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I<span class=\"__2 _275\"></span>FRS as<span class=\"__2 _275\"></span> ado<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">pted by the EU diffe</span><span class=\"__2 _275\"></span>r in c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tain resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ts from I<span class=\"__2 _275\"></span>FRS as i<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>ed by th<span class=\"__2 _275\"></span>e IAS<span class=\"__2 _275\"></span>B. B<span class=\"__2 _275\"></span>oth the Parent C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny an<span class=\"__2 _275\"></span>d the G<span class=\"__2 _275\"></span>roup \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial<span class=\"__2 _275\"></span> statements h<span class=\"__2 _275\"></span>ave b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n prep<span class=\"__2 _275\"></span>ared in a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>rdan<span class=\"__2 _275\"></span>ce with I<span class=\"__2 _275\"></span>FRS a<span class=\"__2 _275\"></span>s ad<span class=\"__2 _275\"></span>opted by the EU an<span class=\"__2 _275\"></span>d referenc<span class=\"__2 _275\"></span>es to IFRS he<span class=\"__2 _275\"></span>reaf<span class=\"__2 _279\"></span>ter sho<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span> con<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>s referenc<span class=\"__2 _275\"></span>es to IFRS as a<span class=\"__2 _275\"></span>do<span class=\"__2 _275\"></span>pted by the EU. In prese<span class=\"__2 _275\"></span>nting th<span class=\"__2 _275\"></span>e Parent Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pany \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>l statements togeth<span class=\"__2 _275\"></span>er wi<span class=\"__2 _275\"></span>th<span class=\"__2 _2cc\"> </span>the G<span class=\"__2 _275\"></span>roup \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al s<span class=\"__2 _275\"></span>tat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ents, th<span class=\"__2 _275\"></span>e Parent Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any h<span class=\"__2 _275\"></span>as a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ed of th<span class=\"__2 _275\"></span>e exemption i<span class=\"__2 _275\"></span>n Se<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n 30<span class=\"__2 _275\"></span>4(2) of th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ies A<span class=\"__2 _275\"></span>ct,<span class=\"__2 _2cc\"> </span>2014 not to present its i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>al I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent an<span class=\"__2 _275\"></span>d rela<span class=\"__2 _275\"></span>ted notes that fo<span class=\"__2 _275\"></span>rm pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of the a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>roved Parent Com<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _2cc\"> </span>\ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l stateme<span class=\"__2 _275\"></span>nts. Th<span class=\"__2 _275\"></span>e Parent Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pany h<span class=\"__2 _275\"></span>as a<span class=\"__2 _275\"></span>lso a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ed of th<span class=\"__2 _275\"></span>e exemption f<span class=\"__2 _275\"></span>rom \ufb01l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g its in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>vid<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt with<span class=\"__2 _2cc\"> </span>the Re<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>strar of Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ies a<span class=\"__2 _275\"></span>s pe<span class=\"__2 _275\"></span>rmi<span class=\"__2 _275\"></span>tted by Se<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on 30<span class=\"__2 _275\"></span>4(2) of th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ies A<span class=\"__2 _275\"></span>ct, 2014<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>oi<span class=\"__2 _275\"></span>ng C<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>rn Statement o<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>ge 8<span class=\"__2 _275\"></span>4 for<span class=\"__2 _275\"></span>ms p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t of the G<span class=\"__2 _275\"></span>roup \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>l statements<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Di<span class=\"__2 _275\"></span>rectors ac<span class=\"__2 _275\"></span>kn<span class=\"__2 _275\"></span>owled<span class=\"__2 _275\"></span>ge th<span class=\"__2 _275\"></span>at<span class=\"__2 _275\"></span> bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the<span class=\"__2 _275\"></span>ir review of the G<span class=\"__2 _275\"></span>roup\u2019s acti<span class=\"__2 _275\"></span>vitie<span class=\"__2 _275\"></span>s, ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ows, liq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y p<span class=\"__2 _275\"></span>ositi<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd b<span class=\"__2 _275\"></span>orrowin<span class=\"__2 _275\"></span>g fac<span class=\"__2 _275\"></span>iliti<span class=\"__2 _275\"></span>es for th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al ye<span class=\"__2 _275\"></span>ar en<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ed<span class=\"__2 _2cc\"> </span>31 M<span class=\"__2 _275\"></span>arch 2023, an<span class=\"__2 _275\"></span>d h<span class=\"__2 _275\"></span>avi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>d the p<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>l ris<span class=\"__2 _275\"></span>ks faci<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p, the Bo<span class=\"__2 _275\"></span>ard of Direc<span class=\"__2 _275\"></span>tors has a rea<span class=\"__2 _275\"></span>son<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le exp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>tation<span class=\"__2 _2cc\"> </span>that D<span class=\"__2 _275\"></span>CC pl<span class=\"__2 _275\"></span>c, a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p as a wh<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>e, has a<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ate \ufb01na<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l an<span class=\"__2 _275\"></span>d other reso<span class=\"__2 _275\"></span>urces to contin<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e in op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>al existen<span class=\"__2 _275\"></span>ce a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> will b<span class=\"__2 _275\"></span>e ab<span class=\"__2 _275\"></span>le to me<span class=\"__2 _275\"></span>et its lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>litie<span class=\"__2 _275\"></span>s as th<span class=\"__2 _275\"></span>ey fall d<span class=\"__2 _275\"></span>ue over th<span class=\"__2 _275\"></span>e 12<span class=\"__2 _276\"></span>-month g<span class=\"__2 _275\"></span>oin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ern p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>DCC p<span class=\"__2 _275\"></span>lc, th<span class=\"__2 _275\"></span>e ulti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te Parent Com<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, is a p<span class=\"__2 _275\"></span>ub<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>ly trade<span class=\"__2 _275\"></span>d li<span class=\"__2 _275\"></span>mited c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny inc<span class=\"__2 _275\"></span>orp<span class=\"__2 _275\"></span>orated an<span class=\"__2 _275\"></span>d do<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>d in the R<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>ub<span class=\"__2 _275\"></span>lic of<span class=\"__2 _275\"></span> Irela<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>. DCC p<span class=\"__2 _275\"></span>lc<span class=\"__2 _275\"></span>\u2019s shares h<span class=\"__2 _275\"></span>ave a Premi<span class=\"__2 _275\"></span>um Li<span class=\"__2 _275\"></span>stin<span class=\"__2 _275\"></span>g on th<span class=\"__2 _275\"></span>e O<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffic</span><span class=\"__2 _275\"></span>ial L<span class=\"__2 _275\"></span>ist of th<span class=\"__2 _275\"></span>e Un<span class=\"__2 _275\"></span>ited Ki<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>do<span class=\"__2 _275\"></span>m Lis<span class=\"__2 _275\"></span>ting A<span class=\"__2 _275\"></span>uth<span class=\"__2 _275\"></span>orit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>re traded<span class=\"__2 _2cc\"> </span>sol<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>y on th<span class=\"__2 _275\"></span>e Lond<span class=\"__2 _275\"></span>on Stock E<span class=\"__2 _275\"></span>xch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge.<span class=\"__2 _2cc\"> </span>1.2 <span class=\"__2 _278\"> </span>BAS<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>S O<span class=\"__2 _275\"></span>F PR<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>PAR<span class=\"__2 _275\"></span>A<span class=\"__2 _277\"></span>T<span class=\"__2 _275\"></span>IO<span class=\"__2 _275\"></span>N<span class=\"__2 _2cc\"> </span>This section include<span class=\"__2 _277\"></span>s information on ne<span class=\"__2 _276\"></span>w accounting s<span class=\"__2 _277\"></span>tandar<span class=\"__2 _277\"></span>ds, amendments and int<span class=\"__2 _277\"></span>erpret<span class=\"__2 _277\"></span>ations, whether the<span class=\"__2 _277\"></span>y are<span class=\"__2 _2cc\"> </span><span class=\"__2 _2cc\">eff</span><span class=\"__2 _277\"></span>ective f<span class=\"__2 _277\"></span>or the current year or in lat<span class=\"__2 _277\"></span>er year<span class=\"__2 _277\"></span>s, and how they ar<span class=\"__2 _277\"></span>e expect<span class=\"__2 _277\"></span>ed to impact the \ufb01nancial po<span class=\"__2 _276\"></span>sition and perf<span class=\"__2 _277\"></span>ormance<span class=\"__2 _2cc\"> </span>of the Gr<span class=\"__2 _277\"></span>oup<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span>The c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sol<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ated \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l stateme<span class=\"__2 _275\"></span>nts, wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re presented in s<span class=\"__2 _275\"></span>terlin<span class=\"__2 _275\"></span>g, rou<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ed to the n<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>rest tho<span class=\"__2 _275\"></span>usa<span class=\"__2 _275\"></span>nd, h<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n prep<span class=\"__2 _275\"></span>ared<span class=\"__2 _275\"></span> on a g<span class=\"__2 _275\"></span>oin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ern b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r the h<span class=\"__2 _275\"></span>istori<span class=\"__2 _275\"></span>cal c<span class=\"__2 _275\"></span>ost co<span class=\"__2 _275\"></span>nventio<span class=\"__2 _275\"></span>n, as m<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>di\ufb01<span class=\"__2 _275\"></span>ed by th<span class=\"__2 _275\"></span>e me<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nt at fai<span class=\"__2 _275\"></span>r val<span class=\"__2 _275\"></span>ue of sh<span class=\"__2 _275\"></span>are-base<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents at th<span class=\"__2 _275\"></span>e da<span class=\"__2 _275\"></span>te of grant, post<span class=\"__2 _277\"></span>-em<span class=\"__2 _275\"></span>ploy<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tain \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span>de<span class=\"__2 _275\"></span>rivative \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial i<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng val<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>es of recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties th<span class=\"__2 _275\"></span>at are h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d via fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>are adju<span class=\"__2 _275\"></span>sted to record cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n the fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>ttri<span class=\"__2 _275\"></span>bu<span class=\"__2 _275\"></span>table to the ri<span class=\"__2 _275\"></span>sks tha<span class=\"__2 _275\"></span>t are be<span class=\"__2 _275\"></span>ing h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed.<span class=\"__2 _2cc\"> </span>The a<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>ounti<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>es ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d in the p<span class=\"__2 _275\"></span>repa<span class=\"__2 _275\"></span>ration of th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts for th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d 31 M<span class=\"__2 _275\"></span>arch 2023 are set ou<span class=\"__2 _275\"></span>t in<span class=\"__2 _2cc\"> </span>note 5.<span class=\"__2 _277\"></span>9<span class=\"__2 _276\"></span>. The<span class=\"__2 _275\"></span>se p<span class=\"__2 _275\"></span>oli<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tently by the Grou<span class=\"__2 _275\"></span>p\u2019s subsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>unted inves<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nts for al<span class=\"__2 _275\"></span>l<span class=\"__2 _2cc\"> </span>periods present<span class=\"__2 _276\"></span>ed in these consolidated \ufb01nancia<span class=\"__2 _275\"></span>l st<span class=\"__2 _277\"></span>atements.<span class=\"__2 _2cc\"> </span>The p<span class=\"__2 _275\"></span>repa<span class=\"__2 _275\"></span>ration of \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial s<span class=\"__2 _275\"></span>tatements i<span class=\"__2 _275\"></span>n confo<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y with IFR<span class=\"__2 _275\"></span>S requ<span class=\"__2 _275\"></span>ires the u<span class=\"__2 _275\"></span>se of ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain cri<span class=\"__2 _275\"></span>tica<span class=\"__2 _275\"></span>l acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ates. I<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>add<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n, it req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>res ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt to e<span class=\"__2 _276\"></span>xercise ju<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>roces<span class=\"__2 _275\"></span>s of app<span class=\"__2 _275\"></span>ly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny\u2019s acc<span class=\"__2 _275\"></span>ounti<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>es. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> areas i<span class=\"__2 _275\"></span>nvolv<span class=\"__2 _275\"></span>ing a h<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>h de<span class=\"__2 _275\"></span>gree of ju<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent o<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>lexit<span class=\"__2 _275\"></span>y, or areas wh<span class=\"__2 _275\"></span>ere ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ptions a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ates are sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt to the<span class=\"__2 _2cc\"> </span>con<span class=\"__2 _275\"></span>sol<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ated \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts are detaile<span class=\"__2 _275\"></span>d in n<span class=\"__2 _275\"></span>ote 1.4<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Adopt<span class=\"__2 _277\"></span>ion of<span class=\"__2 _277\"></span> IFRS and In<span class=\"__2 _277\"></span>ternati<span class=\"__2 _276\"></span>onal Financial<span class=\"__2 _277\"></span> Reporting Int<span class=\"__2 _277\"></span>erpret<span class=\"__2 _277\"></span>ations<span class=\"__2 _276\"></span> Committee<span class=\"__2 _277\"></span> (\u2018IFRIC\u2019<span class=\"__2 _277\"></span>) Int<span class=\"__2 _277\"></span>erpret<span class=\"__2 _277\"></span>ations<span class=\"__2 _2cc\"> </span>The fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>es to IFRS b<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effec</span><span class=\"__2 _275\"></span>tive for th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar b<span class=\"__2 _275\"></span>ut di<span class=\"__2 _275\"></span>d not resu<span class=\"__2 _275\"></span>lt in a m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge to the<span class=\"__2 _2cc\"> </span>Group<span class=\"__2 _277\"></span>\u2019s \ufb01nancial st<span class=\"__2 _277\"></span>atemen<span class=\"__2 _276\"></span>ts:<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y, Plant an<span class=\"__2 _275\"></span>d Equi<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span>: Procee<span class=\"__2 _275\"></span>ds b<span class=\"__2 _275\"></span>efore Intend<span class=\"__2 _275\"></span>ed U<span class=\"__2 _275\"></span>se \u2013 Am<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts to IAS 16<span class=\"__2 _2cc\"> </span></span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">O<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>erou<span class=\"__2 _275\"></span>s Co<span class=\"__2 _275\"></span>ntracts \u2013 Cos<span class=\"__2 _275\"></span>t of Ful\ufb01<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ing a C<span class=\"__2 _275\"></span>ontract \u2013 A<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>ents to IAS 37<span class=\"__2 _2cc\"> </span></span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">A<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>al Im<span class=\"__2 _275\"></span>provem<span class=\"__2 _275\"></span>ents to IFRS Stand<span class=\"__2 _275\"></span>ards 201<span class=\"__2 _275\"></span>8-<span class=\"__2 _277\"></span>2020<span class=\"__2 _2cc\"> </span></span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">R<span class=\"__2 _275\"></span>eferen<span class=\"__2 _275\"></span>ce to the Co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>eptua<span class=\"__2 _275\"></span>l Framewor<span class=\"__2 _275\"></span>k - Am<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>ents to IFRS 3<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _2cc\"> </span>Not<span class=\"__2 _277\"></span>es t<span class=\"__2 _277\"></span>o the \ufb01nancial st<span class=\"__2 _277\"></span>at<span class=\"__2 _277\"></span>ements pr<span class=\"__2 _277\"></span>o<span class=\"__2 _277\"></span>vide additional information r<span class=\"__2 _277\"></span>equir<span class=\"__2 _277\"></span>ed by s<span class=\"__2 _276\"></span>t<span class=\"__2 _277\"></span>atute<span class=\"__2 _282\"></span>,<span class=\"__2 _275\"></span> accounting s<span class=\"__2 _277\"></span>tandar<span class=\"__2 _277\"></span>ds or Listing R<span class=\"__2 _277\"></span>ules. For clarity<span class=\"__2 _283\"></span>, each not<span class=\"__2 _277\"></span>e begins with a simple<span class=\"__2 _2cc\"> </span>intr<span class=\"__2 _277\"></span>oduction outlining the purpose o<span class=\"__2 _277\"></span>f the not<span class=\"__2 _277\"></span>e.<span class=\"__2 _2cc\"> </span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>St<span class=\"__2 _277\"></span>andards, i<span class=\"__2 _276\"></span>nt<span class=\"__2 _276\"></span>erpre<span class=\"__2 _277\"></span>tation<span class=\"__2 _276\"></span>s and<span class=\"__2 _276\"></span> amendments t<span class=\"__2 _277\"></span>o published st<span class=\"__2 _277\"></span>andards tha<span class=\"__2 _276\"></span>t ar<span class=\"__2 _276\"></span>e no<span class=\"__2 _276\"></span>t y<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">et effecti</span><span class=\"__2 _276\"></span>ve<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as n<span class=\"__2 _275\"></span>ot app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain n<span class=\"__2 _275\"></span>ew stand<span class=\"__2 _275\"></span>ards, am<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d interpretations to existin<span class=\"__2 _275\"></span>g stan<span class=\"__2 _275\"></span>dards th<span class=\"__2 _275\"></span>at h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span> iss<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d but a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">re not yet effecti</span><span class=\"__2 _275\"></span>ve. The<span class=\"__2 _275\"></span>se in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e:<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Prese<span class=\"__2 _275\"></span>ntation of Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial Stateme<span class=\"__2 _275\"></span>nts - Di<span class=\"__2 _275\"></span>scl<span class=\"__2 _275\"></span>osu<span class=\"__2 _275\"></span>re of Acco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g Poli<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IAS 1)<span class=\"__2 _2cc\"> </span></span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">D<span class=\"__2 _275\"></span>e\ufb01<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on of Ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g Esti<span class=\"__2 _275\"></span>mates (<span class=\"__2 _275\"></span>Am<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>ents to IAS 8 Ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>g Poli<span class=\"__2 _275\"></span>cies<span class=\"__2 _275\"></span>, Cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n Acco<span class=\"__2 _275\"></span>unti<span class=\"__2 _275\"></span>ng Es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates &amp; Errors)<span class=\"__2 _2cc\"> </span></span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">I<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e T<span class=\"__2 _277\"></span>axes - D<span class=\"__2 _275\"></span>eferred T<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>x related to Ass<span class=\"__2 _275\"></span>ets an<span class=\"__2 _275\"></span>d Lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g from a Si<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>le T<span class=\"__2 _277\"></span>ran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion (<span class=\"__2 _275\"></span>Am<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IAS 12)<span class=\"__2 _2cc\"> </span></span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s - le<span class=\"__2 _275\"></span>ase l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y in a sa<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>eb<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>k (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IFRS 16)<span class=\"__2 _2cc\"> </span></span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">I<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>tial A<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of IFR<span class=\"__2 _275\"></span>S 17 an<span class=\"__2 _275\"></span>d IFR<span class=\"__2 _275\"></span>S 9 (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IFRS 17 In<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>rance C<span class=\"__2 _275\"></span>ontracts)<span class=\"__2 _2cc\"> </span></span>\u2013 <span class=\"ffa_2 fc2_2 lsf_2 wsb_2\">I<span class=\"__2 _275\"></span>FRS 1<span class=\"__2 _276\"></span>7 Insur<span class=\"__2 _277\"></span>an<span class=\"__2 _275\"></span>ce Cont<span class=\"__2 _277\"></span>racts<span class=\"__2 _2cc\"> </span></span>The i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t of thes<span class=\"__2 _275\"></span>e new s<span class=\"__2 _275\"></span>tanda<span class=\"__2 _275\"></span>rds is not expe<span class=\"__2 _275\"></span>cted to result i<span class=\"__2 _275\"></span>n a net m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge to the Grou<span class=\"__2 _275\"></span>p\u2019s \ufb01nan<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts.<span class=\"__2 _2cc\"> </span>1.3 <span class=\"__2 _278\"> </span>BASIS<span class=\"__2 _276\"></span> OF C<span class=\"__2 _277\"></span>ONSOLID<span class=\"__2 _277\"></span>A<span class=\"__2 _277\"></span>TION<span class=\"__2 _2cc\"> </span>This section de<span class=\"__2 _277\"></span>tails how the Gr<span class=\"__2 _277\"></span>oup account<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">s for the diff</span><span class=\"__2 _277\"></span>erent types o<span class=\"__2 _276\"></span>f int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st<span class=\"__2 _276\"></span>s it has in subsidiarie<span class=\"__2 _277\"></span>s and equity<span class=\"__2 _275\"></span> account<span class=\"__2 _277\"></span>ed inve<span class=\"__2 _276\"></span>stment<span class=\"__2 _277\"></span>s.<span class=\"__2 _2cc\"> </span>SUBSIDIARIES<span class=\"__2 _2cc\"> </span>Su<span class=\"__2 _275\"></span>bsid<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>ries a<span class=\"__2 _275\"></span>re all enti<span class=\"__2 _275\"></span>ties (in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>udi<span class=\"__2 _275\"></span>ng s<span class=\"__2 _275\"></span>tru<span class=\"__2 _275\"></span>ctured e<span class=\"__2 _275\"></span>ntities) over wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s co<span class=\"__2 _275\"></span>ntrol. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p controls a<span class=\"__2 _275\"></span>n entit<span class=\"__2 _275\"></span>y wh<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span> the G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as powe<span class=\"__2 _275\"></span>r over its rel<span class=\"__2 _275\"></span>evant acti<span class=\"__2 _275\"></span>vitie<span class=\"__2 _275\"></span>s, is exp<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d to, or has ri<span class=\"__2 _275\"></span>ghts to, variab<span class=\"__2 _275\"></span>le returns f<span class=\"__2 _275\"></span>rom its i<span class=\"__2 _275\"></span>nvolvem<span class=\"__2 _275\"></span>ent wi<span class=\"__2 _275\"></span>th the<span class=\"__2 _2cc\"> </span>entit<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d h<span class=\"__2 _275\"></span>as the a<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y to affec</span><span class=\"__2 _275\"></span>t thos<span class=\"__2 _275\"></span>e returns th<span class=\"__2 _275\"></span>rough i<span class=\"__2 _275\"></span>ts power over th<span class=\"__2 _275\"></span>e enti<span class=\"__2 _275\"></span>ty.<span class=\"__2 _2cc\"> </span>The res<span class=\"__2 _275\"></span>ults of s<span class=\"__2 _275\"></span>ubsi<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>taki<span class=\"__2 _275\"></span>ngs a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>red or di<span class=\"__2 _275\"></span>sp<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d of dur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar are in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span>from th<span class=\"__2 _275\"></span>e date of the<span class=\"__2 _275\"></span>ir ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on o<span class=\"__2 _275\"></span>r up to the da<span class=\"__2 _275\"></span>te of their d<span class=\"__2 _275\"></span>isp<span class=\"__2 _275\"></span>osa<span class=\"__2 _275\"></span>l. Wh<span class=\"__2 _275\"></span>ere n<span class=\"__2 _275\"></span>ece<span class=\"__2 _275\"></span>ssa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>stm<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>re mad<span class=\"__2 _275\"></span>e to the \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l<span class=\"__2 _2cc\"> </span>statements of s<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>idi<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>es to brin<span class=\"__2 _275\"></span>g the<span class=\"__2 _275\"></span>ir a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g po<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s into line w<span class=\"__2 _275\"></span>ith tho<span class=\"__2 _275\"></span>se use<span class=\"__2 _275\"></span>d by the G<span class=\"__2 _275\"></span>roup.<span class=\"__2 _2cc\"> </span>EQ<span class=\"__2 _275\"></span>U<span class=\"__2 _279\"></span>IT<span class=\"__2 _275\"></span>Y ACCO<span class=\"__2 _275\"></span>U<span class=\"__2 _279\"></span>NTE<span class=\"__2 _279\"></span>D I<span class=\"__2 _275\"></span>NV<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>TM<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>NTS<span class=\"__2 _275\"></span> The G<span class=\"__2 _275\"></span>roup\u2019s interests in e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted investm<span class=\"__2 _275\"></span>ents co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>e interests in a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ates. As<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>tes are those e<span class=\"__2 _275\"></span>ntities in w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span>the G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as si<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>\ufb01c<span class=\"__2 _275\"></span>ant in\ufb02<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce, but n<span class=\"__2 _275\"></span>ot co<span class=\"__2 _275\"></span>ntrol or jo<span class=\"__2 _275\"></span>int co<span class=\"__2 _275\"></span>ntrol, over the \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al a<span class=\"__2 _275\"></span>nd o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>es. T<span class=\"__2 _275\"></span>hey a<span class=\"__2 _275\"></span>re initia<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>t cost, wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>es transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n cos<span class=\"__2 _275\"></span>ts. S<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>eq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nt to initia<span class=\"__2 _275\"></span>l recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>, the c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>oli<span class=\"__2 _275\"></span>da<span class=\"__2 _275\"></span>ted \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l statements<span class=\"__2 _275\"></span> in<span class=\"__2 _275\"></span>clu<span class=\"__2 _275\"></span>de th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s share of the p<span class=\"__2 _275\"></span>ro\ufb01t or l<span class=\"__2 _275\"></span>oss a<span class=\"__2 _275\"></span>nd othe<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>rehe<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>ve in<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e of the e<span class=\"__2 _275\"></span>q<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>unted investm<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>, until th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>date on wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>cant i<span class=\"__2 _275\"></span>n\ufb02<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nce c<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>TRANSA<span class=\"__2 _277\"></span>CTIONS ELIMINA<span class=\"__2 _277\"></span>TED ON<span class=\"__2 _277\"></span> CONSOLID<span class=\"__2 _277\"></span>A<span class=\"__2 _277\"></span>TION<span class=\"__2 _2cc\"> </span>Intr<span class=\"__2 _277\"></span>a-<span class=\"__2 _277\"></span>group balances and t<span class=\"__2 _277\"></span>ransactions,<span class=\"__2 _276\"></span> and any<span class=\"__2 _277\"></span> un<span class=\"__2 _275\"></span>realised<span class=\"__2 _277\"></span> in<span class=\"__2 _275\"></span>come and ex<span class=\"__2 _276\"></span>penses arising<span class=\"__2 _277\"></span> f<span class=\"__2 _275\"></span>rom<span class=\"__2 _276\"></span> int<span class=\"__2 _276\"></span>ra<span class=\"__2 _277\"></span>-gr<span class=\"__2 _277\"></span>o<span class=\"__2 _275\"></span>up tr<span class=\"__2 _277\"></span>ansactions, ar<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span>eli<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted. Un<span class=\"__2 _275\"></span>real<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d ga<span class=\"__2 _275\"></span>ins a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g from trans<span class=\"__2 _275\"></span>acti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s with eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>unted i<span class=\"__2 _275\"></span>nvestees are el<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ated ag<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>st th<span class=\"__2 _275\"></span>e investm<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span> to the extent of the G<span class=\"__2 _275\"></span>roup\u2019s interest in the inves<span class=\"__2 _275\"></span>tee. Un<span class=\"__2 _275\"></span>real<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d los<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>re elim<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ated in th<span class=\"__2 _275\"></span>e sa<span class=\"__2 _275\"></span>me way a<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>real<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d gai<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>, but<span class=\"__2 _275\"></span> on<span class=\"__2 _275\"></span>ly to the extent th<span class=\"__2 _275\"></span>at the<span class=\"__2 _275\"></span>re is no evi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e of im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent.<span class=\"__2 _2cc\"> </span>1.4 <span class=\"__2 _278\"> </span> <span class=\"__2 _c_2\"></span>CR<span class=\"__2 _275\"></span>ITI<span class=\"__2 _275\"></span>CA<span class=\"__2 _275\"></span>L ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G E<span class=\"__2 _275\"></span>STI<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>A<span class=\"__2 _276\"></span>TE<span class=\"__2 _275\"></span>S AN<span class=\"__2 _275\"></span>D J<span class=\"__2 _275\"></span>U<span class=\"__2 _279\"></span>DG<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>This section s<span class=\"__2 _277\"></span>ets out the k<span class=\"__2 _277\"></span>ey ar<span class=\"__2 _277\"></span>eas of judgement and e<span class=\"__2 _277\"></span>stimation that management has identi\ufb01ed as having a pot<span class=\"__2 _277\"></span>entially<span class=\"__2 _2cc\"> </span>mat<span class=\"__2 _276\"></span>erial impact on the Gr<span class=\"__2 _276\"></span>oup<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _277\"></span>s consolidat<span class=\"__2 _277\"></span>ed \ufb01nancial st<span class=\"__2 _277\"></span>atement<span class=\"__2 _276\"></span>s.<span class=\"__2 _2cc\"> </span>The p<span class=\"__2 _275\"></span>repa<span class=\"__2 _275\"></span>ration of \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial s<span class=\"__2 _275\"></span>tatements i<span class=\"__2 _275\"></span>n confo<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y with IFR<span class=\"__2 _275\"></span>S requ<span class=\"__2 _275\"></span>ires the u<span class=\"__2 _275\"></span>se of ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tes and as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. It<span class=\"__2 _2cc\"> </span>also req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>res ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt to e<span class=\"__2 _276\"></span>xercise its j<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt in th<span class=\"__2 _275\"></span>e proce<span class=\"__2 _275\"></span>ss of ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>yin<span class=\"__2 _275\"></span>g the G<span class=\"__2 _275\"></span>roup\u2019s acc<span class=\"__2 _275\"></span>ounti<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>es. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup\u2019s<span class=\"__2 _2cc\"> </span>ma<span class=\"__2 _275\"></span>in ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g po<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>ies a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffec</span><span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g its resul<span class=\"__2 _275\"></span>ts of op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns an<span class=\"__2 _275\"></span>d \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al co<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ditio<span class=\"__2 _275\"></span>n are set ou<span class=\"__2 _275\"></span>t in n<span class=\"__2 _275\"></span>ote 5.<span class=\"__2 _277\"></span>9<span class=\"__2 _277\"></span>. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered th<span class=\"__2 _275\"></span>e im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ct of c<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ate ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge o<span class=\"__2 _275\"></span>n the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>al s<span class=\"__2 _275\"></span>tat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ents in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent of n<span class=\"__2 _275\"></span>on-\ufb01na<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>al a<span class=\"__2 _275\"></span>nd \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial<span class=\"__2 _275\"></span> ass<span class=\"__2 _275\"></span>ets, the u<span class=\"__2 _275\"></span>sef<span class=\"__2 _275\"></span>ul li<span class=\"__2 _275\"></span>ves of ass<span class=\"__2 _275\"></span>ets, an<span class=\"__2 _275\"></span>d provisi<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s. Fu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r details a<span class=\"__2 _275\"></span>re incl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n note 3.1 Pr<span class=\"__2 _277\"></span>o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, Pl<span class=\"__2 _275\"></span>ant a<span class=\"__2 _275\"></span>nd Eq<span class=\"__2 _275\"></span>uip<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent an<span class=\"__2 _275\"></span>d note<span class=\"__2 _2cc\"> </span>3.<span class=\"__2 _275\"></span>3 Intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le A<span class=\"__2 _275\"></span>ssets an<span class=\"__2 _275\"></span>d G<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p als<span class=\"__2 _275\"></span>o con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>s the im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>act of c<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ate ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge a<span class=\"__2 _275\"></span>s par<span class=\"__2 _279\"></span>t of the an<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ual b<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>get a<span class=\"__2 _275\"></span>nd<span class=\"__2 _2cc\"> </span>strategic p<span class=\"__2 _275\"></span>lan<span class=\"__2 _275\"></span>s to ensu<span class=\"__2 _275\"></span>re cons<span class=\"__2 _275\"></span>isten<span class=\"__2 _275\"></span>cy with a<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>ievi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s carbo<span class=\"__2 _275\"></span>n redu<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n targets.<span class=\"__2 _2cc\"> </span>We contin<span class=\"__2 _275\"></span>ual<span class=\"__2 _275\"></span>ly eval<span class=\"__2 _275\"></span>uate ou<span class=\"__2 _275\"></span>r esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tes, ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ptions a<span class=\"__2 _275\"></span>nd j<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n avai<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e infor<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>nd exp<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ien<span class=\"__2 _275\"></span>ce. A<span class=\"__2 _275\"></span>s the<span class=\"__2 _275\"></span> use of es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates is in<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>rent in \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g, a<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>al resu<span class=\"__2 _275\"></span>lts co<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">d diffe</span><span class=\"__2 _275\"></span>r from th<span class=\"__2 _275\"></span>ese e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ates. Th<span class=\"__2 _275\"></span>e es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates and u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>lyi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span> ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ptions a<span class=\"__2 _275\"></span>re reviewed on a<span class=\"__2 _275\"></span>n on<span class=\"__2 _275\"></span>go<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g bas<span class=\"__2 _275\"></span>is an<span class=\"__2 _275\"></span>d m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent h<span class=\"__2 _275\"></span>as di<span class=\"__2 _275\"></span>scu<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>d its c<span class=\"__2 _275\"></span>ritic<span class=\"__2 _275\"></span>al a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tes and<span class=\"__2 _275\"></span> ass<span class=\"__2 _275\"></span>oci<span class=\"__2 _275\"></span>ated di<span class=\"__2 _275\"></span>scl<span class=\"__2 _275\"></span>osu<span class=\"__2 _275\"></span>res with the A<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>it Co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>tee. Ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs the a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>tes and a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span> disc<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>sed b<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>ow to be its cri<span class=\"__2 _275\"></span>tica<span class=\"__2 _275\"></span>l acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ates (\u2018E\u2019) an<span class=\"__2 _275\"></span>d ju<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents (\u2018<span class=\"__2 _283\"></span>J<span class=\"__2 _275\"></span>\u2019):<span class=\"__2 _2cc\"> </span>1.<span class=\"__2 _275\"></span>2 <span class=\"__2 _d_2\"> </span>BAS<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>S O<span class=\"__2 _275\"></span>F PR<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>PAR<span class=\"__2 _275\"></span>A<span class=\"__2 _277\"></span>T<span class=\"__2 _275\"></span>IO<span class=\"__2 _275\"></span>N <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>GOODWILL (E, J)<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as c<span class=\"__2 _275\"></span>api<span class=\"__2 _275\"></span>talise<span class=\"__2 _275\"></span>d go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll of \u00a3<span class=\"__2 _275\"></span>2,029<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span>6 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n at 31 M<span class=\"__2 _275\"></span>arch 2023. G<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwi<span class=\"__2 _275\"></span>ll is req<span class=\"__2 _275\"></span>uired to be tested for i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ent at<span class=\"__2 _275\"></span> le<span class=\"__2 _275\"></span>ast a<span class=\"__2 _275\"></span>nn<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lly o<span class=\"__2 _275\"></span>r mo<span class=\"__2 _275\"></span>re freq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly if ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s in ci<span class=\"__2 _275\"></span>rcums<span class=\"__2 _275\"></span>tance<span class=\"__2 _275\"></span>s or th<span class=\"__2 _275\"></span>e oc<span class=\"__2 _275\"></span>cur<span class=\"__2 _275\"></span>rence of events i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g potential i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt exist.<span class=\"__2 _275\"></span> The G<span class=\"__2 _275\"></span>roup u<span class=\"__2 _275\"></span>ses th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of f<span class=\"__2 _275\"></span>uture cas<span class=\"__2 _275\"></span>h \ufb02ows to determi<span class=\"__2 _275\"></span>ne recove<span class=\"__2 _275\"></span>rable a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt. I<span class=\"__2 _275\"></span>n ca<span class=\"__2 _275\"></span>lcu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ting th<span class=\"__2 _275\"></span>e val<span class=\"__2 _275\"></span>ue i<span class=\"__2 _275\"></span>n use,<span class=\"__2 _2cc\"> </span>ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt ju<span class=\"__2 _275\"></span>dge<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent an<span class=\"__2 _275\"></span>d es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n is requ<span class=\"__2 _275\"></span>ired in fo<span class=\"__2 _275\"></span>reca<span class=\"__2 _275\"></span>stin<span class=\"__2 _275\"></span>g cas<span class=\"__2 _275\"></span>h \ufb02ows of ca<span class=\"__2 _275\"></span>sh-ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rating u<span class=\"__2 _275\"></span>nits<span class=\"__2 _275\"></span>, in d<span class=\"__2 _275\"></span>et<span class=\"__2 _276\"></span>erm<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g termi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l<span class=\"__2 _2cc\"> </span>growth val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d in se<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>ctin<span class=\"__2 _275\"></span>g an a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate disco<span class=\"__2 _275\"></span>unt rate. Sen<span class=\"__2 _275\"></span>siti<span class=\"__2 _275\"></span>vitie<span class=\"__2 _275\"></span>s to chan<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s in as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns are detail<span class=\"__2 _275\"></span>ed in n<span class=\"__2 _275\"></span>ote 3.3<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>B<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>S CO<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>B<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>ATIO<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S (E)<span class=\"__2 _2cc\"> </span>Bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s are acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted for usi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on m<span class=\"__2 _275\"></span>etho<span class=\"__2 _275\"></span>d whi<span class=\"__2 _275\"></span>ch req<span class=\"__2 _275\"></span>uires th<span class=\"__2 _275\"></span>at the a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>are recorde<span class=\"__2 _275\"></span>d at the<span class=\"__2 _275\"></span>ir resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>tive fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>es at th<span class=\"__2 _275\"></span>e da<span class=\"__2 _275\"></span>te of acqu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e ap<span class=\"__2 _275\"></span>pli<span class=\"__2 _275\"></span>cati<span class=\"__2 _275\"></span>on of th<span class=\"__2 _275\"></span>is meth<span class=\"__2 _275\"></span>od req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>res cer<span class=\"__2 _275\"></span>tain es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ptions p<span class=\"__2 _275\"></span>ar<span class=\"__2 _279\"></span>ticu<span class=\"__2 _275\"></span>lar<span class=\"__2 _275\"></span>ly co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ern<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the d<span class=\"__2 _275\"></span>etermi<span class=\"__2 _275\"></span>nati<span class=\"__2 _275\"></span>on of th<span class=\"__2 _275\"></span>e fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>es of the a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uired a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d at<span class=\"__2 _275\"></span> the d<span class=\"__2 _275\"></span>ate of ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n.<span class=\"__2 _275\"></span> For i<span class=\"__2 _275\"></span>ntangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets acq<span class=\"__2 _275\"></span>uired<span class=\"__2 _275\"></span>, the G<span class=\"__2 _275\"></span>roup b<span class=\"__2 _275\"></span>ases va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns on exp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted fu<span class=\"__2 _275\"></span>ture cas<span class=\"__2 _275\"></span>h \ufb02ows<span class=\"__2 _275\"></span>. Thi<span class=\"__2 _275\"></span>s meth<span class=\"__2 _275\"></span>od em<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>loys a di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unted<span class=\"__2 _2cc\"> </span>cas<span class=\"__2 _275\"></span>h \ufb02ow an<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ysis u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g the p<span class=\"__2 _275\"></span>resent va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of the es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ated af<span class=\"__2 _275\"></span>ter<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>tax ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ows expec<span class=\"__2 _275\"></span>ted to be gen<span class=\"__2 _275\"></span>erated f<span class=\"__2 _275\"></span>rom the p<span class=\"__2 _275\"></span>urcha<span class=\"__2 _275\"></span>sed<span class=\"__2 _275\"></span> intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>set usin<span class=\"__2 _275\"></span>g ri<span class=\"__2 _275\"></span>sk ad<span class=\"__2 _275\"></span>jus<span class=\"__2 _275\"></span>ted disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rates and revenu<span class=\"__2 _275\"></span>e foreca<span class=\"__2 _275\"></span>sts as a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate. The p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>iod of exp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted cash \ufb02<span class=\"__2 _275\"></span>ows is<span class=\"__2 _2cc\"> </span>bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the exp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted usef<span class=\"__2 _275\"></span>ul li<span class=\"__2 _275\"></span>fe of the intan<span class=\"__2 _275\"></span>gib<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>sset a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>ired<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Group e<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>es a s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>lis<span class=\"__2 _275\"></span>t valu<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n expe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t to assis<span class=\"__2 _275\"></span>t<span class=\"__2 _2cc\"> </span>wit<span class=\"__2 _276\"></span>h t<span class=\"__2 _276\"></span>his pr<span class=\"__2 _277\"></span>ocess wher<span class=\"__2 _277\"></span>e appropr<span class=\"__2 _276\"></span>iat<span class=\"__2 _277\"></span>e.<span class=\"__2 _2cc\"> </span>TA<span class=\"__2 _279\"></span>X<span class=\"__2 _280\"></span>AT<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>O<span class=\"__2 _279\"></span>N<span class=\"__2 _275\"></span> (<span class=\"__2 _279\"></span>E<span class=\"__2 _279\"></span>, <span class=\"__2 _275\"></span>J<span class=\"__2 _275\"></span>)<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup i<span class=\"__2 _275\"></span>s sub<span class=\"__2 _275\"></span>jec<span class=\"__2 _275\"></span>t to inco<span class=\"__2 _275\"></span>me taxes in a n<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r of ju<span class=\"__2 _275\"></span>risd<span class=\"__2 _275\"></span>icti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s. Provisi<span class=\"__2 _275\"></span>ons fo<span class=\"__2 _275\"></span>r tax lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>re man<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent to ma<span class=\"__2 _275\"></span>ke<span class=\"__2 _2cc\"> </span>jud<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>tes in relati<span class=\"__2 _275\"></span>on to tax issu<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d expo<span class=\"__2 _275\"></span>sures<span class=\"__2 _275\"></span>. Am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts provid<span class=\"__2 _275\"></span>ed are ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d on m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span>\u2019s<span class=\"__2 _2cc\"> </span>interpretation of co<span class=\"__2 _275\"></span>untr<span class=\"__2 _275\"></span>y sp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>c tax laws an<span class=\"__2 _275\"></span>d the l<span class=\"__2 _275\"></span>ikelih<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>d or p<span class=\"__2 _275\"></span>roba<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of set<span class=\"__2 _275\"></span>tlem<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt. Wh<span class=\"__2 _275\"></span>ere the \ufb01n<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>l tax outcom<span class=\"__2 _275\"></span>e is<span class=\"__2 _2cc\"> </span><span class=\"__2 _2cc\">diffe</span><span class=\"__2 _275\"></span>rent from th<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts that we<span class=\"__2 _275\"></span>re initi<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y reco<span class=\"__2 _275\"></span>rded, s<span class=\"__2 _275\"></span>uch d<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">iffe</span><span class=\"__2 _275\"></span>rence<span class=\"__2 _275\"></span>s wil<span class=\"__2 _275\"></span>l imp<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>ct the c<span class=\"__2 _275\"></span>urrent tax an<span class=\"__2 _275\"></span>d/<span class=\"__2 _282\"></span>or d<span class=\"__2 _275\"></span>efer<span class=\"__2 _275\"></span>red tax<span class=\"__2 _2cc\"> </span>provisi<span class=\"__2 _275\"></span>ons i<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>iod i<span class=\"__2 _275\"></span>n whi<span class=\"__2 _275\"></span>ch s<span class=\"__2 _275\"></span>uch d<span class=\"__2 _275\"></span>etermi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>s ma<span class=\"__2 _275\"></span>de.<span class=\"__2 _2cc\"> </span>Defe<span class=\"__2 _275\"></span>rred tax assets a<span class=\"__2 _275\"></span>re r<span class=\"__2 _276\"></span>eco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d to the extent tha<span class=\"__2 _275\"></span>t it is p<span class=\"__2 _275\"></span>roba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e that f<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>ure tax<span class=\"__2 _276\"></span>ab<span class=\"__2 _275\"></span>le pro\ufb01t wi<span class=\"__2 _275\"></span>ll b<span class=\"__2 _275\"></span>e avai<span class=\"__2 _275\"></span>lab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>st wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>un<span class=\"__2 _275\"></span>use<span class=\"__2 _275\"></span>d tax loss<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d un<span class=\"__2 _275\"></span>use<span class=\"__2 _275\"></span>d tax credit<span class=\"__2 _275\"></span>s can b<span class=\"__2 _275\"></span>e util<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates the m<span class=\"__2 _275\"></span>ost p<span class=\"__2 _275\"></span>robab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt of f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re tax<span class=\"__2 _276\"></span>abl<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>pro\ufb01ts, u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with tho<span class=\"__2 _275\"></span>se em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyed in i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt ca<span class=\"__2 _275\"></span>lcu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s, an<span class=\"__2 _275\"></span>d takin<span class=\"__2 _275\"></span>g into acco<span class=\"__2 _275\"></span>unt a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le tax<span class=\"__2 _2cc\"> </span>leg<span class=\"__2 _275\"></span>isl<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on in th<span class=\"__2 _275\"></span>e relevant j<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>sdi<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>se ca<span class=\"__2 _275\"></span>lcu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s requ<span class=\"__2 _275\"></span>ire the us<span class=\"__2 _275\"></span>e of estim<span class=\"__2 _275\"></span>ates.<span class=\"__2 _2cc\"> </span>US<span class=\"__2 _279\"></span>E<span class=\"__2 _275\"></span>F<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>L L<span class=\"__2 _275\"></span>IV<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S FO<span class=\"__2 _275\"></span>R P<span class=\"__2 _275\"></span>RO<span class=\"__2 _275\"></span>PE<span class=\"__2 _279\"></span>RT<span class=\"__2 _275\"></span>Y<span class=\"__2 _277\"></span>, P<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>NT A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D EQ<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>I<span class=\"__2 _279\"></span>PM<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>T AN<span class=\"__2 _279\"></span>D I<span class=\"__2 _275\"></span>NTANG<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>B<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>E AS<span class=\"__2 _275\"></span>S<span class=\"__2 _279\"></span>ET<span class=\"__2 _275\"></span>S (E<span class=\"__2 _275\"></span>, J)<span class=\"__2 _2cc\"> </span>Long-live<span class=\"__2 _275\"></span>d ass<span class=\"__2 _275\"></span>ets com<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g pr<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>ly of prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y, plant an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>ntangib<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ssets rep<span class=\"__2 _275\"></span>resent a si<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>i\ufb01c<span class=\"__2 _275\"></span>ant po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>of the G<span class=\"__2 _275\"></span>roup\u2019s t<span class=\"__2 _277\"></span>otal ass<span class=\"__2 _275\"></span>ets. Th<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ual d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>reci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n ch<span class=\"__2 _275\"></span>arge d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>d pri<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ril<span class=\"__2 _275\"></span>y on th<span class=\"__2 _275\"></span>e esti<span class=\"__2 _275\"></span>mated l<span class=\"__2 _275\"></span>ives of e<span class=\"__2 _275\"></span>ach<span class=\"__2 _275\"></span> ty<span class=\"__2 _275\"></span>pe of a<span class=\"__2 _275\"></span>sset an<span class=\"__2 _275\"></span>d, i<span class=\"__2 _275\"></span>n cer<span class=\"__2 _275\"></span>tain c<span class=\"__2 _275\"></span>ircum<span class=\"__2 _275\"></span>stanc<span class=\"__2 _275\"></span>es, e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ates of resid<span class=\"__2 _275\"></span>ual va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>es. M<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent reg<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>arl<span class=\"__2 _275\"></span>y review thes<span class=\"__2 _275\"></span>e usef<span class=\"__2 _275\"></span>ul l<span class=\"__2 _275\"></span>ives a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> residu<span class=\"__2 _275\"></span>al va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge th<span class=\"__2 _275\"></span>em if n<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ces<span class=\"__2 _275\"></span>sar<span class=\"__2 _275\"></span>y to re\ufb02ec<span class=\"__2 _275\"></span>t cu<span class=\"__2 _275\"></span>rrent con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s. I<span class=\"__2 _275\"></span>n determ<span class=\"__2 _275\"></span>ini<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>ese u<span class=\"__2 _275\"></span>sef<span class=\"__2 _275\"></span>ul l<span class=\"__2 _275\"></span>ives m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent<span class=\"__2 _2cc\"> </span>con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>er tec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge, pa<span class=\"__2 _275\"></span>ttern<span class=\"__2 _275\"></span>s of co<span class=\"__2 _275\"></span>nsu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>n, th<span class=\"__2 _275\"></span>e im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ct of cl<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ate cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e, physi<span class=\"__2 _275\"></span>cal c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>diti<span class=\"__2 _275\"></span>on an<span class=\"__2 _275\"></span>d exp<span class=\"__2 _275\"></span>ected<span class=\"__2 _275\"></span> eco<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>c util<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>tion of th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets. Ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s in th<span class=\"__2 _275\"></span>e usef<span class=\"__2 _275\"></span>ul l<span class=\"__2 _275\"></span>ives ca<span class=\"__2 _275\"></span>n ha<span class=\"__2 _275\"></span>ve a sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt imp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t on th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>prec<span class=\"__2 _275\"></span>iati<span class=\"__2 _275\"></span>on an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>amortisat<span class=\"__2 _277\"></span>ion charge<span class=\"__2 _277\"></span> for the<span class=\"__2 _277\"></span> period.<span class=\"__2 _2cc\"> </span>1.<span class=\"__2 _275\"></span>4 <span class=\"__2 _d_2\"> </span>CR<span class=\"__2 _275\"></span>ITI<span class=\"__2 _275\"></span>CA<span class=\"__2 _275\"></span>L ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G E<span class=\"__2 _275\"></span>STI<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>A<span class=\"__2 _276\"></span>TE<span class=\"__2 _275\"></span>S AN<span class=\"__2 _275\"></span>D J<span class=\"__2 _275\"></span>U<span class=\"__2 _279\"></span>DG<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>SECTION<span class=\"__2 _277\"></span> 2 RESUL<span class=\"__2 _282\"></span>TS FOR<span class=\"__2 _276\"></span> THE YEAR<span class=\"__2 _2cc\"> </span>2<span class=\"__2 _279\"></span>.1 <span class=\"__2 _278\"> </span>SEGME<span class=\"__2 _275\"></span>NT<span class=\"__2 _277\"></span> IN<span class=\"__2 _275\"></span>FORMA<span class=\"__2 _282\"></span>TION<span class=\"__2 _2cc\"> </span>The Group i<span class=\"__2 _276\"></span>s organis<span class=\"__2 _277\"></span>ed into thr<span class=\"__2 _277\"></span>ee operating segment<span class=\"__2 _277\"></span>s. This section pr<span class=\"__2 _277\"></span>ovide<span class=\"__2 _276\"></span>s informat<span class=\"__2 _276\"></span>ion on the \ufb01nancial perf<span class=\"__2 _276\"></span>ormance f<span class=\"__2 _277\"></span>or<span class=\"__2 _275\"></span> the year on bo<span class=\"__2 _277\"></span>th a segmental and geogr<span class=\"__2 _277\"></span>aphic basis.<span class=\"__2 _2cc\"> </span>SEGM<span class=\"__2 _275\"></span>ENT<span class=\"__2 _277\"></span>AL ANAL<span class=\"__2 _282\"></span>YSIS<span class=\"__2 _2cc\"> </span>DCC is a l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng intern<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>al sa<span class=\"__2 _275\"></span>les<span class=\"__2 _275\"></span>, ma<span class=\"__2 _275\"></span>rketing an<span class=\"__2 _275\"></span>d su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces g<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>dq<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tered in D<span class=\"__2 _275\"></span>ub<span class=\"__2 _275\"></span>lin<span class=\"__2 _275\"></span>, Irela<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>. O<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating<span class=\"__2 _2cc\"> </span>seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts are repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ted in a m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>r con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with the i<span class=\"__2 _275\"></span>nternal rep<span class=\"__2 _275\"></span>or<span class=\"__2 _279\"></span>ting p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>d to the ch<span class=\"__2 _275\"></span>ief op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>ker<span class=\"__2 _2cc\"> </span>(\u2018CODM<span class=\"__2 _275\"></span>\u2019). The CO<span class=\"__2 _275\"></span>DM h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>s Mr. Dona<span class=\"__2 _275\"></span>l Mu<span class=\"__2 _275\"></span>rphy, Chief Exe<span class=\"__2 _275\"></span>cuti<span class=\"__2 _275\"></span>ve and h<span class=\"__2 _275\"></span>is execu<span class=\"__2 _275\"></span>tive ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent team<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>As di<span class=\"__2 _275\"></span>scl<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d on p<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>es 2<span class=\"__2 _275\"></span>2 to 27 of the Group\u2019s 2022 An<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>al R<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t, th<span class=\"__2 _275\"></span>e Group h<span class=\"__2 _275\"></span>as o<span class=\"__2 _275\"></span>rgan<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d all i<span class=\"__2 _275\"></span>ts en<span class=\"__2 _275\"></span>ergy a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>ities (p<span class=\"__2 _275\"></span>reviou<span class=\"__2 _275\"></span>sly<span class=\"__2 _275\"></span> DCC LP<span class=\"__2 _275\"></span>G an<span class=\"__2 _275\"></span>d DCC R<span class=\"__2 _275\"></span>et<span class=\"__2 _276\"></span>ail &amp; O<span class=\"__2 _275\"></span>il) into on<span class=\"__2 _275\"></span>e div<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>on, D<span class=\"__2 _275\"></span>CC En<span class=\"__2 _275\"></span>ergy<span class=\"__2 _277\"></span>, w<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ith effec</span><span class=\"__2 _275\"></span>t from 1 A<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>l 2022. T<span class=\"__2 _275\"></span>he CO<span class=\"__2 _275\"></span>DM a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>s pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d ma<span class=\"__2 _275\"></span>kes deci<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>ns o<span class=\"__2 _275\"></span>n the a<span class=\"__2 _275\"></span>llo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>tion of reso<span class=\"__2 _275\"></span>urces b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al in<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of DCC En<span class=\"__2 _275\"></span>ergy wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h is co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>red on<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s man<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt stru<span class=\"__2 _275\"></span>cture an<span class=\"__2 _275\"></span>d the i<span class=\"__2 _275\"></span>nterna<span class=\"__2 _275\"></span>l repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g of \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l info<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n. C<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly<span class=\"__2 _276\"></span>, the<span class=\"__2 _2cc\"> </span>Group n<span class=\"__2 _275\"></span>ow repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ts DC<span class=\"__2 _275\"></span>C Ene<span class=\"__2 _275\"></span>rgy as a sep<span class=\"__2 _275\"></span>arate seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>arative seg<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ental data ha<span class=\"__2 _275\"></span>s be<span class=\"__2 _275\"></span>en restated. Th<span class=\"__2 _275\"></span>e ad<span class=\"__2 _275\"></span>jus<span class=\"__2 _275\"></span>ted<span class=\"__2 _2cc\"> </span>op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g pro\ufb01t of Ene<span class=\"__2 _275\"></span>rgy So<span class=\"__2 _275\"></span>luti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s represents a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>roximatel<span class=\"__2 _275\"></span>y 73% of this se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span>\u2019s adj<span class=\"__2 _275\"></span>usted o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating p<span class=\"__2 _275\"></span>ro\ufb01t in the c<span class=\"__2 _275\"></span>urrent ye<span class=\"__2 _275\"></span>ar<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d Ene<span class=\"__2 _275\"></span>rgy Mob<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y represe<span class=\"__2 _275\"></span>nts app<span class=\"__2 _275\"></span>roxima<span class=\"__2 _275\"></span>tely 27%.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup i<span class=\"__2 _275\"></span>s organ<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d into three op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents (as id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IFRS 8 O<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g Se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents) an<span class=\"__2 _275\"></span>d ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rates r<span class=\"__2 _277\"></span>eve<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>throu<span class=\"__2 _275\"></span>gh th<span class=\"__2 _275\"></span>e fo<span class=\"__2 _275\"></span>llow<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ac<span class=\"__2 _275\"></span>tiv<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s:<span class=\"__2 _2cc\"> </span>DCC<span class=\"__2 _277\"></span> E<span class=\"__2 _275\"></span>nergy<span class=\"ffa_2 lsa_2 ws1_2\"> comp<span class=\"__2 _275\"></span>rise<span class=\"__2 _275\"></span>s Ene<span class=\"__2 _275\"></span>rgy So<span class=\"__2 _275\"></span>luti<span class=\"__2 _275\"></span>ons a<span class=\"__2 _275\"></span>nd En<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>rgy Mob<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span>. The En<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>rgy Sol<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>ss is fo<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n redu<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span></span>com<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>exit<span class=\"__2 _275\"></span>y of en<span class=\"__2 _275\"></span>ergy trans<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d de<span class=\"__2 _275\"></span>live<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">g affo</span><span class=\"__2 _275\"></span>rdabl<span class=\"__2 _275\"></span>e en<span class=\"__2 _275\"></span>ergy s<span class=\"__2 _275\"></span>olu<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>ns. T<span class=\"__2 _275\"></span>he En<span class=\"__2 _275\"></span>ergy M<span class=\"__2 _275\"></span>ob<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess i<span class=\"__2 _275\"></span>s foc<span class=\"__2 _275\"></span>use<span class=\"__2 _275\"></span>d on<span class=\"__2 _2cc\"> </span>devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>ing m<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>lti-energy n<span class=\"__2 _275\"></span>etwor<span class=\"__2 _275\"></span>ks an<span class=\"__2 _275\"></span>d ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es for p<span class=\"__2 _275\"></span>eo<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>ses o<span class=\"__2 _275\"></span>n the m<span class=\"__2 _275\"></span>ove. DCC En<span class=\"__2 _275\"></span>ergy is a<span class=\"__2 _275\"></span>cce<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>rating th<span class=\"__2 _275\"></span>e net<span class=\"__2 _2cc\"> </span>zero journ<span class=\"__2 _275\"></span>ey of en<span class=\"__2 _275\"></span>ergy co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ers by le<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the sa<span class=\"__2 _275\"></span>les<span class=\"__2 _275\"></span>, ma<span class=\"__2 _275\"></span>rketing an<span class=\"__2 _275\"></span>d dis<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n of low ca<span class=\"__2 _275\"></span>rb<span class=\"__2 _275\"></span>on e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy sol<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>DCC<span class=\"__2 _277\"></span> Healthcare<span class=\"ffa_2 lsa_2 ws1_2\"> is a le<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>ing h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>alth<span class=\"__2 _275\"></span>care bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s, p<span class=\"__2 _275\"></span>rovidin<span class=\"__2 _275\"></span>g prod<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ts an<span class=\"__2 _275\"></span>d ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es to hea<span class=\"__2 _275\"></span>lth an<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>au<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y brand own<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>healthcar<span class=\"__2 _276\"></span>e pr<span class=\"__2 _277\"></span>oviders.<span class=\"__2 _2cc\"> </span>DCC<span class=\"__2 _276\"></span> T<span class=\"__2 _277\"></span>echnology<span class=\"ffa_2 lsa_2 ws1_2\"> is a le<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g route-<span class=\"__2 _277\"></span>to-<span class=\"__2 _276\"></span>ma<span class=\"__2 _275\"></span>rket and su<span class=\"__2 _275\"></span>ppl<span class=\"__2 _275\"></span>y ch<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tne<span class=\"__2 _275\"></span>r for gl<span class=\"__2 _275\"></span>ob<span class=\"__2 _275\"></span>al tec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>y brand<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>rs. D<span class=\"__2 _275\"></span>CC<span class=\"__2 _2cc\"> </span></span>T<span class=\"__2 _282\"></span>echn<span class=\"__2 _275\"></span>ology pr<span class=\"__2 _277\"></span>ovides a<span class=\"__2 _277\"></span> broad r<span class=\"__2 _277\"></span>ange of c<span class=\"__2 _277\"></span>o<span class=\"__2 _275\"></span>nsumer<span class=\"__2 _277\"></span>, business<span class=\"__2 _277\"></span> and ent<span class=\"__2 _277\"></span>erprise t<span class=\"__2 _277\"></span>echnology product<span class=\"__2 _277\"></span>s and services t<span class=\"__2 _277\"></span>o re<span class=\"__2 _277\"></span>tailer<span class=\"__2 _277\"></span>s,<span class=\"__2 _2cc\"> </span>resell<span class=\"__2 _275\"></span>ers a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>ntegrators and d<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>tic ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ian<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d lifes<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>yle p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts to ret<span class=\"__2 _277\"></span>ai<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>rs an<span class=\"__2 _275\"></span>d co<span class=\"__2 _275\"></span>nsu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>rs.<span class=\"__2 _2cc\"> </span>The c<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>ef op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>cis<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>ker mon<span class=\"__2 _275\"></span>itors the o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating res<span class=\"__2 _275\"></span>ults of se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents s<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>arately to allo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>te r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>urces bet<span class=\"__2 _275\"></span>wee<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d to asses<span class=\"__2 _275\"></span>s pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce. S<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce i<span class=\"__2 _275\"></span>s pred<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>antly eval<span class=\"__2 _275\"></span>uated b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating p<span class=\"__2 _275\"></span>ro\ufb01t befo<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span>am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d net op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g exception<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>tems (\u2018adjus<span class=\"__2 _275\"></span>ted ope<span class=\"__2 _275\"></span>rating p<span class=\"__2 _275\"></span>ro\ufb01t<span class=\"__2 _275\"></span>\u2019) and return o<span class=\"__2 _275\"></span>n ca<span class=\"__2 _275\"></span>pital<span class=\"__2 _2cc\"> </span>em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyed. N<span class=\"__2 _275\"></span>et \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce cos<span class=\"__2 _275\"></span>ts an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me tax are ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d on a c<span class=\"__2 _275\"></span>entralis<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>refore these items a<span class=\"__2 _275\"></span>re not all<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>ated<span class=\"__2 _2cc\"> </span>betwe<span class=\"__2 _275\"></span>en o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating s<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts for th<span class=\"__2 _275\"></span>e pur<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>e of prese<span class=\"__2 _275\"></span>nting i<span class=\"__2 _275\"></span>nform<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on to the ch<span class=\"__2 _275\"></span>ief o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating d<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>on m<span class=\"__2 _275\"></span>aker an<span class=\"__2 _275\"></span>d acc<span class=\"__2 _275\"></span>ordin<span class=\"__2 _275\"></span>gl<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>are not in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed in th<span class=\"__2 _275\"></span>e d<span class=\"__2 _275\"></span>et<span class=\"__2 _276\"></span>ail<span class=\"__2 _275\"></span>ed s<span class=\"__2 _275\"></span>egm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ntal ana<span class=\"__2 _275\"></span>lysi<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>Interseg<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent revenu<span class=\"__2 _275\"></span>e is n<span class=\"__2 _275\"></span>ot materia<span class=\"__2 _275\"></span>l an<span class=\"__2 _275\"></span>d thu<span class=\"__2 _275\"></span>s not su<span class=\"__2 _275\"></span>bje<span class=\"__2 _275\"></span>ct to sep<span class=\"__2 _275\"></span>arate discl<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ure.<span class=\"__2 _2cc\"> </span>The s<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt results fo<span class=\"__2 _275\"></span>r the ye<span class=\"__2 _275\"></span>ar e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ed 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2023 are as foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>INC<span class=\"__2 _277\"></span>OME<span class=\"__2 _277\"></span> ST<span class=\"__2 _282\"></span>A<span class=\"__2 _277\"></span>TEMEN<span class=\"__2 _277\"></span>T I<span class=\"__2 _277\"></span>TEM<span class=\"__2 _277\"></span>S<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _277\"></span>23<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>Energy <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>Healthcar<span class=\"__2 _276\"></span>e <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Segment rev<span class=\"__2 _277\"></span>enue<span class=\"__2 _285\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">16,119,452</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">821,527</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">5,263,867</span><span class=\"__2 _288\"> </span><span class=\"__2 _2cc\">22,204,846<span class=\"__2 _2cc\"> </span></span></span>Adjus<span class=\"__2 _277\"></span>ted oper<span class=\"__2 _276\"></span>ating pro<span class=\"__2 _277\"></span>\ufb01t<span class=\"__2 _289\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">457,815</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">91,742</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">106,105</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">655,662<span class=\"__2 _2cc\"> </span></span></span>Amor<span class=\"__2 _275\"></span>tisation of int<span class=\"__2 _277\"></span>angib<span class=\"__2 _275\"></span>le assets<span class=\"__2 _291\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(68,731)</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">(9,318)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(33,097)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(111,146)<span class=\"__2 _2cc\"> </span></span></span>Net op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g exception<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>s (note 2.6)<span class=\"__2 _1a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(21,603)</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">(4,367)</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">(6,558)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(32,528)<span class=\"__2 _2cc\"> </span></span></span>Operating pr<span class=\"__2 _277\"></span>o\ufb01t<span class=\"__2 _1c_2\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">367,481</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">78,057</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">66,450</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">511,988<span class=\"__2 _2cc\"> </span></span></span>Finance costs<span class=\"__2 _1d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(96,735)<span class=\"__2 _2cc\"> </span></span></span>Financ<span class=\"__2 _277\"></span>e income<span class=\"__2 _1e_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">17,003<span class=\"__2 _2cc\"> </span></span></span>Sh<span class=\"__2 _275\"></span>are of eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>unted investm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts\u2019 loss a<span class=\"__2 _275\"></span>f<span class=\"__2 _275\"></span>ter tax<span class=\"__2 _1f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(692)<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _276\"></span>o\ufb01t bef<span class=\"__2 _277\"></span>ore income t<span class=\"__2 _277\"></span>ax<span class=\"__2 _294\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">431,564<span class=\"__2 _2cc\"> </span></span></span>In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e tax expen<span class=\"__2 _275\"></span>se<span class=\"__2 _295\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(84,762)<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _276\"></span>o\ufb01t f<span class=\"__2 _276\"></span>or the ye<span class=\"__2 _276\"></span>ar<span class=\"__2 _296\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">346,802<span class=\"__2 _2cc\"> </span></span></span>Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _276\"></span>22 (Re<span class=\"__2 _277\"></span>stat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Energy <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Healthcare <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Segment re<span class=\"__2 _277\"></span>venue<span class=\"__2 _297\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,322,589</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">765,213</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,644,218</span><span class=\"__2 _e_2\"> </span><span class=\"__2 _2cc\">17,732,020<span class=\"__2 _2cc\"> </span></span></span>Adjus<span class=\"__2 _277\"></span>ted oper<span class=\"__2 _277\"></span>ating pro\ufb01t<span class=\"__2 _300\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">407,132</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">100,415</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">81,687</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">589,234<span class=\"__2 _2cc\"> </span></span></span>Amortisation of int<span class=\"__2 _277\"></span>angible ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _302\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(55,667)</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">(6,092)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">(22,581)</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">(84,340)<span class=\"__2 _2cc\"> </span></span></span>Net oper<span class=\"__2 _277\"></span>ating ex<span class=\"__2 _276\"></span>ceptionals (not<span class=\"__2 _277\"></span>e 2.6)<span class=\"__2 _2a_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(16,687)</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">(6,540)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">(23,307)</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">(46,534)<span class=\"__2 _2cc\"> </span></span></span>Oper<span class=\"__2 _276\"></span>ating pro<span class=\"__2 _277\"></span>\ufb01t<span class=\"__2 _2b_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">334,778</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">87,783</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">35,799</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">458,360<span class=\"__2 _2cc\"> </span></span></span>Finance cos<span class=\"__2 _277\"></span>ts<span class=\"__2 _2c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(77,205)<span class=\"__2 _2cc\"> </span></span></span>Finance income<span class=\"__2 _2d_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">24,267<span class=\"__2 _2cc\"> </span></span></span>Shar<span class=\"__2 _276\"></span>e of equity account<span class=\"__2 _277\"></span>ed inves<span class=\"__2 _277\"></span>tments<span class=\"__2 _277\"></span>\u2019 pro<span class=\"__2 _276\"></span>\ufb01t after t<span class=\"__2 _277\"></span>ax<span class=\"__2 _2e_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">314<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>o\ufb01t bef<span class=\"__2 _277\"></span>ore income t<span class=\"__2 _277\"></span>ax<span class=\"__2 _2f_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">405,736<span class=\"__2 _2cc\"> </span></span></span>Income t<span class=\"__2 _277\"></span>ax expense<span class=\"__2 _304\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(79,734)<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>o\ufb01t for the y<span class=\"__2 _277\"></span>ear<span class=\"__2 _305\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">326,002<span class=\"__2 _2cc\"> </span></span></span>2.