Adjusting cost of sales Adjusting net operating income Adjusting financing items Adjusted profit before taxation – non-GAAP measure Adjusted basic earnings per share Adjusted diluted earnings per share Interim dividends per share Proposed final dividends per share Hedging reserve Equity share awards Equity share awards transferred to liabilities Held by ESOP trusts Adjustments for depreciation of property, plant and equipment Adjustments for depreciation of right-of-use assets Adjustments for COVID-19-related rent concessions Adjustments for impairment charge of intangible assets Adjustments for net impairment charge/(reversal) of right-of-use assets Adjustments for gain on disposal of property, plant and equipment and intangible assets Adjustments for gain on disposal of right-of-use assets Adjustments for payment of settlement of equity swap contracts Adjustments for increase/(decrease) in payables and provisions Initial direct costs of right-of-use assets, classified as investing activities Payment of deferred consideration for acquisition of non-controlling interest, classified as financing activities Payment on termination of lease, classified as financing activities Purchase of own shares through share buy-back, classified as financing activities Purchase of own shares through share buyback – stamp duty and fees, classified as financing activities Purchase of own shares by ESOP trusts, classified as financing activities Cash and cash equivalents net of overdrafts at beginning of year Cash and cash equivalents net of overdrafts at end of year