Gain arising on disposal of businesses Profit/(loss) before financing and taxation Expected credit losses included in cost of sales Impairment reversal included within cost of sales Impairment reversal included within research and development Current borrowings and lease liabilities Non-current borrowings and lease liabilities Adjustments for loss on disposal of intangible assets Adjustments for amortisation and impairment of intangible assets Adjustments for depreciation and impairment of property, plant and equipment Adjustments for depreciation and impairment of right-of-use assets Adjustment of amounts payable under residual value guarantees within lease liabilities Adjustments for impairment of and other movements on investments Adjustments for movement in trade receivables/payables and other assets/liabilities Adjustments for movement in contract assets/liabilities Cash flows on other financial assets and liabilities held for operating purposes classified as operating activities Adjustments for net defined benefit post-retirement cost recognised in profit before financing Adjustments for cash funding of defined benefit post-retirement schemes Movement in other investments classified as investing activities Movement in investments in joint ventures and associates classified as investing activities Cash flows on other financial assets and liabilities held for non-operating purposes classified as investing activities Settlement of swaps hedging fixed rate borrowings classified as financing activities Net cash flow from decrease in borrowings and lease liabilties Interest element of lease payments classified as financing activities Fees paid on undrawn facilities classified as financing activities Transactions with non-controlling interests (NCI) classified as financing activities Redemption of C Shares classified as financing activities Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period Outflow of cash for foreign exchange contracts Redemption of C Shares Transactions with NCI Non-cash impact relating to deferred tax assets Net book value of ordinary shares held for the purpose of share-based payment plans Net book value of ordinary shares vested in share-based payment plans Net book value of new ordinary shares to employee share-based payment plans Description of accounting policy for climate change Description of accounting policy for presentation of underlying results Description of accounting policy for risk and revenue sharing arrangements Description of accounting policy for financial instruments - classification and measurement Description of accounting policy for customer relationships Description of accounting policy for certification costs Description of accounting policy for software Description of accounting policy for customer financing support Disclosure of contract assets and liabilities Disclosure of financial risk and revenue sharing arrangements (RRSAs) and other financial assets and liabilities Disclosure of currency analysis Disclosure of ageing beyond contractual due date of financial assets Disclosure of expected maturity analysis of derivative financial instruments Disclosure of derivation of summary funds flow statement