<span class=\"__2 _277\"></span>1<span class=\"__2 _276\"></span> <span class=\"__2 _d_2\"> </span>SEGMENT INFORMA<span class=\"__2 _282\"></span>TION <span class=\"__2 _277\"></span><span class=\"fff_1 ls18_2 ws12_2\">c<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>BA<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>CE S<span class=\"__2 _275\"></span>H<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>ET I<span class=\"__2 _275\"></span>TE<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>As at 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>Energy <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>Healthcar<span class=\"__2 _276\"></span>e <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Segment ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _306\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,960,699</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">1,044,881</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,148,148</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">8,153,728<span class=\"__2 _2cc\"> </span></span></span>Rec<span class=\"__2 _277\"></span>onciliation to t<span class=\"__2 _277\"></span>otal as<span class=\"__2 _277\"></span>sets as r<span class=\"__2 _277\"></span>epor<span class=\"__2 _275\"></span>ted in t<span class=\"__2 _276\"></span>he Group Balance Shee<span class=\"__2 _277\"></span>t:<span class=\"__2 _2cc\"> </span>Equity account<span class=\"__2 _277\"></span>ed inves<span class=\"__2 _277\"></span>tments<span class=\"__2 _307\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">47,789<span class=\"__2 _2cc\"> </span></span></span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _308\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">148,457<span class=\"__2 _2cc\"> </span></span></span>Def<span class=\"__2 _277\"></span>erred income t<span class=\"__2 _277\"></span>ax ass<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s<span class=\"__2 _309\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">69,053<span class=\"__2 _2cc\"> </span></span></span>Cash and cash equiv<span class=\"__2 _277\"></span>alents<span class=\"__2 _310\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,421,749<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>otal as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s as reported in the Gr<span class=\"__2 _277\"></span>oup B<span class=\"__2 _275\"></span>alance Shee<span class=\"__2 _276\"></span>t<span class=\"__2 _311\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,840,776<span class=\"__2 _2cc\"> </span></span></span>Segment liabilities<span class=\"__2 _312\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,491,227</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">173,370</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">956,965</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">3,621,562<span class=\"__2 _2cc\"> </span></span></span>Rec<span class=\"__2 _277\"></span>onciliation to t<span class=\"__2 _277\"></span>otal liabilitie<span class=\"__2 _276\"></span>s as report<span class=\"__2 _276\"></span>ed in the Gr<span class=\"__2 _276\"></span>oup Balance Sheet:<span class=\"__2 _2cc\"> </span>Borr<span class=\"__2 _276\"></span>owings (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _313\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,254,615<span class=\"__2 _2cc\"> </span></span></span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors (current and non-curr<span class=\"__2 _277\"></span>ent)<span class=\"__2 _3a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">346,546<span class=\"__2 _2cc\"> </span></span></span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _3b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">82,926<span class=\"__2 _2cc\"> </span></span></span>Income t<span class=\"__2 _277\"></span>ax liabilities (current and de<span class=\"__2 _277\"></span>ferr<span class=\"__2 _277\"></span>ed)<span class=\"__2 _3c_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">348,947<span class=\"__2 _2cc\"> </span></span></span>Acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s (current and non-curr<span class=\"__2 _276\"></span>ent)<span class=\"__2 _3d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">127,393<span class=\"__2 _2cc\"> </span></span></span>Gov<span class=\"__2 _277\"></span>ernment grant<span class=\"__2 _277\"></span>s (current and non-curr<span class=\"__2 _276\"></span>ent)<span class=\"__2 _3e_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">477<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>otal liabilit<span class=\"__2 _276\"></span>ies as r<span class=\"__2 _277\"></span>epor<span class=\"__2 _275\"></span>ted in t<span class=\"__2 _276\"></span>he Group Balance Shee<span class=\"__2 _277\"></span>t<span class=\"__2 _3f_2\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,782,466<span class=\"__2 _2cc\"> </span></span></span>As at 31 Mar<span class=\"__2 _277\"></span>ch 2022 (Res<span class=\"__2 _277\"></span>tated)<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Energy <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Healthcare <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Segment ass<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s<span class=\"__2 _314\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,812,077</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">706,152</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,339,399</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">7,857,628<span class=\"__2 _2cc\"> </span></span></span>Rec<span class=\"__2 _276\"></span>onciliation to t<span class=\"__2 _277\"></span>ot<span class=\"__2 _276\"></span>al as<span class=\"__2 _276\"></span>set<span class=\"__2 _277\"></span>s as report<span class=\"__2 _277\"></span>ed in the Group Balance Shee<span class=\"__2 _277\"></span>t:<span class=\"__2 _2cc\"> </span>Equity account<span class=\"__2 _277\"></span>ed inves<span class=\"__2 _277\"></span>tments<span class=\"__2 _315\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">26,843<span class=\"__2 _2cc\"> </span></span></span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _316\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">225,939<span class=\"__2 _2cc\"> </span></span></span>Def<span class=\"__2 _277\"></span>erred income t<span class=\"__2 _277\"></span>ax ass<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s<span class=\"__2 _317\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">54,494<span class=\"__2 _2cc\"> </span></span></span>Cash and cash equiv<span class=\"__2 _277\"></span>alents<span class=\"__2 _318\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,394,272<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al ass<span class=\"__2 _277\"></span>ets as r<span class=\"__2 _277\"></span>eported in the Gr<span class=\"__2 _277\"></span>oup Balance Sheet<span class=\"__2 _319\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,559,176<span class=\"__2 _2cc\"> </span></span></span>Segment liabilities<span class=\"__2 _320\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,554,862</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">143,695</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,096,857</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">3,795,414<span class=\"__2 _2cc\"> </span></span></span>Rec<span class=\"__2 _276\"></span>onciliation to t<span class=\"__2 _277\"></span>ot<span class=\"__2 _276\"></span>al liabilities as r<span class=\"__2 _277\"></span>eported in the Gr<span class=\"__2 _277\"></span>oup Balance Sheet:<span class=\"__2 _2cc\"> </span>Borr<span class=\"__2 _276\"></span>owings (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _321\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,001,150<span class=\"__2 _2cc\"> </span></span></span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors (current and non-curr<span class=\"__2 _277\"></span>ent)<span class=\"__2 _322\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">336,702<span class=\"__2 _2cc\"> </span></span></span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _323\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">38,964<span class=\"__2 _2cc\"> </span></span></span>Income t<span class=\"__2 _277\"></span>ax liabilities (current and de<span class=\"__2 _277\"></span>ferr<span class=\"__2 _277\"></span>ed)<span class=\"__2 _4a_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">319,759<span class=\"__2 _2cc\"> </span></span></span>Acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s (current and non-curr<span class=\"__2 _276\"></span>ent)<span class=\"__2 _4b_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">96,252<span class=\"__2 _2cc\"> </span></span></span>Gov<span class=\"__2 _277\"></span>ernment grant<span class=\"__2 _277\"></span>s (current and non-curr<span class=\"__2 _276\"></span>ent)<span class=\"__2 _3e_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">372<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _277\"></span>ot<span class=\"__2 _276\"></span>al li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>iliti<span class=\"__2 _275\"></span>es as rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ted i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>et<span class=\"__2 _4c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,588,613<span class=\"__2 _2cc\"> </span></span></span>2.<span class=\"__2 _277\"></span>1<span class=\"__2 _276\"></span> <span class=\"__2 _d_2\"> </span>SEGMENT INFORMA<span class=\"__2 _282\"></span>TION <span class=\"__2 _277\"></span><span class=\"fff_1 ls18_2 ws12_2\">c<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>OT<span class=\"__2 _276\"></span>HER SEGMENT INFORMA<span class=\"__2 _282\"></span>TION<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _277\"></span>23<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>Energy <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>Healthcar<span class=\"__2 _276\"></span>e <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"> </span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Capit<span class=\"__2 _277\"></span>al expenditure \u2013 additions (no<span class=\"__2 _276\"></span>te 3<span class=\"__2 _277\"></span>.1)<span class=\"__2 _4d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">195,862</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">30,016</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">9,390</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">235,268<span class=\"__2 _2cc\"> </span></span></span>Capit<span class=\"__2 _277\"></span>al expenditure \u2013 busine<span class=\"__2 _277\"></span>ss combinations (not<span class=\"__2 _277\"></span>e 3.1)<span class=\"__2 _4f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">855</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">5,418</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _325\"> </span></span><span class=\"__2 _2cc\">6,273<span class=\"__2 _2cc\"> </span></span></span>Depr<span class=\"__2 _276\"></span>eciation (ex<span class=\"__2 _277\"></span>cluding right-of-us<span class=\"__2 _277\"></span>e asse<span class=\"__2 _277\"></span>ts) (not<span class=\"__2 _277\"></span>e 3.1)<span class=\"__2 _326\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">112,321</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">14,430</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">17,692</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">144,443<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al consider<span class=\"__2 _277\"></span>ation on business c<span class=\"__2 _276\"></span>ombinations (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _327\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">136,595</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">228,522</span><span class=\"__2 _328\"> </span><span class=\"__2 _2cc\">23</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">365,140<span class=\"__2 _2cc\"> </span></span></span>Goodwill and int<span class=\"__2 _276\"></span>angible ass<span class=\"__2 _277\"></span>ets acquir<span class=\"__2 _277\"></span>ed (not<span class=\"__2 _277\"></span>e 3.3)<span class=\"__2 _329\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">107,185</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">240,144</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">14,878</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">362,207<span class=\"__2 _2cc\"> </span></span></span>Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _276\"></span>22 (Re<span class=\"__2 _277\"></span>stat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Energy <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Healthcare <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Capit<span class=\"__2 _277\"></span>al expenditure \u2013 additions (no<span class=\"__2 _276\"></span>te 3<span class=\"__2 _277\"></span>.1)<span class=\"__2 _330\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">159,657</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">27,793</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">11,781</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">199,231<span class=\"__2 _2cc\"> </span></span></span>Capit<span class=\"__2 _277\"></span>al expenditure \u2013 busine<span class=\"__2 _277\"></span>ss combinations (not<span class=\"__2 _277\"></span>e 3.1)<span class=\"__2 _331\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">32,321</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">1,704</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">29,148</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">63,173<span class=\"__2 _2cc\"> </span></span></span>Depr<span class=\"__2 _276\"></span>eciation (ex<span class=\"__2 _277\"></span>cluding right-of-us<span class=\"__2 _277\"></span>e asse<span class=\"__2 _277\"></span>ts) (not<span class=\"__2 _277\"></span>e 3.1)<span class=\"__2 _331\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">109,970</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">12,564</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">15,442</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">137,976<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al consider<span class=\"__2 _277\"></span>ation on business c<span class=\"__2 _276\"></span>ombinations (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _332\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">124,246</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">79,692</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">511,566</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">715,504<span class=\"__2 _2cc\"> </span></span></span>Goodwill and int<span class=\"__2 _276\"></span>angible ass<span class=\"__2 _277\"></span>ets acquir<span class=\"__2 _277\"></span>ed (not<span class=\"__2 _277\"></span>e 3.3)<span class=\"__2 _4f_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">133,402</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">87,733</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">260,175</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">481,310<span class=\"__2 _2cc\"> </span></span></span>GEOGR<span class=\"__2 _275\"></span>APHICAL ANAL<span class=\"__2 _282\"></span>Y<span class=\"__2 _276\"></span>SIS<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as a p<span class=\"__2 _275\"></span>resen<span class=\"__2 _275\"></span>ce i<span class=\"__2 _275\"></span>n 22 co<span class=\"__2 _275\"></span>untri<span class=\"__2 _275\"></span>es wor<span class=\"__2 _275\"></span>ldwi<span class=\"__2 _275\"></span>de. T<span class=\"__2 _275\"></span>he fo<span class=\"__2 _275\"></span>llowi<span class=\"__2 _275\"></span>ng rep<span class=\"__2 _275\"></span>resents a g<span class=\"__2 _275\"></span>eo<span class=\"__2 _275\"></span>graph<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>l an<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ysis of revenu<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>no<span class=\"__2 _275\"></span>n-current a<span class=\"__2 _275\"></span>ssets in a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>rdan<span class=\"__2 _275\"></span>ce with I<span class=\"__2 _275\"></span>FRS 8<span class=\"__2 _275\"></span>, whi<span class=\"__2 _275\"></span>ch req<span class=\"__2 _275\"></span>uires d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ure of inform<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>bo<span class=\"__2 _275\"></span>ut the c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ntr<span class=\"__2 _275\"></span>y of do<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>cil<span class=\"__2 _275\"></span>e (Rep<span class=\"__2 _275\"></span>ub<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>c<span class=\"__2 _2cc\"> </span>of Irela<span class=\"__2 _275\"></span>nd) an<span class=\"__2 _275\"></span>d co<span class=\"__2 _275\"></span>untri<span class=\"__2 _275\"></span>es with m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l revenu<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d no<span class=\"__2 _275\"></span>n-current a<span class=\"__2 _275\"></span>ssets<span class=\"__2 _275\"></span>. Reven<span class=\"__2 _275\"></span>ue f<span class=\"__2 _275\"></span>rom op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns is d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ived a<span class=\"__2 _275\"></span>lm<span class=\"__2 _275\"></span>ost e<span class=\"__2 _275\"></span>ntirely f<span class=\"__2 _275\"></span>rom<span class=\"__2 _2cc\"> </span>the sa<span class=\"__2 _275\"></span>le of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>ds an<span class=\"__2 _275\"></span>d is d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>cati<span class=\"__2 _275\"></span>on of th<span class=\"__2 _275\"></span>e entit<span class=\"__2 _275\"></span>y se<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e go<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s. Th<span class=\"__2 _275\"></span>e a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lysi<span class=\"__2 _275\"></span>s of no<span class=\"__2 _275\"></span>n-current as<span class=\"__2 _275\"></span>sets is<span class=\"__2 _275\"></span> bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the l<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of the as<span class=\"__2 _275\"></span>sets. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re are no ma<span class=\"__2 _275\"></span>terial d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s or co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>entratio<span class=\"__2 _275\"></span>ns on i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>iv<span class=\"__2 _275\"></span>idu<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>ers w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span>would w<span class=\"__2 _277\"></span>arrant<span class=\"__2 _277\"></span> disclosure under IF<span class=\"__2 _276\"></span>RS 8.<span class=\"__2 _2cc\"> </span>Re<span class=\"__2 _277\"></span>venue<span class=\"__2 _333\"> </span><span class=\"ws1_2\">Non-current as<span class=\"__2 _277\"></span>set<span class=\"__2 _276\"></span>s*<span class=\"__2 _2cc\"> </span></span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Rep<span class=\"__2 _275\"></span>ub<span class=\"__2 _275\"></span>lic of I<span class=\"__2 _275\"></span>rela<span class=\"__2 _275\"></span>nd (co<span class=\"__2 _275\"></span>untr<span class=\"__2 _275\"></span>y of do<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>le)<span class=\"__2 _5a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,255,595</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,609,797</span><span class=\"__2 _301\"> </span></span><span class=\"__2 _2cc\">230,304</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">254,453<span class=\"__2 _2cc\"> </span></span></span></span>Unit<span class=\"__2 _277\"></span>ed Kingdom<span class=\"__2 _5b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,562,103</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">6,632,084</span><span class=\"__2 _5c_2\"> </span></span><span class=\"__2 _2cc\">1,319,398</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,264,586<span class=\"__2 _2cc\"> </span></span></span></span>Fra<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>c<span class=\"__2 _275\"></span>e<span class=\"__2 _5d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,706,272</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">3,251,238</span><span class=\"__2 _301\"> </span></span><span class=\"__2 _2cc\">981,757</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">950,929<span class=\"__2 _2cc\"> </span></span></span></span>Unit<span class=\"__2 _277\"></span>ed St<span class=\"__2 _277\"></span>at<span class=\"__2 _277\"></span>es<span class=\"__2 _5e_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,189,358</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,301,893</span><span class=\"__2 _301\"> </span></span><span class=\"__2 _2cc\">939,232</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">871,143<span class=\"__2 _2cc\"> </span></span></span></span>Rest of Worl<span class=\"__2 _275\"></span>d<span class=\"__2 _5f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,491,518</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4,937,008</span><span class=\"__2 _5c_2\"> </span></span><span class=\"__2 _2cc\">1,225,754</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">901,081<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">22,204,846</span><span class=\"__2 _e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">17,732,020</span><span class=\"__2 _5c_2\"> </span></span><span class=\"__2 _2cc\">4,696,445</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4,242,192<span class=\"__2 _2cc\"> </span></span></span>* <span class=\"__2 _334\"> </span><span class=\"ws1_2\">Non-current as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s comprise property<span class=\"__2 _282\"></span>, plant and equipment, right-of-use leas<span class=\"__2 _276\"></span>ed ass<span class=\"__2 _277\"></span>ets, int<span class=\"__2 _277\"></span>angible asset<span class=\"__2 _277\"></span>s, goodwill and equity accounted inv<span class=\"__2 _277\"></span>estment<span class=\"__2 _277\"></span>s.<span class=\"__2 _2cc\"> </span></span>DISA<span class=\"__2 _277\"></span>GGREGA<span class=\"__2 _277\"></span>TION<span class=\"__2 _277\"></span> OF REVENUE<span class=\"__2 _2cc\"> </span>The fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g table d<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>ggreg<span class=\"__2 _275\"></span>ates revenue by p<span class=\"__2 _275\"></span>rim<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y g<span class=\"__2 _275\"></span>eo<span class=\"__2 _275\"></span>grap<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>cal m<span class=\"__2 _275\"></span>arket, majo<span class=\"__2 _275\"></span>r revenu<span class=\"__2 _275\"></span>e lin<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>nd ti<span class=\"__2 _275\"></span>min<span class=\"__2 _275\"></span>g of revenu<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>recog<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e use of revenu<span class=\"__2 _275\"></span>e as a m<span class=\"__2 _275\"></span>etric of p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rma<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s Energy seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt is of li<span class=\"__2 _275\"></span>mited rel<span class=\"__2 _275\"></span>evanc<span class=\"__2 _275\"></span>e du<span class=\"__2 _275\"></span>e to the<span class=\"__2 _2cc\"> </span>in\ufb02<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e of ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g en<span class=\"__2 _275\"></span>ergy prod<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>t costs o<span class=\"__2 _275\"></span>n ab<span class=\"__2 _275\"></span>sol<span class=\"__2 _275\"></span>ute rev<span class=\"__2 _276\"></span>en<span class=\"__2 _275\"></span>ues<span class=\"__2 _275\"></span>. Wh<span class=\"__2 _275\"></span>ils<span class=\"__2 _275\"></span>t ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ges i<span class=\"__2 _275\"></span>n un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g en<span class=\"__2 _275\"></span>ergy prod<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>t<span class=\"__2 _2cc\"> </span>costs w<span class=\"__2 _275\"></span>ill c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rcentage o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating m<span class=\"__2 _275\"></span>argin<span class=\"__2 _275\"></span>s, thi<span class=\"__2 _275\"></span>s ha<span class=\"__2 _275\"></span>s lit<span class=\"__2 _275\"></span>tle rel<span class=\"__2 _275\"></span>evan<span class=\"__2 _275\"></span>ce in th<span class=\"__2 _275\"></span>e down<span class=\"__2 _275\"></span>stream e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy dis<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>rket in whic<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span>this s<span class=\"__2 _275\"></span>egm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt ope<span class=\"__2 _275\"></span>rates where pro\ufb01tabi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y is d<span class=\"__2 _275\"></span>rive<span class=\"__2 _275\"></span>n by abso<span class=\"__2 _275\"></span>lute co<span class=\"__2 _275\"></span>ntrib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n pe<span class=\"__2 _275\"></span>r tonn<span class=\"__2 _275\"></span>e<span class=\"__2 _276\"></span>/litre of produc<span class=\"__2 _275\"></span>t sol<span class=\"__2 _275\"></span>d, an<span class=\"__2 _275\"></span>d n<span class=\"__2 _275\"></span>ot a<span class=\"__2 _2cc\"> </span>pe<span class=\"__2 _275\"></span>rcentage m<span class=\"__2 _275\"></span>argin<span class=\"__2 _275\"></span>. Acco<span class=\"__2 _275\"></span>rdin<span class=\"__2 _275\"></span>gly, man<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent review ge<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>raph<span class=\"__2 _275\"></span>ic vol<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce rath<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>an g<span class=\"__2 _275\"></span>eo<span class=\"__2 _275\"></span>graph<span class=\"__2 _275\"></span>ic revenu<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce fo<span class=\"__2 _275\"></span>r this s<span class=\"__2 _275\"></span>egm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt as co<span class=\"__2 _275\"></span>untr<span class=\"__2 _275\"></span>y-spec<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>c GDP a<span class=\"__2 _275\"></span>nd we<span class=\"__2 _275\"></span>ath<span class=\"__2 _275\"></span>er p<span class=\"__2 _275\"></span>at<span class=\"__2 _275\"></span>terns c<span class=\"__2 _275\"></span>an in<span class=\"__2 _275\"></span>\ufb02u<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce vol<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>. The d<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>gg<span class=\"__2 _275\"></span>regated<span class=\"__2 _275\"></span> revenue i<span class=\"__2 _275\"></span>nform<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on p<span class=\"__2 _275\"></span>resented be<span class=\"__2 _275\"></span>low for D<span class=\"__2 _275\"></span>CC H<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>lthc<span class=\"__2 _275\"></span>are an<span class=\"__2 _275\"></span>d DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy<span class=\"__2 _277\"></span>, w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h ca<span class=\"__2 _275\"></span>n also b<span class=\"__2 _275\"></span>e in<span class=\"__2 _275\"></span>\ufb02u<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>d by<span class=\"__2 _2cc\"> </span>cou<span class=\"__2 _275\"></span>ntr<span class=\"__2 _275\"></span>y-spec<span class=\"__2 _275\"></span>i\ufb01c G<span class=\"__2 _275\"></span>DP m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ents, i<span class=\"__2 _275\"></span>s con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with how revenu<span class=\"__2 _275\"></span>e is rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ted an<span class=\"__2 _275\"></span>d reviewed i<span class=\"__2 _275\"></span>nterna<span class=\"__2 _275\"></span>lly.<span class=\"__2 _2cc\"> </span>As m<span class=\"__2 _275\"></span>entio<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d ab<span class=\"__2 _275\"></span>ove, the Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s organ<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d al<span class=\"__2 _275\"></span>l of its en<span class=\"__2 _275\"></span>ergy a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>ities (p<span class=\"__2 _275\"></span>revio<span class=\"__2 _275\"></span>usl<span class=\"__2 _275\"></span>y DCC LP<span class=\"__2 _275\"></span>G an<span class=\"__2 _275\"></span>d DCC R<span class=\"__2 _275\"></span>etail &amp; Oil) into on<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>table se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ent, D<span class=\"__2 _275\"></span>CC Ene<span class=\"__2 _275\"></span>rgy<span class=\"__2 _277\"></span>, wi<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">th effect f</span><span class=\"__2 _275\"></span>rom 1 Ap<span class=\"__2 _275\"></span>ril 202<span class=\"__2 _275\"></span>2. Th<span class=\"__2 _275\"></span>e G<span class=\"__2 _275\"></span>roup wil<span class=\"__2 _275\"></span>l now rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t d<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>ggreg<span class=\"__2 _275\"></span>ated revenu<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>ross DCC<span class=\"__2 _2cc\"> </span>Ene<span class=\"__2 _275\"></span>rgy\u2019s two m<span class=\"__2 _275\"></span>ajor reven<span class=\"__2 _275\"></span>ue l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>es, e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy sol<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy mo<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y. Comp<span class=\"__2 _275\"></span>arative da<span class=\"__2 _275\"></span>ta has b<span class=\"__2 _275\"></span>een res<span class=\"__2 _275\"></span>tat<span class=\"__2 _276\"></span>ed ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rding<span class=\"__2 _275\"></span>ly.<span class=\"__2 _2cc\"> </span>2.<span class=\"__2 _277\"></span>1<span class=\"__2 _276\"></span> <span class=\"__2 _d_2\"> </span>SEGMENT INFORMA<span class=\"__2 _282\"></span>TION <span class=\"__2 _277\"></span><span class=\"fff_1 ls18_2 ws12_2\">c<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _277\"></span>23<span class=\"__2 _2cc\"> </span>DCC<span class=\"ls1_2 ws1_2\"> </span>Energy <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>Healthcar<span class=\"__2 _276\"></span>e <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Republic o<span class=\"__2 _277\"></span>f Ireland (country of domicile)<span class=\"__2 _335\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,688,901</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">110,766</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">455,928</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">2,255,595<span class=\"__2 _2cc\"> </span></span></span></span>Unit<span class=\"__2 _276\"></span>ed Kingdom<span class=\"__2 _306\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,358,282</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">399,599</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">1,804,222</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">7,562,103<span class=\"__2 _2cc\"> </span></span></span></span>Fr<span class=\"__2 _276\"></span>ance<span class=\"__2 _337\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,360,372</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">24,173</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">321,727</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">3,706,272<span class=\"__2 _2cc\"> </span></span></span></span>North America<span class=\"__2 _338\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">311,521</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">175,757</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">1,875,842</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,363,120<span class=\"__2 _2cc\"> </span></span></span>Re<span class=\"__2 _277\"></span>st of W<span class=\"__2 _282\"></span>orld<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,400,376</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">111,232</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">806,148</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">6,317,756<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">16,119,452</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">821,527</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">5,263,867</span><span class=\"__2 _340\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">22,204,846<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>oducts tr<span class=\"__2 _277\"></span>ansferr<span class=\"__2 _277\"></span>ed at point in time<span class=\"__2 _341\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">16,119,452</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">821,527</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">5,263,867</span><span class=\"__2 _340\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">22,204,846<span class=\"__2 _2cc\"> </span></span></span></span>Ener<span class=\"__2 _276\"></span>gy solutions pr<span class=\"__2 _277\"></span>oducts and service<span class=\"__2 _277\"></span>s (re<span class=\"__2 _277\"></span>stat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _342\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,996,896</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _6a_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">9,996,896<span class=\"__2 _2cc\"> </span></span></span></span></span>Ener<span class=\"__2 _276\"></span>gy mobility product<span class=\"__2 _277\"></span>s and services (r<span class=\"__2 _277\"></span>es<span class=\"__2 _276\"></span>tat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _4f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,122,556</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _6a_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">6,122,556<span class=\"__2 _2cc\"> </span></span></span></span></span>Medical and pharmaceutical pr<span class=\"__2 _277\"></span>oducts<span class=\"__2 _6b_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">448,931</span><span class=\"__2 _324\"> </span></span>\u2013<span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">448,931<span class=\"__2 _2cc\"> </span></span></span></span>Nutrition and health &amp; beauty product<span class=\"__2 _277\"></span>s<span class=\"__2 _6d_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">372,596</span><span class=\"__2 _324\"> </span></span>\u2013<span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">372,596<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>echnology product<span class=\"__2 _277\"></span>s and services<span class=\"__2 _6e_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _6f_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,263,867</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">5,263,867<span class=\"__2 _2cc\"> </span></span></span></span></span><span class=\"__2 _2cc\">16,119,452</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">821,527</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">5,263,867</span><span class=\"__2 _340\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">22,204,846<span class=\"__2 _2cc\"> </span></span></span>Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _276\"></span>22 (Re<span class=\"__2 _277\"></span>stat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _2cc\"> </span>DCC<span class=\"__2 _2cc\"> </span>Energy <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Healthcare <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Republic o<span class=\"__2 _277\"></span>f Ireland (country of domicile)<span class=\"__2 _344\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,094,400</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">117,405</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">397,992</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,609,797<span class=\"__2 _2cc\"> </span></span></span>Unit<span class=\"__2 _276\"></span>ed Kingdom<span class=\"__2 _314\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,229,986</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">419,088</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,983,010</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">6,632,084<span class=\"__2 _2cc\"> </span></span></span>Fr<span class=\"__2 _276\"></span>ance<span class=\"__2 _345\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,900,787</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _298\"> </span></span><span class=\"__2 _2cc\">350,451</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">3,251,238<span class=\"__2 _2cc\"> </span></span></span>North America<span class=\"__2 _346\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">261,559</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">148,318</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,035,055</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,444,932<span class=\"__2 _2cc\"> </span></span></span>Re<span class=\"__2 _277\"></span>st of W<span class=\"__2 _282\"></span>orld<span class=\"__2 _347\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,835,857</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">80,402</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">877,710</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,793,969<span class=\"__2 _2cc\"> </span></span></span><span class=\"__2 _2cc\">12,322,589</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">765,213</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,644,218</span><span class=\"__2 _e_2\"> </span><span class=\"__2 _2cc\">17,732,020<span class=\"__2 _2cc\"> </span></span>Pr<span class=\"__2 _277\"></span>oducts tr<span class=\"__2 _277\"></span>ansferr<span class=\"__2 _277\"></span>ed at point in time<span class=\"__2 _348\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,322,589</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">765,213</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,644,218</span><span class=\"__2 _e_2\"> </span><span class=\"__2 _2cc\">17,732,020<span class=\"__2 _2cc\"> </span></span></span>Ener<span class=\"__2 _276\"></span>gy solutions pr<span class=\"__2 _277\"></span>oducts and service<span class=\"__2 _277\"></span>s (re<span class=\"__2 _277\"></span>stat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _349\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,306,762</span><span class=\"__2 _324\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _299\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,306,762<span class=\"__2 _2cc\"> </span></span></span></span>Ener<span class=\"__2 _276\"></span>gy mobility product<span class=\"__2 _277\"></span>s and services (r<span class=\"__2 _277\"></span>es<span class=\"__2 _276\"></span>tat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _350\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,015,827</span><span class=\"__2 _324\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _299\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,015,827<span class=\"__2 _2cc\"> </span></span></span></span>Medical and pharmaceutical pr<span class=\"__2 _277\"></span>oducts<span class=\"__2 _6b_2\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">407,672</span><span class=\"__2 _324\"> </span></span>\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">407,672<span class=\"__2 _2cc\"> </span></span></span></span>Nutrition and health &amp; beauty product<span class=\"__2 _277\"></span>s<span class=\"__2 _6d_2\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">357,541</span><span class=\"__2 _324\"> </span></span>\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">357,541<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>echnology product<span class=\"__2 _277\"></span>s and services<span class=\"__2 _6e_2\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _299\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,644,218</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,644,218<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">12,322,589</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">765,213</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,644,218</span><span class=\"__2 _e_2\"> </span><span class=\"__2 _2cc\">17,732,020<span class=\"__2 _2cc\"> </span></span>2.