=\"t m0 x8cf h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">61-120 day<span class=\"_ _0\"></span>s </td><td class=\"t m0 x6f8 h29 y29e3 ff2 fs19 fc2 sc0 ls5 ws0\">120 days  </td><td></td></tr><tr><td></td><td class=\"t m0 x25a h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _22d\"> </span>Curr<span class=\"_ _0\"></span>ent<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d0 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d1 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d2 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"c n x8d3 y29e5 w1d2 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d4 y29e5 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y29e6 ff2 fs3 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember 2023 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28d2 w59a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Expected loss rates<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d5 y28d2 w59b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">0.58%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d6 y28d2 w59c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls97 wsa4\">2.<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d7 y28d2 w59d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">6.70%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d8 y28d2 w59e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">8.7<span class=\"_ _2\"></span>2%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d9 y28d2 w59f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">53.<span class=\"_ _2\"></span>80%<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td class=\"c n x258 y28b7 w5a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">Gross trade receivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8da y28b7 w5a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">187<span class=\"_ _5\"></span>,718<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8db y28b7 w5a2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">27<span class=\"_ _5\"></span>,27<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8dc y28b7 w5a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13,<span class=\"_ _2\"></span>215<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8dd y28b7 w5a4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8,65<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8de y28b7 w5a5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8<span class=\"_ _2\"></span>,663<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8df y28b7 w3bb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">245,525<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w5a6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e0 y28d3 w5a7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">9<span class=\"_ _2\"></span>4,09<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e1 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e2 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e3 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e4 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e5 y28d3 w3be h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">94<span class=\"_ _2\"></span>,091<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w5a8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e6 y2833 w539 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5,011<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e7 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e8 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x729 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e9 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ea y2833 w53a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>,011<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w5a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Loss allowances<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8eb y2834 w5aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">1<span class=\"_ _2\"></span>,664<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ec y2834 w5ab h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsde wsfd\">6<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ed y2834 w58 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">886<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ee y2834 w5ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">754<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ef y2834 w5ad h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls79 wsd\">4,<span class=\"_ _2\"></span>661<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f0 y2834 w5ae h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8<span class=\"_ _2\"></span>,639<span class=\"_ _2e2\"> </span></div></td></tr></table><table class=\"s w5af ha2\" id=\"_0a1ae398-c2a0-47f6-a745-586af840d3f5\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8cc h29 y29e7 ff2 fs19 fc2 sc0 ls5 ws1c\">More than <span class=\"ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8cd h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">1-30 day<span class=\"_ _0\"></span>s  </td><td class=\"t m0 x8ce h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">31-60 days </td><td class=\"t m0 x8cf h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">61-120 day<span class=\"_ _0\"></span>s </td><td class=\"t m0 x6f8 h29 y29e9 ff2 fs19 fc2 sc0 ls5 ws0\">120 days  </td><td></td></tr><tr><td></td><td class=\"t m0 x25a h29 y29ea ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2b2\"> </span><span class=\"ff2\">Current<span class=\"_ _2e2\"> </span></span></td><td class=\"t m0 x8d0 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d1 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d2 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"c n x8d3 y28bb w1d2 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d4 y28bb w1b4 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y29eb ff2 fs3 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y295c w59a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Expected loss rates<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f1 y295c w5b0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3 ws3\">0.03%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f2 y295c w5b1 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">0.45%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x692 y295c w5b2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3 ws3\">1.0<span class=\"_ _2\"></span>8%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f3 y295c w5b3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls74 ws39\">1.62%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f4 y295c w4d0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls86 ws95\">4<span class=\"_ _28\"></span>7.<span class=\"_ _28\"></span>4<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>%<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td class=\"c n x258 y295d w5a0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Gross trade receivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f5 y295d w3b3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb8 wscd\">19<span class=\"_ _2\"></span>6,628<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f6 y295d w5b4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">29,960<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f7 y295d w120 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">1<span class=\"_ _28\"></span>1<span class=\"_ _28\"></span>,74<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f8 y295d w5b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">9,<span class=\"_ _2\"></span>323<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f9 y295d w5b6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls30 ws34\">6,<span class=\"_ _2\"></span>761<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fa y295d w5b7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls17 ws14\">25<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w5a6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fb y295e w5b8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,680<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fc y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fd y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fe y295e w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ff y295e w5b9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,68<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295f w5ba h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Other assets (<span class=\"_ _0\"></span>restated)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x900 y295f w5bb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x901 y295f w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x902 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x903 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x904 y295f w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x905 y295f w54b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w5a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Loss allowances<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x906 y2834 w51b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">87<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x907 y2834 w5bc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">135<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x908 y2834 w5bd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls75 ws36\">127<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x909 y2834 w5be h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">151<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x90a y2834 w5bf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">3,<span class=\"_ _2\"></span>204<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x90b y2834 w5c0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">3,704<span class=\"_ _2e2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "(iv)  Cr<span class=\"_ _2\"></span>edit r<span class=\"_ _2\"></span>isk man<span class=\"_ _2\"></span>ageme<span class=\"_ _2\"></span>nt<span class=\"_ _2e2\"> </span>Risk man<span class=\"_ _0\"></span>agement<span class=\"_ _2e2\"> </span>Credit risk ref<span class=\"_ _0\"></span>ers to <span class=\"_ _0\"></span>the risk tha<span class=\"_ _0\"></span>t a counterparty <span class=\"_ _0\"></span>will default on its contractual obligations r<span class=\"_ _0\"></span><span class=\"_ _2e2\">esulting in financial loss </span><span class=\"_ _0\"></span>to the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2e2\"> </span>In the normal course of<span class=\"_ _0\"></span> business, <span class=\"_ _0\"></span>the Group participates in cash pooling arrangements <span class=\"_ _0\"></span>with its counterparty<span class=\"_ _0\"></span> bank. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he maximum exposure <span class=\"_ _0\"></span>to a single banking group <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> deposits and funds held on account at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end was \u00a358.4 million (FY22: \u00a340<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6 million). T<span class=\"_ _0\"></span>he Group <span class=\"_ _0\"></span>will not accept an<span class=\"_ _0\"></span>y counterparty<span class=\"_ _0\"></span> bank <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> its deposits unless it has been awarded a minimum recognised cr<span class=\"_ _0\"></span>edit rating of A3/Prime-<span class=\"_ _0\"></span>2 (Moody\u2019<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>). Some local banks in emerging mark<span class=\"_ _0\"></span>ets may<span class=\"_ _0\"></span> hav<span class=\"_ _0\"></span>e low<span class=\"_ _0\"></span>er ratings but <span class=\"_ _0\"></span>the funds at risk <span class=\"_ _0\"></span>will be small. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Group will permit exposures <span class=\"_ _0\"></span>with individual counterparty<span class=\"_ _0\"></span> banks and e<span class=\"_ _0\"></span>xposure types up <span class=\"_ _0\"></span><span class=\"_ _2e2\">to pre-defined limits as part o</span><span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Group <span class=\"_ _0\"></span>treasury policy<span class=\"_ _5\"></span>. Exposure to all transaction limits is monitor<span class=\"_ _0\"></span>ed daily<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group mitigates its cr<span class=\"_ _0\"></span>edit risk from <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables by<span class=\"_ _0\"></span> using a credit rating agenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>to assess new<span class=\"_ _0\"></span> clients and payment history<span class=\"_ _0\"></span> to consider <span class=\"_ _0\"></span>further cr<span class=\"_ _0\"></span>edit extensions <span class=\"_ _0\"></span>to existing clients. In addition, <span class=\"_ _0\"></span>the spread of<span class=\"_ _0\"></span> the clien<span class=\"_ _0\"></span>t base (<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>er 7<span class=\"_ _5\"></span>,200 clients<span class=\"_ _0\"></span>) helps <span class=\"_ _0\"></span>to mitigate the risk of<span class=\"_ _0\"></span> individual client failure ha<span class=\"_ _0\"></span>ving a material impact on the G<span class=\"_ _0\"></span>roup.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group does not <span class=\"_ _0\"></span>typically<span class=\"_ _0\"></span> renegotiate <span class=\"_ _0\"></span>the terms o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables; hence the outstanding balance is included in <span class=\"_ _0\"></span>the analysis based on the original pa<span class=\"_ _0\"></span>yment terms. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>here <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span><span class=\"_ _2e2\">e no significant renegotiated balances outstanding a</span><span class=\"_ _0\"></span>t the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> end. T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s credit risk fr<span class=\"_ _0\"></span>om loans given <span class=\"_ _0\"></span>to certain track<span class=\"_ _0\"></span>er shar<span class=\"_ _0\"></span>eholders (no<span class=\"_ _0\"></span>te 12) is immaterial. In FY23, one loan <span class=\"_ _0\"></span>was repaid in <span class=\"_ _0\"></span>full, and tw<span class=\"_ _0\"></span>o remain outstanding (FY22: thr<span class=\"_ _0\"></span>ee outstanding track<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> share loans<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the to<span class=\"_ _0\"></span>tal amount of<span class=\"_ _0\"></span> \u00a30.<span class=\"_ _0\"></span>1 million. Exposur<span class=\"_ _0\"></span>e to loans from individuals is regularly<span class=\"_ _0\"></span> monitored and <span class=\"_ _0\"></span>the individuals are ask<span class=\"_ _0\"></span>ed to se<span class=\"_ _0\"></span>ttle all or a portion of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>their outstanding balances <span class=\"_ _0\"></span>when their tracker<span class=\"_ _0\"></span> shares ar<span class=\"_ _0\"></span>e settled, when <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> receiv<span class=\"_ _0\"></span>e dividends or<span class=\"_ _0\"></span> if <span class=\"_ _0\"></span>they<span class=\"_ _0\"></span> leav<span class=\"_ _0\"></span>e the business.<span class=\"_ _2e2\"> </span>Climate-relate<span class=\"_ _2\"></span>d mat<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span>In the curr<span class=\"_ _0\"></span>ent y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the management <span class=\"_ _0\"></span>team continued to monitor<span class=\"_ _0\"></span> and mitigate any<span class=\"_ _0\"></span> potential de<span class=\"_ _0\"></span>terioration in clients\u2019 credit risk, in particular <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> a small proportion of<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s clients <span class=\"_ _0\"></span>which are e<span class=\"_ _0\"></span>xposed to ph<span class=\"_ _0\"></span>ysical and transition risk<span class=\"_ _0\"></span>s associated <span class=\"_ _0\"></span>with climate change. No material <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial impact or deterioration in our</span><span class=\"_ _0\"></span> clients<span class=\"_ _0\"></span>\u2019 ability <span class=\"_ _0\"></span>to settle <span class=\"_ _0\"></span>their debt obligations <span class=\"_ _0\"></span><span class=\"_ _2e2\">was identified.<span class=\"_ _2e2\"> </span></span>In line with <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s climate change strategy<span class=\"_ _0\"></span>, our<span class=\"_ _0\"></span> ambition is <span class=\"_ _0\"></span>to deliver<span class=\"_ _0\"></span> an appropriate lev<span class=\"_ _0\"></span>el of<span class=\"_ _0\"></span> ov<span class=\"_ _0\"></span>ersight of<span class=\"_ _0\"></span> ESG-related matters across our<span class=\"_ _0\"></span> global client-base. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>his will help us <span class=\"_ _0\"></span>to assess how<span class=\"_ _0\"></span> our clients addr<span class=\"_ _0\"></span>ess ESG matters within <span class=\"_ _0\"></span>their<span class=\"_ _0\"></span> organisations, and whe<span class=\"_ _0\"></span>ther their policies meet our<span class=\"_ _0\"></span> standards and risk appe<span class=\"_ _0\"></span>tite.<span class=\"_ _2e2\"> </span>Cr<span class=\"_ _2\"></span>edit r<span class=\"_ _2\"></span>ating<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group uses <span class=\"_ _0\"></span>the follo<span class=\"_ _0\"></span>wing categories of<span class=\"_ _0\"></span> internal credit risk rating <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial assets </span><span class=\"_ _0\"></span>which are subject <span class=\"_ _0\"></span>to ECLs under<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>three-stage<span class=\"_ _2\"></span> general approach. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span><span class=\"_ _2e2\">hese categories reflect </span><span class=\"_ _0\"></span>the respectiv<span class=\"_ _0\"></span>e credit risk and how<span class=\"_ _0\"></span> the loss pr<span class=\"_ _0\"></span>ovision is determined <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> each of<span class=\"_ _0\"></span> those categories.<span class=\"_ _2e2\"> </span><table class=\"s w58b ha0\" id=\"_7b7c8301-0ce3-4d32-ae61-038da755fced\"><tr><td class=\"c n x258 y29db w58c h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\">Category of<span class=\"_ _0\"></span> internal credit rating<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c3 y29db w58d h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Definition of ca</span><span class=\"_ _0\"></span>tegory<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c4 y29db w58e h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\">Basis of r<span class=\"_ _0\"></span>ecognition of ECLs<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29a1 w58f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span>erforming<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c5 y29a1 w590 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients hav<span class=\"_ _0\"></span>e a low risk of<span class=\"_ _0\"></span> default and a strong capacity<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to meet contractual<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x8c6 h6 y29dc ff6 fs3 fc2 sc0 ls5 ws0\">12-month E<span class=\"_ _0\"></span>CLs<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x8c7 h6 y29dd ff6 fs3 fc2 sc0 ls5 ws6\"><span class=\"_ _2e2\">cash flows<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y29de w591 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Underperforming/<span class=\"_ _0\"></span>non-performing<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c8 y29de w592 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients negotia<span class=\"_ _0\"></span>ting for<span class=\"_ _0\"></span> new<span class=\"_ _0\"></span> credit terms, default in r<span class=\"_ _0\"></span>epayment and other<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x8c6 h6 y29df ff6 fs3 fc2 sc0 ls5 ws0\">Lifetime ECLs<span class=\"_ _2e2\"> </span></td></tr><tr><td></td><td class=\"t m0 x8c7 h6 y29e0 ff6 fs3 fc2 sc0 ls5 ws0\">relev<span class=\"_ _0\"></span>ant indicators <span class=\"_ _0\"></span>that showed customers<span class=\"_ _0\"></span><span class=\"_ _2e2\">\u2019 deteriorating financial condition<span class=\"_ _2e2\"> </span></span></td><td></td></tr><tr><td class=\"c n x258 y2833 w593 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Non-performing<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8c9 y2833 w594 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Interest and/<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> principal payment ar<span class=\"_ _0\"></span>e 90 days past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ca y2833 w595 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Lifetime ECLs<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w596 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">W<span class=\"_ _0\"></span><span class=\"_ _2e2\">rite-off<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x8c5 y2834 w597 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Clients with no r<span class=\"_ _0\"></span>easonable expectation of<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>very<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8cb y2834 w598 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Asset is written o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ff<span class=\"_ _2e2\"> </span></span></div></td></tr></table><span class=\"_ _2e2\">Impairment of financial</span><span class=\"_ _0\"></span> assets<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group applies <span class=\"_ _0\"></span><span class=\"_ _2e2\">the simplified approach b</span><span class=\"_ _0\"></span>y using <span class=\"_ _0\"></span>the pro<span class=\"_ _0\"></span>vision matrix to measur<span class=\"_ _0\"></span>e the life<span class=\"_ _0\"></span>time ECLs f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables and contract assets.<span class=\"_ _2e2\"> </span>A<span class=\"_ _0\"></span>t 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>, cash and cash equivalents, o<span class=\"_ _0\"></span>ther receiv<span class=\"_ _0\"></span>ables and refundable deposits ar<span class=\"_ _0\"></span>e rated with a \u2018perf<span class=\"_ _0\"></span>orming\u2019 internal credit rating. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he credit risk<span class=\"_ _0\"></span>s on bank balances, other r<span class=\"_ _0\"></span>eceivables and deposits ar<span class=\"_ _0\"></span>e low as <span class=\"_ _0\"></span>these balances are placed <span class=\"_ _0\"></span>with reputable <span class=\"_ _2e2\">financial institutions or companies </span><span class=\"_ _0\"></span>with good collection track r<span class=\"_ _0\"></span>ecords <span class=\"_ _0\"></span>with the Gr<span class=\"_ _0\"></span>oup. T<span class=\"_ _5\"></span>o measur<span class=\"_ _0\"></span>e the E<span class=\"_ _0\"></span>CLs, the Gr<span class=\"_ _0\"></span>oup considers historical payment patterns and cr<span class=\"_ _0\"></span>edit characteristics of each client and adjusts for<span class=\"_ _0\"></span> forw<span class=\"_ _0\"></span>ard-looking information such as <span class=\"_ _0\"></span>future prospects o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the clients\u2019 cor<span class=\"_ _0\"></span>e operating industries, the political and economic environment in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s clien<span class=\"_ _0\"></span>ts operate, and other<span class=\"_ _0\"></span> information and factors on <span class=\"_ _0\"></span>the clients\u2019 <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial condition.<span class=\"_ _2e2\"> </span></span>Notwithstanding <span class=\"_ _0\"></span>the abov<span class=\"_ _0\"></span>e, the Gr<span class=\"_ _0\"></span>oup ev<span class=\"_ _0\"></span>aluates the E<span class=\"_ _0\"></span><span class=\"_ _2e2\">CLs on clients in financial difficulties and </span><span class=\"_ _0\"></span>who hav<span class=\"_ _0\"></span>e defaulted on payments separately<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>hese receiv<span class=\"_ _0\"></span>ables are not secur<span class=\"_ _0\"></span>ed by<span class=\"_ _0\"></span> any<span class=\"_ _0\"></span> collateral or<span class=\"_ _0\"></span> credit enhancements.<span class=\"_ _2e2\"> </span>T<span class=\"_ _5\"></span>rade and o<span class=\"_ _0\"></span>ther r<span class=\"_ _0\"></span>eceivables are <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> when <span class=\"_ _0\"></span>there is no r<span class=\"_ _0\"></span>easonable expectation of<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>very<span class=\"_ _5\"></span>, such as a debtor failing <span class=\"_ _0\"></span>to engage in a repaymen<span class=\"_ _0\"></span>t plan with <span class=\"_ _0\"></span>the Group. W<span class=\"_ _0\"></span>here receiv<span class=\"_ _0\"></span>ables have been <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Group continues <span class=\"_ _0\"></span>to engage in enforcemen<span class=\"_ _0\"></span>t activity to attempt <span class=\"_ _0\"></span>to recov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the receiv<span class=\"_ _0\"></span>ables due. Where r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>eries are made, these ar<span class=\"_ _0\"></span><span class=\"_ _2e2\">e recognised in profit or</span><span class=\"_ _0\"></span> loss.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s credit risk exposure in r<span class=\"_ _0\"></span>elation to <span class=\"_ _0\"></span>trade receiv<span class=\"_ _0\"></span>ables and contract assets as at 30 No<span class=\"_ _0\"></span>vember<span class=\"_ _0\"></span> 2023 and 30 No<span class=\"_ _0\"></span>vember 2022 is set out in the pr<span class=\"_ _0\"></span>ovision matrix as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s:<span class=\"_ _2e2\"> </span><table class=\"s w599 ha1\" id=\"_ee05f8a4-ef14-4bd6-a693-3e98fa35c95c\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8cc h29 y29e1 ff2 fs19 fc2 sc0 ls5 ws1c\">More than <span class=\"ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8cd h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">1-30 day<span class=\"_ _0\"></span>s  </td><td class=\"t m0 x8ce h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">31-60 days </td><td class=\"t m0 x8cf h29 y29e2 ff2 fs19 fc2 sc0 ls5 ws0\">61-120 day<span class=\"_ _0\"></span>s </td><td class=\"t m0 x6f8 h29 y29e3 ff2 fs19 fc2 sc0 ls5 ws0\">120 days  </td><td></td></tr><tr><td></td><td class=\"t m0 x25a h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _22d\"> </span>Curr<span class=\"_ _0\"></span>ent<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d0 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d1 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d2 h29 y29e4 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"c n x8d3 y29e5 w1d2 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d4 y29e5 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y29e6 ff2 fs3 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember 2023 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28d2 w59a h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Expected loss rates<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d5 y28d2 w59b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls74 ws39\">0.58%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d6 y28d2 w59c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls97 wsa4\">2.<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d7 y28d2 w59d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">6.70%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d8 y28d2 w59e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">8.7<span class=\"_ _2\"></span>2%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d9 y28d2 w59f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">53.<span class=\"_ _2\"></span>80%<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td class=\"c n x258 y28b7 w5a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws5\">Gross trade receivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8da y28b7 w5a1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb7 wscc\">187<span class=\"_ _5\"></span>,718<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8db y28b7 w5a2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">27<span class=\"_ _5\"></span>,27<span class=\"_ _2\"></span>9<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8dc y28b7 w5a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">13,<span class=\"_ _2\"></span>215<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8dd y28b7 w5a4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8,65<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8de y28b7 w5a5 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8<span class=\"_ _2\"></span>,663<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8df y28b7 w3bb h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">245,525<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28d3 w5a6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e0 y28d3 w5a7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">9<span class=\"_ _2\"></span>4,09<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e1 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e2 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e3 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e4 y28d3 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e5 y28d3 w3be h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">94<span class=\"_ _2\"></span>,091<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w5a8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e6 y2833 w539 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5,011<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e7 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e8 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x729 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8e9 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ea y2833 w53a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">5<span class=\"_ _2\"></span>,011<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w5a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Loss allowances<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8eb y2834 w5aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">1<span class=\"_ _2\"></span>,664<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ec y2834 w5ab h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsde wsfd\">6<span class=\"_ _2\"></span>74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ed y2834 w58 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">886<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ee y2834 w5ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">754<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ef y2834 w5ad h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls79 wsd\">4,<span class=\"_ _2\"></span>661<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f0 y2834 w5ae h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">8<span class=\"_ _2\"></span>,639<span class=\"_ _2e2\"> </span></div></td></tr></table><table class=\"s w5af ha2\" id=\"_0a1ae398-c2a0-47f6-a745-586af840d3f5\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8cc h29 y29e7 ff2 fs19 fc2 sc0 ls5 ws1c\">More than <span class=\"ws0\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8cd h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">1-30 day<span class=\"_ _0\"></span>s  </td><td class=\"t m0 x8ce h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">31-60 days </td><td class=\"t m0 x8cf h29 y29e8 ff2 fs19 fc2 sc0 ls5 ws0\">61-120 day<span class=\"_ _0\"></span>s </td><td class=\"t m0 x6f8 h29 y29e9 ff2 fs19 fc2 sc0 ls5 ws0\">120 days  </td><td></td></tr><tr><td></td><td class=\"t m0 x25a h29 y29ea ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _2b2\"> </span><span class=\"ff2\">Current<span class=\"_ _2e2\"> </span></span></td><td class=\"t m0 x8d0 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d1 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8d2 h29 y29ea ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></td><td class=\"c n x8d3 y28bb w1d2 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">past due<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8d4 y28bb w1b4 h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h5 y29eb ff2 fs3 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y295c w59a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Expected loss rates<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f1 y295c w5b0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3 ws3\">0.03%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f2 y295c w5b1 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls41 ws47\">0.45%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x692 y295c w5b2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3 ws3\">1.0<span class=\"_ _2\"></span>8%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f3 y295c w5b3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls74 ws39\">1.62%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f4 y295c w4d0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls86 ws95\">4<span class=\"_ _28\"></span>7.