Operating costs before charge for bad and doubtful debts Charge for bad and doubtful debts Reduction in expected credit loss on loan receivable Net gains on financial instruments Deferred tax arising on rate change Deferred tax on transfer to the income statement Deferred tax arising from rate change Proceeds from equity placing Share options and LTIPs – proceeds from shares issued Share options and LTIPs– value of employees' services Deferred tax on share based payments Share options and LTIPs– own shares purchased Interest element of lease payments classified as financing activities Payments for swap terminations classified as financing activities Proceeds from swap terminations classified as financing activities Description of accounting policy for pre-contract costs Description of accounting policy for parent company investments Disclosure of alternative performance measures