<span class=\"__2 _277\"></span>1<span class=\"__2 _276\"></span> <span class=\"__2 _d_2\"> </span>SEGMENT INFORMA<span class=\"__2 _282\"></span>TION <span class=\"__2 _277\"></span><span class=\"fff_1 ls18_2 ws12_2\">c<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>2.2 <span class=\"__2 _278\"> </span>OTH<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>R O<span class=\"__2 _275\"></span>PE<span class=\"__2 _279\"></span>R<span class=\"__2 _275\"></span>ATIN<span class=\"__2 _275\"></span>G I<span class=\"__2 _275\"></span>NCO<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>E/<span class=\"__2 _282\"></span>(E<span class=\"__2 _275\"></span>XPE<span class=\"__2 _279\"></span>NS<span class=\"__2 _279\"></span>ES)<span class=\"__2 _2cc\"> </span>This not<span class=\"__2 _277\"></span>e provide<span class=\"__2 _277\"></span>s an analysis o<span class=\"__2 _277\"></span>f the amounts included in ot<span class=\"__2 _276\"></span>her operat<span class=\"__2 _276\"></span>ing income and e<span class=\"__2 _276\"></span>xpense<span class=\"__2 _276\"></span>s pr<span class=\"__2 _276\"></span>es<span class=\"__2 _276\"></span>ent<span class=\"__2 _276\"></span>ed in the Gr<span class=\"__2 _276\"></span>oup<span class=\"__2 _2cc\"> </span>Income St<span class=\"__2 _277\"></span>atement.<span class=\"__2 _2cc\"> </span>Oth<span class=\"__2 _275\"></span>er o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e/<span class=\"__2 _277\"></span>(expens<span class=\"__2 _275\"></span>es) com<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>se the fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g credi<span class=\"__2 _275\"></span>ts/<span class=\"__2 _277\"></span>(cha<span class=\"__2 _275\"></span>rges):<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Other operat<span class=\"__2 _277\"></span>ing income/(expense<span class=\"__2 _277\"></span>s)<span class=\"__2 _2cc\"> </span>Fair value gains on non-hedge acc<span class=\"__2 _276\"></span>ounted deriv<span class=\"__2 _277\"></span>ative \ufb01nancial instrument<span class=\"__2 _277\"></span>s \u2013 commodities<span class=\"__2 _351\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,721</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">30,762<span class=\"__2 _2cc\"> </span></span></span></span>Fair value gains on non-hedge acc<span class=\"__2 _276\"></span>ounted deriv<span class=\"__2 _277\"></span>ative \ufb01nancial instrument<span class=\"__2 _277\"></span>s \u2013 forw<span class=\"__2 _277\"></span>ard e<span class=\"__2 _276\"></span>xchange<span class=\"__2 _2cc\"> </span>contr<span class=\"__2 _277\"></span>acts<span class=\"__2 _352\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,065</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">905<span class=\"__2 _2cc\"> </span></span></span></span>Pr<span class=\"__2 _277\"></span>oper<span class=\"__2 _275\"></span>ty and tank r<span class=\"__2 _277\"></span>ental income<span class=\"__2 _7a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">21,222</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">21,496<span class=\"__2 _2cc\"> </span></span></span></span>Net pr<span class=\"__2 _277\"></span>o\ufb01t on disposal o<span class=\"__2 _277\"></span>f property<span class=\"__2 _282\"></span>, plant and equipment <span class=\"__2 _312\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,346</span><span class=\"__2 _4e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">7,281<span class=\"__2 _2cc\"> </span></span></span></span>Thr<span class=\"__2 _276\"></span>oughput<span class=\"__2 _309\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,945</span><span class=\"__2 _4e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">6,092<span class=\"__2 _2cc\"> </span></span></span></span>Haulage<span class=\"__2 _7b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,113</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4,222<span class=\"__2 _2cc\"> </span></span></span></span>Fair value lo<span class=\"__2 _276\"></span>ss<span class=\"__2 _277\"></span>es on non-hedge account<span class=\"__2 _277\"></span>ed derivative \ufb01nancial ins<span class=\"__2 _277\"></span>truments \u2013 commodities<span class=\"__2 _7c_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(5,721)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(30,762)<span class=\"__2 _2cc\"> </span></span></span></span>Fair value lo<span class=\"__2 _276\"></span>ss<span class=\"__2 _277\"></span>es on non-hedge account<span class=\"__2 _277\"></span>ed derivative \ufb01nancial ins<span class=\"__2 _277\"></span>truments \u2013 f<span class=\"__2 _277\"></span>orward e<span class=\"__2 _277\"></span>xchange<span class=\"__2 _2cc\"> </span>contr<span class=\"__2 _277\"></span>acts<span class=\"__2 _7d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,363)</span><span class=\"__2 _7e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(779)<span class=\"__2 _2cc\"> </span></span></span></span>Expensing of emplo<span class=\"__2 _277\"></span>yee shar<span class=\"__2 _277\"></span>e options and awar<span class=\"__2 _276\"></span>ds (not<span class=\"__2 _277\"></span>e 2.5)<span class=\"__2 _7f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(7,160)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(6,467)<span class=\"__2 _2cc\"> </span></span></span></span>Other net oper<span class=\"__2 _277\"></span>ating income<span class=\"__2 _354\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,914</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,428<span class=\"__2 _2cc\"> </span></span></span></span>Net other oper<span class=\"__2 _277\"></span>ating income bef<span class=\"__2 _277\"></span>ore e<span class=\"__2 _276\"></span>xc<span class=\"__2 _277\"></span>eptional items<span class=\"__2 _355\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">38,082</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">34,178<span class=\"__2 _2cc\"> </span></span></span></span>Other oper<span class=\"__2 _276\"></span>ating income included in net e<span class=\"__2 _277\"></span>xceptional it<span class=\"__2 _277\"></span>ems <span class=\"__2 _356\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">404</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,219<span class=\"__2 _2cc\"> </span></span></span></span>Other oper<span class=\"__2 _276\"></span>ating expens<span class=\"__2 _276\"></span>es included in ne<span class=\"__2 _277\"></span>t excep<span class=\"__2 _277\"></span>tional items <span class=\"__2 _357\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(32,932)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(47,753)<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al net other oper<span class=\"__2 _277\"></span>ating income/(expense<span class=\"__2 _277\"></span>s)<span class=\"__2 _358\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,554</span><span class=\"__2 _359\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(12,356)<span class=\"__2 _2cc\"> </span></span></span></span>2.3 <span class=\"__2 _278\"> </span>GRO<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>P P<span class=\"__2 _275\"></span>RO<span class=\"__2 _275\"></span>F<span class=\"__2 _275\"></span>IT F<span class=\"__2 _275\"></span>OR TH<span class=\"__2 _279\"></span>E YE<span class=\"__2 _275\"></span>AR<span class=\"__2 _2cc\"> </span>The Group pr<span class=\"__2 _277\"></span>o\ufb01t f<span class=\"__2 _277\"></span>or the year includes s<span class=\"__2 _277\"></span>ome ke<span class=\"__2 _277\"></span>y amounts which ar<span class=\"__2 _277\"></span>e pres<span class=\"__2 _277\"></span>ented separ<span class=\"__2 _277\"></span>ately belo<span class=\"__2 _277\"></span>w<span class=\"__2 _282\"></span>.<span class=\"__2 _2cc\"> </span>Group p<span class=\"__2 _275\"></span>ro\ufb01t for th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r has b<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>en ar<span class=\"__2 _275\"></span>rive<span class=\"__2 _275\"></span>d at af<span class=\"__2 _275\"></span>ter c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>rging/(<span class=\"__2 _277\"></span>c<span class=\"__2 _275\"></span>rediti<span class=\"__2 _275\"></span>ng) th<span class=\"__2 _275\"></span>e foll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Depr<span class=\"__2 _276\"></span>eciation on property<span class=\"__2 _282\"></span>, plant and equipment (not<span class=\"__2 _277\"></span>e 3.1)<span class=\"__2 _360\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">144,443</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">137,976<span class=\"__2 _2cc\"> </span></span></span></span>Depr<span class=\"__2 _276\"></span>eciation on right-of<span class=\"__2 _277\"></span>-use ass<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s (note 3<span class=\"__2 _277\"></span>.2)<span class=\"__2 _361\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">75,238</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">67,804<span class=\"__2 _2cc\"> </span></span></span></span>Amortisation of int<span class=\"__2 _277\"></span>angible ass<span class=\"__2 _277\"></span>ets (no<span class=\"__2 _276\"></span>te 3<span class=\"__2 _277\"></span>.3)<span class=\"__2 _362\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">111,146</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">84,340<span class=\"__2 _2cc\"> </span></span></span></span>Amortisation of go<span class=\"__2 _277\"></span>vernment gr<span class=\"__2 _277\"></span>ants (not<span class=\"__2 _277\"></span>e 3.18)<span class=\"__2 _363\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(114)</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(20)<span class=\"__2 _2cc\"> </span></span></span></span>For<span class=\"__2 _276\"></span>eign ex<span class=\"__2 _277\"></span>change (gain)/loss<span class=\"__2 _8a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(182)</span><span class=\"__2 _8b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">566<span class=\"__2 _2cc\"> </span></span></span></span>Du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p obtaine<span class=\"__2 _275\"></span>d the fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es from th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s auditors (K<span class=\"__2 _275\"></span>PMG):<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>KPMG Ir<span class=\"__2 _276\"></span>eland (st<span class=\"__2 _277\"></span>atutory audit<span class=\"__2 _276\"></span>or):<span class=\"__2 _2cc\"> </span>Audit f<span class=\"__2 _277\"></span>ees<span class=\"__2 _8c_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,832</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,831<span class=\"__2 _2cc\"> </span></span></span></span>Other including non-audit, audit r<span class=\"__2 _276\"></span>elated and as<span class=\"__2 _277\"></span>suranc<span class=\"__2 _276\"></span>e service<span class=\"__2 _277\"></span>s<span class=\"__2 _8d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">23</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">31<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">1,855</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,862<span class=\"__2 _2cc\"> </span></span></span>Other KPMG netw<span class=\"__2 _277\"></span>ork \ufb01rms:<span class=\"__2 _2cc\"> </span>Audit f<span class=\"__2 _277\"></span>ees<span class=\"__2 _8c_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,839</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,763<span class=\"__2 _2cc\"> </span></span></span></span>Other including non-audit, audit r<span class=\"__2 _276\"></span>elated and as<span class=\"__2 _277\"></span>suranc<span class=\"__2 _276\"></span>e service<span class=\"__2 _277\"></span>s<span class=\"__2 _8e_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">136</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">109<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">1,975</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,872<span class=\"__2 _2cc\"> </span></span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>2.4 EMPL<span class=\"__2 _277\"></span>O<span class=\"__2 _277\"></span>YMEN<span class=\"__2 _277\"></span>T<span class=\"__2 _2cc\"> </span>This section pr<span class=\"__2 _277\"></span>ovides an analy<span class=\"__2 _277\"></span>sis of the av<span class=\"__2 _277\"></span>erage number o<span class=\"__2 _276\"></span>f employ<span class=\"__2 _277\"></span>ees in the Gr<span class=\"__2 _276\"></span>oup by s<span class=\"__2 _277\"></span>egment together with t<span class=\"__2 _276\"></span>heir relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span>payroll e<span class=\"__2 _277\"></span>xpense f<span class=\"__2 _276\"></span>or the year<span class=\"__2 _282\"></span>. Further information on the c<span class=\"__2 _277\"></span>ompensation of k<span class=\"__2 _277\"></span>ey management per<span class=\"__2 _277\"></span>sonnel is included in not<span class=\"__2 _276\"></span>e 5.6<span class=\"__2 _277\"></span>,<span class=\"__2 _275\"></span> Relat<span class=\"__2 _277\"></span>ed P<span class=\"__2 _276\"></span>arty T<span class=\"__2 _277\"></span>rans<span class=\"__2 _276\"></span>actions.<span class=\"__2 _2cc\"> </span>The a<span class=\"__2 _275\"></span>verag<span class=\"__2 _275\"></span>e nu<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>er of p<span class=\"__2 _275\"></span>erso<span class=\"__2 _275\"></span>ns (in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g executive D<span class=\"__2 _275\"></span>irec<span class=\"__2 _275\"></span>tors) empl<span class=\"__2 _275\"></span>oyed by the G<span class=\"__2 _275\"></span>roup d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>, a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lyse<span class=\"__2 _275\"></span>d by cla<span class=\"__2 _275\"></span>ss of<span class=\"__2 _2cc\"> </span>business, was:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Number<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Number<span class=\"__2 _2cc\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _8f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,591</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">7,316<span class=\"__2 _2cc\"> </span></span></span></span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _364\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,181</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,816<span class=\"__2 _2cc\"> </span></span></span></span>DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _365\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,883</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4,374<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">15,655</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">14,506<span class=\"__2 _2cc\"> </span></span></span>The e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ploye<span class=\"__2 _275\"></span>e be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t expe<span class=\"__2 _275\"></span>nse (exclu<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g termi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ents \u2013 n<span class=\"__2 _275\"></span>ot<span class=\"__2 _276\"></span>e 2.<span class=\"__2 _275\"></span>6) for the ab<span class=\"__2 _275\"></span>ove were:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>W<span class=\"__2 _277\"></span>ages and s<span class=\"__2 _276\"></span>alaries <span class=\"__2 _366\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">759,712</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">650,473<span class=\"__2 _2cc\"> </span></span></span></span>Social welf<span class=\"__2 _277\"></span>are cos<span class=\"__2 _277\"></span>ts<span class=\"__2 _367\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">89,207</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">85,006<span class=\"__2 _2cc\"> </span></span></span></span>Shar<span class=\"__2 _276\"></span>e based payment e<span class=\"__2 _276\"></span>xpense (not<span class=\"__2 _277\"></span>e 2.5)<span class=\"__2 _368\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,160</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">6,467<span class=\"__2 _2cc\"> </span></span></span></span>P<span class=\"__2 _277\"></span>ension cost<span class=\"__2 _277\"></span>s \u2013 de\ufb01ned contribution plans<span class=\"__2 _369\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">21,957</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">18,992<span class=\"__2 _2cc\"> </span></span></span></span>P<span class=\"__2 _277\"></span>ension cost<span class=\"__2 _277\"></span>s \u2013 de\ufb01ned bene\ufb01t plans (not<span class=\"__2 _277\"></span>e 3.15) <span class=\"__2 _370\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">439</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">318<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">878,475</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">761,256<span class=\"__2 _2cc\"> </span></span></span>Direc<span class=\"__2 _275\"></span>tors\u2019 em<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents (whic<span class=\"__2 _275\"></span>h are inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating c<span class=\"__2 _275\"></span>osts) an<span class=\"__2 _275\"></span>d interests are prese<span class=\"__2 _275\"></span>nted in the R<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n Re<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t on<span class=\"__2 _2cc\"> </span>pa<span class=\"__2 _275\"></span>ges 1<span class=\"__2 _275\"></span>18 to 14<span class=\"__2 _276\"></span>1. D<span class=\"__2 _275\"></span>etails of the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nsa<span class=\"__2 _275\"></span>tion of key man<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent p<span class=\"__2 _275\"></span>ers<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>l for th<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>oses of th<span class=\"__2 _275\"></span>e dis<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>osu<span class=\"__2 _275\"></span>re r<span class=\"__2 _276\"></span>eq<span class=\"__2 _275\"></span>uirem<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span> un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 24 are provid<span class=\"__2 _275\"></span>ed in n<span class=\"__2 _275\"></span>ote 5.6<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>2.5 <span class=\"__2 _278\"> </span>E<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>PLOYEE S<span class=\"__2 _275\"></span>H<span class=\"__2 _275\"></span>AR<span class=\"__2 _275\"></span>E O<span class=\"__2 _275\"></span>P<span class=\"__2 _275\"></span>TI<span class=\"__2 _275\"></span>O<span class=\"__2 _275\"></span>NS A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D AW<span class=\"__2 _277\"></span>A<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>DS<span class=\"__2 _2cc\"> </span>Share op<span class=\"__2 _277\"></span>tions and awar<span class=\"__2 _276\"></span>ds are us<span class=\"__2 _277\"></span>ed to incentivis<span class=\"__2 _277\"></span>e Direct<span class=\"__2 _276\"></span>ors and emplo<span class=\"__2 _277\"></span>yees o<span class=\"__2 _277\"></span>f the Group<span class=\"__2 _277\"></span>. A charge is r<span class=\"__2 _277\"></span>ecognised o<span class=\"__2 _276\"></span>ver the<span class=\"__2 _2cc\"> </span>ve<span class=\"__2 _277\"></span>sting period in the Consolidat<span class=\"__2 _277\"></span>ed Income St<span class=\"__2 _277\"></span>atement t<span class=\"__2 _277\"></span>o recor<span class=\"__2 _277\"></span>d the cost o<span class=\"__2 _277\"></span>f these shar<span class=\"__2 _277\"></span>e options and awar<span class=\"__2 _277\"></span>ds, based on the<span class=\"__2 _2cc\"> </span>fair v<span class=\"__2 _277\"></span>alue of the shar<span class=\"__2 _277\"></span>e option/awar<span class=\"__2 _277\"></span>d at the grant dat<span class=\"__2 _277\"></span>e.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup\u2019s em<span class=\"__2 _275\"></span>ploye<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>are option<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d awards are eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ty-settl<span class=\"__2 _275\"></span>ed sh<span class=\"__2 _275\"></span>are-bas<span class=\"__2 _275\"></span>ed p<span class=\"__2 _275\"></span>aym<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts as de<span class=\"__2 _275\"></span>\ufb01n<span class=\"__2 _275\"></span>ed in I<span class=\"__2 _275\"></span>FRS 2 S<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re-based<span class=\"__2 _275\"></span> Paym<span class=\"__2 _275\"></span>ent. T<span class=\"__2 _275\"></span>he I<span class=\"__2 _275\"></span>FRS req<span class=\"__2 _275\"></span>uires th<span class=\"__2 _275\"></span>at a reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d valu<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n m<span class=\"__2 _275\"></span>ethod<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>y be e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loyed to determi<span class=\"__2 _275\"></span>ne th<span class=\"__2 _275\"></span>e fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of sh<span class=\"__2 _275\"></span>are optio<span class=\"__2 _275\"></span>ns<span class=\"__2 _2cc\"> </span>granted. Th<span class=\"__2 _275\"></span>e expe<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ted in the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent of \u00a37<span class=\"__2 _277\"></span>.160 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on (202<span class=\"__2 _275\"></span>2: \u00a36<span class=\"__2 _275\"></span>.4<span class=\"__2 _275\"></span>67 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n) has b<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>en ar<span class=\"__2 _275\"></span>rive<span class=\"__2 _275\"></span>d at by app<span class=\"__2 _275\"></span>ly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g a<span class=\"__2 _2cc\"> </span>Mo<span class=\"__2 _275\"></span>nte Carlo s<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n techn<span class=\"__2 _275\"></span>iq<span class=\"__2 _275\"></span>ue fo<span class=\"__2 _275\"></span>r sh<span class=\"__2 _275\"></span>are awards is<span class=\"__2 _275\"></span>sue<span class=\"__2 _275\"></span>d un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r the D<span class=\"__2 _275\"></span>CC p<span class=\"__2 _275\"></span>lc Lon<span class=\"__2 _275\"></span>g T<span class=\"__2 _277\"></span>erm I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>entive Pl<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>IMPA<span class=\"__2 _277\"></span>CT ON<span class=\"__2 _277\"></span> INCOME ST<span class=\"__2 _282\"></span>A<span class=\"__2 _277\"></span>TEM<span class=\"__2 _275\"></span>ENT<span class=\"__2 _2cc\"> </span>The total share optio<span class=\"__2 _275\"></span>n expe<span class=\"__2 _275\"></span>nse i<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ysed a<span class=\"__2 _275\"></span>s fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>Date o<span class=\"__2 _277\"></span>f grant<span class=\"__2 _2cc\"> </span>Share price<span class=\"ls1_2\"> </span> at date o<span class=\"__2 _277\"></span>f<span class=\"__2 _275\"></span> grant<span class=\"__2 _2cc\"> </span>Minimum <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>duration o<span class=\"__2 _277\"></span>f<span class=\"__2 _275\"></span> ve<span class=\"__2 _276\"></span>sting period<span class=\"__2 _2cc\"> </span>Number of<span class=\"__2 _2cc\"> </span>share aw<span class=\"__2 _277\"></span>ards/<span class=\"__2 _2cc\"> </span>options gr<span class=\"__2 _276\"></span>anted<span class=\"__2 _2cc\"> </span>W<span class=\"__2 _277\"></span>eighted <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>aver<span class=\"__2 _277\"></span>age<span class=\"__2 _275\"></span> fair v<span class=\"__2 _277\"></span>alue<span class=\"__2 _2cc\"> </span>Expense in Income S<span class=\"__2 _276\"></span>tat<span class=\"__2 _277\"></span>ement<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022<span class=\"ls1_2 ws1_2\"> </span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>10 February 2017<span class=\"__2 _371\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">\u00a367.75</span><span class=\"__2 _293\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">5 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _372\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">137,269</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">\u00a354.17</span><span class=\"__2 _9a_2\"> </span></span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _6c_2\"> </span></span><span class=\"ws20_1\"><span class=\"__2 _2cc\">1,159<span class=\"__2 _2cc\"> </span></span></span></span></span>16 Nov<span class=\"__2 _277\"></span>ember 2017<span class=\"__2 _348\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">\u00a370.95</span><span class=\"__2 _293\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">5 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _372\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">128,451</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">\u00a356.52</span><span class=\"__2 _9b_2\"> </span><span class=\"ff9_2 fc0_2\"><span class=\"__2 _2cc\">724</span><span class=\"__2 _6c_2\"> </span></span><span class=\"__2 _2cc\">1,073<span class=\"__2 _2cc\"> </span></span></span></span></span>15 Nov<span class=\"__2 _277\"></span>ember 2018<span class=\"__2 _341\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">\u00a360.65</span><span class=\"__2 _293\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">5 years</span><span class=\"__2 _9c_2\"> </span></span><span class=\"__2 _2cc\">167,567</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">\u00a346.13</span><span class=\"__2 _9d_2\"> </span><span class=\"ff9_2 fc0_2\"><span class=\"__2 _2cc\">1,146</span><span class=\"__2 _9b_2\"> </span></span><span class=\"__2 _2cc\">405<span class=\"__2 _2cc\"> </span></span></span>14 Nov<span class=\"__2 _277\"></span>ember 2019<span class=\"__2 _341\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">\u00a368.80</span><span class=\"__2 _293\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">5 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _372\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">147,939</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">\u00a353.32</span><span class=\"__2 _9b_2\"> </span><span class=\"ff9_2 fc0_2\"><span class=\"__2 _2cc\">170</span><span class=\"__2 _6c_2\"> </span></span><span class=\"__2 _2cc\">1,499<span class=\"__2 _2cc\"> </span></span></span></span></span>12 Nov<span class=\"__2 _277\"></span>ember 2020<span class=\"__2 _9e_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">\u00a357.08</span><span class=\"__2 _293\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">5 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _372\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">170,152</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">\u00a344.63</span><span class=\"__2 _9d_2\"> </span><span class=\"ff9_2 fc0_2\"><span class=\"__2 _2cc\">1,465</span><span class=\"__2 _6c_2\"> </span></span><span class=\"__2 _2cc\">1,446<span class=\"__2 _2cc\"> </span></span></span></span></span>11 Nov<span class=\"__2 _277\"></span>ember 2021<span class=\"__2 _9f_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">\u00a361.42</span><span class=\"__2 _293\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">3 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _372\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">171,974</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">\u00a346.39</span><span class=\"__2 _9d_2\"> </span><span class=\"ff9_2 fc0_2\"><span class=\"__2 _2cc\">2,694</span><span class=\"__2 _9b_2\"> </span></span><span class=\"__2 _2cc\">885<span class=\"__2 _2cc\"> </span></span></span></span></span>10 Nov<span class=\"__2 _277\"></span>ember 2022<span class=\"__2 _9e_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">\u00a345.53</span><span class=\"__2 _293\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">3 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _372\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">271,759</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">\u00a331.82</span><span class=\"__2 _9b_2\"> </span><span class=\"ff9_2 fc0_2\"><span class=\"__2 _2cc\">961</span><span class=\"__2 _9a_2\"> </span></span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>otal e<span class=\"__2 _277\"></span>xpense<span class=\"__2 _a0_2\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,160</span><span class=\"__2 _6c_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">6,467<span class=\"__2 _2cc\"> </span></span></span></span>S<span class=\"__2 _275\"></span>HA<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E O<span class=\"__2 _275\"></span>P<span class=\"__2 _275\"></span>TI<span class=\"__2 _275\"></span>O<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S AN<span class=\"__2 _275\"></span>D AWAR<span class=\"__2 _275\"></span>DS<span class=\"__2 _2cc\"> </span>DCC pl<span class=\"__2 _275\"></span>c Lo<span class=\"__2 _275\"></span>ng T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>rm I<span class=\"__2 _275\"></span>nce<span class=\"__2 _275\"></span>nt<span class=\"__2 _275\"></span>ive Pla<span class=\"__2 _275\"></span>ns<span class=\"__2 _2cc\"> </span>At 31 March 2023, G<span class=\"__2 _275\"></span>roup e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loye<span class=\"__2 _275\"></span>es ho<span class=\"__2 _275\"></span>ld awa<span class=\"__2 _275\"></span>rds to subscr<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>e for 8<span class=\"__2 _275\"></span>42,6<span class=\"__2 _275\"></span>3<span class=\"__2 _275\"></span>8 ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _279\"></span>y sha<span class=\"__2 _275\"></span>res un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r the D<span class=\"__2 _275\"></span>CC pl<span class=\"__2 _275\"></span>c Long T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>rm<span class=\"__2 _2cc\"> </span>In<span class=\"__2 _275\"></span>centi<span class=\"__2 _275\"></span>ve Plan<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>The g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ral terms of the D<span class=\"__2 _275\"></span>CC pl<span class=\"__2 _275\"></span>c Lon<span class=\"__2 _275\"></span>g T<span class=\"__2 _277\"></span>erm I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>entive Pl<span class=\"__2 _275\"></span>ans a<span class=\"__2 _275\"></span>re set out in th<span class=\"__2 _275\"></span>e Re<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>ration R<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t o<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>ge 137<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>The D<span class=\"__2 _275\"></span>CC p<span class=\"__2 _275\"></span>lc Lon<span class=\"__2 _275\"></span>g T<span class=\"__2 _277\"></span>erm I<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>centive Pl<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>s contain b<span class=\"__2 _275\"></span>oth mar<span class=\"__2 _275\"></span>ke<span class=\"__2 _276\"></span>t an<span class=\"__2 _275\"></span>d no<span class=\"__2 _275\"></span>n-market base<span class=\"__2 _275\"></span>d vestin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Acco<span class=\"__2 _275\"></span>rdin<span class=\"__2 _275\"></span>gly, the fair<span class=\"__2 _2cc\"> </span>valu<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sig<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d to the related e<span class=\"__2 _275\"></span>qui<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt on in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>l ap<span class=\"__2 _275\"></span>pli<span class=\"__2 _275\"></span>cati<span class=\"__2 _275\"></span>on of I<span class=\"__2 _275\"></span>FRS 2 Sh<span class=\"__2 _275\"></span>are-bas<span class=\"__2 _275\"></span>ed Pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt is ad<span class=\"__2 _275\"></span>jus<span class=\"__2 _275\"></span>ted to r<span class=\"__2 _277\"></span>e\ufb02<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ct the<span class=\"__2 _275\"></span> antici<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ted likeli<span class=\"__2 _275\"></span>ho<span class=\"__2 _275\"></span>od at th<span class=\"__2 _275\"></span>e grant d<span class=\"__2 _275\"></span>ate of ach<span class=\"__2 _275\"></span>ievi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>rket based ves<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s. T<span class=\"__2 _275\"></span>he c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative n<span class=\"__2 _275\"></span>on-mar<span class=\"__2 _275\"></span>ke<span class=\"__2 _276\"></span>t bas<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span> ch<span class=\"__2 _275\"></span>arge to the In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement i<span class=\"__2 _275\"></span>s reversed wh<span class=\"__2 _275\"></span>ere entitl<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents d<span class=\"__2 _275\"></span>o not vest b<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>au<span class=\"__2 _275\"></span>se no<span class=\"__2 _275\"></span>n-market per<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns h<span class=\"__2 _275\"></span>ave<span class=\"__2 _2cc\"> </span>not be<span class=\"__2 _275\"></span>en m<span class=\"__2 _275\"></span>et or wh<span class=\"__2 _275\"></span>ere an e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loyee i<span class=\"__2 _275\"></span>n rece<span class=\"__2 _275\"></span>ipt of sha<span class=\"__2 _275\"></span>re entitle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts reli<span class=\"__2 _275\"></span>nq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>s ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>e before th<span class=\"__2 _275\"></span>e en<span class=\"__2 _275\"></span>d of the vesti<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>A sum<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y of a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r the D<span class=\"__2 _275\"></span>CC pl<span class=\"__2 _275\"></span>c Lon<span class=\"__2 _275\"></span>g T<span class=\"__2 _277\"></span>erm I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>entive Pla<span class=\"__2 _275\"></span>ns d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r is as fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Number of <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>share aw<span class=\"__2 _277\"></span>ards<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Number of <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>share aw<span class=\"__2 _277\"></span>ards<span class=\"__2 _2cc\"> </span>At 1 April<span class=\"__2 _a1_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">730,042</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">702,329<span class=\"__2 _2cc\"> </span></span></span></span>Gr<span class=\"__2 _276\"></span>anted<span class=\"__2 _a2_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">271,759</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">171,974<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>ercis<span class=\"__2 _277\"></span>ed<span class=\"__2 _a3_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(95,658)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(76,274)<span class=\"__2 _2cc\"> </span></span></span></span>Expir<span class=\"__2 _276\"></span>ed and f<span class=\"__2 _276\"></span>orf<span class=\"__2 _276\"></span>eited<span class=\"__2 _366\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(63,505)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(67,987)<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March<span class=\"__2 _a4_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">842,638</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">730,042<span class=\"__2 _2cc\"> </span></span></span></span>The we<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>hted average s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re pric<span class=\"__2 _275\"></span>e at the d<span class=\"__2 _275\"></span>ates of exercise for s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re awards ex<span class=\"__2 _276\"></span>ercise<span class=\"__2 _275\"></span>d du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e DCC p<span class=\"__2 _275\"></span>lc Lo<span class=\"__2 _275\"></span>ng<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>erm I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>entive Pl<span class=\"__2 _275\"></span>ans wa<span class=\"__2 _275\"></span>s \u00a350.16 (2022: \u00a3<span class=\"__2 _275\"></span>60.75)<span class=\"__2 _277\"></span>. T<span class=\"__2 _275\"></span>he s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re awards outs<span class=\"__2 _275\"></span>tandi<span class=\"__2 _275\"></span>ng at th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>d ha<span class=\"__2 _275\"></span>ve a weig<span class=\"__2 _275\"></span>hted averag<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>rema<span class=\"__2 _275\"></span>ini<span class=\"__2 _275\"></span>ng c<span class=\"__2 _275\"></span>ontractu<span class=\"__2 _275\"></span>al l<span class=\"__2 _275\"></span>ife of 4.9 years (2022<span class=\"__2 _275\"></span>: 4.<span class=\"__2 _275\"></span>6 yea<span class=\"__2 _275\"></span>rs).