Adjusting items Adjusted Non-Controlling Interests M&S Group adjusted profit before tax M&S Group adjusted profit before tax Adjusted basic earnings per share Adjusted diluted earnings per share Current borrowings and other financial liabilities Non current borrowings and other financial liabilities Net assets Cash flow hedges recognised in inventories Tax on cash flow hedges recognised in inventories Net cash inflow from operating activities Sale/(purchase) of current financial assets classified as investing activites Net cash used in investing activities Payment of partnership liability to the Marks & Spencer UK Pension Scheme classified as financing activities Transactions with non-controlling interest classified as financing activities Net cash used in financing activities Net cash inflow/(outflow) from activities Opening net cash Closing net cash Interest paid on lease liabilities Maturing notes Outstanding notes repurchased Interest payable on medium term notes Description of accounting policy for Prior year restatement Description of accounting policy for alternative performance measures Description of accounting policy for M&S bank Description of accounting policy for Reserves Disclosure of adjusting items Disclosure of marks and spencer scottish limited partnership