<span class=\"_ _28\"></span>4<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>%<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td class=\"c n x258 y295d w5a0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5\">Gross trade receivables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f5 y295d w3b3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb8 wscd\">19<span class=\"_ _2\"></span>6,628<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f6 y295d w5b4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls96 wsa3\">29,960<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f7 y295d w120 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls91 ws9e\">1<span class=\"_ _28\"></span>1<span class=\"_ _28\"></span>,74<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f8 y295d w5b5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">9,<span class=\"_ _2\"></span>323<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8f9 y295d w5b6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls30 ws34\">6,<span class=\"_ _2\"></span>761<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fa y295d w5b7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls17 ws14\">25<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>3<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295e w5a6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Contract assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fb y295e w5b8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,680<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fc y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fd y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x631 y295e w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8fe y295e w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x8ff y295e w5b9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">91<span class=\"_ _2\"></span>,68<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y295f w5ba h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Other assets (<span class=\"_ _0\"></span>restated)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x900 y295f w5bb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x901 y295f w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x902 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x903 y295f w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x904 y295f w6e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x905 y295f w54b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls25 ws5\">5,380<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w5a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Loss allowances<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x906 y2834 w51b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3 ws3\">87<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x907 y2834 w5bc h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls96 wsa3\">135<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x908 y2834 w5bd h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls75 ws36\">127<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x909 y2834 w5be h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">151<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x90a y2834 w5bf h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">3,<span class=\"_ _2\"></span>204<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x90b y2834 w5c0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">3,704<span class=\"_ _2e2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "25 <span class=\"_ _3f\"> </span>List of subsidiaries<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he full list of<span class=\"_ _0\"></span> ST<span class=\"_ _0\"></span>hree plc<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s subsidiaries at 30 Nov<span class=\"_ _0\"></span>ember 2023 and 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022, and <span class=\"_ _0\"></span>the Group per<span class=\"_ _0\"></span>centage of<span class=\"_ _0\"></span> ordinary <span class=\"_ _2e2\">share capital and </span><span class=\"_ _0\"></span>voting righ<span class=\"_ _0\"></span>ts is as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _2e2\"> </span><table class=\"s w5f2 ha6\" id=\"_88813131-6417-4157-8202-d0e989a907e2\"><tr><td></td><td></td><td class=\"t m0 x94b h26 y29fe ff6 fs19 fc2 sc0 ls5 ws0\">Country of<span class=\"_ _0\"></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y29ff w5f3 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Name of<span class=\"_ _0\"></span> undertaking<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94c y29ff w5f4 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94d y29ff w5f5 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">incorporation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94e y29ff w5f6 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Principal activities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94f y29ff w5f7 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Registered o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffice<span class=\"_ _2e2\"> </span></span></div></td><td></td></tr><tr><td class=\"c n x258 y2a00 w5f8 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5c\">ST<span class=\"_ _0\"></span>hree Australia Pty*<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x950 y2a00 w5f9 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x951 y2a00 w5fa h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Australia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x952 y2a00 w5fb h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x953 y2a00 w5fc h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">C/O DLA Piper<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Australia, 80 Collins Str<span class=\"_ _0\"></span>eet, Melbourne<span class=\"_ _2e2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x954 y2a01 w5fd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">VIC 3000,<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x955 y2a01 w5fe h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">PO Bo<span class=\"_ _0\"></span>x 4301, <span class=\"_ _0\"></span>Australia<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a02 w5ff h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5c\">ST<span class=\"_ _0\"></span>hree Austria GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x956 y2a02 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x957 y2a02 w127 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Austria<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x958 y2a02 w600 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x959 y2a02 w601 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Wiedner Gurtel 13, <span class=\"_ _0\"></span>T<span class=\"_ _2e\"></span>urm 24, 10 OG. 1100 Vienna, <span class=\"_ _0\"></span>Austria<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a03 w602 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws5c\">ST<span class=\"_ _0\"></span>hree T<span class=\"_ _5\"></span>emp Experts Austria GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95a y2a03 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95b y2a03 w127 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Austria<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95c y2a03 w600 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95d y2a03 w603 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Wiedner Gurtel 13, <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>urm 24, 10 OG. 1100 <span class=\"_ _0\"></span>Vienna, <span class=\"_ _0\"></span>Austria<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a04 w604 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Computer F<span class=\"_ _0\"></span>utures Solutions NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95e y2a04 w605 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x95f y2a04 w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a04 w607 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x961 y2a04 w608 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9<span class=\"_ _0\"></span>, 5de en 6de v<span class=\"_ _0\"></span>erdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a05 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a06 w609 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Huxley<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Associates Belgium NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x963 y2a06 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x964 y2a06 w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x965 y2a06 w60a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x966 y2a06 w608 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9<span class=\"_ _0\"></span>, 5de en 6de <span class=\"_ _0\"></span>verdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a07 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a08 w60b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Services NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x967 y2a08 w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x968 y2a08 w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x969 y2a08 w600 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96a y2a08 w60c h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9, 5de en 6de <span class=\"_ _0\"></span>verdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a09 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a0a w60d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Belgium NV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96b y2a0a w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96c y2a0a w606 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Belgium<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96d y2a0a w60e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96e y2a0a w608 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Kreupelenstraat 9<span class=\"_ _0\"></span>, 5de en 6de <span class=\"_ _0\"></span>verdieping, B-<span class=\"_ _0\"></span>1000<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a0b ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Brussels, Belgium<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a0c w60f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Canada Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a0c w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a0c w610 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Canada<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x971 y2a0c w607 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x972 y2a0c w611 h61\" colspan=\"2\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Sun Life Plaza W<span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ower<span class=\"_ _5\"></span>, 144-4 A<span class=\"_ _0\"></span>venue SW<span class=\"_ _0\"></span>, S<span class=\"_ _0\"></span>uite 1600,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a0d ff6 fs3 fc2 sc0 ls5 ws5c\" colspan=\"2\">Calgary AB T2P<span class=\"_ _0\"></span> 3N4, <span class=\"_ _2\"></span>Canada<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a0e w612 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree SA<span class=\"_ _0\"></span>S<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a0e w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a0e w613 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">France<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x973 y2a0e w60e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x974 y2a0e w614 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">170<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x975 y2a0e w615 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Boule<span class=\"_ _0\"></span>vard de la <span class=\"_ _0\"></span>Villette, 75019<span class=\"_ _0\"></span>, P<span class=\"_ _0\"></span>aris, France<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a0f w616 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Holdings Gmb<span class=\"_ _0\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x976 y2a0f w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x977 y2a0f w617 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x978 y2a0f w618 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x979 y2a0f w619 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _5\"></span>, 60322, Frankfurt am Main, German<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a10 w61a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97a y2a10 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97b y2a10 w61b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97c y2a10 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97d y2a10 w61c h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _0\"></span>, 60322, F<span class=\"_ _0\"></span>rankfurt am M<span class=\"_ _0\"></span>ain, Germany<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a11 w61d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>emp Experts GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97e y2a11 w605 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97f y2a11 w617 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x980 y2a11 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x981 y2a11 w61e h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _5\"></span>, 60322, Frankfurt am Main, Germany<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a12 w61f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Services GmbH<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x982 y2a12 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x983 y2a12 w617 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Germany<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x984 y2a12 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x985 y2a12 w620 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Querstrasse 7<span class=\"_ _0\"></span>, 60322, F<span class=\"_ _0\"></span>rankfurt am Main, German<span class=\"_ _0\"></span>y<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a13 w621 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x986 y2a13 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x987 y2a13 w622 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Hong K<span class=\"_ _0\"></span>ong<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x988 y2a13 w623 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Non-trading<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96e y2a13 w624 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">10th Floor<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>YF<span class=\"_ _0\"></span> Life <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>ow<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, 33 Lockhart R<span class=\"_ _0\"></span>oad, W<span class=\"_ _0\"></span>an Chai,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a14 ff6 fs3 fc2 sc0 ls5 ws0\">Hong K<span class=\"_ _0\"></span>ong<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a15 w625 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree India Priv<span class=\"_ _0\"></span>ate Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a15 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a15 w626 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">India<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x989 y2a15 w627 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws6b\">In voluntary<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x954 y2a15 w5be h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">511<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98a y2a15 w628 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>he Corporate Cen<span class=\"_ _0\"></span>tre, Nirmal Lifestyle Mall, LBS<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x98b h6 y2a16 ff6 fs3 fc2 sc0 ls5 ws0\">liquidation<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x962 h6 y2a16 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Road, Mulund (W<span class=\"_ _0\"></span>est), Mumbai, M<span class=\"_ _0\"></span>aharashtra-MH. </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x954 y2a17 w629 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">400080,<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98c y2a17 w62a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">India<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a18 w62b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span><span class=\"_ _2e2\">hree Sta\ufb03ng Ir</span><span class=\"_ _0\"></span>eland Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a18 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x970 y2a18 w62c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Ireland<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98d y2a18 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x7b7 y2a18 w62d h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">P<span class=\"_ _0\"></span>embroke H<span class=\"_ _0\"></span>all, 38/39 Fitzwilliam Square W<span class=\"_ _0\"></span>est, Dublin 2,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a19 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">D02 NX53, Ireland<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a1a w62e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree K.K.