Other administrative expenses Individually Significant Items Current contingent consideration Adjustments for depreciation of property, plant and equipment Adjustments for depreciation of right-of-use assets Adjustments for cash-settled share-based payments Adjustments for amortisation of customer contracts and relationships Adjustments for amortisation of software and development costs Adjustments for lease financing costs Adjustments for other financing costs Adjustments for acquisition of businesses – transaction costs Adjustments for individually Significant Items (non-cash impact) Adjustments for profit on disposal of right-of-use assets Adjustments for profit on sale of intangible assets Adjustments for research and development UK tax credits Adjustments for research and development US tax credits Interest element of lease payments classified as operating activities Other interest paid classified as operating activities Acquisition of trade and assets as part of business combinations, classified as investing activities Change in net debt resulting from cash flows (net of deferred issue costs) Interest incurred on borrowings Interest paid on borrowings Non-cash movements (release of deferred issue costs) Issue costs related to borrowings Effect of foreign currency on cash flows Foreign currency translation differences on borrowings Net debt excluding lease liabilities Transfer hedging reserve to retained earnings