Profit / (loss) before finance and tax Adjusting items within net operating expenses: Acquisition and integration costs Disposal of businesses Accelerated amortisation and net impairment reversals Gain on pension indexation Adjusted operating profit from continuing operations Adjusted profit before finance costs and tax from continuing operations Adjusting items within net finance costs Net monetary loss on hyperinflation Adjusted profit before tax from continuing operations Tax on adjusted profit Adjusted profit after tax from continuing operations Basic adjusted earnings per share from continuing operations Diluted adjusted earnings per share from continuing operations Exchange differences on translation of discontinued operations Adjustments for hyperinflation Deferred tax charge in respect of cash flow hedges Current tax credit in respect of cashflow hedges Current tax charge in respect of cashflow hedges Hedging gains and losses transferred to inventory Share buyback programme Net purchase of own shares by the Inchcape Employee Trust Transactions with non- controlling interests Net tax credit included within share-based payments Deferred tax credit included within share-based payments Purchase of investment in joint ventures and associates classified as investing activities Payments made before the commencement date of a lease classified as investing activities Receipt from sub-lease receivables classified as investing activities Share buyback programme classified as financing activities Purchase of own shares by the Inchcape Employee Trust classified as financing activities Cash and cash equivalents if different from statement of financial position Cash and cash equivalents if different from statement of financial position Disclosure of accounting convention Description of accounting policy for presentation of comparative amounts Description of accounting policy for designation of ethiopia as a hyperinflationary economy Description of accounting policy for climate change Description of accounting policy for cost of sales Description of accounting policy for adjusting items Description of accounting policy for financial assets at fair value through other comprehensive income Disclosure of adjusting items Disclosure of acquisitions and disposals