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98e y2a1a w605 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x98f y2a1a w62f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x990 y2a1a w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x991 y2a1a w630 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Kabukiza T<span class=\"_ _2e\"></span>ower<span class=\"_ _0\"></span>, 12<span class=\"_ _0\"></span>-15, G<span class=\"_ _0\"></span>inza 4-chome, Chuo-ku, T<span class=\"_ _2e\"></span>okyo,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a1b ff6 fs3 fc2 sc0 ls5 ws0\">Japan<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a1c w631 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree S.\u00e0 r<span class=\"_ _0\"></span>.l.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x992 y2a1c w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x993 y2a1c w632 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Luxembourg<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x980 y2a1c w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x981 y2a1c w633 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">55, rue de Luxembour<span class=\"_ _0\"></span>g, L<span class=\"_ _0\"></span>-8077 B<span class=\"_ _0\"></span>ertrange, Grand Duchy<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a1d ff6 fs3 fc2 sc0 ls5 ws0\">of L<span class=\"_ _0\"></span>uxembourg<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a1e w634 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> Sdn. Bhd.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x994 y2a1e w635 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">49<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x995 y2a1e w636 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Mala<span class=\"_ _0\"></span>ysia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x996 y2a1e w600 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">R<span class=\"_ _0\"></span>ecruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x997 y2a1e w637 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">10th Floor<span class=\"_ _0\"></span>, Menara Hap Seng, No 1&amp;3 <span class=\"_ _0\"></span>Jalan P<span class=\"_ _0\"></span> Ramlee,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c n x954 y2a1f w638 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">50250<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x998 y2a1f w639 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Kuala L<span class=\"_ _0\"></span>umpur<span class=\"_ _0\"></span>, Mala<span class=\"_ _0\"></span>ysia<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a20 w63a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Holdings B<span class=\"_ _0\"></span>V<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x999 y2a20 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99a y2a20 w63b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a20 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x961 y2a20 w63c h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Gustav<span class=\"_ _0\"></span> Mahlerlaan 38, Gebouw Som 1, 1082MC<span class=\"_ _0\"></span>,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a21 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Amsterdam, Netherlands<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a22 w63d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Huxley<span class=\"_ _0\"></span> BV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99b y2a22 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99c y2a22 w63b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99d y2a22 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99e y2a22 w63e h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">K<span class=\"_ _0\"></span>eizersgracht 281, 5e v<span class=\"_ _0\"></span>erdieping, 1016ED<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Amsterdam,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a23 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a24 w63f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Interim Services BV<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99b y2a24 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99c y2a24 w63b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Netherlands<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99d y2a24 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99e y2a24 w63c h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Gustav<span class=\"_ _0\"></span> Mahlerlaan 38, Gebouw Som 1, 1082MC<span class=\"_ _0\"></span>,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a25 ff6 fs3 fc2 sc0 ls5 ws0\" colspan=\"2\">Amsterdam, Netherlands<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x25a h6 y2a26 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Middle East f<span class=\"_ _0\"></span>or Business Services </td><td class=\"c n x99f y2a27 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a0 y2a27 w640 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws5c\">Saudi Arabia<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a1 y2a27 w641 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">HR Services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a2 y2a27 w642 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Astrolabs Riy<span class=\"_ _0\"></span>adhi, 3141 <span class=\"_ _0\"></span>Anas Ibn Malik R<span class=\"_ _0\"></span>od, Al M<span class=\"_ _0\"></span>alqa,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x25a h6 y2a28 ff6 fs3 fc2 sc0 ls5 ws0\">Limited Liability<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td class=\"c n x954 y2a29 w643 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Riyadh 13521,<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a3 y2a29 w644 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Saudi <span class=\"_ _0\"></span>Arabia<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a2a w645 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Pte. L<span class=\"_ _0\"></span>td.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a4 y2a2a w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a5 y2a2a w646 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Singapore<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a6 y2a2a w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a7 y2a2a w647 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">80 Ra\ufb04es Place, #25-01 UOB Plaza 1, Singapore 048624,<span class=\"_ _2e2\"> </span></span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a2b ff6 fs3 fc2 sc0 ls5 ws0\">Singapore<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a2c w648 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Business Services Ib\u00e9rica, S.<span class=\"_ _0\"></span>L.<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a4 y2a2c w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a5 y2a2c w649 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a8 y2a2c w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a9 y2a2c w64a h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">We<span class=\"_ _0\"></span>W<span class=\"_ _0\"></span>ork, Glories, Carr<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>T<span class=\"_ _5\"></span>\u00e0nger 86, 08018 B<span class=\"_ _0\"></span>arcelona,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a2d ff6 fs3 fc2 sc0 ls5 ws0\">Spain<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y2a2e w64b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Switzerland Gmb<span class=\"_ _0\"></span>H<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9aa y2a2e w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ab y2a2e w64c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Switzerland<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ac y2a2e w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x959 y2a2e w64d h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">3rd Floor<span class=\"_ _0\"></span>, Claridenstrasse 34, 8002 Z<span class=\"_ _0\"></span>\u00fcrich, Switzerland<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2a2f w64e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Cavendish D<span class=\"_ _0\"></span>irectors Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ad y2a2f w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ae y2a2f w64f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a2f w5fb h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9af y2a2f w650 h66\" colspan=\"2\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x962 h6 y2a30 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td><td></td></tr></table>Statutor<span class=\"_ _2\"></span>y guarante<span class=\"_ _2\"></span>es and audit ex<span class=\"_ _0\"></span>emptio<span class=\"_ _2\"></span>ns:<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he follo<span class=\"_ _0\"></span>wing Group entities ar<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>empt fr<span class=\"_ _0\"></span>om audit by<span class=\"_ _0\"></span> virtue o<span class=\"_ _0\"></span>f Section 4<span class=\"_ _0\"></span>79A o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the Companies <span class=\"_ _0\"></span>Act 2006. ST<span class=\"_ _0\"></span>hr<span class=\"_ _0\"></span>ee plc has provided statutory<span class=\"_ _0\"></span> guarantees to all <span class=\"_ _0\"></span>these entities in accordance <span class=\"_ _0\"></span>with the Companies <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ct:<span class=\"_ _2e2\"> </span>Elevize <span class=\"_ _2c7\"></span>Limited <span class=\"_ _2c8\"></span>    Showcaser<span class=\"_ _0\"></span> <span class=\"_ _2c7\"></span>Limited <span class=\"_ _2c9\"></span>  ST<span class=\"_ _0\"></span>hree <span class=\"_ _2c7\"></span>UK <span class=\"_ _2c7\"></span>Operations <span class=\"_ _2ca\"></span>Limited<span class=\"_ _2e2\"> </span>HireFirst Limited <span class=\"_ _d7\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _e2\"> </span>SThree Dollar<span class=\"_ _0\"></span> UK Limited <span class=\"_ _1d3\"> </span> <span class=\"_ _166\"> </span>ST<span class=\"_ _0\"></span>hree <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tures Limited<span class=\"_ _2e2\"> </span>Huxley<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Associates Global Limited <span class=\"_ _db\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span>SThr<span class=\"_ _0\"></span>ee Euro UK<span class=\"_ _0\"></span> Limited <span class=\"_ _21\"> </span> <span class=\"_ _e2\"> </span>T<span class=\"_ _5\"></span>alent Deck Limited<span class=\"_ _2e2\"> </span>Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> K<span class=\"_ _0\"></span>urdistan Limited <span class=\"_ _101\"> </span> <span class=\"_ _e2\"> </span>SThree IP<span class=\"_ _0\"></span> Limited <span class=\"_ _37\"> </span> Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> Limited <span class=\"_ _2b0\"> </span> <span class=\"_ _166\"> </span> <span class=\"_ _166\"> </span>ST<span class=\"_ _0\"></span>hree Management Services Limited<table class=\"s w651 ha7\" id=\"_76f44e9a-f94b-4f9d-af49-47c4de714827\"><tr><td></td><td></td><td class=\"t m0 x9b0 h26 y2a31 ff6 fs19 fc2 sc0 ls5 ws0\">Country of<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td class=\"c n x258 y2a32 w652 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Name of<span class=\"_ _0\"></span> undertaking<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b1 y2a32 w653 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b2 y2a32 w654 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">incorporation<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b3 y2a32 w5f6 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Principal activities<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b4 y2a32 w5f7 h65\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">Registered o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffice<span class=\"_ _2e2\"> </span></span></div></td></tr><tr><td class=\"c n x258 y2a33 w655 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree UK Holdings Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b5 y2a33 w656 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b6 y2a33 w1ec h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b7 y2a33 w618 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9b8 y2a33 w657 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a34 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a35 w658 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Overseas H<span class=\"_ _0\"></span>oldings Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ba y2a35 w656 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bb y2a35 w1ec h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bc y2a35 w659 h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bd y2a35 w65a h5f\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a36 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a37 w65b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree UK Managemen<span class=\"_ _0\"></span>t Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9be y2a37 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9bf y2a37 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c0 y2a37 w659 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c1 y2a37 w657 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a38 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a39 w65c h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Overseas M<span class=\"_ _0\"></span>anagement Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c2 y2a39 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c3 y2a39 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c4 y2a39 w618 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c5 y2a39 w65d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _5\"></span>, 75 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a3a ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a3b w65e h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree UK Operations Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c6 y2a3b w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c7 y2a3b w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c8 y2a3b w659 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9c9 y2a3b w65a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a3c ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a3d w65f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Euro UK<span class=\"_ _0\"></span> Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ca y2a3d w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cb y2a3d w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cc y2a3d w660 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cd y2a3d w65d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _5\"></span>, 75 King William Street, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a3e ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a3f w661 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree IP<span class=\"_ _0\"></span> Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ce y2a3f w5f9 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9cf y2a3f w64f h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d0 y2a3f w662 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d1 y2a3f w65d h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _5\"></span>, 75 King William Street, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a40 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a41 w663 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Management Services Limited**<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d2 y2a41 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d3 y2a41 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x99d y2a41 w664 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Management</div></td><td class=\"t m0 x9b9 h6 y2a42 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE, </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x9d4 h6 y2a43 ff6 fs3 fc2 sc0 ls5 ws0\">services<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x9b9 h6 y2a43 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a13 w665 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Partnership LLP<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d5 y2a13 w656 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d6 y2a13 w1ec h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d7 y2a13 w607 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d8 y2a13 w65a h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a44 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a45 w666 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Huxley<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Associates Global Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9d9 y2a45 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9da y2a45 w64f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9db y2a45 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9dc y2a45 w667 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William Str<span class=\"_ _0\"></span>eet, London, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a46 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a47 w668 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9dd y2a47 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9de y2a47 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9df y2a47 w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e0 y2a47 