<span class=\"__2 _2cc\"> </span>The we<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>hted average fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s ass<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ed to sh<span class=\"__2 _275\"></span>are awards granted un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r the D<span class=\"__2 _275\"></span>CC pl<span class=\"__2 _275\"></span>c Long T<span class=\"__2 _276\"></span>erm I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>entive Pla<span class=\"__2 _275\"></span>n, wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h were<span class=\"__2 _2cc\"> </span>com<span class=\"__2 _275\"></span>pu<span class=\"__2 _275\"></span>ted in ac<span class=\"__2 _275\"></span>corda<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e with th<span class=\"__2 _275\"></span>e Mo<span class=\"__2 _275\"></span>nte Carlo va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n meth<span class=\"__2 _275\"></span>odo<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy, wer<span class=\"__2 _276\"></span>e as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>Gr<span class=\"__2 _276\"></span>anted during the y<span class=\"__2 _277\"></span>ear ended 31 March 2<span class=\"__2 _276\"></span>023<span class=\"__2 _a5_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">\u00a331.82<span class=\"__2 _2cc\"> </span></span></span>Gr<span class=\"__2 _276\"></span>anted during the y<span class=\"__2 _277\"></span>ear ended 31 March 2<span class=\"__2 _276\"></span>022<span class=\"__2 _a6_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">\u00a346.39<span class=\"__2 _2cc\"> </span></span></span>The fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s of sh<span class=\"__2 _275\"></span>are awards granted un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r the D<span class=\"__2 _275\"></span>CC pl<span class=\"__2 _275\"></span>c Long T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>rm In<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>ntive Pla<span class=\"__2 _275\"></span>n were determi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d takin<span class=\"__2 _275\"></span>g ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt of pe<span class=\"__2 _275\"></span>er<span class=\"__2 _2cc\"> </span>group tot<span class=\"__2 _276\"></span>al sh<span class=\"__2 _275\"></span>are return vol<span class=\"__2 _275\"></span>atili<span class=\"__2 _275\"></span>ties a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>orrel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns togeth<span class=\"__2 _275\"></span>er with th<span class=\"__2 _275\"></span>e fol<span class=\"__2 _275\"></span>lowin<span class=\"__2 _275\"></span>g as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns:<span class=\"__2 _2cc\"> </span>2023<span class=\"__2 _a7_2\"> </span><span class=\"ffa_2 fc2_2\">2022<span class=\"__2 _2cc\"> </span></span>Risk<span class=\"__2 _277\"></span>-free int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st r<span class=\"__2 _277\"></span>ate (%)<span class=\"__2 _366\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3.19</span><span class=\"__2 _a8_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">0.65<span class=\"__2 _2cc\"> </span></span></span></span>Dividend yield (%)<span class=\"__2 _a9_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3.9</span><span class=\"__2 _aa_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2.7<span class=\"__2 _2cc\"> </span></span></span></span>Expect<span class=\"__2 _276\"></span>ed volatility (%)<span class=\"__2 _ab_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">30.0</span><span class=\"__2 _a8_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">29.0<span class=\"__2 _2cc\"> </span></span></span></span>Expect<span class=\"__2 _276\"></span>ed lif<span class=\"__2 _276\"></span>e in year<span class=\"__2 _277\"></span>s<span class=\"__2 _ac_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">5.0</span><span class=\"__2 _aa_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">5.0<span class=\"__2 _2cc\"> </span></span></span></span>Shar<span class=\"__2 _276\"></span>e price at dat<span class=\"__2 _276\"></span>e of gr<span class=\"__2 _277\"></span>ant<span class=\"__2 _ad_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">\u00a345.53</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">\u00a361.42<span class=\"__2 _2cc\"> </span></span></span></span>The r<span class=\"__2 _275\"></span>isk f<span class=\"__2 _275\"></span>ree rate of r<span class=\"__2 _277\"></span>etu<span class=\"__2 _275\"></span>rn is th<span class=\"__2 _275\"></span>e yi<span class=\"__2 _275\"></span>eld o<span class=\"__2 _275\"></span>n gover<span class=\"__2 _275\"></span>nm<span class=\"__2 _275\"></span>ent b<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ds of a term co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>istent with th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sum<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>ption l<span class=\"__2 _275\"></span>ife. Th<span class=\"__2 _275\"></span>e di<span class=\"__2 _275\"></span>vid<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>d yi<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>is ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n hi<span class=\"__2 _275\"></span>storic d<span class=\"__2 _275\"></span>iv<span class=\"__2 _275\"></span>ide<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>d rat<span class=\"__2 _276\"></span>es. T<span class=\"__2 _275\"></span>he exp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted volati<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y is b<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n his<span class=\"__2 _275\"></span>toric vol<span class=\"__2 _275\"></span>atil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y over the p<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>t three ye<span class=\"__2 _275\"></span>ars<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e expec<span class=\"__2 _275\"></span>ted<span class=\"__2 _2cc\"> </span>life is th<span class=\"__2 _275\"></span>e ave<span class=\"__2 _275\"></span>rage expe<span class=\"__2 _275\"></span>cted p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od to exercise.<span class=\"__2 _2cc\"> </span>2<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5 <span class=\"__2 _d_2\"> </span>EM<span class=\"__2 _279\"></span>PLO<span class=\"__2 _277\"></span>Y<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>E S<span class=\"__2 _275\"></span>H<span class=\"__2 _275\"></span>AR<span class=\"__2 _275\"></span>E O<span class=\"__2 _275\"></span>P<span class=\"__2 _275\"></span>TI<span class=\"__2 _275\"></span>ON<span class=\"__2 _275\"></span>S A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D AW<span class=\"__2 _277\"></span>A<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>DS <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>An<span class=\"__2 _275\"></span>aly<span class=\"__2 _275\"></span>sis of cl<span class=\"__2 _275\"></span>osi<span class=\"__2 _275\"></span>ng b<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce:<span class=\"__2 _2cc\"> </span>Date o<span class=\"__2 _277\"></span>f grant<span class=\"__2 _ae_2\"> </span>Date o<span class=\"__2 _277\"></span>f expiry<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Number of <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>share aw<span class=\"__2 _277\"></span>ards<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Number of <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>share aw<span class=\"__2 _277\"></span>ards<span class=\"__2 _2cc\"> </span>17 Nov<span class=\"__2 _277\"></span>ember 2015<span class=\"__2 _af_2\"> </span>17 Nov<span class=\"__2 _277\"></span>ember 2022<span class=\"__2 _b0_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _b1_2\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">38,028<span class=\"__2 _2cc\"> </span></span></span>10 February 2017<span class=\"__2 _b2_2\"> </span>10 February 202<span class=\"__2 _276\"></span>4<span class=\"__2 _b3_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">27,243</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">57,226<span class=\"__2 _2cc\"> </span></span></span></span>16 Nov<span class=\"__2 _277\"></span>ember 2017<span class=\"__2 _af_2\"> </span>16 Nov<span class=\"__2 _277\"></span>ember 2024<span class=\"__2 _b4_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">37,760</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">62,541<span class=\"__2 _2cc\"> </span></span></span></span>15 Nov<span class=\"__2 _277\"></span>ember 2018<span class=\"__2 _b5_2\"> </span>15 Nov<span class=\"__2 _277\"></span>ember 2025<span class=\"__2 _b4_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">86,051</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">86,051<span class=\"__2 _2cc\"> </span></span></span></span>14 Nov<span class=\"__2 _277\"></span>ember 2019<span class=\"__2 _b5_2\"> </span>14 No<span class=\"__2 _277\"></span>vember 202<span class=\"__2 _277\"></span>6<span class=\"__2 _b6_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">77,699</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">144,070<span class=\"__2 _2cc\"> </span></span></span></span>12 Nov<span class=\"__2 _277\"></span>ember 2020<span class=\"__2 _b7_1\"> </span>12 Nov<span class=\"__2 _277\"></span>ember 2027<span class=\"__2 _b8_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">170,152</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">170,152<span class=\"__2 _2cc\"> </span></span></span></span>11 Nov<span class=\"__2 _277\"></span>ember 2021<span class=\"__2 _b9_1\"> </span>11 Nov<span class=\"__2 _277\"></span>ember 2028<span class=\"__2 _ba_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">171,974</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">171,974<span class=\"__2 _2cc\"> </span></span></span></span>10 Nov<span class=\"__2 _277\"></span>ember 2022<span class=\"__2 _b7_1\"> </span>10 Nov<span class=\"__2 _277\"></span>ember 2029<span class=\"__2 _bb_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">271,759</span><span class=\"__2 _324\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _2cc\"> </span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al outs<span class=\"__2 _277\"></span>tanding at 31 Mar<span class=\"__2 _277\"></span>ch<span class=\"__2 _bc_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">842,638</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">730,042<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al ex<span class=\"__2 _277\"></span>ercis<span class=\"__2 _276\"></span>able at 31 Mar<span class=\"__2 _277\"></span>ch<span class=\"__2 _bd_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">65,003</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">95,254<span class=\"__2 _2cc\"> </span></span></span></span>2.6 EX<span class=\"__2 _276\"></span>CEP<span class=\"__2 _275\"></span>TIONALS<span class=\"__2 _2cc\"> </span>Ex<span class=\"__2 _277\"></span>ceptional items ar<span class=\"__2 _277\"></span>e those it<span class=\"__2 _277\"></span>ems which, in the judgement of the Dir<span class=\"__2 _277\"></span>ector<span class=\"__2 _276\"></span>s, need t<span class=\"__2 _277\"></span>o be disclosed s<span class=\"__2 _277\"></span>eparat<span class=\"__2 _276\"></span>ely by virtue of<span class=\"__2 _2cc\"> </span>their scale and natur<span class=\"__2 _277\"></span>e<span class=\"__2 _276\"></span>. Thes<span class=\"__2 _277\"></span>e ex<span class=\"__2 _277\"></span>ceptional items<span class=\"__2 _277\"></span>, detailed belo<span class=\"__2 _277\"></span>w<span class=\"__2 _282\"></span>, could dist<span class=\"__2 _276\"></span>ort the unders<span class=\"__2 _276\"></span>tanding o<span class=\"__2 _277\"></span>f our underlying<span class=\"__2 _2cc\"> </span>performanc<span class=\"__2 _277\"></span>e for the year and c<span class=\"__2 _277\"></span>omparability betwe<span class=\"__2 _276\"></span>en periods and are t<span class=\"__2 _276\"></span>here<span class=\"__2 _277\"></span>for<span class=\"__2 _277\"></span>e pres<span class=\"__2 _277\"></span>ented separ<span class=\"__2 _277\"></span>ately<span class=\"__2 _283\"></span>.<span class=\"__2 _275\"></span> 2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Adjus<span class=\"__2 _277\"></span>tments t<span class=\"__2 _277\"></span>o contingent acquisition consideration (no<span class=\"__2 _277\"></span>te 3.16)<span class=\"__2 _be_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,523)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(19,864)<span class=\"__2 _2cc\"> </span></span></span></span>Re<span class=\"__2 _277\"></span>structuring and int<span class=\"__2 _276\"></span>egration c<span class=\"__2 _276\"></span>os<span class=\"__2 _276\"></span>ts and o<span class=\"__2 _277\"></span>ther<span class=\"__2 _275\"></span> <span class=\"__2 _bf_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(13,401)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(16,736)<span class=\"__2 _2cc\"> </span></span></span></span>Acquisition and r<span class=\"__2 _277\"></span>elated co<span class=\"__2 _276\"></span>st<span class=\"__2 _277\"></span>s<span class=\"__2 _c0_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(10,604)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(9,934)<span class=\"__2 _2cc\"> </span></span></span></span>Net oper<span class=\"__2 _277\"></span>ating ex<span class=\"__2 _276\"></span>ceptional it<span class=\"__2 _277\"></span>ems<span class=\"__2 _c1_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(32,528)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(46,534)<span class=\"__2 _2cc\"> </span></span></span></span>Mark<span class=\"__2 _276\"></span>-t<span class=\"__2 _277\"></span>o-marke<span class=\"__2 _277\"></span>t of sw<span class=\"__2 _277\"></span>aps and relat<span class=\"__2 _277\"></span>ed debt (note 2.7)<span class=\"__2 _338\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">892</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,192<span class=\"__2 _2cc\"> </span></span></span></span>Net e<span class=\"__2 _277\"></span>xceptional it<span class=\"__2 _277\"></span>ems bef<span class=\"__2 _276\"></span>ore t<span class=\"__2 _277\"></span>axation<span class=\"__2 _c2_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(31,636)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(45,342)<span class=\"__2 _2cc\"> </span></span></span></span>Income t<span class=\"__2 _277\"></span>ax and deferr<span class=\"__2 _277\"></span>ed tax at<span class=\"__2 _277\"></span>taching t<span class=\"__2 _277\"></span>o ex<span class=\"__2 _277\"></span>ceptional items<span class=\"__2 _c3_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,764</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,501<span class=\"__2 _2cc\"> </span></span></span></span>Net e<span class=\"__2 _277\"></span>xceptional it<span class=\"__2 _277\"></span>ems af<span class=\"__2 _275\"></span>ter t<span class=\"__2 _277\"></span>axation<span class=\"__2 _c4_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(28,872)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(43,841)<span class=\"__2 _2cc\"> </span></span></span></span>Non-contr<span class=\"__2 _277\"></span>olling inter<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t share o<span class=\"__2 _276\"></span>f net e<span class=\"__2 _276\"></span>x<span class=\"__2 _276\"></span>ceptional it<span class=\"__2 _277\"></span>ems af<span class=\"__2 _275\"></span>ter t<span class=\"__2 _277\"></span>axation<span class=\"__2 _c5_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">211</span><span class=\"__2 _324\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _2cc\"> </span></span>Net e<span class=\"__2 _277\"></span>xceptional it<span class=\"__2 _277\"></span>ems attribut<span class=\"__2 _277\"></span>able to o<span class=\"__2 _277\"></span>wners of the P<span class=\"__2 _277\"></span>arent Compan<span class=\"__2 _277\"></span>y<span class=\"__2 _c6_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(28,661)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(43,841)<span class=\"__2 _2cc\"> </span></span></span></span>Adju<span class=\"__2 _275\"></span>stm<span class=\"__2 _275\"></span>ents to contin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>nt acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration of \u00a3<span class=\"__2 _275\"></span>8.<span class=\"__2 _275\"></span>523 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>ion re\ufb02<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ts movem<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n provisi<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s ass<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>iated with th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>expe<span class=\"__2 _275\"></span>cted ea<span class=\"__2 _275\"></span>rn-out o<span class=\"__2 _275\"></span>r other d<span class=\"__2 _275\"></span>efer<span class=\"__2 _275\"></span>red arran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts that a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>e throu<span class=\"__2 _275\"></span>gh th<span class=\"__2 _275\"></span>e Group\u2019s cor<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rat<span class=\"__2 _276\"></span>e devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt ac<span class=\"__2 _275\"></span>tivit<span class=\"__2 _275\"></span>y. The ch<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>rge<span class=\"__2 _2cc\"> </span>in the ye<span class=\"__2 _275\"></span>ar p<span class=\"__2 _275\"></span>rim<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ily re\ufb02<span class=\"__2 _275\"></span>ects a<span class=\"__2 _275\"></span>n in<span class=\"__2 _275\"></span>crea<span class=\"__2 _275\"></span>se in co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>nt con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>yab<span class=\"__2 _275\"></span>le i<span class=\"__2 _275\"></span>n respe<span class=\"__2 _275\"></span>ct of an a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n in DC<span class=\"__2 _275\"></span>C Ene<span class=\"__2 _275\"></span>rgy whe<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span>the tradi<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce ha<span class=\"__2 _275\"></span>s be<span class=\"__2 _275\"></span>en ve<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y stron<span class=\"__2 _275\"></span>g an<span class=\"__2 _275\"></span>d ah<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>d of expec<span class=\"__2 _275\"></span>tations<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e ch<span class=\"__2 _275\"></span>arge i<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>r year of \u00a3<span class=\"__2 _275\"></span>19<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span>8<span class=\"__2 _275\"></span>6<span class=\"__2 _275\"></span>4 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span> re\ufb02ec<span class=\"__2 _275\"></span>ted inc<span class=\"__2 _275\"></span>rease<span class=\"__2 _275\"></span>s in co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>nt con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>yab<span class=\"__2 _275\"></span>le in resp<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ct of ac<span class=\"__2 _275\"></span>qui<span class=\"__2 _275\"></span>siti<span class=\"__2 _275\"></span>ons i<span class=\"__2 _275\"></span>n DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy wh<span class=\"__2 _275\"></span>ere th<span class=\"__2 _275\"></span>e tradin<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span>pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce of a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s in N<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>th A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>a was ver<span class=\"__2 _275\"></span>y s<span class=\"__2 _275\"></span>trong an<span class=\"__2 _275\"></span>d ah<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>d of expe<span class=\"__2 _275\"></span>ctatio<span class=\"__2 _275\"></span>ns an<span class=\"__2 _275\"></span>d al<span class=\"__2 _275\"></span>so in resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t of an a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span> in DCC En<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>rgy whe<span class=\"__2 _275\"></span>re per<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e was als<span class=\"__2 _275\"></span>o ah<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>d of expe<span class=\"__2 _275\"></span>ctation<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>Restr<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>turi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>ntegration co<span class=\"__2 _275\"></span>sts a<span class=\"__2 _275\"></span>nd othe<span class=\"__2 _275\"></span>r of \u00a313<span class=\"__2 _275\"></span>.4<span class=\"__2 _275\"></span>01 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on rel<span class=\"__2 _275\"></span>ates to the restruct<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd integ<span class=\"__2 _275\"></span>ration of op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>cross<span class=\"__2 _275\"></span> a nu<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>er of b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>cant i<span class=\"__2 _275\"></span>tems du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar we<span class=\"__2 _275\"></span>re prim<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ily wi<span class=\"__2 _275\"></span>thin D<span class=\"__2 _275\"></span>CC En<span class=\"__2 _275\"></span>ergy an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>costs rel<span class=\"__2 _275\"></span>ated to a realig<span class=\"__2 _275\"></span>nm<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>e orga<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n stru<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>res in the U<span class=\"__2 _275\"></span>K an<span class=\"__2 _275\"></span>d Franc<span class=\"__2 _275\"></span>e to r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>\ufb02e<span class=\"__2 _275\"></span>ct ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d the c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ing<span class=\"__2 _275\"></span> op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l envi<span class=\"__2 _275\"></span>ronm<span class=\"__2 _275\"></span>ent. T<span class=\"__2 _275\"></span>he c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>rge in th<span class=\"__2 _275\"></span>e pri<span class=\"__2 _275\"></span>or yea<span class=\"__2 _275\"></span>r of \u00a31<span class=\"__2 _275\"></span>6.73<span class=\"__2 _275\"></span>6 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>ion i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d the i<span class=\"__2 _275\"></span>ntegration of Pri<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>gaz i<span class=\"__2 _275\"></span>n the N<span class=\"__2 _275\"></span>ether<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nds<span class=\"__2 _275\"></span> an<span class=\"__2 _275\"></span>d the integ<span class=\"__2 _275\"></span>ration of Al<span class=\"__2 _275\"></span>mo w<span class=\"__2 _275\"></span>ith DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy<span class=\"__2 _275\"></span>\u2019s A<span class=\"__2 _277\"></span>V b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>s in N<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>th A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>a. It a<span class=\"__2 _275\"></span>lso i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l stage of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>con<span class=\"__2 _275\"></span>sol<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of the U<span class=\"__2 _275\"></span>K inf<span class=\"__2 _275\"></span>rastru<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>re in DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy an<span class=\"__2 _275\"></span>d a proje<span class=\"__2 _275\"></span>ct i<span class=\"__2 _275\"></span>n France to enh<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effic</span><span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>y of the LP<span class=\"__2 _275\"></span>G<span class=\"__2 _2cc\"> </span>operating in<span class=\"__2 _276\"></span>frast<span class=\"__2 _276\"></span>ructure<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span>Acq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d related co<span class=\"__2 _275\"></span>sts in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e the p<span class=\"__2 _275\"></span>rofessi<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>al fe<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d tax costs rel<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g to the evalu<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>letio<span class=\"__2 _275\"></span>n of<span class=\"__2 _2cc\"> </span>acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n op<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tun<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted to \u00a310.6<span class=\"__2 _275\"></span>04 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022: \u00a3<span class=\"__2 _275\"></span>9<span class=\"__2 _277\"></span>.<span class=\"__2 _276\"></span>934 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>ion).<span class=\"__2 _2cc\"> </span>The l<span class=\"__2 _275\"></span>evel of in<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">effe</span><span class=\"__2 _275\"></span>ctive<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>s ca<span class=\"__2 _275\"></span>lcu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ted und<span class=\"__2 _275\"></span>er I<span class=\"__2 _275\"></span>AS 39 on th<span class=\"__2 _275\"></span>e he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ins<span class=\"__2 _275\"></span>tru<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts related to the Grou<span class=\"__2 _275\"></span>p\u2019s US private pl<span class=\"__2 _275\"></span>ace<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent<span class=\"__2 _2cc\"> </span>de<span class=\"__2 _275\"></span>bt is cha<span class=\"__2 _275\"></span>rged o<span class=\"__2 _275\"></span>r cred<span class=\"__2 _275\"></span>ited as an exceptio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l item. I<span class=\"__2 _275\"></span>n the ye<span class=\"__2 _275\"></span>ar e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ed 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2023, thi<span class=\"__2 _275\"></span>s am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted to an ex<span class=\"__2 _277\"></span>c<span class=\"__2 _275\"></span>eptio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l<span class=\"__2 _2cc\"> </span>no<span class=\"__2 _275\"></span>n-cash g<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>n of \u00a30.892 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022<span class=\"__2 _275\"></span>: no<span class=\"__2 _275\"></span>n-cash g<span class=\"__2 _275\"></span>ain of \u00a3<span class=\"__2 _275\"></span>1<span class=\"__2 _275\"></span>.192 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n). The cu<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>tive net exception<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>l credi<span class=\"__2 _275\"></span>t tak<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>n in resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t IAS<span class=\"__2 _275\"></span> 39 ine<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffecti</span><span class=\"__2 _275\"></span>ven<span class=\"__2 _275\"></span>ess i<span class=\"__2 _275\"></span>s \u00a31<span class=\"__2 _275\"></span>.429 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>. Thi<span class=\"__2 _275\"></span>s, or a<span class=\"__2 _275\"></span>ny sub<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ent si<span class=\"__2 _275\"></span>mil<span class=\"__2 _275\"></span>ar n<span class=\"__2 _275\"></span>on-ca<span class=\"__2 _275\"></span>sh ch<span class=\"__2 _275\"></span>arge<span class=\"__2 _275\"></span>s or g<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>s, wil<span class=\"__2 _275\"></span>l net to zer<span class=\"__2 _276\"></span>o over the rem<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span>term of this d<span class=\"__2 _275\"></span>ebt an<span class=\"__2 _275\"></span>d the rel<span class=\"__2 _275\"></span>ated h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g in<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts.<span class=\"__2 _2cc\"> </span>2<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5 <span class=\"__2 _d_2\"> </span>EM<span class=\"__2 _279\"></span>PLO<span class=\"__2 _277\"></span>Y<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>E S<span class=\"__2 _275\"></span>H<span class=\"__2 _275\"></span>AR<span class=\"__2 _275\"></span>E O<span class=\"__2 _275\"></span>P<span class=\"__2 _275\"></span>TI<span class=\"__2 _275\"></span>ON<span class=\"__2 _275\"></span>S A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D AW<span class=\"__2 _277\"></span>A<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>DS <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>The<span class=\"__2 _275\"></span>re was a related i<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e tax credit of \u00a3<span class=\"__2 _275\"></span>2.764 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on (2022<span class=\"__2 _275\"></span>: cred<span class=\"__2 _275\"></span>it of \u00a31<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>501 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on) an<span class=\"__2 _275\"></span>d n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntrollin<span class=\"__2 _275\"></span>g interest cred<span class=\"__2 _275\"></span>it of<span class=\"__2 _2cc\"> </span>\u00a30.21<span class=\"__2 _275\"></span>1 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on (202<span class=\"__2 _275\"></span>2: ni<span class=\"__2 _275\"></span>l) in relati<span class=\"__2 _275\"></span>on to cer<span class=\"__2 _275\"></span>tain exceptio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>arges<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The n<span class=\"__2 _275\"></span>et cas<span class=\"__2 _275\"></span>h \ufb02ow i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>act i<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>urrent ye<span class=\"__2 _275\"></span>ar fo<span class=\"__2 _275\"></span>r exception<span class=\"__2 _275\"></span>al items wa<span class=\"__2 _275\"></span>s an o<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>\ufb02ow of \u00a3<span class=\"__2 _275\"></span>23<span class=\"__2 _275\"></span>.3<span class=\"__2 _275\"></span>70 mill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n (2022: a<span class=\"__2 _275\"></span>n ou<span class=\"__2 _275\"></span>t\ufb02<span class=\"__2 _275\"></span>ow of<span class=\"__2 _2cc\"> </span>\u00a329<span class=\"__2 _277\"></span>.498 million)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>2<span class=\"__2 _275\"></span>.7 <span class=\"__2 _278\"> </span>FI<span class=\"__2 _275\"></span>NANCE C<span class=\"__2 _277\"></span>OSTS AND FINANCE INCOME<span class=\"__2 _2cc\"> </span>This not<span class=\"__2 _277\"></span>e details the int<span class=\"__2 _277\"></span>ere<span class=\"__2 _277\"></span>st income gener<span class=\"__2 _277\"></span>ated by our \ufb01nancial as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s and the inter<span class=\"__2 _277\"></span>es<span class=\"__2 _276\"></span>t expens<span class=\"__2 _277\"></span>e incurred on our \ufb01nancial<span class=\"__2 _2cc\"> </span>liabilities<span class=\"__2 _277\"></span>. Finance income principally comprise<span class=\"__2 _277\"></span>s inter<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t on cash and term depo<span class=\"__2 _276\"></span>sit<span class=\"__2 _276\"></span>s and net income on int<span class=\"__2 _277\"></span>ere<span class=\"__2 _277\"></span>st rat<span class=\"__2 _277\"></span>e and<span class=\"__2 _2cc\"> </span>currency s<span class=\"__2 _277\"></span>waps whils<span class=\"__2 _277\"></span>t \ufb01nance cost<span class=\"__2 _277\"></span>s mainly comprise int<span class=\"__2 _277\"></span>ere<span class=\"__2 _276\"></span>st on Uns<span class=\"__2 _277\"></span>ecured Not<span class=\"__2 _277\"></span>es, bank borr<span class=\"__2 _277\"></span>owings and lease cr<span class=\"__2 _277\"></span>editor<span class=\"__2 _276\"></span>s.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Finance co<span class=\"__2 _277\"></span>sts<span class=\"__2 _2cc\"> </span>On bank loans, o<span class=\"__2 _276\"></span>ver<span class=\"__2 _277\"></span>drafts and Uns<span class=\"__2 _277\"></span>ecured Not<span class=\"__2 _277\"></span>es<span class=\"__2 _c7_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(80,030)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(58,302)<span class=\"__2 _2cc\"> </span></span></span></span>Leas<span class=\"__2 _277\"></span>e inter<span class=\"__2 _277\"></span>est (not<span class=\"__2 _277\"></span>e 3.12)<span class=\"__2 _c8_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(9,577)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(9,473)<span class=\"__2 _2cc\"> </span></span></span></span>Unwinding of dis<span class=\"__2 _277\"></span>count applicable to acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s (note 3<span class=\"__2 _277\"></span>.16)<span class=\"__2 _9f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(2,264)</span><span class=\"__2 _7e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(969<span class=\"__2 _2cc\"> </span></span></span></span>Unwinding of dis<span class=\"__2 _277\"></span>count applicable to pr<span class=\"__2 _277\"></span>ovisions f<span class=\"__2 _277\"></span>or liabilities (not<span class=\"__2 _277\"></span>e 3.17)<span class=\"__2 _c9_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,279)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,676)<span class=\"__2 _2cc\"> </span></span></span></span>Facility fee<span class=\"__2 _277\"></span>s<span class=\"__2 _ca_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,678)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,244)<span class=\"__2 _2cc\"> </span></span></span></span>Other int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st<span class=\"__2 _315\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,907)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(5,541)<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">(96,735)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(77,205)<span class=\"__2 _2cc\"> </span></span></span>Finance income<span class=\"__2 _2cc\"> </span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st on cash and t<span class=\"__2 _277\"></span>erm deposits<span class=\"__2 _cb_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,468</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,024<span class=\"__2 _2cc\"> </span></span></span></span>Net income on int<span class=\"__2 _277\"></span>ere<span class=\"__2 _277\"></span>st rat<span class=\"__2 _277\"></span>e and currency s<span class=\"__2 _277\"></span>waps<span class=\"__2 _cc_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">11,445</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">21,890<span class=\"__2 _2cc\"> </span></span></span></span>Net int<span class=\"__2 _277\"></span>ere<span class=\"__2 _276\"></span>st income on de<span class=\"__2 _277\"></span>\ufb01ned bene\ufb01t pension scheme<span class=\"__2 _276\"></span>s (not<span class=\"__2 _277\"></span>e 3.15)<span class=\"__2 _cd_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">198</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">161<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">16,111</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">23,075<span class=\"__2 _2cc\"> </span></span></span>Mark<span class=\"__2 _276\"></span>-t<span class=\"__2 _277\"></span>o-marke<span class=\"__2 _277\"></span>t of sw<span class=\"__2 _277\"></span>aps and relat<span class=\"__2 _277\"></span>ed debt*<span class=\"__2 _ce_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">892</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,192<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">17,003</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">24,267<span class=\"__2 _2cc\"> </span></span></span>Net \ufb01nance co<span class=\"__2 _277\"></span>st<span class=\"__2 _cf_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(79,732)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(52,938)<span class=\"__2 _2cc\"> </span></span></span></span>* Mark<span class=\"__2 _276\"></span>-t<span class=\"__2 _277\"></span>o-marke<span class=\"__2 _277\"></span>t of sw<span class=\"__2 _277\"></span>aps and relat<span class=\"__2 _277\"></span>ed debt:<span class=\"__2 _2cc\"> </span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st r<span class=\"__2 _276\"></span>at<span class=\"__2 _276\"></span>e sw<span class=\"__2 _277\"></span>aps designat<span class=\"__2 _277\"></span>ed as fair v<span class=\"__2 _276\"></span>alue hedges<span class=\"__2 _d0_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(28,790)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(28,201)<span class=\"__2 _2cc\"> </span></span></span></span>Cr<span class=\"__2 _276\"></span>os<span class=\"__2 _277\"></span>s currency int<span class=\"__2 _276\"></span>er<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t rat<span class=\"__2 _277\"></span>e swaps de<span class=\"__2 _277\"></span>signated as f<span class=\"__2 _277\"></span>air value hedges<span class=\"__2 _d1_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">10,864</span><span class=\"__2 _d2_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(240<span class=\"__2 _2cc\"> </span></span></span></span>Adjus<span class=\"__2 _277\"></span>ted hedged \ufb01x<span class=\"__2 _277\"></span>ed rat<span class=\"__2 _276\"></span>e debt<span class=\"__2 _d3_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">18,818</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">29,633<span class=\"__2 _2cc\"> </span></span></span></span>Mark<span class=\"__2 _276\"></span>-t<span class=\"__2 _277\"></span>o-marke<span class=\"__2 _277\"></span>t of sw<span class=\"__2 _277\"></span>aps designat<span class=\"__2 _277\"></span>ed as fair value hedge<span class=\"__2 _277\"></span>s and relat<span class=\"__2 _277\"></span>ed debt<span class=\"__2 _d4_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">892</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,192<span class=\"__2 _2cc\"> </span></span></span></span>Mov<span class=\"__2 _277\"></span>ement on cros<span class=\"__2 _277\"></span>s currency int<span class=\"__2 _277\"></span>eres<span class=\"__2 _277\"></span>t rat<span class=\"__2 _277\"></span>e swap<span class=\"__2 _276\"></span>s designat<span class=\"__2 _277\"></span>ed as cash \ufb02ow hedge<span class=\"__2 _277\"></span>s<span class=\"__2 _d5_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,418</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">9,401<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _277\"></span>r<span class=\"__2 _277\"></span>ansferr<span class=\"__2 _277\"></span>ed to cash \ufb02o<span class=\"__2 _277\"></span>w hedge res<span class=\"__2 _277\"></span>erve<span class=\"__2 _d6_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(12,418)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(9,401)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013<span class=\"__2 _324\"> </span><span class=\"ffa_2 fc2_2\">\u2013<span class=\"__2 _2cc\"> </span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al mark-<span class=\"__2 _277\"></span>to-mark<span class=\"__2 _277\"></span>et of s<span class=\"__2 _277\"></span>waps and r<span class=\"__2 _277\"></span>elated debt<span class=\"__2 _5d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">892</span><span class=\"__2 _4e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,192<span class=\"__2 _2cc\"> </span></span></span></span>2.6 EX<span class=\"__2 _276\"></span>CEP<span class=\"__2 _275\"></span>TIONALS <span class=\"__2 _d7_1\"></span><span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>2.8 <span class=\"__2 _278\"> </span>S<span class=\"__2 _275\"></span>HA<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E OF E<span class=\"__2 _275\"></span>Q<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>IT<span class=\"__2 _275\"></span>Y ACCOU<span class=\"__2 _275\"></span>NT<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>D I<span class=\"__2 _275\"></span>NVE<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>TM<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT<span class=\"__2 _275\"></span>S\u2019 PRO<span class=\"__2 _275\"></span>F<span class=\"__2 _275\"></span>IT<span class=\"__2 _282\"></span>/<span class=\"__2 _277\"></span>(LOS<span class=\"__2 _275\"></span>S) AF<span class=\"__2 _275\"></span>TE<span class=\"__2 _275\"></span>R TAX<span class=\"__2 _2cc\"> </span>Share o<span class=\"__2 _277\"></span>f equity accounted in<span class=\"__2 _276\"></span>ve<span class=\"__2 _277\"></span>stments<span class=\"__2 _277\"></span>\u2019 pro<span class=\"__2 _277\"></span>\ufb01t/(loss) aft<span class=\"__2 _277\"></span>er tax r<span class=\"__2 _276\"></span>epre<span class=\"__2 _277\"></span>sents t<span class=\"__2 _276\"></span>he re<span class=\"__2 _277\"></span>sults o<span class=\"__2 _277\"></span>f busines<span class=\"__2 _277\"></span>ses w<span class=\"__2 _276\"></span>e do not contr<span class=\"__2 _277\"></span>ol, but<span class=\"__2 _2cc\"> </span>inst<span class=\"__2 _277\"></span>ead ex<span class=\"__2 _277\"></span>ercis<span class=\"__2 _276\"></span>e signi\ufb01cant in\ufb02uence and gener<span class=\"__2 _277\"></span>ally have an equity holding of up t<span class=\"__2 _277\"></span>o 50%.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup\u2019s sha<span class=\"__2 _275\"></span>re of equ<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>unted investm<span class=\"__2 _275\"></span>ents\u2019 (i.e. as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>tes) (pr<span class=\"__2 _276\"></span>o\ufb01t/(<span class=\"__2 _276\"></span>los<span class=\"__2 _275\"></span>s) af<span class=\"__2 _275\"></span>ter tax is equ<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>unted an<span class=\"__2 _275\"></span>d prese<span class=\"__2 _275\"></span>nted<span class=\"__2 _2cc\"> </span>as a si<span class=\"__2 _275\"></span>ngl<span class=\"__2 _275\"></span>e li<span class=\"__2 _275\"></span>ne i<span class=\"__2 _275\"></span>tem in the G<span class=\"__2 _275\"></span>roup I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt. Th<span class=\"__2 _275\"></span>e pro\ufb01t/(loss) af<span class=\"__2 _275\"></span>ter tax gen<span class=\"__2 _275\"></span>erated by the G<span class=\"__2 _275\"></span>roup\u2019s equ<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nted<span class=\"__2 _2cc\"> </span>investm<span class=\"__2 _275\"></span>ents is a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lys<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>s foll<span class=\"__2 _275\"></span>ows und<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e pr<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>cip<span class=\"__2 _275\"></span>al G<span class=\"__2 _275\"></span>roup I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent ca<span class=\"__2 _275\"></span>ptions:<span class=\"__2 _275\"></span> Group shar<span class=\"__2 _277\"></span>e of:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Re<span class=\"__2 _277\"></span>venue<span class=\"__2 _8c_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">32,638</span><span class=\"__2 _290\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">13,267<span class=\"__2 _2cc\"> </span></span></span></span>Oper<span class=\"__2 _276\"></span>ating (los<span class=\"__2 _277\"></span>s)/pro\ufb01t be<span class=\"__2 _277\"></span>for<span class=\"__2 _277\"></span>e tax<span class=\"__2 _d9_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(907)</span><span class=\"__2 _8b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">370<span class=\"__2 _2cc\"> </span></span></span></span>Income t<span class=\"__2 _277\"></span>ax expense<span class=\"__2 _ac_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">215</span><span class=\"__2 _da_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(56)<span class=\"__2 _2cc\"> </span></span></span></span>(Lo<span class=\"__2 _277\"></span>ss)/pr<span class=\"__2 _276\"></span>o\ufb01t aft<span class=\"__2 _276\"></span>er t<span class=\"__2 _276\"></span>ax<span class=\"__2 _db_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(692)</span><span class=\"__2 _8b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">314<span class=\"__2 _2cc\"> </span></span></span></span>2<span class=\"__2 _279\"></span>.9 <span class=\"__2 _278\"> </span>I<span class=\"__2 _275\"></span>NCO<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>E T<span class=\"__2 _277\"></span>A<span class=\"__2 _279\"></span>X E<span class=\"__2 _275\"></span>XPE<span class=\"__2 _279\"></span>NS<span class=\"__2 _279\"></span>E<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _282\"></span>ax is payable in the t<span class=\"__2 _277\"></span>erritorie<span class=\"__2 _277\"></span>s in which we operat<span class=\"__2 _277\"></span>e<span class=\"__2 _276\"></span>. This not<span class=\"__2 _277\"></span>e details t<span class=\"__2 _276\"></span>he current t<span class=\"__2 _277\"></span>ax charge which is the t<span class=\"__2 _277\"></span>ax payable on this<span class=\"__2 _2cc\"> </span>year\u2019<span class=\"__2 _277\"></span>s t<span class=\"__2 _277\"></span>axable pr<span class=\"__2 _277\"></span>o\ufb01ts and the de<span class=\"__2 _277\"></span>ferr<span class=\"__2 _277\"></span>ed tax char<span class=\"__2 _276\"></span>ge which repr<span class=\"__2 _277\"></span>es<span class=\"__2 _276\"></span>ents t<span class=\"__2 _276\"></span>he tax e<span class=\"__2 _277\"></span>xpected t<span class=\"__2 _277\"></span>o arise in the futur<span class=\"__2 _276\"></span>e due t<span class=\"__2 _276\"></span>o<span class=\"__2 _2cc\"> </span><span class=\"__2 _2cc\">differ</span><span class=\"__2 _277\"></span>ences in the ac<span class=\"__2 _277\"></span>counting and tax base<span class=\"__2 _277\"></span>s of as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s and liabilities.