Adjusting cost of sales (income) Adjusting net operating expenses (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 Tax on other comprehensive income Hedging reserve Equity share awards Equity share awards transferred to liabilities Held by ESOP trusts Tax on share awards 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 net impairment charge of right-of-use assets Adjustments on gain on modification of right-of-use assets Adjustments for (decrease)/increase 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 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 Disclosure of consideration of climate related matters Description of accounting policy for adjusted profit before taxation Disclosure of adjusting items Disclosure of bank overdrafts