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a48 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y2a49 ff6 fs3 fc2 sc0 ls5 ws0\">Progr<span class=\"_ _0\"></span>essive Global Energy<span class=\"_ _0\"></span> K<span class=\"_ _0\"></span>urdistan </td><td class=\"c n x513 y2a4a w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e1 y2a4a w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e2 y2a4a w669 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e3 y2a4a w65a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h6 y2a4b ff6 fs3 fc2 sc0 ls5 ws0\">Limited<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a4b ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a4c w66a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Elevize Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e4 y2a4c w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e5 y2a4c w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e6 y2a4c w660 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e7 y2a4c w667 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William Stree<span class=\"_ _0\"></span>t, London, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a4d ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a4e w66b h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">HireFirst Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96b y2a4e w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e8 y2a4e w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x960 y2a4e w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment</div></td><td class=\"t m0 x9b9 h6 y2a4f ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, L<span class=\"_ _0\"></span>ondon, EC4N 7BE, </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x9d4 h6 y2a50 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>echnology<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x9b9 h6 y2a50 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a51 w66c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>alent Deck Limited*<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e9 y2a51 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ea y2a51 w64f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9eb y2a51 w669 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ec y2a51 w65a h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 75 King William S<span class=\"_ _0\"></span>treet, London, E<span class=\"_ _0\"></span>C4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a52 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a53 w66d h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Showcaser<span class=\"_ _0\"></span> Limited*<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9aa y2a53 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ed y2a53 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ee y2a53 w669 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Dormant<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9e0 y2a53 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a54 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a55 w66e h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws114\">ST<span class=\"_ _0\"></span>hree V<span class=\"_ _5\"></span>entures <span class=\"_ _2\"></span>Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x96f y2a55 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ef y2a55 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x97c y2a55 w659 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f0 y2a55 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Street, L<span class=\"_ _0\"></span>ondon, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a56 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a57 w66f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree Dollar UK<span class=\"_ _0\"></span> Limited<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f1 y2a57 w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f2 y2a57 w1ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">UK<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f3 y2a57 w660 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Support services<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f4 y2a57 w657 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1st Floor<span class=\"_ _0\"></span>, 7<span class=\"_ _0\"></span>5 King William Stree<span class=\"_ _0\"></span>t, London, EC4N 7BE,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a58 ff6 fs3 fc2 sc0 ls5 ws0\">United Kingdom<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a59 w670 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Specialist Staffing H</span><span class=\"_ _0\"></span>oldings Inc<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f5 y2a59 w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f6 y2a59 w1ea h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f7 y2a59 w618 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Holding company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9f8 y2a59 w671 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _0\"></span>, 251 Little F<span class=\"_ _0\"></span>alls Driv<span class=\"_ _0\"></span>e,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5a ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a5b w672 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Specialist Sta\ufb03ng Solutions Inc<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x9f9 y2a5b w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fa y2a5b w673 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">U<span class=\"_ _2\"></span>SA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a8 y2a5b w674 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9a9 y2a5b w675 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _0\"></span>, 251 Little F<span class=\"_ _0\"></span>alls Drive,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5c ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a5d w676 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Specialist Staffing Services Inc<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x9fb y2a5d w5f9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fc y2a5d w1ea h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">USA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ac y2a5d w607 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x959 y2a5d w671 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _0\"></span>, 251 Little F<span class=\"_ _0\"></span>alls Driv<span class=\"_ _0\"></span>e,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5e ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2a2f w677 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Newington Interna<span class=\"_ _0\"></span>tional Inc<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fd y2a2f w656 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">100<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9fe y2a2f w673 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls32 wsfb\">U<span class=\"_ _2\"></span>SA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x9ff y2a2f w678 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Recruitmen<span class=\"_ _0\"></span>t<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa00 y2a2f w679 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Corporation Service Company<span class=\"_ _5\"></span>, 251 Little Falls Driv<span class=\"_ _0\"></span>e,<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x9b9 h6 y2a5f ff6 fs3 fc2 sc0 ls5 ws0\">Wilmington DE 19808, United States<span class=\"_ _2e2\"> </span></td></tr></table>* <span class=\"_ _27\"> </span>Th<span class=\"_ _2\"></span>e op<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns i<span class=\"_ _2\"></span>n th<span class=\"_ _2\"></span>is e<span class=\"_ _2\"></span>nti<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y we<span class=\"_ _2\"></span>re d<span class=\"_ _2\"></span>isc<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>nu<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>. It wi<span class=\"_ _2\"></span>ll r<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>n do<span class=\"_ _2\"></span>rm<span class=\"_ _2\"></span>ant u<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>il t<span class=\"_ _2\"></span>he li<span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>s is c<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>ete<span class=\"_ _2\"></span>d.<span class=\"_ _2e2\"> </span>** <span class=\"_ _a3\"> </span>Direct<span class=\"_ _2\"></span>ly held subsidiaries. All other subsidiaries are<span class=\"_ _0\"></span> indirectly held.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "(<span class=\"_ _0\"></span>vii)  C<span class=\"_ _2\"></span>urr<span class=\"_ _2\"></span>ency pr<span class=\"_ _2\"></span><span class=\"_ _2e2\">ofile of net cas</span><span class=\"_ _2\"></span>h and ca<span class=\"_ _2\"></span>sh equ<span class=\"_ _2\"></span>ivalents (<span class=\"_ _2\"></span>includ<span class=\"_ _2\"></span>ing ba<span class=\"_ _2\"></span>nk overdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>ts)<span class=\"_ _2e2\"> </span>\u00a3\u2019000<span class=\"_ _2e2\"> </span><table class=\"s w5c1 ha3\" id=\"_b95f3bbc-0c57-4f6a-8b1a-cde72a7b301a\"><tr><td></td><td></td><td class=\"t m0 x90c h29 y29ec ff2 fs19 fc2 sc0 ls5 ws0\">Net cash and cash equivalents<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x90d h29 y29ed ff2 fs19 fc2 sc0 ls5 ws0\">Other  </td><td></td></tr><tr><td></td><td class=\"c n x90e y28d0 w5c2 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">Sterling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x90f y28d0 w5c3 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 lsc5 wse9\">Eu<span class=\"_ _2\"></span>ro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x910 y28d0 w5c4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x911 y28d0 w5c5 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">currencies<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x912 y28d0 w1b4 h5e\"><div class=\"t m0 x257 h29 y2820 ff2 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29ee ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h5 y29ef ff2 fs3 fc2 sc0 ls5 ws0\">Functional currenc<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f Group operations<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b6 w5c6 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Sterling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x913 y28b6 w5c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">29,372<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x914 y28b6 w127 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">34,573<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x915 y28b6 w5c8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">4,209<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x916 y28b6 w5c9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">465<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x917 y28b6 w5ca h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">68,619<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w5cb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls2d ws111\">Euro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x918 y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x919 y28b7 w5cc h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,388<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91a y28b7 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91b y28b7 w5cd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">182<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91c y28b7 w5ce h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,570<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w5cf h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91d y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91e y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91f y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x920 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x921 y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w235 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Other<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x64b y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x922 y2833 w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x923 y2833 w5d0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">399<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x924 y2833 w5d1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">6,614<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x925 y2833 w36f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _5\"></span>,013<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x926 y2834 w5c7 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">29,372<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x927 y2834 w5d2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">41,961<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x928 y2834 w3e6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">4,608<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x929 y2834 w5d3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,261<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92a y2834 w5d4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">83,202<span class=\"_ _2e2\"> </span></div></td></tr></table><table class=\"s w5d5 ha4\" id=\"_f4647c5a-e14e-4641-bffb-7b004e6eff75\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x92b h26 y29f0 ff6 fs19 fc2 sc0 ls5 ws0\">Other  </td><td></td></tr><tr><td></td><td class=\"c n x258 y29f1 w5d6 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _21a\"> </span>S<span class=\"_ _0\"></span>terling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92c y29f1 w5d7 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 lsed ws112\">Euro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92d y29f1 w5d8 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92e y29f1 w5d9 h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">currencies<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x92f y29f1 w1ce h72\"><div class=\"t m0 x257 h26 y2840 ff6 fs19 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"t m0 x280 h5 y29f2 ff2 fs3 fc2 sc0 ls5 ws0\">At 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span>ember 2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x280 h5 y29f3 ff2 fs3 fc2 sc0 ls5 ws0\">Functional currenc<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f Group operations<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x258 y28b6 w5c6 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">Sterling<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x930 y28b6 w32b h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">17<span class=\"_ _5\"></span>,610<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x931 y28b6 w5da h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">14,396<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x932 y28b6 w5db h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">9<span class=\"_ _0\"></span>,437<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x5c2 y28b6 w5dc h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">195<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x933 y28b6 w5dd h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">41,638<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28bd w5cb h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls2d ws111\">Euro<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x934 y28bd w5de h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">70<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x935 y28bd w5df h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">14,<span class=\"_ _0\"></span>712<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x936 y28bd wcf h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x937 y28bd w5e0 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">190<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x938 y28bd w5e1 h61\"><div class=\"t m0 x257 h6 y2877 ff6 fs3 fc2 sc0 ls5 ws0\">14,972<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w5cf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">US Dollar<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x91d y283c wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x939 y283c w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93a y283c w5e2 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">167<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93b y283c wcf h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93c y283c w5e3 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">167<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w235 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Other<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93d y283d w5e4 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">11<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93e y283d w54 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x93f y283d w5e5 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1,608<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x940 y283d w5e6 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">6,990<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x941 y283d w5e7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">8,609<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"c n x942 y2834 w465 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">17<span class=\"_ _5\"></span>,691<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x943 y2834 w5e8 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">29,<span class=\"_ _5\"></span>108<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x944 y2834 w5e9 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">11,212<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x945 y2834 w5ea h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">7<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x946 y2834 w5c7 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">65,386<span class=\"_ _2e2\"> </span></div></td></tr></table>Other <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>encies held by<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup include Canadian Dollar<span class=\"_ _0\"></span>, H<span class=\"_ _0\"></span>ong K<span class=\"_ _0\"></span>ong Dollar<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Australian Dollar<span class=\"_ _5\"></span>, Japanese <span class=\"_ _0\"></span>Y<span class=\"_ _2e\"></span>en, Malaysian Ringgit, Qatari Riy<span class=\"_ _0\"></span>al, Singapore Dollar<span class=\"_ _5\"></span>, Saudi Arabia Riy<span class=\"_ _0\"></span>al, Swiss F<span class=\"_ _0\"></span>ranc and United <span class=\"_ _0\"></span>Arab Emirates Dirham. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he Compan<span class=\"_ _0\"></span>y does not have a ma<span class=\"_ _0\"></span>terial exposure <span class=\"_ _0\"></span>to other<span class=\"_ _0\"></span> currencies.<span class=\"_ _2e2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "(<span class=\"_ _0\"></span>viii)<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>Fair value<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or all <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial instruments, the carrying amount is either</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue, or appr<span class=\"_ _0\"></span>oximates <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>value is <span class=\"_ _0\"></span>the amount at <span class=\"_ _0\"></span><span class=\"_ _2e2\">which a financial instrument could be e</span><span class=\"_ _0\"></span>xchanged in an arm<span class=\"_ _0\"></span>\u2019s length <span class=\"_ _0\"></span>transaction between inf<span class=\"_ _0\"></span>ormed and willing parties, other<span class=\"_ _0\"></span> than a <span class=\"_ _0\"></span>forced or<span class=\"_ _0\"></span> liquidation sale, and ex<span class=\"_ _0\"></span>cludes accrued interest.<span class=\"_ _2e2\"> </span>Where rele<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>t, market <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues wer<span class=\"_ _0\"></span>e used to determine <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues. Where mark<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>values <span class=\"_ _0\"></span>were not a<span class=\"_ _0\"></span>vailable, <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>was calculated by<span class=\"_ _0\"></span> discounting expected cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows a</span><span class=\"_ _0\"></span>t prev<span class=\"_ _0\"></span>ailing interest rates and b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> applying y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>-end ex<span class=\"_ _0\"></span>change rates.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group holds a minority<span class=\"_ _0\"></span> shareholding in R<span class=\"_ _0\"></span>oboR<span class=\"_ _0\"></span>ecruiter<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>see note 11) which <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue was <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> to o<span class=\"_ _0\"></span>ther compr<span class=\"_ _0\"></span>ehensive income in the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he in<span class=\"_ _0\"></span>vestment <span class=\"_ _0\"></span>valuation <span class=\"_ _0\"></span>was categorised <span class=\"_ _0\"></span>within lev<span class=\"_ _0\"></span>el 1 of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue hierarchy<span class=\"_ _5\"></span>. All other<span class=\"_ _0\"></span> Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial </span>assets or <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities, which ar</span><span class=\"_ _0\"></span>e not measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue, have <span class=\"_ _0\"></span>the carrying amounts <span class=\"_ _0\"></span>which are a reasonable appr<span class=\"_ _0\"></span>oximation of<span class=\"_ _0\"></span> their fair v<span class=\"_ _0\"></span>alues.<span class=\"_ _2e2\"> </span><table class=\"s w5eb ha5\" id=\"_39378247-68f1-4ea3-b7a1-517d700b1900\"><tr><td class=\"t m0 x280 h26 y29f4 ff6 fs19 fc2 sc0 ls5 ws0\">Summary o<span class=\"_ _0\"></span>f fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue methods and assumptions<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y29f5 w5ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Receiv<span class=\"_ _0\"></span>ables and payables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x947 y29f5 w5ed h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Due to the short-<span class=\"_ _0\"></span>term nature of<span class=\"_ _0\"></span> the curr<span class=\"_ _0\"></span>ent receivables and pa<span class=\"_ _0\"></span>yables, <span class=\"_ _0\"></span>their carrying amount is<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x948 h6 y29f6 ff6 fs3 fc2 sc0 ls5 ws5\">considered to be the same <span class=\"_ _2\"></span>as their fair v<span class=\"_ _0\"></span>alue.<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y29f7 ff6 fs3 fc2 sc0 ls5 ws0\">Cash and cash equivalents, including </td><td class=\"t m0 x948 h6 y29f7 ff6 fs3 fc2 sc0 ls5 ws0\">Approxima<span class=\"_ _0\"></span>tes the carrying amount because of<span class=\"_ _0\"></span> the short ma<span class=\"_ _0\"></span>turity of<span class=\"_ _0\"></span> these instrumen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y29f8 ff6 fs3 fc2 sc0 ls5 ws0\">short-term deposits<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y29f9 w5ee h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Investmen<span class=\"_ _0\"></span>ts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x949 y29f9 w5ef h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Mark<span class=\"_ _0\"></span>et v<span class=\"_ _0\"></span>aluation at <span class=\"_ _0\"></span>the end of <span class=\"_ _0\"></span>the reporting <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29fa w5f0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Borrowings<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94a y29fa w5f1 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>he carrying amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group\u2019<span class=\"_ _0\"></span>s borro<span class=\"_ _0\"></span>wings, primarily <span class=\"_ _0\"></span>the RCF<span class=\"_ _5\"></span>, approximates their<span class=\"_ _0\"></span> fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fb ff6 fs3 fc2 sc0 ls5 ws0\">fair <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the RCF is estimated using discounted cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flow analy</span><span class=\"_ _0\"></span>sis based on the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s current </td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fc ff6 fs3 fc2 sc0 ls5 ws0\">incremental borro<span class=\"_ _0\"></span>wing rates for<span class=\"_ _0\"></span> similar<span class=\"_ _0\"></span> types and maturities of<span class=\"_ _0\"></span> borrowing and is consequen<span class=\"_ _0\"></span>tly </td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fd ff6 fs3 fc2 sc0 ls5 ws0\">categorised in lev<span class=\"_ _0\"></span>el 2 of <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue hierarchy<span class=\"_ _5\"></span>.</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "(<span class=\"_ _0\"></span>viii)<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>Fair value<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>or all <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial instruments, the carrying amount is either</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue, or appr<span class=\"_ _0\"></span>oximates <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value.<span class=\"_ _2e2\"> </span>F<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>value is <span class=\"_ _0\"></span>the amount at <span class=\"_ _0\"></span><span class=\"_ _2e2\">which a financial instrument could be e</span><span class=\"_ _0\"></span>xchanged in an arm<span class=\"_ _0\"></span>\u2019s length <span class=\"_ _0\"></span>transaction between inf<span class=\"_ _0\"></span>ormed and willing parties, other<span class=\"_ _0\"></span> than a <span class=\"_ _0\"></span>forced or<span class=\"_ _0\"></span> liquidation sale, and ex<span class=\"_ _0\"></span>cludes accrued interest.<span class=\"_ _2e2\"> </span>Where rele<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>t, market <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues wer<span class=\"_ _0\"></span>e used to determine <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alues. Where mark<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>values <span class=\"_ _0\"></span>were not a<span class=\"_ _0\"></span>vailable, <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>was calculated by<span class=\"_ _0\"></span> discounting expected cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flows a</span><span class=\"_ _0\"></span>t prev<span class=\"_ _0\"></span>ailing interest rates and b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> applying y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>-end ex<span class=\"_ _0\"></span>change rates.<span class=\"_ _2e2\"> </span>T<span class=\"_ _0\"></span>he Group holds a minority<span class=\"_ _0\"></span> shareholding in R<span class=\"_ _0\"></span>oboR<span class=\"_ _0\"></span>ecruiter<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>see note 11) which <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue was <span class=\"_ _0\"></span><span class=\"_ _2e2\">written off</span><span class=\"_ _0\"></span> to o<span class=\"_ _0\"></span>ther compr<span class=\"_ _0\"></span>ehensive income in the prior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he in<span class=\"_ _0\"></span>vestment <span class=\"_ _0\"></span>valuation <span class=\"_ _0\"></span>was categorised <span class=\"_ _0\"></span>within lev<span class=\"_ _0\"></span>el 1 of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue hierarchy<span class=\"_ _5\"></span>. All other<span class=\"_ _0\"></span> Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s financial </span>assets or <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial liabilities, which ar</span><span class=\"_ _0\"></span>e not measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue, have <span class=\"_ _0\"></span>the carrying amounts <span class=\"_ _0\"></span>which are a reasonable appr<span class=\"_ _0\"></span>oximation of<span class=\"_ _0\"></span> their fair v<span class=\"_ _0\"></span>alues.<span class=\"_ _2e2\"> </span><table class=\"s w5eb ha5\" id=\"_39378247-68f1-4ea3-b7a1-517d700b1900\"><tr><td class=\"t m0 x280 h26 y29f4 ff6 fs19 fc2 sc0 ls5 ws0\">Summary o<span class=\"_ _0\"></span>f fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue methods and assumptions<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y29f5 w5ec h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Receiv<span class=\"_ _0\"></span>ables and payables<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x947 y29f5 w5ed h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Due to the short-<span class=\"_ _0\"></span>term nature of<span class=\"_ _0\"></span> the curr<span class=\"_ _0\"></span>ent receivables and pa<span class=\"_ _0\"></span>yables, <span class=\"_ _0\"></span>their carrying amount is<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x948 h6 y29f6 ff6 fs3 fc2 sc0 ls5 ws5\">considered to be the same <span class=\"_ _2\"></span>as their fair v<span class=\"_ _0\"></span>alue.<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y29f7 ff6 fs3 fc2 sc0 ls5 ws0\">Cash and cash equivalents, including </td><td class=\"t m0 x948 h6 y29f7 ff6 fs3 fc2 sc0 ls5 ws0\">Approxima<span class=\"_ _0\"></span>tes the carrying amount because of<span class=\"_ _0\"></span> the short ma<span class=\"_ _0\"></span>turity of<span class=\"_ _0\"></span> these instrumen<span class=\"_ _0\"></span>ts.<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"t m0 x280 h6 y29f8 ff6 fs3 fc2 sc0 ls5 ws0\">short-term deposits<span class=\"_ _2e2\"> </span></td><td></td></tr><tr><td class=\"c n x258 y29f9 w5ee h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Investmen<span class=\"_ _0\"></span>ts<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x949 y29f9 w5ef h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Mark<span class=\"_ _0\"></span>et v<span class=\"_ _0\"></span>aluation at <span class=\"_ _0\"></span>the end of <span class=\"_ _0\"></span>the reporting <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y29fa w5f0 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Borrowings<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x94a y29fa w5f1 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _0\"></span>he carrying amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the Group\u2019<span class=\"_ _0\"></span>s borro<span class=\"_ _0\"></span>wings, primarily <span class=\"_ _0\"></span>the RCF<span class=\"_ _5\"></span>, approximates their<span class=\"_ _0\"></span> fair<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>value. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he<span class=\"_ _2e2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fb ff6 fs3 fc2 sc0 ls5 ws0\">fair <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the RCF is estimated using discounted cash <span class=\"_ _0\"></span><span class=\"_ _2e2\">flow analy</span><span class=\"_ _0\"></span>sis based on the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s current </td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fc ff6 fs3 fc2 sc0 ls5 ws0\">incremental borro<span class=\"_ _0\"></span>wing rates for<span class=\"_ _0\"></span> similar<span class=\"_ _0\"></span> types and maturities of<span class=\"_ _0\"></span> borrowing and is consequen<span class=\"_ _0\"></span>tly </td></tr><tr><td></td><td class=\"t m0 x948 h6 y29fd ff6 fs3 fc2 sc0 ls5 ws0\">categorised in lev<span class=\"_ _0\"></span>el 2 of <span class=\"_ _0\"></span>the fair<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alue hierarchy<span class=\"_ _5\"></span>.</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "<div class=\"t m0 h2b ff7 fs8 fc2 sc0 ls80 ws8e gs45d\">24 <span class=\"_ _3f\"> </span>Subsequent e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ents<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs45e\">T<span class=\"_ _0\"></span>here <span class=\"_ _0\"></span>were no subsequent e<span class=\"_ _0\"></span>vents <span class=\"_ _0\"></span>follo<span class=\"_ _0\"></span>wing 30 Nov<span class=\"_ _0\"></span>ember 2023<span class=\"_ _0\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "<div class=\"t m0 h2b ff7 fs8 fc2 sc0 ls5 ws0 gs469\">26 <span class=\"_ _3f\"> </span>Alternativ<span class=\"_ _0\"></span>e performance measures (A<span class=\"_ _0\"></span>PMs<span class=\"_ _5\"></span><span class=\"_ _2e2\">): definitions and reconciliations<span class=\"_ _2e2\"> </span></span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs46a\">In discussing the perf<span class=\"_ _0\"></span>ormance of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>, comparable measures are used.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs46b\">T<span class=\"_ _0\"></span>he Group discloses comparable perf<span class=\"_ _0\"></span>ormance measures to enable users <span class=\"_ _0\"></span>to f<span class=\"_ _0\"></span>ocus on the underlying perf<span class=\"_ _0\"></span>ormance of <span class=\"_ _0\"></span>the business on </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs46c\">a basis which is common <span class=\"_ _0\"></span>to both periods <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>these measures are pr<span class=\"_ _0\"></span>esented. T<span class=\"_ _0\"></span>he r<span class=\"_ _0\"></span>econciliation of<span class=\"_ _0\"></span> comparable measures <span class=\"_ _0\"></span>to the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs46d\">directly<span class=\"_ _0\"></span> related measures calcula<span class=\"_ _0\"></span>ted in accordance with IFRS is as <span class=\"_ _0\"></span>follow<span class=\"_ _0\"></span>s.