<span class=\"__2 _2cc\"> </span>(I) <span class=\"__2 _dc_1\"> </span> <span class=\"__2 _284\"></span>I<span class=\"__2 _275\"></span>NCO<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>E TA<span class=\"__2 _275\"></span>X E<span class=\"__2 _275\"></span>XP<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E R<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>COG<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>D I<span class=\"__2 _275\"></span>N T<span class=\"__2 _275\"></span>H<span class=\"__2 _275\"></span>E I<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>COM<span class=\"__2 _279\"></span>E STA<span class=\"__2 _277\"></span>TE<span class=\"__2 _279\"></span>M<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Current t<span class=\"__2 _277\"></span>axation<span class=\"__2 _2cc\"> </span>Irish corpor<span class=\"__2 _277\"></span>ation tax at 12.5%<span class=\"__2 _dd_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">14,650</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">9,365<span class=\"__2 _2cc\"> </span></span></span></span>Unit<span class=\"__2 _276\"></span>ed Kingdom corpor<span class=\"__2 _276\"></span>ation t<span class=\"__2 _276\"></span>ax at 19% <span class=\"__2 _de_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">13,972</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">15,470<span class=\"__2 _2cc\"> </span></span></span></span>Other ov<span class=\"__2 _277\"></span>erseas t<span class=\"__2 _277\"></span>ax<span class=\"__2 _ab_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">87,354</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">75,351<span class=\"__2 _2cc\"> </span></span></span></span>Income t<span class=\"__2 _277\"></span>ax credit at<span class=\"__2 _277\"></span>taching t<span class=\"__2 _277\"></span>o excep<span class=\"__2 _277\"></span>tional items<span class=\"__2 _df_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(2,945)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,726)<span class=\"__2 _2cc\"> </span></span></span></span>Over pr<span class=\"__2 _277\"></span>ovision in r<span class=\"__2 _277\"></span>espect of prior y<span class=\"__2 _277\"></span>ears<span class=\"__2 _e0_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(4,372)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(4,884)<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al current t<span class=\"__2 _277\"></span>axation<span class=\"__2 _e1_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">108,659</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">93,576<span class=\"__2 _2cc\"> </span></span></span></span>Def<span class=\"__2 _276\"></span>erred t<span class=\"__2 _277\"></span>ax<span class=\"__2 _2cc\"> </span>Irish at 12.5%<span class=\"__2 _a1_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(903)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(2,992)<span class=\"__2 _2cc\"> </span></span></span></span>Unit<span class=\"__2 _276\"></span>ed Kingdom at 25%<span class=\"__2 _e2_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(2,964)</span><span class=\"__2 _e3_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">5,933<span class=\"__2 _2cc\"> </span></span></span></span>Other ov<span class=\"__2 _277\"></span>erseas def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax<span class=\"__2 _a6_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(22,473)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(13,536)<span class=\"__2 _2cc\"> </span></span></span></span>Def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax credit at<span class=\"__2 _277\"></span>taching t<span class=\"__2 _277\"></span>o ex<span class=\"__2 _276\"></span>ceptional it<span class=\"__2 _277\"></span>ems<span class=\"__2 _e4_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">181</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">225<span class=\"__2 _2cc\"> </span></span></span></span>Over pr<span class=\"__2 _277\"></span>ovision in r<span class=\"__2 _277\"></span>espect of prior y<span class=\"__2 _277\"></span>ears<span class=\"__2 _e5_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,262</span><span class=\"__2 _e6_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(3,472)<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax<span class=\"__2 _e7_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(23,897)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(13,842)<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al income t<span class=\"__2 _276\"></span>ax expens<span class=\"__2 _277\"></span>e<span class=\"__2 _e8_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">84,762</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">79,734<span class=\"__2 _2cc\"> </span></span></span></span>(I<span class=\"__2 _275\"></span>I) <span class=\"__2 _dc_1\"> </span>DE<span class=\"__2 _279\"></span>F<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>D TA<span class=\"__2 _275\"></span>X R<span class=\"__2 _275\"></span>ECO<span class=\"__2 _275\"></span>G<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>D I<span class=\"__2 _275\"></span>N OT<span class=\"__2 _275\"></span>H<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>R CO<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>PR<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>H<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>IV<span class=\"__2 _275\"></span>E I<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>CO<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>E<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax relating t<span class=\"__2 _277\"></span>o de\ufb01ned bene\ufb01t pension obligations<span class=\"__2 _ae_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">800</span><span class=\"__2 _d2_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(210)<span class=\"__2 _2cc\"> </span></span></span></span>Def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax relating t<span class=\"__2 _277\"></span>o cash \ufb02ow hedges<span class=\"__2 _e9_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(30,374)</span><span class=\"__2 _ea_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">16,138<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax charge r<span class=\"__2 _277\"></span>ecognised in Other Compr<span class=\"__2 _276\"></span>ehensive Income<span class=\"__2 _eb_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(29,574)</span><span class=\"__2 _ea_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">15,928<span class=\"__2 _2cc\"> </span></span></span></span>(III)<span class=\"__2 _277\"></span> <span class=\"__2 _dc_1\"> </span>REC<span class=\"__2 _276\"></span>ONCILIA<span class=\"__2 _282\"></span>TION OF<span class=\"__2 _277\"></span> E<span class=\"__2 _275\"></span>FFECTIVE<span class=\"__2 _277\"></span> T<span class=\"__2 _277\"></span>A<span class=\"__2 _275\"></span>X RA<span class=\"__2 _277\"></span>TE<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Pr<span class=\"__2 _277\"></span>o\ufb01t bef<span class=\"__2 _277\"></span>ore t<span class=\"__2 _277\"></span>axation <span class=\"__2 _ec_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">431,564</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">405,736<span class=\"__2 _2cc\"> </span></span></span></span>Add back: shar<span class=\"__2 _277\"></span>e of equity account<span class=\"__2 _276\"></span>ed inve<span class=\"__2 _277\"></span>stment<span class=\"__2 _276\"></span>s\u2019 lo<span class=\"__2 _277\"></span>ss/(pr<span class=\"__2 _276\"></span>o\ufb01t) aft<span class=\"__2 _277\"></span>er tax<span class=\"__2 _ed_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">692</span><span class=\"__2 _d2_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(314)<span class=\"__2 _2cc\"> </span></span></span></span>Add back: amortisation o<span class=\"__2 _277\"></span>f intangible as<span class=\"__2 _277\"></span>set<span class=\"__2 _276\"></span>s<span class=\"__2 _ee_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">111,146</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">84,340<span class=\"__2 _2cc\"> </span></span></span></span>Pr<span class=\"__2 _277\"></span>o\ufb01t bef<span class=\"__2 _277\"></span>ore shar<span class=\"__2 _277\"></span>e of equity account<span class=\"__2 _276\"></span>ed inve<span class=\"__2 _277\"></span>stment<span class=\"__2 _276\"></span>s\u2019 pr<span class=\"__2 _277\"></span>o\ufb01t after t<span class=\"__2 _277\"></span>ax and amortisation of<span class=\"__2 _2cc\"> </span>int<span class=\"__2 _276\"></span>angible ass<span class=\"__2 _277\"></span>ets <span class=\"__2 _ef_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">543,402</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">489,762<span class=\"__2 _2cc\"> </span></span></span></span>Add back: net e<span class=\"__2 _277\"></span>xceptional it<span class=\"__2 _277\"></span>ems bef<span class=\"__2 _277\"></span>ore t<span class=\"__2 _277\"></span>ax<span class=\"__2 _f0_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">31,636</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">45,342<span class=\"__2 _2cc\"> </span></span></span></span>Pr<span class=\"__2 _277\"></span>o\ufb01t bef<span class=\"__2 _277\"></span>ore shar<span class=\"__2 _277\"></span>e of equity account<span class=\"__2 _276\"></span>ed inve<span class=\"__2 _277\"></span>stment<span class=\"__2 _276\"></span>s\u2019 pr<span class=\"__2 _277\"></span>o\ufb01t after t<span class=\"__2 _277\"></span>ax, amortisation of int<span class=\"__2 _277\"></span>angible<span class=\"__2 _2cc\"> </span>as<span class=\"__2 _276\"></span>set<span class=\"__2 _277\"></span>s and net ex<span class=\"__2 _277\"></span>ceptionals<span class=\"__2 _f1_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">575,038</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">535,104<span class=\"__2 _2cc\"> </span></span></span></span>Pr<span class=\"__2 _277\"></span>o\ufb01t bef<span class=\"__2 _277\"></span>ore t<span class=\"__2 _277\"></span>axation<span class=\"__2 _f2_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">431,564</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">405,736<span class=\"__2 _2cc\"> </span></span></span></span>At the s<span class=\"__2 _277\"></span>tandar<span class=\"__2 _277\"></span>d rat<span class=\"__2 _276\"></span>e of corpor<span class=\"__2 _277\"></span>ation tax in Ir<span class=\"__2 _277\"></span>eland of 12.5%<span class=\"__2 _f3_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">53,946</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">50,717<span class=\"__2 _2cc\"> </span></span></span></span>Amortisation and shar<span class=\"__2 _277\"></span>e of equity account<span class=\"__2 _276\"></span>ed inve<span class=\"__2 _277\"></span>stments at the s<span class=\"__2 _277\"></span>tandar<span class=\"__2 _277\"></span>d rat<span class=\"__2 _277\"></span>e of corpor<span class=\"__2 _276\"></span>ation<span class=\"__2 _2cc\"> </span>t<span class=\"__2 _276\"></span>ax in Ireland o<span class=\"__2 _277\"></span>f 12.5%<span class=\"__2 _f4_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">13,980</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">10,503<span class=\"__2 _2cc\"> </span></span></span></span>Adjus<span class=\"__2 _277\"></span>tments in r<span class=\"__2 _277\"></span>espect of prior y<span class=\"__2 _276\"></span>ears<span class=\"__2 _f5_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(2,110)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(8,356)<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">Eff</span><span class=\"__2 _276\"></span>ect of earnings t<span class=\"__2 _277\"></span>axed at higher r<span class=\"__2 _277\"></span>ate<span class=\"__2 _276\"></span>s<span class=\"__2 _f6_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">42,721</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">42,176<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">Other diff</span><span class=\"__2 _276\"></span>er<span class=\"__2 _276\"></span>ences<span class=\"__2 _f7_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,445</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,616<span class=\"__2 _2cc\"> </span></span></span></span>Income t<span class=\"__2 _277\"></span>ax expense<span class=\"__2 _f8_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">110,982</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">97,656<span class=\"__2 _2cc\"> </span></span></span></span>Income t<span class=\"__2 _277\"></span>ax and deferr<span class=\"__2 _277\"></span>ed tax at<span class=\"__2 _277\"></span>taching t<span class=\"__2 _277\"></span>o ex<span class=\"__2 _277\"></span>ceptional items<span class=\"__2 _8d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(2,764)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,501)<span class=\"__2 _2cc\"> </span></span></span></span>Def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax att<span class=\"__2 _277\"></span>aching to amortisation o<span class=\"__2 _277\"></span>f intangible as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _8d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(23,456)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(16,421)<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al income t<span class=\"__2 _276\"></span>ax expens<span class=\"__2 _277\"></span>e<span class=\"__2 _e8_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">84,762</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">79,734<span class=\"__2 _2cc\"> </span></span></span></span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>%<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>%<span class=\"__2 _2cc\"> </span>Income t<span class=\"__2 _277\"></span>ax expense as a per<span class=\"__2 _277\"></span>centage of pr<span class=\"__2 _277\"></span>o\ufb01t bef<span class=\"__2 _277\"></span>ore s<span class=\"__2 _276\"></span>har<span class=\"__2 _276\"></span>e of equity account<span class=\"__2 _277\"></span>ed inve<span class=\"__2 _276\"></span>stment<span class=\"__2 _277\"></span>s\u2019<span class=\"__2 _2cc\"> </span>pr<span class=\"__2 _276\"></span>o\ufb01t aft<span class=\"__2 _276\"></span>er tax, amortis<span class=\"__2 _277\"></span>ation of intangible as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s and net ex<span class=\"__2 _277\"></span>ceptionals<span class=\"__2 _f9_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">19.3%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">18.3%<span class=\"__2 _2cc\"> </span></span></span></span>Impact of shar<span class=\"__2 _277\"></span>e of equity account<span class=\"__2 _277\"></span>ed inves<span class=\"__2 _277\"></span>tments<span class=\"__2 _277\"></span>\u2019 pro\ufb01t aft<span class=\"__2 _277\"></span>er tax, amortisation o<span class=\"__2 _276\"></span>f int<span class=\"__2 _276\"></span>angible<span class=\"__2 _2cc\"> </span>as<span class=\"__2 _276\"></span>set<span class=\"__2 _277\"></span>s and net ex<span class=\"__2 _277\"></span>ceptionals<span class=\"__2 _fa_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">0.3%</span><span class=\"__2 _fb_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1.4%<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al income t<span class=\"__2 _276\"></span>ax expens<span class=\"__2 _277\"></span>e as a percent<span class=\"__2 _277\"></span>age of pro<span class=\"__2 _277\"></span>\ufb01t befor<span class=\"__2 _277\"></span>e tax <span class=\"__2 _fc_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">19.6%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">19.7%<span class=\"__2 _2cc\"> </span></span></span></span>(IV<span class=\"__2 _275\"></span>) <span class=\"__2 _dc_1\"> </span>FACTO<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>S TH<span class=\"__2 _275\"></span>AT MA<span class=\"__2 _277\"></span>Y AF<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>EC<span class=\"__2 _275\"></span>T F<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>TU<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E TA<span class=\"__2 _275\"></span>X R<span class=\"__2 _275\"></span>ATE<span class=\"__2 _275\"></span>S AN<span class=\"__2 _275\"></span>D O<span class=\"__2 _275\"></span>TH<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>R D<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>CL<span class=\"__2 _275\"></span>OS<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>No ch<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e ha<span class=\"__2 _275\"></span>s be<span class=\"__2 _275\"></span>en e<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>cted to the stand<span class=\"__2 _275\"></span>ard rat<span class=\"__2 _276\"></span>e of cor<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>ration tax in the R<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>ub<span class=\"__2 _275\"></span>lic of I<span class=\"__2 _275\"></span>rela<span class=\"__2 _275\"></span>nd wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h is cu<span class=\"__2 _275\"></span>rrently 12.<span class=\"__2 _275\"></span>5%. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> stand<span class=\"__2 _275\"></span>ard rat<span class=\"__2 _276\"></span>e of corp<span class=\"__2 _275\"></span>oratio<span class=\"__2 _275\"></span>n tax in the U<span class=\"__2 _275\"></span>K is 1<span class=\"__2 _275\"></span>9% a<span class=\"__2 _275\"></span>nd wi<span class=\"__2 _275\"></span>ll in<span class=\"__2 _275\"></span>crea<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">se to 25% with effect f</span><span class=\"__2 _275\"></span>rom 1 Ap<span class=\"__2 _275\"></span>ril 2023<span class=\"__2 _275\"></span>. Thi<span class=\"__2 _275\"></span>s rate chan<span class=\"__2 _275\"></span>ge h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>tak<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>n into acc<span class=\"__2 _275\"></span>ount i<span class=\"__2 _275\"></span>n the<span class=\"__2 _275\"></span>se \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts.<span class=\"__2 _275\"></span> The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as n<span class=\"__2 _275\"></span>ot provid<span class=\"__2 _275\"></span>ed d<span class=\"__2 _275\"></span>eferred tax in rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n to t<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>orar<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">iffe</span><span class=\"__2 _275\"></span>rence<span class=\"__2 _275\"></span>s ap<span class=\"__2 _275\"></span>pli<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>ble to investm<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n su<span class=\"__2 _275\"></span>bsid<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>ries a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>unted inves<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nts on th<span class=\"__2 _275\"></span>e bas<span class=\"__2 _275\"></span>is th<span class=\"__2 _275\"></span>at the G<span class=\"__2 _275\"></span>roup c<span class=\"__2 _275\"></span>an co<span class=\"__2 _275\"></span>ntrol the tim<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g an<span class=\"__2 _275\"></span>d real<span class=\"__2 _275\"></span>isati<span class=\"__2 _275\"></span>on of th<span class=\"__2 _275\"></span>ese tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span><span class=\"__2 _2cc\">diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d it is p<span class=\"__2 _275\"></span>roba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e that th<span class=\"__2 _275\"></span>e temp<span class=\"__2 _275\"></span>orar<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">iffe</span><span class=\"__2 _275\"></span>rence w<span class=\"__2 _275\"></span>ill n<span class=\"__2 _275\"></span>ot reverse in the fo<span class=\"__2 _275\"></span>resee<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re. No provis<span class=\"__2 _275\"></span>ion h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n respe<span class=\"__2 _275\"></span>ct of d<span class=\"__2 _275\"></span>eferred tax relati<span class=\"__2 _275\"></span>ng to un<span class=\"__2 _275\"></span>remit<span class=\"__2 _275\"></span>ted ea<span class=\"__2 _275\"></span>rn<span class=\"__2 _275\"></span>ing<span class=\"__2 _275\"></span>s of sub<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>iar<span class=\"__2 _275\"></span>ies a<span class=\"__2 _275\"></span>s the<span class=\"__2 _275\"></span>re is no co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>itm<span class=\"__2 _275\"></span>ent o<span class=\"__2 _275\"></span>r intention to<span class=\"__2 _2cc\"> </span>remit earnings<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>2<span class=\"__2 _275\"></span>.9<span class=\"__2 _276\"></span> <span class=\"__2 _d_2\"> </span>IN<span class=\"__2 _275\"></span>COM<span class=\"__2 _275\"></span>E TA<span class=\"__2 _275\"></span>X EX<span class=\"__2 _275\"></span>PE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E <span class=\"fff_1 ls18_2 ws12_2\">c<span class=\"__2 _275\"></span>onti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>2<span class=\"__2 _279\"></span>.1<span class=\"__2 _279\"></span>0 DIVIDENDS<span class=\"__2 _2cc\"> </span>Dividends r<span class=\"__2 _276\"></span>epre<span class=\"__2 _277\"></span>sent one type of shar<span class=\"__2 _277\"></span>eholder return and ar<span class=\"__2 _277\"></span>e paid as an amount per ordinary shar<span class=\"__2 _277\"></span>e held. The Group r<span class=\"__2 _277\"></span>etains<span class=\"__2 _2cc\"> </span>part of the pr<span class=\"__2 _277\"></span>o\ufb01ts gener<span class=\"__2 _277\"></span>ated in the y<span class=\"__2 _277\"></span>ear to meet futur<span class=\"__2 _277\"></span>e gro<span class=\"__2 _277\"></span>wth plans.<span class=\"__2 _2cc\"> </span>Dividends paid per ordinary shar<span class=\"__2 _277\"></span>e are as follo<span class=\"__2 _277\"></span>ws:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Final: paid 119<span class=\"__2 _283\"></span>.<span class=\"__2 _282\"></span>93 pence per shar<span class=\"__2 _277\"></span>e on 21 July 2022 <span class=\"ls1_2\"> </span>(2022: paid 10<span class=\"__2 _277\"></span>7<span class=\"__2 _283\"></span>.85 pence per shar<span class=\"__2 _277\"></span>e on 22 July 2021) <span class=\"__2 _fe_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">118,715</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">105,417<span class=\"__2 _2cc\"> </span></span></span></span>Int<span class=\"__2 _276\"></span>erim: paid 60.<span class=\"__2 _277\"></span>04 pence per shar<span class=\"__2 _276\"></span>e on 9 December 2022 <span class=\"ls1_2\"> </span>(2022: paid 5<span class=\"__2 _276\"></span>5.85 pence per s<span class=\"__2 _276\"></span>har<span class=\"__2 _276\"></span>e on 10 December 2021) <span class=\"__2 _ff_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">59,128</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">55,182<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">177,843</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">160,599<span class=\"__2 _2cc\"> </span></span></span>The D<span class=\"__2 _275\"></span>irec<span class=\"__2 _275\"></span>tors are propo<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g a \ufb01n<span class=\"__2 _275\"></span>al d<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>n respe<span class=\"__2 _275\"></span>ct of th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d 31 M<span class=\"__2 _275\"></span>arch 2023 of 127<span class=\"__2 _277\"></span>.<span class=\"__2 _276\"></span>17 pe<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>r ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _279\"></span>y sh<span class=\"__2 _275\"></span>are<span class=\"__2 _2cc\"> </span>(\u00a3125<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>57<span class=\"__2 _275\"></span>7 mi<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ion). Thi<span class=\"__2 _275\"></span>s prop<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d div<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>d is su<span class=\"__2 _275\"></span>bje<span class=\"__2 _275\"></span>ct to app<span class=\"__2 _275\"></span>roval by the sha<span class=\"__2 _275\"></span>reho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>ers a<span class=\"__2 _275\"></span>t the A<span class=\"__2 _275\"></span>nn<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l Ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>ral Me<span class=\"__2 _275\"></span>eting<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>2<span class=\"__2 _279\"></span>.1<span class=\"__2 _275\"></span>1 <span class=\"__2 _278\"> </span>EARN<span class=\"__2 _275\"></span>INGS PER ORDI<span class=\"__2 _275\"></span>NAR<span class=\"__2 _277\"></span>Y SHAR<span class=\"__2 _275\"></span>E<span class=\"__2 _2cc\"> </span>Earnings per or<span class=\"__2 _277\"></span>dinar<span class=\"__2 _275\"></span>y shar<span class=\"__2 _276\"></span>e (\u2018EPS<span class=\"__2 _276\"></span>\u2019) is the amount of po<span class=\"__2 _277\"></span>st-t<span class=\"__2 _277\"></span>ax pro<span class=\"__2 _276\"></span>\ufb01t attribut<span class=\"__2 _277\"></span>able to each or<span class=\"__2 _277\"></span>dinary share<span class=\"__2 _277\"></span>. Basic EPS is the<span class=\"__2 _2cc\"> </span>amount of pr<span class=\"__2 _277\"></span>o\ufb01t f<span class=\"__2 _276\"></span>or the year divided b<span class=\"__2 _277\"></span>y the weight<span class=\"__2 _277\"></span>ed average number o<span class=\"__2 _277\"></span>f share<span class=\"__2 _277\"></span>s in issue during the y<span class=\"__2 _277\"></span>ear<span class=\"__2 _277\"></span>. Diluted EP<span class=\"__2 _277\"></span>S show<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>what the impact would be if all out<span class=\"__2 _277\"></span>st<span class=\"__2 _277\"></span>anding and ex<span class=\"__2 _277\"></span>ercisable op<span class=\"__2 _276\"></span>tions wer<span class=\"__2 _277\"></span>e ex<span class=\"__2 _277\"></span>ercis<span class=\"__2 _276\"></span>ed and tr<span class=\"__2 _276\"></span>eated a<span class=\"__2 _276\"></span>s ordinary shar<span class=\"__2 _277\"></span>es at<span class=\"__2 _2cc\"> </span>year end.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Pr<span class=\"__2 _277\"></span>o\ufb01t at<span class=\"__2 _276\"></span>tribut<span class=\"__2 _276\"></span>able to o<span class=\"__2 _277\"></span>wners of the P<span class=\"__2 _277\"></span>ar<span class=\"__2 _276\"></span>ent Company<span class=\"__2 _374\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">334,022</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">312,373<span class=\"__2 _2cc\"> </span></span></span></span>Amortisation of int<span class=\"__2 _277\"></span>angible ass<span class=\"__2 _277\"></span>ets aft<span class=\"__2 _277\"></span>er tax<span class=\"__2 _375\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">87,690</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">67,919<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>ceptionals after t<span class=\"__2 _277\"></span>ax (not<span class=\"__2 _276\"></span>e 2.6)<span class=\"__2 _376\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">28,661</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">43,841<span class=\"__2 _2cc\"> </span></span></span></span>Adjus<span class=\"__2 _277\"></span>ted pr<span class=\"__2 _277\"></span>o\ufb01t after t<span class=\"__2 _277\"></span>axation and non-contr<span class=\"__2 _277\"></span>olling inter<span class=\"__2 _277\"></span>est<span class=\"__2 _277\"></span>s<span class=\"__2 _377\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">450,373</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">424,133<span class=\"__2 _2cc\"> </span></span></span></span>Basic earnings per ordinary shar<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>pence<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>pence<span class=\"__2 _2cc\"> </span>Basic earnings per or<span class=\"__2 _277\"></span>dinar<span class=\"__2 _275\"></span>y share<span class=\"__2 _378\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">338.40p</span><span class=\"__2 _292\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">316.78p<span class=\"__2 _2cc\"> </span></span></span></span>Amortisation of int<span class=\"__2 _277\"></span>angible ass<span class=\"__2 _277\"></span>ets aft<span class=\"__2 _277\"></span>er tax<span class=\"__2 _379\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">88.84p</span><span class=\"__2 _1b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">68.88p<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>ceptionals after t<span class=\"__2 _277\"></span>ax<span class=\"__2 _380\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">29.03p</span><span class=\"__2 _1b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">44.45p<span class=\"__2 _2cc\"> </span></span></span></span>Adjus<span class=\"__2 _277\"></span>ted basic earnings per or<span class=\"__2 _277\"></span>dinar<span class=\"__2 _275\"></span>y shar<span class=\"__2 _276\"></span>e<span class=\"__2 _381\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">456.27p</span><span class=\"__2 _292\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">430.11p<span class=\"__2 _2cc\"> </span></span></span></span>W<span class=\"__2 _277\"></span>eighted av<span class=\"__2 _277\"></span>erage number o<span class=\"__2 _276\"></span>f or<span class=\"__2 _276\"></span>dinary share<span class=\"__2 _277\"></span>s in issue (thousands)<span class=\"__2 _382\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">98,707</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">98,610<span class=\"__2 _2cc\"> </span></span></span></span>Ba<span class=\"__2 _275\"></span>sic e<span class=\"__2 _275\"></span>arn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs p<span class=\"__2 _275\"></span>er o<span class=\"__2 _275\"></span>rdina<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>are is c<span class=\"__2 _275\"></span>alc<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated by div<span class=\"__2 _275\"></span>idi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e pro\ufb01t a<span class=\"__2 _275\"></span>ttri<span class=\"__2 _275\"></span>bu<span class=\"__2 _275\"></span>table to owne<span class=\"__2 _275\"></span>rs of the Parent C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny by the<span class=\"__2 _2cc\"> </span>weig<span class=\"__2 _275\"></span>hted average n<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>b<span class=\"__2 _275\"></span>er of ordi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>ares in i<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>e d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e year, e<span class=\"__2 _276\"></span>xclu<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g ordi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>ares pu<span class=\"__2 _275\"></span>rcha<span class=\"__2 _275\"></span>sed by th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d he<span class=\"__2 _275\"></span>ld as trea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>ares. T<span class=\"__2 _275\"></span>he a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>sted \ufb01g<span class=\"__2 _275\"></span>ures for b<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ic ea<span class=\"__2 _275\"></span>rn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs pe<span class=\"__2 _275\"></span>r ordi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>are (a non-GA<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>P \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al m<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>ure) are<span class=\"__2 _2cc\"> </span>intend<span class=\"__2 _275\"></span>ed to de<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>nstrate the resul<span class=\"__2 _275\"></span>ts of the G<span class=\"__2 _275\"></span>roup af<span class=\"__2 _279\"></span>ter eli<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>nati<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ct of a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tisati<span class=\"__2 _275\"></span>on of intan<span class=\"__2 _275\"></span>gib<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> net<span class=\"__2 _277\"></span> exce<span class=\"__2 _276\"></span>pt<span class=\"__2 _277\"></span>ionals.<span class=\"__2 _2cc\"> </span>Diluted earnings per or<span class=\"__2 _277\"></span>dinary share<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>pence<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>pence<span class=\"__2 _2cc\"> </span>Dilut<span class=\"__2 _276\"></span>ed earnings per ordinary shar<span class=\"__2 _277\"></span>e<span class=\"__2 _383\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">338.04p</span><span class=\"__2 _292\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">316.36p<span class=\"__2 _2cc\"> </span></span></span></span>Amortisation of int<span class=\"__2 _277\"></span>angible ass<span class=\"__2 _277\"></span>ets aft<span class=\"__2 _277\"></span>er tax<span class=\"__2 _379\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">88.74p</span><span class=\"__2 _1b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">68.79p<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>ceptionals after t<span class=\"__2 _277\"></span>ax<span class=\"__2 _380\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">29.01p</span><span class=\"__2 _1b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">44.40p<span class=\"__2 _2cc\"> </span></span></span></span>Adjus<span class=\"__2 _277\"></span>ted dilut<span class=\"__2 _277\"></span>ed earnings per ordinary share<span class=\"__2 _10a_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">455.79p</span><span class=\"__2 _292\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">429.55p<span class=\"__2 _2cc\"> </span></span></span></span>W<span class=\"__2 _277\"></span>eighted av<span class=\"__2 _277\"></span>erage number o<span class=\"__2 _276\"></span>f or<span class=\"__2 _276\"></span>dinary share<span class=\"__2 _277\"></span>s in issue (thousands)<span class=\"__2 _382\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">98,811</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">98,739<span class=\"__2 _2cc\"> </span></span></span></span>The e<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>ngs u<span class=\"__2 _275\"></span>sed fo<span class=\"__2 _275\"></span>r the p<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>es of the d<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>uted ea<span class=\"__2 _275\"></span>rni<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>s pe<span class=\"__2 _275\"></span>r ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _279\"></span>y sh<span class=\"__2 _275\"></span>are cal<span class=\"__2 _275\"></span>cul<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns we<span class=\"__2 _275\"></span>re \u00a333<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>.022 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>ion (<span class=\"__2 _275\"></span>2022:<span class=\"__2 _2cc\"> </span>\u00a33<span class=\"__2 _275\"></span>12.<span class=\"__2 _275\"></span>373 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n) an<span class=\"__2 _275\"></span>d \u00a34<span class=\"__2 _275\"></span>50.<span class=\"__2 _275\"></span>373 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022: \u00a3<span class=\"__2 _275\"></span>424.133 mill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n) for the p<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>es of the a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>sted di<span class=\"__2 _275\"></span>luted e<span class=\"__2 _275\"></span>arn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs p<span class=\"__2 _275\"></span>er o<span class=\"__2 _275\"></span>rdina<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>share<span class=\"__2 _276\"></span> calculations.<span class=\"__2 _2cc\"> </span>The we<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>hted average n<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>b<span class=\"__2 _275\"></span>er of ordi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>ares us<span class=\"__2 _275\"></span>ed in c<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>cul<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g th<span class=\"__2 _275\"></span>e dil<span class=\"__2 _275\"></span>uted ea<span class=\"__2 _275\"></span>rn<span class=\"__2 _275\"></span>ing<span class=\"__2 _275\"></span>s pe<span class=\"__2 _275\"></span>r ordi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>are for th<span class=\"__2 _275\"></span>e year<span class=\"__2 _275\"></span> en<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d 31 M<span class=\"__2 _275\"></span>arch 2023 was 98<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>811 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022: 9<span class=\"__2 _275\"></span>8.739 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n). A r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of the we<span class=\"__2 _275\"></span>ighted a<span class=\"__2 _275\"></span>verage n<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r of ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _279\"></span>y sh<span class=\"__2 _275\"></span>ares<span class=\"__2 _2cc\"> </span>use<span class=\"__2 _275\"></span>d for th<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rpo<span class=\"__2 _275\"></span>ses of ca<span class=\"__2 _275\"></span>lc<span class=\"__2 _275\"></span>ula<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g the di<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>ted ear<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>gs p<span class=\"__2 _275\"></span>er o<span class=\"__2 _275\"></span>rdin<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re amo<span class=\"__2 _275\"></span>unts is a<span class=\"__2 _275\"></span>s foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u2018000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u2018000<span class=\"__2 _2cc\"> </span>W<span class=\"__2 _277\"></span>eighted av<span class=\"__2 _277\"></span>erage number o<span class=\"__2 _276\"></span>f or<span class=\"__2 _276\"></span>dinary share<span class=\"__2 _277\"></span>s in issue<span class=\"__2 _355\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">98,707</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">98,610<span class=\"__2 _2cc\"> </span></span></span></span>Dilutive e<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">ffect of op</span><span class=\"__2 _277\"></span>tions and awards<span class=\"__2 _10b_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">104</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">129<span class=\"__2 _2cc\"> </span></span></span></span>W<span class=\"__2 _277\"></span>eighted av<span class=\"__2 _277\"></span>erage number o<span class=\"__2 _276\"></span>f or<span class=\"__2 _276\"></span>dinary share<span class=\"__2 _277\"></span>s for dilut<span class=\"__2 _277\"></span>ed earnings per share<span class=\"__2 _10c_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">98,811</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">98,739<span class=\"__2 _2cc\"> </span></span></span></span>Dil<span class=\"__2 _275\"></span>uted e<span class=\"__2 _275\"></span>arn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs p<span class=\"__2 _275\"></span>er ordi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>are is ca<span class=\"__2 _275\"></span>lc<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated by adju<span class=\"__2 _275\"></span>stin<span class=\"__2 _275\"></span>g the we<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>hted average n<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>b<span class=\"__2 _275\"></span>er of ordi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>ares ou<span class=\"__2 _275\"></span>tstand<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g to<span class=\"__2 _2cc\"> </span>ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>nversio<span class=\"__2 _275\"></span>n of al<span class=\"__2 _275\"></span>l dil<span class=\"__2 _275\"></span>utive p<span class=\"__2 _275\"></span>otential ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _279\"></span>y sh<span class=\"__2 _275\"></span>ares. S<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re option<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d awards are the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny\u2019s onl<span class=\"__2 _275\"></span>y categ<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>y of<span class=\"__2 _275\"></span> dil<span class=\"__2 _275\"></span>utive p<span class=\"__2 _275\"></span>otential ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _279\"></span>y sh<span class=\"__2 _275\"></span>ares. T<span class=\"__2 _275\"></span>he a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>sted \ufb01g<span class=\"__2 _275\"></span>ures for d<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>uted ea<span class=\"__2 _275\"></span>rni<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>s pe<span class=\"__2 _275\"></span>r ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re (a non-GA<span class=\"__2 _275\"></span>AP \ufb01<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ure)<span class=\"__2 _2cc\"> </span>are intend<span class=\"__2 _275\"></span>ed to dem<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>nstrate the resul<span class=\"__2 _275\"></span>ts of the G<span class=\"__2 _275\"></span>roup af<span class=\"__2 _279\"></span>ter eli<span class=\"__2 _275\"></span>min<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ct of am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tisati<span class=\"__2 _275\"></span>on of intan<span class=\"__2 _275\"></span>gib<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ssets an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>net<span class=\"__2 _277\"></span> exce<span class=\"__2 _276\"></span>pt<span class=\"__2 _277\"></span>ionals.