Revaluation losses on properties Impairment of investment in joint ventures Operating loss Provision charge against impairment of trade receivables Provision credit against impairment of trade receivables Exchange gains previously recognised in the translation reserve Exchange losses previously recognised in the net investment hedge reserve Net exchange gain /(loss) relating to equity shareholders Interests in leasehold properties Trading properties EPRA net tangible assets value per share Gain on cash flow hedge Gain on cash flow hedge recycled to net finance costs Transfer on award of own shares to employees Scrip dividend related share issue Scrip dividend related share issue costs Share buybacks included in capital redemption reserve Result from the cancellation of the company shares Recycled exchange gain on disposal of overseas property interests Loss on cash flow hedge Loss on cash flow hedge recycled to net finance costs Redemption premiums and fees from early repayment of debt classified as operating activities Debt and loan facility issuance and extension fees classified as operating activities Premiums on hedging derivatives classified as operating activities Distributions and other receivables from joint ventures classified as operating activities Distributions from joint ventures reclassified as assets held for sale classified as operating activities Other capital expenditure classified as investing activities Decrease/(increase) in cash and cash equivalents– continuing operations Decrease/(increase) in cash and cash equivalents – discontinued operations Cash and cash equivalents at beginning of period Description of accounting policy for alternative performance measures (APMs) Description of accounting policy for interests in leasehold properties Description of accounting policy for right-of-use assets Disclosure of profit/(loss) for the year Disclosure of restatement of 2021 in respect of the IFRIC decision on concessions Disclosure of key alternative performance measures Disclosure of joint ventures and associates