Exceptional administrative expenses Exceptional reversal of impairment of assets Exceptional finance costs Tax on vested shares moved to current tax Share-based payments Adjustments for depreciation of property, plant and equipment Adjustments for depreciation of right-of-use assets Adjustments for reversal of impairment of property, plant and equipment – exceptionals Adjustments for reversal of impairment of right-of-use assets – exceptionals Adjustments for (gain)/loss on lease disposal Adjustments for gain on lease modifications Adjustments for exceptional finance costs Adjustments for increase in creditors, provisions, government grants and pensions Pension scheme contributions classified as operating activites Movement on capital expenditure accrual classified as investing activites Payment of interest element of leases classified as financing activites Interest received, classified as financing activities Disclosure of climate change Disclosure of alternative performance measures APMs Description of accounting policy for cost of sales Disclosure of exceptional items