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls10 ws26 gs46e\">APMs in constant<span class=\"_ _0\"></span> currency<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs46f\">As the G<span class=\"_ _0\"></span>roup operates in 11 countries, and <span class=\"_ _0\"></span>with many<span class=\"_ _0\"></span><span class=\"_ _2e2\"> differen</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">t currencies, it is affected b</span><span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>eign exchange mo<span class=\"_ _0\"></span>vemen<span class=\"_ _0\"></span>ts, and the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs470\"><span class=\"_ _2e2\">reported financial r</span><span class=\"_ _0\"></span><span class=\"_ _2e2\">esults reflect </span><span class=\"_ _0\"></span>this. How<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the Group business is managed against <span class=\"_ _0\"></span>targets which ar<span class=\"_ _0\"></span>e set to be comparable </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs471\">between <span class=\"_ _0\"></span>years and <span class=\"_ _0\"></span>within them, <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> otherwise f<span class=\"_ _0\"></span>oreign currenc<span class=\"_ _0\"></span>y mo<span class=\"_ _0\"></span>vemen<span class=\"_ _0\"></span>ts would undermine <span class=\"_ _0\"></span>the management ability<span class=\"_ _0\"></span> to driv<span class=\"_ _0\"></span>e the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs472\">business forw<span class=\"_ _0\"></span>ard and control it. Within <span class=\"_ _0\"></span>this <span class=\"_ _0\"></span>Annual R<span class=\"_ _0\"></span>eport, comparable results hav<span class=\"_ _0\"></span>e been highlighted on a constant currenc<span class=\"_ _0\"></span>y basis as </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs473\">well as <span class=\"_ _0\"></span>the results on a reported basis <span class=\"_ _0\"></span><span class=\"_ _2e2\">which reflect </span><span class=\"_ _0\"></span>the actual f<span class=\"_ _0\"></span>oreign currenc<span class=\"_ _0\"></span><span class=\"_ _2e2\">y eff</span><span class=\"_ _0\"></span>ects experienced.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs474\">T<span class=\"_ _0\"></span>he Group e<span class=\"_ _0\"></span>valuates its operating and <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial performance on a constant curr</span><span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> basis (i.e. without giving e<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffect to </span><span class=\"_ _0\"></span>the impact of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs475\">variation of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>foreign currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> exchange ra<span class=\"_ _0\"></span>tes from <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>). Constant currenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>APMs ar<span class=\"_ _0\"></span>e calculated by<span class=\"_ _0\"></span> applying <span class=\"_ _0\"></span>the prior <span class=\"_ _0\"></span>year </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs476\">foreign e<span class=\"_ _0\"></span>xchange rates <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the current and prior<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial </span><span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> results <span class=\"_ _0\"></span>to remov<span class=\"_ _0\"></span>e the impact o<span class=\"_ _0\"></span>f e<span class=\"_ _0\"></span>xchange rate.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs477\">Measures on a constant curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> basis enable users to <span class=\"_ _0\"></span>focus on <span class=\"_ _0\"></span>the performance of<span class=\"_ _0\"></span> the business on a basis <span class=\"_ _0\"></span><span class=\"_ _2e2\">which is not aff</span><span class=\"_ _0\"></span>ected by </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs478\">changes in for<span class=\"_ _0\"></span>eign currency<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xchange rates applicable <span class=\"_ _0\"></span>to the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s operating activities <span class=\"_ _0\"></span>from period to period.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs479\">T<span class=\"_ _0\"></span>he calculations of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>APMs on a constant curr<span class=\"_ _0\"></span>ency<span class=\"_ _0\"></span> basis and the r<span class=\"_ _0\"></span>econciliation to <span class=\"_ _0\"></span>the most directly<span class=\"_ _0\"></span> related measur<span class=\"_ _0\"></span>es calculated in </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs47a\">accordance <span class=\"_ _0\"></span>with IFRS are as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h29 ff2 fs19 fc2 sc0 ls5 ws0 gs47b\">\u00a3'000, unless otherwise stated<span class=\"_ _2e2\"> </span></div><div class=\"gs47c\"><table class=\"s w67a ha8\" id=\"_9a2eaf23-a75e-4310-8d63-1b7101c26656\"><tr><td></td><td></td><td></td><td class=\"t m0 xa01 h29 y2a60 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x848 h29 y2a61 ff2 fs19 fc2 sc0 ls5 ws0\">Operating<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 xa02 h29 y2a62 ff2 fs19 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">profit</span> </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x8ce h29 y2a63 ff2 fs19 fc2 sc0 ls5 ws0\"> Operating </td><td class=\"t m0 xa03 h29 y2a64 ff2 fs19 fc2 sc0 ls5 ws0\">conversion</td><td class=\"t m0 x79f h29 y2a64 ff2 fs19 fc2 sc0 ls5 ws0\"> <span class=\"_ _2e2\">Profit</span>  </td><td class=\"t m0 xa04 h29 y2a64 ff2 fs19 fc2 sc0 ls5 ws0\">Basic EPS </td></tr><tr><td></td><td class=\"c n xa05 y28e6 w18f h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa06 y28e6 w67b h6f\"><div class=\"t m0 x257 h29 y28b8 ff2 fs19 fc2 sc0 ls5 ws0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 xa07 h29 y2a65 ff2 fs19 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">profit</span> </td><td class=\"t m0 xa08 h29 y2a66 ff2 fs19 fc2 sc0 ls5 ws0\">ratio*<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x8cc h29 y2a66 ff2 fs19 fc2 sc0 ls5 ws1c\">before tax </td><td class=\"t m0 x79d h29 y2a66 ff2 fs19 fc2 sc0 ls5 ws0\">(pence<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y283c w67c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Reported<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa09 y283c w1aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb9 wsce\">1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _28\"></span>3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7</div></td><td class=\"c n xa0a y283c w1ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">418<span class=\"_ _2\"></span>,7<span class=\"_ _2\"></span>75<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa0b y283c w67d h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">76,356<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa0c y283c w67e h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">1<span class=\"_ _2\"></span>8.2%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa0d y283c w2d1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">7<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>1<span class=\"_ _28\"></span>5<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x40e y283c w67f h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">42.4<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w680 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Currency<span class=\"_ _0\"></span> impact<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa0e y283d w681 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsb wsc\">(2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>4<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9)</div></td><td class=\"c n xa0f y283d w588 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls2f ws43\">(5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2)</div></td><td class=\"c n xa10 y283d w682 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls36 ws92\">(2<span class=\"_ _2\"></span>,<span class=\"_ _28\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa11 y283d w683 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4 ws37\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>%)</div></td><td class=\"c n xa12 y283d w684 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls18 ws15\">(2<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa13 y283d w685 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">(<span class=\"_ _0\"></span>1.2)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w686 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">In constant<span class=\"_ _0\"></span> currency<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa14 y2834 w687 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">1,638,678</div></td><td class=\"c n xa15 y2834 w688 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">413,<span class=\"_ _0\"></span>173<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa16 y2834 w689 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsde wsfd\">74<span class=\"_ _28\"></span>,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa17 y2834 w68a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">1<span class=\"_ _2\"></span>7.<span class=\"_ _28\"></span>9<span class=\"_ _28\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa18 y2834 wb8 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">75,678<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa19 y2834 w68b h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">41.2<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs47d\">\u00a3'000, unless otherwise stated<span class=\"_ _2e2\"> </span></div><div class=\"gs47e\"><table class=\"s w68c ha9\" id=\"_2f46bcae-4c86-4e5f-9715-bab4487cefc6\"><tr><td></td><td></td><td></td><td class=\"t m0 xa01 h26 y2a67 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 xa1a h26 y2a68 ff6 fs19 fc2 sc0 ls5 ws0\">Operating<span class=\"_ _2e2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x294 h26 y2a69 ff6 fs19 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">profit</span> </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x50f h26 y2a6a ff6 fs19 fc2 sc0 ls5 ws0\"> Operating </td><td class=\"t m0 xa1b h26 y2a6b ff6 fs19 fc2 sc0 ls5 ws0\">conversion</td><td class=\"t m0 x518 h26 y2a6b ff6 fs19 fc2 sc0 ls5 ws0\"> <span class=\"_ _2e2\">Profit</span>  </td><td class=\"t m0 x42f h26 y2a6b ff6 fs19 fc2 sc0 ls5 ws0\">Basic EPS </td></tr><tr><td></td><td class=\"c n xa1c y2a6c w68d h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa1d y2a6c w68e h5e\"><div class=\"t m0 x257 h26 y28eb ff6 fs19 fc2 sc0 ls5 wsf0\">Net fees<span class=\"_ _2e2\"> </span></div></td><td class=\"t m0 x293 h26 y2a6d ff6 fs19 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">profit</span> </td><td class=\"t m0 x84a h26 y2a6e ff6 fs19 fc2 sc0 ls5 ws0\">ratio*<span class=\"_ _2e2\"> </span></td><td class=\"t m0 xa1e h26 y2a6e ff6 fs19 fc2 sc0 ls5 ws49\">before tax </td><td class=\"t m0 xa1f h26 y2a6e ff6 fs19 fc2 sc0 ls5 ws0\">(pence<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y2834 w67c h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">Reported<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa20 y2834 w1ab h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls5 ws0\">1,<span class=\"_ _2\"></span>63<span class=\"_ _2\"></span>9,4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6</div></td><td class=\"c n xa21 y2834 w1ad h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls4a ws2e\">430,61<span class=\"_ _2\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa22 y2834 w68f h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls86 ws95\">7<span class=\"_ _2c\"> </span>7,<span class=\"_ _28\"></span>5<span class=\"_ _2c\"></span>5<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa23 y2834 w690 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls3 ws3\">18.0<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa24 y2834 w691 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 ls86 ws95\">7<span class=\"_ _2c\"></span>7,<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>2<span class=\"_ _28\"></span>6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa25 y2834 w692 h66\"><div class=\"t m0 x257 h6 y2888 ff6 fs3 fc2 sc0 lsb wsc\">41.0<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 he ff6 fsa fc2 sc0 ls5 ws0 gs47f\">* <span class=\"_ _27\"> </span>O<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ng p<span class=\"_ _2\"></span><span class=\"_ _2e2\">rofi</span><span class=\"_ _2\"></span>t c<span class=\"_ _2\"></span>onve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sio<span class=\"_ _2\"></span>n r<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>o re<span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>g pr<span class=\"_ _2\"></span><span class=\"_ _2e2\">ofi</span><span class=\"_ _2\"></span>t over n<span class=\"_ _2\"></span>et f<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs480\">T<span class=\"_ _5\"></span>o calcula<span class=\"_ _0\"></span>te the <span class=\"_ _0\"></span>Y<span class=\"_ _2e\"></span>o<span class=\"_ _5\"></span>Y<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ariances in constant currenc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>, management compar<span class=\"_ _0\"></span>ed the FY23 results in constan<span class=\"_ _0\"></span>t currency<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>versus <span class=\"_ _0\"></span>the FY22 </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs481\">reported results.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h47 ff7 fs2 fc7 sc0 ls37 ws3d gs48b\">Ot<span class=\"_ _2\"></span>her<span class=\"_ _2\"></span> APMs<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls5 ws0 gs48c\">Net cas<span class=\"_ _2\"></span>h excluding le<span class=\"_ _2\"></span>ase lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs48d\">Net cash is an <span class=\"_ _0\"></span>APM used b<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>the Directors <span class=\"_ _0\"></span>to ev<span class=\"_ _0\"></span>aluate the G<span class=\"_ _0\"></span>roup\u2019<span class=\"_ _0\"></span>s capital structure and le<span class=\"_ _0\"></span>verage. N<span class=\"_ _0\"></span><span class=\"_ _2e2\">et cash is defined as cash and </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs48e\">cash equivalents less curr<span class=\"_ _0\"></span>ent and non-current borr<span class=\"_ _0\"></span>owings ex<span class=\"_ _0\"></span>cluding lease liabilities, as illustrated below:<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h26 ff6 fs19 fc2 sc0 ls5 ws0 gs48f\">\u00a3\u2019000<span class=\"_ _2e2\"> </span></div><div class=\"gs490\"><table class=\"s w693 h9b\" id=\"_5f342f9e-e115-4a7b-920e-a3fa8f98f73c\"><tr><td></td><td class=\"t m0 x3df h29 y2a6f ff2 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td><td class=\"t m0 x3e0 h26 y2a6f ff6 fs19 fc2 sc0 ls5 ws0\">30 Nov<span class=\"_ _0\"></span>ember </td></tr><tr><td></td><td class=\"t m0 x317 h29 y2a70 ff2 fs19 fc2 sc0 ls5 ws0\">2023<span class=\"_ _2e2\"> </span></td><td class=\"t m0 x3e1 h26 y2a70 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></td></tr><tr><td class=\"c n x258 y283c w54c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Cash and cash equivalents<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa26 y283c w694 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">83<span class=\"_ _2\"></span>,202</div></td><td class=\"c n xa27 y283c w74 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5d ws6b\">65,809<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w54d h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Bank ov<span class=\"_ _0\"></span>erdraft<span class=\"_ _2e2\"> </span></div></td><td class=\"c n x3ee y283d w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa28 y283d w2bb h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsf wscb\">(4<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w695 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Net cash<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa29 y2834 w18c h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls69 ws32\">83,202<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa2a y2834 w53 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls3d ws16\">65,386<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 lse9 ws10c gs491\">EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>TDA<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs492\">In addition to measuring <span class=\"_ _0\"></span><span class=\"_ _2e2\">financial performance of</span><span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span><span class=\"_ _2e2\">roup based on operating profit, </span><span class=\"_ _0\"></span>the Dir<span class=\"_ _0\"></span>ectors also measure performance </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs493\">based on EBITDA. I<span class=\"_ _0\"></span>t is calculated by<span class=\"_ _0\"></span> adding back <span class=\"_ _0\"></span>to the reported opera<span class=\"_ _0\"></span><span class=\"_ _2e2\">ting profit non-cash items such as </span><span class=\"_ _0\"></span>the depreciation of </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs494\">property<span class=\"_ _0\"></span>, plan<span class=\"_ _0\"></span>t and equipment (PPE), the amortisation and impairmen<span class=\"_ _0\"></span>t of in<span class=\"_ _0\"></span>tangible assets, loss on disposal of<span class=\"_ _0\"></span> PPE and intangible </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs495\"><span class=\"_ _2e2\">assets, gain on lease modification and </span><span class=\"_ _0\"></span>the employ<span class=\"_ _0\"></span>ee share options charge. Wher<span class=\"_ _0\"></span>e relev<span class=\"_ _0\"></span>ant, <span class=\"_ _0\"></span>the Group also uses EBITD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> to measure </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs496\">the lev<span class=\"_ _0\"></span>el of<span class=\"_ _0\"></span><span class=\"_ _2e2\"> financial lev</span><span class=\"_ _0\"></span>erage of<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup by<span class=\"_ _0\"></span> comparing EBITD<span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>to net debt.