Operating profit before joint ventures and associates Underlying operating profit Acquisition related charges - underlying operation Charges related to the strategic portfolio review Other specific adjusting items Net (loss)/gain on sale and closure of businesses Acquisition related charges 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 that will not be reclassified to profit or loss Change in fair value of financial assets at fair value through other comprehensive income that may be reclassified to profit or loss Credit totalling from change in fair value of financial assets Assets held by the Rabbi Trust Arrangements Trade and other US investments 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 revaluation reserve on sale of businesses Cost of shares transferred to employees Purchase of own shares – share buyback Tax credit on items taken directly to equity Equity before dividends paid Reclassification of non-controlling interest put option reserve on exercise of put options Purchase of own shares – employee share-based payments Purchase of contract fulfilment assets classified as investing activities Purchase of other investments classified by investing activities Dividends received from joint ventures and associates classified as investing activities Loans to third parties classified as investing activities Purchase of own shares – share buyback classified as financing activities Purchase of own shares - employee share-based payments, classified as financing activities Repayment of borrowings acquired through business acquisitions 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 payments arising on the disposal of business classified as investing activities Received in respect of sale of groups interest classified as investing activities Disclosure of contract balances Description of accounting policy for contract balances Disclosure of sale and closure of businesses 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