Operating profit before joint ventures and associates Underlying operating profit Acquisition related charges Charges related to the strategic portfolio review Other specific adjusting items Net gain/(loss) on sale and closure of businesses Remeasurement of post employment benefit obligations Return on plan assets, excluding interest income Change in asset ceiling, excluding interest income Change in fair value of financial assets at fair value through other comprehensive income Fair value of share-based payments Change in the fair value of non-controlling interest put options Changes to non-controlling interests due to acquisitions and disposals Reclassification of non-controlling interest put option reserve on exercise of put options Cost of shares transferred to employees Purchase of own shares – share buyback Purchase of own shares – employee share-based payments Tax credit on items taken directly to equity Equity before dividends paid Purchase of non-controlling interests Release of share awards settled in existing shares purchased in the market Transfer Equity before dividends paid and cost of own shares transferred to employees Purchase of contract fulfilment assets classified as investing activities Dividends received from joint ventures and associates classified as investing activities Purchase of own shares – share buyback classified as financing activities Purchase of own shares to satisfy employee share-based payments, classified as financing activities Net cash flow from derivative financial instruments, classified as financing activities Purchase of non-controlling interests, classified as financing activities Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period Tax receipts in respect of prior year business disposals Disclosure of contract balances Description of accounting policy for contract balances Disclosure of foreign currency risk Disclosure of interest rate risk Disclosure of sale and closure of business Disclosure of reconciliation of operating profit to cash generated from operations Disclosure of movement in assets and liabilities arising from financing activities Disclosure of Non-GAAP measures Disclosure of exchange rates