<span class=\"__2 _2cc\"> </span>Emp<span class=\"__2 _275\"></span>loyee s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re options a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>wards, wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re per<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rma<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e-base<span class=\"__2 _275\"></span>d, are treated as c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>ntly is<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le sh<span class=\"__2 _275\"></span>ares b<span class=\"__2 _275\"></span>eca<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>e the<span class=\"__2 _275\"></span>ir<span class=\"__2 _2cc\"> </span>iss<span class=\"__2 _275\"></span>ue is c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>nt up<span class=\"__2 _275\"></span>on s<span class=\"__2 _275\"></span>atisfa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n of sp<span class=\"__2 _275\"></span>eci<span class=\"__2 _275\"></span>\ufb01e<span class=\"__2 _275\"></span>d pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>diti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s in ad<span class=\"__2 _275\"></span>diti<span class=\"__2 _275\"></span>on to the p<span class=\"__2 _275\"></span>ass<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>e of time<span class=\"__2 _275\"></span>. The<span class=\"__2 _275\"></span>se<span class=\"__2 _2cc\"> </span>conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ently i<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res are ex<span class=\"__2 _276\"></span>cl<span class=\"__2 _275\"></span>ude<span class=\"__2 _275\"></span>d f<span class=\"__2 _275\"></span>rom the co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>utatio<span class=\"__2 _275\"></span>n of dil<span class=\"__2 _275\"></span>uted ea<span class=\"__2 _275\"></span>rn<span class=\"__2 _275\"></span>ing<span class=\"__2 _275\"></span>s pe<span class=\"__2 _275\"></span>r ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _279\"></span>y sh<span class=\"__2 _275\"></span>are whe<span class=\"__2 _275\"></span>re the co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns<span class=\"__2 _2cc\"> </span>govern<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g exercisab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ty wo<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>d not h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en s<span class=\"__2 _275\"></span>atis\ufb01<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d as at th<span class=\"__2 _275\"></span>e en<span class=\"__2 _275\"></span>d of the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od if th<span class=\"__2 _275\"></span>at we<span class=\"__2 _275\"></span>re the en<span class=\"__2 _275\"></span>d of the<span class=\"__2 _2cc\"> </span>vest<span class=\"__2 _277\"></span>in<span class=\"__2 _275\"></span>g period.<span class=\"__2 _2cc\"> </span>2.<span class=\"__2 _277\"></span>11<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>EAR<span class=\"__2 _275\"></span>NI<span class=\"__2 _275\"></span>NGS PER ORDINAR<span class=\"__2 _276\"></span>Y SHARE <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>SECTION<span class=\"__2 _277\"></span> 3 AS<span class=\"__2 _277\"></span>SETS AND LIABILITIES<span class=\"__2 _2cc\"> </span>3<span class=\"__2 _275\"></span>.1 <span class=\"__2 _278\"> </span>PROPERT<span class=\"__2 _275\"></span>Y<span class=\"__2 _282\"></span>, PLANT AND EQU<span class=\"__2 _275\"></span>IPM<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT<span class=\"__2 _2cc\"> </span>This not<span class=\"__2 _277\"></span>e details the t<span class=\"__2 _277\"></span>angible ass<span class=\"__2 _277\"></span>ets utilis<span class=\"__2 _277\"></span>ed by the Gr<span class=\"__2 _276\"></span>oup t<span class=\"__2 _276\"></span>o generat<span class=\"__2 _277\"></span>e re<span class=\"__2 _277\"></span>venues and pr<span class=\"__2 _277\"></span>o\ufb01t<span class=\"__2 _277\"></span>s. The cost o<span class=\"__2 _277\"></span>f these as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>primarily repr<span class=\"__2 _277\"></span>es<span class=\"__2 _276\"></span>ents the amount<span class=\"__2 _277\"></span>s originally paid for them. All as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s are depr<span class=\"__2 _277\"></span>eciated o<span class=\"__2 _277\"></span>ver their use<span class=\"__2 _276\"></span>ful economic live<span class=\"__2 _277\"></span>s.<span class=\"__2 _2cc\"> </span>Land &amp;<span class=\"__2 _2cc\"> </span>buildings <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Plant &amp;<span class=\"ls1_2\"> </span> machinery <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>&amp; cylinders <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Fixture<span class=\"__2 _277\"></span>s, <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\ufb01ttings &amp; o<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">ffice<span class=\"__2 _2cc\"> </span></span>equipment <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Mot<span class=\"__2 _276\"></span>or <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>vehicle<span class=\"__2 _276\"></span>s <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Capital w<span class=\"__2 _277\"></span>ork <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>in progr<span class=\"__2 _277\"></span>ess <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span>Opening net book amount<span class=\"__2 _350\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">379,855</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">575,462</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">152,621</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">64,334</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">81,077</span><span class=\"__2 _10f_1\"> </span><span class=\"__2 _2cc\">1,253,349<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _384\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,206</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">8,748</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">1,036</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">531</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">1,135</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">14,656<span class=\"__2 _2cc\"> </span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _385\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,187</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">414</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">243</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">1,107</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">322</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">6,273<span class=\"__2 _2cc\"> </span></span></span>Additions<span class=\"__2 _386\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">17,379</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">105,407</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">30,292</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">13,048</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">69,142</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">235,268<span class=\"__2 _2cc\"> </span></span></span>Disposals<span class=\"__2 _388\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(6,360)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(2,294)</span><span class=\"__2 _389\"> </span><span class=\"__2 _2cc\">(885)</span><span class=\"__2 _389\"> </span><span class=\"__2 _2cc\">(758)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _391\"> </span></span><span class=\"__2 _2cc\">(10,297)<span class=\"__2 _2cc\"> </span></span></span>Depr<span class=\"__2 _276\"></span>eciation charge<span class=\"__2 _b8_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(17,170)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(83,505)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(29,718)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(14,050)</span><span class=\"__2 _392\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _fd_1\"> </span></span><span class=\"__2 _2cc\">(144,443)<span class=\"__2 _2cc\"> </span></span></span>Reclas<span class=\"__2 _277\"></span>si\ufb01cation<span class=\"__2 _1a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">24,592</span><span class=\"__2 _393\"> </span><span class=\"__2 _2cc\">(2,826)</span><span class=\"__2 _11a_1\"> </span><span class=\"__2 _2cc\">11,756</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">1,428</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(34,950)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _2cc\"> </span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _11c_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">405,689</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">601,406</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">165,345</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">65,640</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">116,726</span><span class=\"__2 _10f_1\"> </span><span class=\"__2 _2cc\">1,354,806<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _277\"></span>1 March 202<span class=\"__2 _277\"></span>3<span class=\"__2 _2cc\"> </span>Cost<span class=\"__2 _af_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">508,224</span><span class=\"__2 _11d_1\"> </span><span class=\"__2 _2cc\">1,410,353</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">348,407</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">183,573</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">116,726</span><span class=\"__2 _11d_1\"> </span><span class=\"__2 _2cc\">2,567,283<span class=\"__2 _2cc\"> </span></span></span>Accumulat<span class=\"__2 _277\"></span>ed depreciation and<span class=\"__2 _2cc\"> </span>impairment los<span class=\"__2 _277\"></span>ses<span class=\"__2 _11e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(102,535)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(808,947)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(183,062)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(117,933)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _394\"> </span></span><span class=\"__2 _2cc\">(1,212,477)<span class=\"__2 _2cc\"> </span></span></span>Net book amount<span class=\"__2 _395\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">405,689</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">601,406</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">165,345</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">65,640</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">116,726</span><span class=\"__2 _10f_1\"> </span><span class=\"__2 _2cc\">1,354,806<span class=\"__2 _2cc\"> </span></span></span>Land &amp;<span class=\"__2 _2cc\"> </span>buildings <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Plant &amp;<span class=\"__2 _2cc\"> </span>machinery <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>&amp; cylinders <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Fixture<span class=\"__2 _277\"></span>s, <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\ufb01t<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">tings &amp; office<span class=\"__2 _2cc\"> </span></span>equipment<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Mot<span class=\"__2 _276\"></span>or <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>vehicle<span class=\"__2 _276\"></span>s <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Capital w<span class=\"__2 _277\"></span>ork <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>in progr<span class=\"__2 _277\"></span>ess <span class=\"__2 _c_2\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span>Opening net book amount<span class=\"__2 _350\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">342,040</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">534,990</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">135,397</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">65,971</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">59,236</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">1,137,634<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _397\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,107</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">2,633</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">345</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">764</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">368</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">6,217<span class=\"__2 _2cc\"> </span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _398\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">36,557</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">19,376</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">4,354</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">2,740</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">146</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">63,173<span class=\"__2 _2cc\"> </span></span></span>Additions<span class=\"__2 _399\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">16,655</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">104,171</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">24,135</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">9,342</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">44,928</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">199,231<span class=\"__2 _2cc\"> </span></span></span>Disposals<span class=\"__2 _400\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(6,341)</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(6,227)</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(1,361)</span><span class=\"__2 _401\"> </span><span class=\"__2 _2cc\">(679)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _293\"> </span></span><span class=\"__2 _2cc\">(14,608)<span class=\"__2 _2cc\"> </span></span></span>Depr<span class=\"__2 _276\"></span>eciation charge<span class=\"__2 _402\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(16,353)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(80,719)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(27,111)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(13,793)</span><span class=\"__2 _390\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _403\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(137,976)<span class=\"__2 _2cc\"> </span></span></span></span>Impairment char<span class=\"__2 _276\"></span>ge<span class=\"__2 _12a_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(105)</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">(75)</span><span class=\"__2 _401\"> </span><span class=\"__2 _2cc\">(142)</span><span class=\"__2 _390\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _12c_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(322)<span class=\"__2 _2cc\"> </span></span></span></span>Reclas<span class=\"__2 _277\"></span>si\ufb01cation<span class=\"__2 _12d_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,295</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">1,313</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">17,004</span><span class=\"__2 _12e_1\"> </span><span class=\"__2 _2cc\">(11)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(23,601)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _2cc\"> </span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _12f_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">379,855</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">575,462</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">152,621</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">64,334</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">81,077</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">1,253,349<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022<span class=\"__2 _2cc\"> </span>Cost<span class=\"__2 _404\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">463,239</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">1,261,065</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">310,716</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">165,104</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">81,077</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">2,281,201<span class=\"__2 _2cc\"> </span></span></span>Accumulat<span class=\"__2 _277\"></span>ed depreciation and<span class=\"__2 _2cc\"> </span>impairment los<span class=\"__2 _277\"></span>ses<span class=\"__2 _405\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(83,384)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(685,603)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(158,095)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(100,770)</span><span class=\"__2 _390\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _406\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,027,852)<span class=\"__2 _2cc\"> </span></span></span></span>Net book amount<span class=\"__2 _407\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">379,855</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">575,462</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">152,621</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">64,334</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">81,077</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">1,253,349<span class=\"__2 _2cc\"> </span></span></span>USEF<span class=\"__2 _275\"></span>UL EC<span class=\"__2 _277\"></span>ONOMIC LIV<span class=\"__2 _276\"></span>ES OF<span class=\"__2 _277\"></span> ASSETS<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup u<span class=\"__2 _275\"></span>pd<span class=\"__2 _275\"></span>ated its e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy strategy in th<span class=\"__2 _275\"></span>e pri<span class=\"__2 _275\"></span>or ye<span class=\"__2 _275\"></span>ar to ensu<span class=\"__2 _275\"></span>re the Grou<span class=\"__2 _275\"></span>p rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>s well p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>d to supp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>ers a<span class=\"__2 _275\"></span>s they<span class=\"__2 _2cc\"> </span>transiti<span class=\"__2 _275\"></span>on to lower ca<span class=\"__2 _275\"></span>rbo<span class=\"__2 _275\"></span>n for<span class=\"__2 _275\"></span>ms of en<span class=\"__2 _275\"></span>ergy. This p<span class=\"__2 _275\"></span>roces<span class=\"__2 _275\"></span>s took ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt of the G<span class=\"__2 _275\"></span>roup\u2019s asses<span class=\"__2 _275\"></span>sm<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>ks and o<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>ities<span class=\"__2 _275\"></span> created by cl<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ate-chan<span class=\"__2 _275\"></span>ge to its exis<span class=\"__2 _275\"></span>ting a<span class=\"__2 _275\"></span>nd f<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>ure op<span class=\"__2 _275\"></span>eration<span class=\"__2 _275\"></span>s, wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h is ou<span class=\"__2 _275\"></span>tlin<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n mo<span class=\"__2 _275\"></span>re detail in th<span class=\"__2 _275\"></span>e Ris<span class=\"__2 _275\"></span>k Re<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t on p<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>es 7<span class=\"__2 _275\"></span>7<span class=\"__2 _2cc\"> </span>to 84. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup\u2019s ene<span class=\"__2 _275\"></span>rgy strategy ha<span class=\"__2 _275\"></span>s, in t<span class=\"__2 _275\"></span>urn<span class=\"__2 _275\"></span>, all<span class=\"__2 _275\"></span>owed th<span class=\"__2 _275\"></span>e Group to com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>it to r<span class=\"__2 _276\"></span>ed<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ing i<span class=\"__2 _275\"></span>ts car<span class=\"__2 _275\"></span>bo<span class=\"__2 _275\"></span>n em<span class=\"__2 _275\"></span>iss<span class=\"__2 _275\"></span>ion<span class=\"__2 _275\"></span>s from i<span class=\"__2 _275\"></span>ts own<span class=\"__2 _2cc\"> </span>acti<span class=\"__2 _275\"></span>viti<span class=\"__2 _275\"></span>es (Sco<span class=\"__2 _275\"></span>pe 1 a<span class=\"__2 _275\"></span>nd 2) a<span class=\"__2 _275\"></span>nd f<span class=\"__2 _275\"></span>rom the e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy it se<span class=\"__2 _275\"></span>lls (Sc<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>e 3) to net z<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ro by 2050 or s<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>. D<span class=\"__2 _275\"></span>ue c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n is gi<span class=\"__2 _275\"></span>ven to<span class=\"__2 _2cc\"> </span>thes<span class=\"__2 _275\"></span>e factors wh<span class=\"__2 _275\"></span>en d<span class=\"__2 _275\"></span>etermi<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>g th<span class=\"__2 _275\"></span>e usef<span class=\"__2 _275\"></span>ul l<span class=\"__2 _275\"></span>ives of th<span class=\"__2 _275\"></span>e Group\u2019s ass<span class=\"__2 _275\"></span>ets. Im<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tantly<span class=\"__2 _277\"></span>, m<span class=\"__2 _275\"></span>any of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s e<span class=\"__2 _277\"></span>x<span class=\"__2 _275\"></span>istin<span class=\"__2 _275\"></span>g as<span class=\"__2 _275\"></span>sets, s<span class=\"__2 _275\"></span>uch<span class=\"__2 _275\"></span> as de<span class=\"__2 _275\"></span>pots, s<span class=\"__2 _275\"></span>torage eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>nd tr<span class=\"__2 _275\"></span>ucks wi<span class=\"__2 _275\"></span>ll co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ue to be us<span class=\"__2 _275\"></span>ed fo<span class=\"__2 _275\"></span>r the d<span class=\"__2 _275\"></span>istri<span class=\"__2 _275\"></span>buti<span class=\"__2 _275\"></span>on of l<span class=\"__2 _275\"></span>ower ca<span class=\"__2 _275\"></span>rbo<span class=\"__2 _275\"></span>n form<span class=\"__2 _275\"></span>s of f<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>l, su<span class=\"__2 _275\"></span>ch as<span class=\"__2 _275\"></span> biof<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>els<span class=\"__2 _275\"></span>. Ca<span class=\"__2 _275\"></span>pital expe<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ditu<span class=\"__2 _275\"></span>re will co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ue to be requ<span class=\"__2 _275\"></span>ired i<span class=\"__2 _275\"></span>n relati<span class=\"__2 _275\"></span>on to these a<span class=\"__2 _275\"></span>ssets i<span class=\"__2 _275\"></span>n the s<span class=\"__2 _275\"></span>ho<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t an<span class=\"__2 _275\"></span>d me<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>um term<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p<span class=\"__2 _2cc\"> </span>the<span class=\"__2 _275\"></span>refore consi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs tha<span class=\"__2 _275\"></span>t thes<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets will c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ue to be a<span class=\"__2 _275\"></span>n integral pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of the total asset po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>foli<span class=\"__2 _275\"></span>o of the G<span class=\"__2 _275\"></span>roup in th<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span> an<span class=\"__2 _275\"></span>d me<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>um term<span class=\"__2 _275\"></span>. Fur<span class=\"__2 _275\"></span>th<span class=\"__2 _275\"></span>er in<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is in<span class=\"__2 _275\"></span>c<span class=\"__2 _275\"></span>lud<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d in n<span class=\"__2 _275\"></span>ot<span class=\"__2 _276\"></span>e 3.<span class=\"__2 _275\"></span>3 Intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le A<span class=\"__2 _275\"></span>ssets an<span class=\"__2 _275\"></span>d G<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill o<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>ge 1<span class=\"__2 _275\"></span>79<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>The<span class=\"__2 _275\"></span>re remai<span class=\"__2 _275\"></span>ns a ri<span class=\"__2 _275\"></span>sk th<span class=\"__2 _275\"></span>at the u<span class=\"__2 _275\"></span>sef<span class=\"__2 _275\"></span>ul l<span class=\"__2 _275\"></span>ives of the a<span class=\"__2 _275\"></span>ssets c<span class=\"__2 _275\"></span>reated by fu<span class=\"__2 _275\"></span>ture cap<span class=\"__2 _275\"></span>ital expen<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ture ma<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>r f<span class=\"__2 _275\"></span>rom current a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>For i<span class=\"__2 _275\"></span>nstan<span class=\"__2 _275\"></span>ce, gover<span class=\"__2 _275\"></span>nm<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n som<span class=\"__2 _275\"></span>e of the G<span class=\"__2 _275\"></span>roup\u2019s ope<span class=\"__2 _275\"></span>rating l<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns co<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>d take meas<span class=\"__2 _275\"></span>ures to r<span class=\"__2 _276\"></span>estri<span class=\"__2 _275\"></span>ct th<span class=\"__2 _275\"></span>e use of ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain<span class=\"__2 _2cc\"> </span>fossi<span class=\"__2 _275\"></span>l-base<span class=\"__2 _275\"></span>d ass<span class=\"__2 _275\"></span>ets whic<span class=\"__2 _275\"></span>h co<span class=\"__2 _275\"></span>uld a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffec</span><span class=\"__2 _275\"></span>t the es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ated usef<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>l lives of th<span class=\"__2 _275\"></span>ose a<span class=\"__2 _275\"></span>ssets<span class=\"__2 _275\"></span>. However<span class=\"__2 _276\"></span>, for the rea<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>ns stated, the<span class=\"__2 _275\"></span>re were<span class=\"__2 _2cc\"> </span>no si<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>i\ufb01c<span class=\"__2 _275\"></span>ant ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>es in th<span class=\"__2 _275\"></span>e esti<span class=\"__2 _275\"></span>mates of us<span class=\"__2 _275\"></span>efu<span class=\"__2 _275\"></span>l lives d<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the c<span class=\"__2 _275\"></span>urrent \ufb01n<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>al ye<span class=\"__2 _275\"></span>ar<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span>3.2 <span class=\"__2 _278\"> </span>RIG<span class=\"__2 _276\"></span>HT<span class=\"__2 _283\"></span>-OF-USE<span class=\"__2 _277\"></span> LEA<span class=\"__2 _276\"></span>SED A<span class=\"__2 _277\"></span>SSET<span class=\"__2 _277\"></span>S<span class=\"__2 _2cc\"> </span>This not<span class=\"__2 _277\"></span>e details the right<span class=\"__2 _277\"></span>-of-use leas<span class=\"__2 _277\"></span>ed asse<span class=\"__2 _277\"></span>ts utilised b<span class=\"__2 _277\"></span>y the Group t<span class=\"__2 _277\"></span>o generat<span class=\"__2 _277\"></span>e rev<span class=\"__2 _277\"></span>enues and pr<span class=\"__2 _277\"></span>o\ufb01ts<span class=\"__2 _276\"></span>. All as<span class=\"__2 _276\"></span>se<span class=\"__2 _276\"></span>ts ar<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span>depre<span class=\"__2 _276\"></span>ciated o<span class=\"__2 _277\"></span>ver their lease t<span class=\"__2 _277\"></span>erm.<span class=\"__2 _2cc\"> </span>Land &amp; <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>buildings <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Plant &amp; <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>machinery <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>&amp; cylinders <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Fixture<span class=\"__2 _277\"></span>s, <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\ufb01ttings &amp; o<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">ffice </span><span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>equipment <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Mot<span class=\"__2 _276\"></span>or <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>vehicle<span class=\"__2 _276\"></span>s <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span>Opening net book amount<span class=\"__2 _11e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">282,344</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">4,083</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">544</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">40,580</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">327,551<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es and o<span class=\"__2 _276\"></span>ther<span class=\"__2 _408\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,455</span><span class=\"__2 _d2_1\"> </span><span class=\"__2 _2cc\">(150)</span><span class=\"__2 _da_1\"> </span><span class=\"__2 _2cc\">28</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">336</span><span class=\"__2 _12e_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">4,669<span class=\"__2 _2cc\"> </span></span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _409\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,278</span><span class=\"__2 _328\"> </span><span class=\"__2 _2cc\">54</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">565</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">2,959</span><span class=\"__2 _410\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">5,856<span class=\"__2 _2cc\"> </span></span></span></span>Additions (not<span class=\"__2 _277\"></span>e 3.12)<span class=\"__2 _411\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">52,955</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">1,443</span><span class=\"__2 _328\"> </span><span class=\"__2 _2cc\">73</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">23,639</span><span class=\"__2 _12c_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">78,110<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>erminations<span class=\"__2 _b5_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(3,774)</span><span class=\"__2 _412\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _7c_2\"> </span></span><span class=\"__2 _2cc\">(8)</span><span class=\"__2 _7e_2\"> </span><span class=\"__2 _2cc\">(945)</span><span class=\"__2 _12c_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(4,727)<span class=\"__2 _2cc\"> </span></span></span></span>Depr<span class=\"__2 _276\"></span>eciation charge<span class=\"__2 _413\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(53,139)</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">(1,131)</span><span class=\"__2 _7e_2\"> </span><span class=\"__2 _2cc\">(244)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(20,724)</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(75,238)<span class=\"__2 _2cc\"> </span></span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _13a_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">285,119</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">4,299</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">958</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">45,845</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">336,221<span class=\"__2 _2cc\"> </span></span></span></span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span>Opening net book amount<span class=\"__2 _5a_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">256,576</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">3,677</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">456</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">48,154</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">308,863<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _13b_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">476</span><span class=\"__2 _d2_1\"> </span><span class=\"__2 _2cc\">(199)</span><span class=\"__2 _13c_1\"> </span></span><span class=\"ls1_2\"><span class=\"__2 _2cc\">2</span><span class=\"__2 _8b_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(128)</span><span class=\"__2 _8b_2\"> </span><span class=\"__2 _2cc\">151<span class=\"__2 _2cc\"> </span></span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _408\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">30,684</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">543</span><span class=\"__2 _324\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _353\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">833</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">32,060<span class=\"__2 _2cc\"> </span></span></span></span>Additions (not<span class=\"__2 _277\"></span>e 3.12)<span class=\"__2 _13d_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">42,938</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">1,371</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">244</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">11,380</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">55,933<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>erminations<span class=\"__2 _af_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,407)</span><span class=\"__2 _328\"> </span><span class=\"__2 _2cc\">(3)</span><span class=\"__2 _13c_1\"> </span><span class=\"ls1_2 ws1_2\"><span class=\"__2 _2cc\">3</span><span class=\"__2 _8b_2\"> </span></span><span class=\"__2 _2cc\">(245)</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">(1,652)<span class=\"__2 _2cc\"> </span></span></span>Depr<span class=\"__2 _276\"></span>eciation charge<span class=\"__2 _13e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(46,923)</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">(1,306)</span><span class=\"__2 _13f_1\"> </span><span class=\"__2 _2cc\">(161)</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">(19,414)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">(67,804)<span class=\"__2 _2cc\"> </span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _405\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">282,344</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">4,083</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">544</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">40,580</span><span class=\"__2 _414\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">327,551<span class=\"__2 _2cc\"> </span></span></span></span>3.<span class=\"__2 _282\"></span>1 <span class=\"__2 _d_2\"> </span>PROPERT<span class=\"__2 _275\"></span>Y<span class=\"__2 _282\"></span>, PLANT AND EQU<span class=\"__2 _275\"></span>IPM<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT <span class=\"fff_1 ls18_2 ws12_2\">conti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ed<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>3.3 <span class=\"__2 _278\"> </span>I<span class=\"__2 _275\"></span>NT<span class=\"__2 _277\"></span>A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>GI<span class=\"__2 _275\"></span>B<span class=\"__2 _279\"></span>LE AS<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>TS AN<span class=\"__2 _275\"></span>D G<span class=\"__2 _275\"></span>OO<span class=\"__2 _275\"></span>DWI<span class=\"__2 _275\"></span>LL<span class=\"__2 _2cc\"> </span>The Group Balanc<span class=\"__2 _276\"></span>e Sheet cont<span class=\"__2 _277\"></span>ains signi\ufb01cant int<span class=\"__2 _277\"></span>angible asse<span class=\"__2 _277\"></span>ts and goodwill. Goodwill, cust<span class=\"__2 _277\"></span>omer and supplier relations<span class=\"__2 _276\"></span>hips<span class=\"__2 _2cc\"> </span>and brand<span class=\"__2 _276\"></span>s can arise on the ac<span class=\"__2 _276\"></span>quisition o<span class=\"__2 _276\"></span>f a busines<span class=\"__2 _277\"></span>s. Goodwill arise<span class=\"__2 _277\"></span>s when we pay an amount which is higher than the f<span class=\"__2 _277\"></span>air<span class=\"__2 _275\"></span> value o<span class=\"__2 _277\"></span>f the net as<span class=\"__2 _276\"></span>set<span class=\"__2 _277\"></span>s acquir<span class=\"__2 _276\"></span>ed (primarily due to e<span class=\"__2 _277\"></span>xpected s<span class=\"__2 _277\"></span>ynergie<span class=\"__2 _277\"></span>s). This goodwill is not amortised but is subject t<span class=\"__2 _277\"></span>o<span class=\"__2 _2cc\"> </span>annual impairment re<span class=\"__2 _277\"></span>view<span class=\"__2 _277\"></span>s whereas cust<span class=\"__2 _277\"></span>omer and supplier relat<span class=\"__2 _276\"></span>ionships and br<span class=\"__2 _277\"></span>ands are amortised o<span class=\"__2 _277\"></span>ver their use<span class=\"__2 _276\"></span>ful<span class=\"__2 _2cc\"> </span>economic liv<span class=\"__2 _276\"></span>es<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span>Goodwill <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span>intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span>intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span>Opening net book amount<span class=\"__2 _415\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _416\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">41,413</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">31,071</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">8,143</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">80,627<span class=\"__2 _2cc\"> </span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _417\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">230,754</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">112,313</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">19,140</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">362,207<span class=\"__2 _2cc\"> </span></span></span>Adjus<span class=\"__2 _277\"></span>tments t<span class=\"__2 _277\"></span>o contingent consideration (not<span class=\"__2 _277\"></span>e 3.16)<span class=\"__2 _418\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,508)</span><span class=\"__2 _412\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _e6_1\"> </span></span><span class=\"__2 _2cc\">(8,508)<span class=\"__2 _2cc\"> </span></span></span>Amortisation char<span class=\"__2 _277\"></span>ge<span class=\"__2 _419\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _420\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(101,921)</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">(9,225)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(111,146)<span class=\"__2 _2cc\"> </span></span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _404\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">200,644</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,957,629<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _277\"></span>1 March 202<span class=\"__2 _277\"></span>3<span class=\"__2 _2cc\"> </span>Cost<span class=\"__2 _375\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,068,871</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">1,252,108</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">251,088</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">3,572,067<span class=\"__2 _2cc\"> </span></span></span>Accumulat<span class=\"__2 _277\"></span>ed amortisation and impairment loss<span class=\"__2 _277\"></span>es<span class=\"__2 _418\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(39,251)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(524,743)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(50,444)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(614,438)<span class=\"__2 _2cc\"> </span></span></span>Net book amount<span class=\"__2 _356\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">200,644</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,957,629<span class=\"__2 _2cc\"> </span></span></span>Goodwill <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span>intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span>intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span>Opening net book amount<span class=\"__2 _421\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,527,598</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">497,230</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">181,907</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,206,735<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _320\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">14,705</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">15,848</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">553</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">31,106<span class=\"__2 _2cc\"> </span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _388\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">224,020</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">248,787</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">8,503</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">481,310<span class=\"__2 _2cc\"> </span></span></span>Adjus<span class=\"__2 _277\"></span>tments t<span class=\"__2 _277\"></span>o contingent consideration (not<span class=\"__2 _277\"></span>e 3.16)<span class=\"__2 _422\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(362)</span><span class=\"__2 _412\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _8b_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(362)<span class=\"__2 _2cc\"> </span></span></span></span>Amortisation char<span class=\"__2 _277\"></span>ge<span class=\"__2 _419\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _359\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(75,963)</span><span class=\"__2 _b1_2\"> </span><span class=\"__2 _2cc\">(8,377)</span><span class=\"__2 _359\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(84,340)<span class=\"__2 _2cc\"> </span></span></span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _b9_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022<span class=\"__2 _2cc\"> </span>Cost<span class=\"__2 _4c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,804,232</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,099,417</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">222,416</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">3,126,065<span class=\"__2 _2cc\"> </span></span></span>Accumulat<span class=\"__2 _277\"></span>ed amortisation and impairment loss<span class=\"__2 _277\"></span>es<span class=\"__2 _423\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(38,271)</span><span class=\"__2 _336\"> </span><span class=\"__2 _2cc\">(413,515)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">(39,830)</span><span class=\"__2 _6a_2\"> </span><span class=\"__2 _2cc\">(491,616)<span class=\"__2 _2cc\"> </span></span></span>Net book amount<span class=\"__2 _14a_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span>Cus<span class=\"__2 _275\"></span>tomer a<span class=\"__2 _275\"></span>nd s<span class=\"__2 _275\"></span>up<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ier rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets pr<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>cip<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>e contract<span class=\"__2 _275\"></span>ual a<span class=\"__2 _275\"></span>nd n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntractu<span class=\"__2 _275\"></span>al cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lie<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span>relati<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>ps ar<span class=\"__2 _275\"></span>isin<span class=\"__2 _275\"></span>g f<span class=\"__2 _275\"></span>rom bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d are amo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tise<span class=\"__2 _275\"></span>d over th<span class=\"__2 _275\"></span>eir e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ated us<span class=\"__2 _275\"></span>efu<span class=\"__2 _275\"></span>l li<span class=\"__2 _275\"></span>ves. Th<span class=\"__2 _275\"></span>e wei<span class=\"__2 _275\"></span>ghted averag<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>rema<span class=\"__2 _275\"></span>ini<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tisa<span class=\"__2 _275\"></span>tion p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>d for cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r rela<span class=\"__2 _275\"></span>ted intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>es is 11<span class=\"__2 _275\"></span>.1 years (2022<span class=\"__2 _275\"></span>: 11<span class=\"__2 _275\"></span>.8 ye<span class=\"__2 _275\"></span>ars). Brand rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets<span class=\"__2 _2cc\"> </span>com<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>ise regi<span class=\"__2 _275\"></span>stered trade n<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>os whi<span class=\"__2 _275\"></span>ch a<span class=\"__2 _275\"></span>re well estab<span class=\"__2 _275\"></span>lis<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>d an<span class=\"__2 _275\"></span>d recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed w<span class=\"__2 _275\"></span>ithi<span class=\"__2 _275\"></span>n the in<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ustri<span class=\"__2 _275\"></span>es in w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h the G<span class=\"__2 _275\"></span>roup<span class=\"__2 _275\"></span> op<span class=\"__2 _275\"></span>erates. Th<span class=\"__2 _275\"></span>e weig<span class=\"__2 _275\"></span>hted averag<span class=\"__2 _275\"></span>e rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d for b<span class=\"__2 _275\"></span>rand rela<span class=\"__2 _275\"></span>ted intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>es is 25<span class=\"__2 _275\"></span>.1 years (2022: 26<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5 year<span class=\"__2 _275\"></span>s)<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span>The<span class=\"__2 _275\"></span>re are no intern<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly ge<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>erated brand rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>les rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>et<span class=\"__2 _2cc\"> </span>.