<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs497\">A<span class=\"_ _0\"></span> reconciliation of<span class=\"_ _0\"></span> reported operating pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit for</span><span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>the most directly<span class=\"_ _0\"></span> comparable IFRS measure, <span class=\"_ _0\"></span>to EBITDA<span class=\"_ _0\"></span> is set out belo<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"gs498\"><table class=\"s w696 h79\" id=\"_4dd69b5b-2bd3-4953-bab4-17f29e274a74\"><tr><td></td><td class=\"c n x258 y28d0 w258 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28d0 w3a h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b4 w697 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Reported operating pr<span class=\"_ _0\"></span><span class=\"_ _2e2\">ofit f</span><span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the y<span class=\"_ _0\"></span>ear<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa2b y28b4 w698 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">76,356<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa2c y28b4 w20 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls86 ws95\">7<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>5<span class=\"_ _2c\"></span>5<span class=\"_ _28\"></span>2<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b5 w699 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Depreciation of<span class=\"_ _0\"></span> property<span class=\"_ _0\"></span>, plan<span class=\"_ _0\"></span>t and equipment<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa2d y28b5 w69a h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls85 ws94\">15,89<span class=\"_ _0\"></span>8<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa2e y28b5 w69b h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">1<span class=\"_ _2\"></span>8,6<span class=\"_ _2\"></span>82<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b6 w69c h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Amortisation and impairment of<span class=\"_ _0\"></span> intangible assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa2f y28b6 w243 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5d ws6b\">16<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa30 y28b6 w69d h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">719<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y28b7 w69e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Loss on disposal of<span class=\"_ _0\"></span> PPE and intangible assets<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa31 y28b7 w246 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls87 ws18\">160<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa32 y28b7 w69f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsc ws6\">1,29<span class=\"_ _2\"></span>8<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w13e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Gain on lease modification<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x61c y283c w43 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">\u2013<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa33 y283c w6a0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls22 ws22\">(2<span class=\"_ _2\"></span>66)<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w6a1 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Employ<span class=\"_ _0\"></span>ee share options charge<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa34 y2833 w6a2 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls7a wsf\">4,87<span class=\"_ _2\"></span>1<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa35 y2833 w33f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls69 ws32\">4,<span class=\"_ _2\"></span>999<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w6a3 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">EBITDA<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa36 y2834 w6a4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls89 ws97\">9<span class=\"_ _28\"></span>7,<span class=\"_ _28\"></span>3<span class=\"_ _28\"></span>0<span class=\"_ _28\"></span>1</div></td><td class=\"c n xa37 y2834 w110 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls49 ws17\">102,98<span class=\"_ _2\"></span>4<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 lsa7 wsb2 gs499\">Dividen<span class=\"_ _2\"></span>d cover<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs49a\">T<span class=\"_ _0\"></span>he Group uses dividend co<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> as an <span class=\"_ _0\"></span>APM to ensure <span class=\"_ _0\"></span>that its dividend policy<span class=\"_ _0\"></span> is sustainable and in line <span class=\"_ _0\"></span>with the o<span class=\"_ _0\"></span>verall strategy<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs49b\">use of<span class=\"_ _0\"></span> cash. Dividend cov<span class=\"_ _0\"></span><span class=\"_ _2e2\">er is defined as </span><span class=\"_ _0\"></span>the number<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span>times <span class=\"_ _0\"></span>the Company<span class=\"_ _0\"></span> is capable of pa<span class=\"_ _0\"></span>ying dividends to shar<span class=\"_ _0\"></span>eholders from <span class=\"_ _0\"></span>the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs49c\"><span class=\"_ _2e2\">profits earned during a </span><span class=\"_ _0\"></span><span class=\"_ _2e2\">financial y</span><span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, and it is calculated as <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span><span class=\"_ _2e2\">s profit </span><span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> attributable <span class=\"_ _0\"></span>to owners of<span class=\"_ _0\"></span> the Compan<span class=\"_ _0\"></span>y </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs49d\">ov<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>the to<span class=\"_ _0\"></span>tal dividend paid to ordinary<span class=\"_ _0\"></span> shareholders.<span class=\"_ _2e2\"> </span></div><div class=\"gs49e\"><table class=\"s w6a5 haa\" id=\"_ef4ff5e3-c20d-46e7-a478-0f57b14b1d4f\"><tr><td></td><td></td><td class=\"c n x258 y28e6 w258 h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000<span class=\"_ _1fa\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n x4d3 y28e6 w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w2f2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\"><span class=\"_ _2e2\">Profit </span><span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span> attributable to o<span class=\"_ _0\"></span>wners of <span class=\"_ _0\"></span>the Company<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa38 y283c w6a6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">A<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa39 y283c w30 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls4a ws2e\">56,0<span class=\"_ _2\"></span>51<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa3a y283c w38f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls41 ws47\">5<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>202<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w6a7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Dividend proposed <span class=\"_ _0\"></span>to be paid to shareholders (<span class=\"_ _0\"></span>note 8<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa3b y2833 w6a8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">B<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa3c y2833 w6a9 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">21<span class=\"_ _2\"></span>,71<span class=\"_ _2\"></span>0<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa3d y2833 w30e h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls88 ws96\">2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _28\"></span>9<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w6aa h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Dividend cov<span class=\"_ _0\"></span>er<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa3e y2834 w6ab h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsee ws115\">(<span class=\"_ _2\"></span>A \u00f7 B<span class=\"_ _2\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa3f y2834 w6ac h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsc ws6\">2.6<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa40 y2834 w6ad h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls7a wsf\">2.6<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls6a ws7b gs49f\">Contract margin<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs4a0\">T<span class=\"_ _0\"></span>he Group uses contract mar<span class=\"_ _0\"></span>gin as an APM <span class=\"_ _0\"></span>to ev<span class=\"_ _0\"></span>aluate contract business quality<span class=\"_ _0\"></span> and the service o<span class=\"_ _0\"></span><span class=\"_ _2e2\">ffered </span><span class=\"_ _0\"></span>to customers. Contract </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs4a1\"><span class=\"_ _2e2\">margin is defined as contract net </span><span class=\"_ _0\"></span>fees as a percen<span class=\"_ _0\"></span>tage of contract r<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue.<span class=\"_ _2e2\"> </span></div><div class=\"gs4a2\"><table class=\"s w6ae haa\" id=\"_b6a56dc8-ebf0-4313-bf8b-dc9cf2e210a3\"><tr><td></td><td></td><td class=\"c n x258 y28e6 w6af h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">\u00a3\u2019000, unless otherwise stated<span class=\"_ _285\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n xa41 y28e6 w3a h6f\"><div class=\"t m0 x257 h29 y28b8 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w6b0 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws6\">Contract net fees<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa42 y283c w6a6 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">A</div></td><td class=\"c n xa43 y283c w6b1 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls3d ws16\">343<span class=\"_ _2\"></span>,502</div></td><td class=\"c n x4b3 y283c w6b2 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls77 ws87\">334,215<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2833 w6b3 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">Contract re<span class=\"_ _0\"></span>venue<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa44 y2833 w6a8 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">B</div></td><td class=\"c n xa45 y2833 w1d4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls25 ws5\">1<span class=\"_ _2\"></span>,584,<span class=\"_ _2\"></span>215</div></td><td class=\"c n xa46 y2833 w21f h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls4a ws2e\">1<span class=\"_ _2\"></span>,5<span class=\"_ _2\"></span>40,323<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w6b4 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">Contract margin<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa47 y2834 w6b5 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsee ws115\">(A \u00f7<span class=\"_ _2\"></span> B)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa48 y2834 w6b6 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">2<span class=\"_ _2\"></span>1.7<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa49 y2834 w6b7 h66\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls6c ws7d\">2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff9 fs2 fc2 sc0 ls27 ws28 gs486\">T<span class=\"_ _5\"></span>otal share<span class=\"_ _2\"></span>holder return (<span class=\"_ _2\"></span>TSR)<span class=\"_ _2e2\"> </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs487\">T<span class=\"_ _0\"></span>he Group uses <span class=\"_ _0\"></span>TSR as an <span class=\"_ _0\"></span>APM to measur<span class=\"_ _0\"></span>e the gr<span class=\"_ _0\"></span>owth in <span class=\"_ _0\"></span>value of<span class=\"_ _0\"></span> a shareholding o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span><span class=\"_ _2e2\"> a specified period, assuming that dividends </span></div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs488\">are rein<span class=\"_ _0\"></span>vested <span class=\"_ _0\"></span>to purchase additional shares at <span class=\"_ _0\"></span>the closing price applicable on <span class=\"_ _0\"></span>the ex<span class=\"_ _0\"></span>-dividend date. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>he TSR is calculated b<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> the </div><div class=\"t m0 h10 ff6 fsc fc2 sc0 ls1e ws0 gs489\">external independent data-str<span class=\"_ _0\"></span>eam party<span class=\"_ _0\"></span>.<span class=\"_ _2e2\"> </span></div><div class=\"gs383\"><table class=\"s w6b8 hab\" id=\"_fd596f35-9f7c-41fc-ae0a-9a7875607e9f\"><tr><td></td><td class=\"c n x258 y28e6 w6b9 h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">pence, unless otherwise stated<span class=\"_ _1b0\"> </span><span class=\"ff2\">2023<span class=\"_ _2e2\"> </span></span></div></td><td class=\"c n xa4a y28e6 wa h5e\"><div class=\"t m0 x257 h29 y2820 ff6 fs19 fc2 sc0 ls5 ws0\">2022<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283c w6ba h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree plc <span class=\"_ _0\"></span>TSR return index <span class=\"_ _0\"></span>value: <span class=\"_ _0\"></span>three-month a<span class=\"_ _0\"></span>verage to 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span> 2020 (FY22: 30 Nov<span class=\"_ _0\"></span> 2019<span class=\"_ _0\"></span>)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa4b y283c w6bb h6c\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 lsde wsfd\">2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>0<span class=\"_ _28\"></span>.74<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa4c y283c w59c h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls17 ws14\">26<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>41<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y283d w6bc h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 ls5 ws0\">ST<span class=\"_ _0\"></span>hree plc <span class=\"_ _0\"></span>TSR return index <span class=\"_ _0\"></span>value: <span class=\"_ _0\"></span>three-month a<span class=\"_ _0\"></span>verage to 30 N<span class=\"_ _0\"></span>ov<span class=\"_ _0\"></span> 2023 (FY22: 30 Nov<span class=\"_ _0\"></span> 2022)<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa4d y283d w6bd h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls49 ws17\">365.<span class=\"_ _2\"></span>25<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa4e y283d w6be h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">355.43<span class=\"_ _2e2\"> </span></div></td></tr><tr><td class=\"c n x258 y2834 w6bf h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls5 ws0\">T<span class=\"_ _5\"></span>otal shareholder<span class=\"_ _0\"></span> return<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa4f y2834 w6c0 h62\"><div class=\"t m0 x257 h5 y2827 ff2 fs3 fc2 sc0 ls76 wsb\">51<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>%<span class=\"_ _2e2\"> </span></div></td><td class=\"c n xa50 y2834 w6c1 h61\"><div class=\"t m0 x257 h5 y2827 ff6 fs3 fc2 sc0 lsbb ws3b\">35.4%</div></td></tr></table></div>",
   "dimensions": {
    "concept": "sthreeplc:DisclosureOfAlternativePerformanceMeasuresDefinitionsAndReconcilliations",
    "language": "en",
    "entity": "scheme:2138003NEBX5VRP3EX50",
    "period": "2022-12-01T00:00:00/2023-12-01T00:00:00"
   }
  }
 }
}