Adjusting items Profit before tax and adjusting items – non-GAAP measure Adjusted basic earnings per share Adjusted diluted earnings per share Current partnership liability to the Marks & Spencer UK Pension Scheme Current borrowings and other financial liabilities Non current partnership liability to the Marks & Spencer UK Pension Scheme Non current borrowings and other financial liabilities Cash flow hedges recognised in inventories Tax on cash flow hedges recognised in inventories Sale/(purchase) of current financial assets classified as investing activites Payment of liability to the Marks & Spencer UK Pension Scheme classified as financing activities Cash received from settlement derivatives classified as financing activities Opening net cash Closing net cash Acquistion of gist limited Cash acquired from the acquisition of Gist limited Interest paid on partnership liability to the marks & spencer uk pension scheme Interest paid on lease liabilities Disclosure of adjusting items Disclosure of marks and spencer scottish limited partnership Disclosure of contingent assets