Gross profit Transfer of reserve on share award Adjustments for interest and dividends receivable Adjustments for subsidiary acquisition adjustment Adjustments for impairment of investment in associate Adjustments for write off of loans and receivables Adjustments for contingent consideration Operating cash flows before movements in working capital Cash generated by operations Net cash from operating activities Cash acquired on subsidiary transfer classified as investing activities Funds placed on fixed term deposit, classified as investing activities Funds returned from fixed term deposit, classified as investing activities Net cash used in investing activities Loans made, classified as financing activities Purchase of Company shares by employee benefit trusts classified as financing activities Net cash used in financing activities Net increase/(decrease) in cash and cash equivalents Description of accounting policy for climate change considerations Description of accounting policy for non-derivative financial instruments Description of accounting policy for short-term investments Description of accounting policy for contingent consideration Description of accounting policy for share repurchase programme Description of accounting policy for alternative performance measures Description of accounting policy for adjusting items Disclosure of short-term investments