<span class=\"__2 _2cc\"> </span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 38 I<span class=\"__2 _275\"></span>ntangib<span class=\"__2 _275\"></span>le A<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>ets, details of in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>ir rem<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>satio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds as a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023 are as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>Segment<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span>intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span>amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span>intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span>amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Almo<span class=\"__2 _13e_1\"> </span><span class=\"ls2f_1 ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _14b_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">149,892</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">8.5 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _324\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC Vit<span class=\"__2 _277\"></span>al<span class=\"__2 _384\"> </span><span class=\"ls2f_1\">DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _324\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">113,475</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">18.6 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _290\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">19,027</span><span class=\"__2 _391\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">19.5 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span>Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ls2f_1 ws1_2\">DCC Energy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">93,576</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">7.2 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _286\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">119,877</span><span class=\"__2 _391\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">31.5 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span>DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span><span class=\"ls2f_1\">DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">91,726</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">9.4 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _290\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">33,083</span><span class=\"__2 _11b_1\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">15.1 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span>DS<span class=\"__2 _276\"></span>G Hong K<span class=\"__2 _277\"></span>ong &amp; Macau<span class=\"__2 _325\"> </span><span class=\"ls2f_1\">DCC Energy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">61,348</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">19.8 ye</span><span class=\"__2 _276\"></span>ars<span class=\"__2 _324\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span>Others<span class=\"__2 _424\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">217,348</span><span class=\"__2 _405\"> </span><span class=\"__2 _2cc\">28,657<span class=\"__2 _2cc\"> </span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _425\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _5a_2\"> </span><span class=\"__2 _2cc\">200,644<span class=\"__2 _2cc\"> </span></span></span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 38 I<span class=\"__2 _275\"></span>ntangib<span class=\"__2 _275\"></span>le A<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>ets, details of in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>ir rem<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>satio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds as a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2022 a<span class=\"__2 _275\"></span>re as foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>Segment<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span>intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span>amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span>intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span>amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ws1_2\">DCC Energy<span class=\"__2 _418\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">104,894</span><span class=\"__2 _387\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">8.1 y</span><span class=\"__2 _277\"></span>ears<span class=\"__2 _298\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">119,088</span><span class=\"__2 _14d_1\"> </span></span><span class=\"__2 _2cc\">32.5 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></span></span></span>Almo<span class=\"__2 _13e_1\"> </span><span class=\"ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _426\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">151,019</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">9.7 years</span><span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _428\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">100,419</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">10.3 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _301\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">33,282</span><span class=\"__2 _14d_1\"> </span></span><span class=\"__2 _2cc\">16.2 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></span></span>DS<span class=\"__2 _276\"></span>G Hong K<span class=\"__2 _277\"></span>ong &amp; Macau<span class=\"__2 _325\"> </span>DCC Energy<span class=\"__2 _429\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">60,913</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">20.8 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span>Mobility Continental Eur<span class=\"__2 _277\"></span>ope<span class=\"__2 _430\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _429\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">52,319</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">14.3 years</span><span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span>DCC Vit<span class=\"__2 _277\"></span>al<span class=\"__2 _384\"> </span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _431\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">45,811</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">19.0 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span>Others<span class=\"__2 _379\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">170,527</span><span class=\"__2 _405\"> </span><span class=\"__2 _2cc\">30,216<span class=\"__2 _2cc\"> </span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _289\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _bb_1\"> </span><span class=\"__2 _2cc\">182,586<span class=\"__2 _2cc\"> </span></span></span>CASH<span class=\"__2 _275\"></span>-<span class=\"__2 _275\"></span>GE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>ER<span class=\"__2 _279\"></span>A<span class=\"__2 _277\"></span>TI<span class=\"__2 _275\"></span>NG UN<span class=\"__2 _275\"></span>ITS<span class=\"__2 _2cc\"> </span>Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ired in b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ons i<span class=\"__2 _275\"></span>s all<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>ated, at a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n, to the cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>its (\u2018CGU<span class=\"__2 _275\"></span>s\u2019) that are<span class=\"__2 _2cc\"> </span>expe<span class=\"__2 _275\"></span>cted to ben<span class=\"__2 _275\"></span>e\ufb01t f<span class=\"__2 _275\"></span>rom that b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>. A CGU is th<span class=\"__2 _275\"></span>e sm<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>les<span class=\"__2 _275\"></span>t id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>abl<span class=\"__2 _275\"></span>e grou<span class=\"__2 _275\"></span>p of ass<span class=\"__2 _275\"></span>ets that g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erates cas<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span>in\ufb02<span class=\"__2 _275\"></span>ows that a<span class=\"__2 _275\"></span>re largel<span class=\"__2 _275\"></span>y in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h in\ufb02<span class=\"__2 _275\"></span>ows from othe<span class=\"__2 _275\"></span>r ass<span class=\"__2 _275\"></span>ets or grou<span class=\"__2 _275\"></span>p of as<span class=\"__2 _275\"></span>sets. Th<span class=\"__2 _275\"></span>e CGU<span class=\"__2 _275\"></span>s represe<span class=\"__2 _275\"></span>nt the l<span class=\"__2 _275\"></span>owest<span class=\"__2 _2cc\"> </span>level with<span class=\"__2 _275\"></span>in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p at wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted goo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l is as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sed fo<span class=\"__2 _275\"></span>r intern<span class=\"__2 _275\"></span>al m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d are not la<span class=\"__2 _275\"></span>rger th<span class=\"__2 _275\"></span>an<span class=\"__2 _2cc\"> </span>the o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents d<span class=\"__2 _275\"></span>etermi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d in ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with I<span class=\"__2 _275\"></span>FRS 8 O<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating S<span class=\"__2 _275\"></span>egm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts.<span class=\"__2 _2cc\"> </span>A to<span class=\"__2 _276\"></span>tal of 32 CGUs (2022: 32 CG<span class=\"__2 _275\"></span>Us) ha<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>ese a<span class=\"__2 _275\"></span>re ana<span class=\"__2 _275\"></span>lyse<span class=\"__2 _275\"></span>d b<span class=\"__2 _275\"></span>etwee<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s ope<span class=\"__2 _275\"></span>rating s<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts<span class=\"__2 _2cc\"> </span>be<span class=\"__2 _275\"></span>low togethe<span class=\"__2 _275\"></span>r with a s<span class=\"__2 _275\"></span>umm<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y of the a<span class=\"__2 _275\"></span>llo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>tion of th<span class=\"__2 _275\"></span>e car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng val<span class=\"__2 _275\"></span>ue of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l by seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span>Cash-gener<span class=\"__2 _276\"></span>ating units<span class=\"__2 _432\"> </span><span class=\"ws1e_1\">Goodwill<span class=\"__2 _2cc\"> </span></span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>number<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>number<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _363\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">17</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">16</span><span class=\"__2 _387\"> </span></span><span class=\"__2 _2cc\">1,247,802</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,166,670<span class=\"__2 _2cc\"> </span></span></span></span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _5d_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\"><span class=\"__2 _2cc\">6</span><span class=\"__2 _433\"> </span></span><span class=\"ls1_2\"><span class=\"__2 _2cc\">6</span><span class=\"__2 _401\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">436,049</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">267,922<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _15a_1\"> </span><span class=\"ff9_2 fc0_2 ls1_2\"><span class=\"__2 _2cc\">2</span><span class=\"__2 _433\"> </span></span><span class=\"ls1_2\"><span class=\"__2 _2cc\">9</span><span class=\"__2 _401\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">345,769</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">331,369<span class=\"__2 _2cc\"> </span></span></span></span></span><span class=\"__2 _2cc\">32</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">32</span><span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,765,961<span class=\"__2 _2cc\"> </span></span></span>3.<span class=\"__2 _275\"></span>3 <span class=\"__2 _d_2\"> </span>IN<span class=\"__2 _275\"></span>T<span class=\"__2 _277\"></span>A<span class=\"__2 _275\"></span>NG<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>B<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>E AS<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>TS AN<span class=\"__2 _275\"></span>D G<span class=\"__2 _275\"></span>OO<span class=\"__2 _275\"></span>DWI<span class=\"__2 _275\"></span>LL <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 36 I<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt of As<span class=\"__2 _275\"></span>sets, the C<span class=\"__2 _275\"></span>GUs to whic<span class=\"__2 _275\"></span>h sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en a<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>oca<span class=\"__2 _275\"></span>ted are<span class=\"__2 _2cc\"> </span>as fo<span class=\"__2 _275\"></span>llows:<span class=\"__2 _2cc\"> </span>CGU<span class=\"__2 _15c_1\"> </span><span class=\"ls3_2 ws1e_1\">Segment<span class=\"__2 _2cc\"> </span></span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC Vit<span class=\"__2 _277\"></span>al Group<span class=\"__2 _15d_1\"> </span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _14a_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">338,573</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">174,264<span class=\"__2 _2cc\"> </span></span></span></span>Certas Ener<span class=\"__2 _277\"></span>gy UK Group<span class=\"__2 _390\"> </span>DCC Ener<span class=\"__2 _277\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">294,540</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">290,255<span class=\"__2 _2cc\"> </span></span></span></span>Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ws1_2\">DCC Energy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">234,335</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">208,151<span class=\"__2 _2cc\"> </span></span></span></span></span>Mobility Continental Eur<span class=\"__2 _277\"></span>ope<span class=\"__2 _430\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">164,926</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">166,595<span class=\"__2 _2cc\"> </span></span></span></span>Almo<span class=\"__2 _13e_1\"> </span><span class=\"ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _15e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">147,101</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">136,390<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">124,460</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">117,317<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>ertis UK Group<span class=\"__2 _15d_1\"> </span>DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _5b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">101,603</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">101,598<span class=\"__2 _2cc\"> </span></span></span></span>Others<span class=\"__2 _2f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">624,082</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">571,391<span class=\"__2 _2cc\"> </span></span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _bd_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,765,961<span class=\"__2 _2cc\"> </span></span></span></span>For th<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>ose of im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt testing, th<span class=\"__2 _275\"></span>e b<span class=\"__2 _275\"></span>efore-<span class=\"__2 _277\"></span>tax disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rates appl<span class=\"__2 _275\"></span>ied to the<span class=\"__2 _275\"></span>se CGU<span class=\"__2 _275\"></span>s to which s<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unts of<span class=\"__2 _2cc\"> </span>go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en a<span class=\"__2 _275\"></span>llo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>ted were 11.1% (2022: 11<span class=\"__2 _275\"></span>.0%) for the DCC V<span class=\"__2 _275\"></span>ital Grou<span class=\"__2 _275\"></span>p, 9<span class=\"__2 _282\"></span>.<span class=\"__2 _275\"></span>8% (2022: 9<span class=\"__2 _276\"></span>.8%) for the C<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tas En<span class=\"__2 _275\"></span>ergy U<span class=\"__2 _275\"></span>K Grou<span class=\"__2 _275\"></span>p,<span class=\"__2 _2cc\"> </span>Bu<span class=\"__2 _275\"></span>tagaz, Mo<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y Co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ental Europe a<span class=\"__2 _275\"></span>nd D<span class=\"__2 _275\"></span>CC Propa<span class=\"__2 _275\"></span>ne, a<span class=\"__2 _275\"></span>nd 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%) for Alm<span class=\"__2 _275\"></span>o an<span class=\"__2 _275\"></span>d the E<span class=\"__2 _275\"></span>xer<span class=\"__2 _275\"></span>tis U<span class=\"__2 _275\"></span>K G<span class=\"__2 _275\"></span>roup. Th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>lon<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term g<span class=\"__2 _275\"></span>rowth rates assu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for th<span class=\"__2 _275\"></span>e Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tas Energy U<span class=\"__2 _275\"></span>K, D<span class=\"__2 _275\"></span>CC V<span class=\"__2 _275\"></span>ital and E<span class=\"__2 _275\"></span>xer<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>s UK G<span class=\"__2 _275\"></span>roups wa<span class=\"__2 _275\"></span>s 1.<span class=\"__2 _275\"></span>5%, a lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _276\"></span>term growth rate<span class=\"__2 _2cc\"> </span>of 1.9% was assu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for A<span class=\"__2 _275\"></span>lm<span class=\"__2 _275\"></span>o an<span class=\"__2 _275\"></span>d DCC Prop<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d a lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _277\"></span>ter<span class=\"__2 _275\"></span>m growth rate of 1.3% was as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for M<span class=\"__2 _275\"></span>ob<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y Co<span class=\"__2 _275\"></span>ntine<span class=\"__2 _275\"></span>ntal<span class=\"__2 _2cc\"> </span>Europe. N<span class=\"__2 _275\"></span>o growth wa<span class=\"__2 _275\"></span>s ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ed fo<span class=\"__2 _275\"></span>r Bu<span class=\"__2 _275\"></span>tagaz. Th<span class=\"__2 _275\"></span>e rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll b<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e of \u00a3624.0<span class=\"__2 _275\"></span>82 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n is al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cated ac<span class=\"__2 _275\"></span>ross 25 CGU<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>(2022: \u00a3<span class=\"__2 _275\"></span>57<span class=\"__2 _275\"></span>1<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>391 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n acros<span class=\"__2 _275\"></span>s 25 CGUs), non<span class=\"__2 _275\"></span>e of wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re ind<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt, an<span class=\"__2 _275\"></span>d the b<span class=\"__2 _275\"></span>efore-<span class=\"__2 _277\"></span>tax dis<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt rates appl<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d to<span class=\"__2 _2cc\"> </span>thes<span class=\"__2 _275\"></span>e CGUs we<span class=\"__2 _275\"></span>re in the ran<span class=\"__2 _275\"></span>ge 9<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span>8% to 11.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 9<span class=\"__2 _277\"></span>.8% to 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>IMP<span class=\"__2 _277\"></span>AIRMENT<span class=\"__2 _277\"></span> TESTIN<span class=\"__2 _276\"></span>G<span class=\"__2 _276\"></span> OF<span class=\"__2 _277\"></span> GOOD<span class=\"__2 _277\"></span>WILL<span class=\"__2 _2cc\"> </span>Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ired th<span class=\"__2 _275\"></span>rough b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>ine<span class=\"__2 _275\"></span>ss co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cated to CGUs for th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose of im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt testing<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent of g<span class=\"__2 _275\"></span>ood<span class=\"__2 _275\"></span>will o<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>urs wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of a CGU is g<span class=\"__2 _275\"></span>reater tha<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h tha<span class=\"__2 _275\"></span>t it is<span class=\"__2 _2cc\"> </span>expe<span class=\"__2 _275\"></span>cted to gen<span class=\"__2 _275\"></span>erate (i.e. the recoverabl<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt). The Grou<span class=\"__2 _275\"></span>p reviews the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g valu<span class=\"__2 _275\"></span>e of ea<span class=\"__2 _275\"></span>ch CG<span class=\"__2 _275\"></span>U at le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>t an<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y or<span class=\"__2 _275\"></span> mo<span class=\"__2 _275\"></span>re frequ<span class=\"__2 _275\"></span>entl<span class=\"__2 _275\"></span>y if the<span class=\"__2 _275\"></span>re is an in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>catio<span class=\"__2 _275\"></span>n tha<span class=\"__2 _275\"></span>t the CG<span class=\"__2 _275\"></span>U ma<span class=\"__2 _275\"></span>y be i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>red.<span class=\"__2 _2cc\"> </span>The rec<span class=\"__2 _275\"></span>overabl<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of eac<span class=\"__2 _275\"></span>h CGU i<span class=\"__2 _275\"></span>s bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n a valu<span class=\"__2 _275\"></span>e in u<span class=\"__2 _275\"></span>se co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>utation<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>sh \ufb02ow fo<span class=\"__2 _275\"></span>recas<span class=\"__2 _275\"></span>ts em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyed for th<span class=\"__2 _275\"></span>is<span class=\"__2 _2cc\"> </span>com<span class=\"__2 _275\"></span>pu<span class=\"__2 _275\"></span>tation are ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e Th<span class=\"__2 _275\"></span>ree Y<span class=\"__2 _277\"></span>ea<span class=\"__2 _275\"></span>r Pla<span class=\"__2 _275\"></span>n that h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>roved by the Bo<span class=\"__2 _275\"></span>ard of Direc<span class=\"__2 _275\"></span>tors and s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>lly<span class=\"__2 _275\"></span> exclud<span class=\"__2 _275\"></span>es f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re acqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y. These c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ow foreca<span class=\"__2 _275\"></span>sts a<span class=\"__2 _275\"></span>re consi<span class=\"__2 _275\"></span>stent with th<span class=\"__2 _275\"></span>ose us<span class=\"__2 _275\"></span>ed fo<span class=\"__2 _275\"></span>r the G<span class=\"__2 _275\"></span>roup\u2019s goin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ern a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> via<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sm<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>. Cas<span class=\"__2 _275\"></span>h \ufb02ows fo<span class=\"__2 _275\"></span>r a fu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r two ye<span class=\"__2 _275\"></span>ars a<span class=\"__2 _275\"></span>re base<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the Th<span class=\"__2 _275\"></span>ree Y<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ar Pl<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>. Ca<span class=\"__2 _275\"></span>sh<span class=\"__2 _2cc\"> </span>\ufb02ow forec<span class=\"__2 _275\"></span>asts i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n of pas<span class=\"__2 _275\"></span>t pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce a<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>ng wi<span class=\"__2 _275\"></span>th re\ufb02ec<span class=\"__2 _275\"></span>ting m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt\u2019s bes<span class=\"__2 _275\"></span>t esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tes of futu<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span>devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts in e<span class=\"__2 _275\"></span>ach of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s markets. Net ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ows inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eration of th<span class=\"__2 _275\"></span>e es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>ted cap<span class=\"__2 _275\"></span>ital expe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>iture<span class=\"__2 _2cc\"> </span>requi<span class=\"__2 _275\"></span>red to ach<span class=\"__2 _275\"></span>ieve the G<span class=\"__2 _275\"></span>roup\u2019s 2030 and 20<span class=\"__2 _275\"></span>50 e<span class=\"__2 _275\"></span>mis<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>ns c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mitm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts. A lo<span class=\"__2 _275\"></span>ng-t<span class=\"__2 _277\"></span>er<span class=\"__2 _275\"></span>m growth rate re\ufb02ecti<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e lower of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>extrapo<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ted cash \ufb02<span class=\"__2 _275\"></span>ow proje<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _277\"></span>term G<span class=\"__2 _275\"></span>DP rate for the c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ntr<span class=\"__2 _275\"></span>y of op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n is ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ied to the ye<span class=\"__2 _275\"></span>ar \ufb01<span class=\"__2 _275\"></span>ve cash<span class=\"__2 _275\"></span> \ufb02ows. T<span class=\"__2 _275\"></span>he we<span class=\"__2 _275\"></span>ighted a<span class=\"__2 _275\"></span>verage l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term growth rate use<span class=\"__2 _275\"></span>d in the i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ent testin<span class=\"__2 _275\"></span>g was 1<span class=\"__2 _275\"></span>.4% (2022: 1<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5%<span class=\"__2 _277\"></span>).<span class=\"__2 _2cc\"> </span>The a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ptions b<span class=\"__2 _275\"></span>eh<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>d the c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ow proje<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>lso take acco<span class=\"__2 _275\"></span>unt of the S<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>taina<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y Rev<span class=\"__2 _275\"></span>iew on p<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>e 6<span class=\"__2 _275\"></span>6. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup\u2019s<span class=\"__2 _2cc\"> </span>cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge r<span class=\"__2 _275\"></span>isk a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssm<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered th<span class=\"__2 _275\"></span>e transiti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>ts of cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge o<span class=\"__2 _275\"></span>n ou<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>ergy a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>ities i<span class=\"__2 _275\"></span>n a sce<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span> con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with 1.<span class=\"__2 _275\"></span>5\u00b0C war<span class=\"__2 _275\"></span>min<span class=\"__2 _275\"></span>g by 2050. W<span class=\"__2 _275\"></span>hil<span class=\"__2 _275\"></span>e the<span class=\"__2 _275\"></span>re will b<span class=\"__2 _275\"></span>e evolu<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>n the l<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>al e<span class=\"__2 _275\"></span>nviron<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt, the p<span class=\"__2 _275\"></span>ace of tec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d the introd<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tion of n<span class=\"__2 _275\"></span>ew form<span class=\"__2 _275\"></span>s of en<span class=\"__2 _275\"></span>ergy wi<span class=\"__2 _275\"></span>ll li<span class=\"__2 _275\"></span>kely see a red<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n in de<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d for foss<span class=\"__2 _275\"></span>il f<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ls over th<span class=\"__2 _275\"></span>e me<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>um to lon<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span>the G<span class=\"__2 _275\"></span>roup co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d tha<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>re is a sign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant o<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tu<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>ty a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le to our e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ergy bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>ses to sup<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t existi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd n<span class=\"__2 _275\"></span>ew<span class=\"__2 _2cc\"> </span>cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>rs as they red<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>e the<span class=\"__2 _275\"></span>ir us<span class=\"__2 _275\"></span>e of fossi<span class=\"__2 _275\"></span>l fu<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>s over the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>cad<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>. In p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>tic<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ar<span class=\"__2 _276\"></span>, our e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ergy bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>ses ca<span class=\"__2 _275\"></span>n ad<span class=\"__2 _275\"></span>d to the<span class=\"__2 _2cc\"> </span>range of p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts a<span class=\"__2 _275\"></span>nd se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ices th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">at we offe</span><span class=\"__2 _275\"></span>r whi<span class=\"__2 _275\"></span>le c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ng to use th<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets that we c<span class=\"__2 _275\"></span>urrently own<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup\u2019s cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge r<span class=\"__2 _275\"></span>isk a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>lso c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ered th<span class=\"__2 _275\"></span>e physi<span class=\"__2 _275\"></span>cal i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>ts of cli<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ate cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e on ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain of the G<span class=\"__2 _275\"></span>roup\u2019s<span class=\"__2 _2cc\"> </span>ass<span class=\"__2 _275\"></span>ets in a sce<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>rio c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sistent with 4<span class=\"__2 _275\"></span>.0\u00b0C wa<span class=\"__2 _275\"></span>rmi<span class=\"__2 _275\"></span>ng by 205<span class=\"__2 _275\"></span>0. Thi<span class=\"__2 _275\"></span>s ris<span class=\"__2 _275\"></span>k ass<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered b<span class=\"__2 _275\"></span>oth the ri<span class=\"__2 _275\"></span>sk of phys<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>l da<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span> to assets an<span class=\"__2 _275\"></span>d the p<span class=\"__2 _275\"></span>otential dis<span class=\"__2 _275\"></span>ru<span class=\"__2 _275\"></span>ption to our wi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns th<span class=\"__2 _275\"></span>at wou<span class=\"__2 _275\"></span>ld b<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>use<span class=\"__2 _275\"></span>d if the<span class=\"__2 _275\"></span>se sites were in<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>erab<span class=\"__2 _275\"></span>le fo<span class=\"__2 _275\"></span>r a cer<span class=\"__2 _275\"></span>tain<span class=\"__2 _275\"></span> pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>use of m<span class=\"__2 _275\"></span>ore freq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nt ad<span class=\"__2 _275\"></span>verse we<span class=\"__2 _275\"></span>athe<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Group c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed th<span class=\"__2 _275\"></span>at wh<span class=\"__2 _275\"></span>ils<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>re is a risk i<span class=\"__2 _275\"></span>n the m<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iu<span class=\"__2 _275\"></span>m<span class=\"__2 _2cc\"> </span>term to these as<span class=\"__2 _275\"></span>sets, th<span class=\"__2 _275\"></span>ese ri<span class=\"__2 _275\"></span>sks can b<span class=\"__2 _275\"></span>e f<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ly mi<span class=\"__2 _275\"></span>tiga<span class=\"__2 _275\"></span>ted throug<span class=\"__2 _275\"></span>h in<span class=\"__2 _275\"></span>crea<span class=\"__2 _275\"></span>sed p<span class=\"__2 _275\"></span>hysic<span class=\"__2 _275\"></span>al m<span class=\"__2 _275\"></span>itig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ures an<span class=\"__2 _275\"></span>d bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>pla<span class=\"__2 _275\"></span>nn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g. I<span class=\"__2 _275\"></span>n ad<span class=\"__2 _275\"></span>diti<span class=\"__2 _275\"></span>on, th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ma<span class=\"__2 _275\"></span>intain<span class=\"__2 _275\"></span>s ins<span class=\"__2 _275\"></span>uran<span class=\"__2 _275\"></span>ce cover a<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>ins<span class=\"__2 _275\"></span>t physi<span class=\"__2 _275\"></span>cal d<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d/<span class=\"__2 _282\"></span>or b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess i<span class=\"__2 _275\"></span>nterruptio<span class=\"__2 _275\"></span>n. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> ge<span class=\"__2 _275\"></span>ograp<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>cal d<span class=\"__2 _275\"></span>ivers<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of the G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>otential altern<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ve sou<span class=\"__2 _275\"></span>rces of sup<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>y als<span class=\"__2 _275\"></span>o me<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>s that th<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>k to the Grou<span class=\"__2 _275\"></span>p as a<span class=\"__2 _2cc\"> </span>who<span class=\"__2 _275\"></span>le is u<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>ikely to be m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l.<span class=\"__2 _2cc\"> </span>Ha<span class=\"__2 _275\"></span>vin<span class=\"__2 _275\"></span>g as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sed th<span class=\"__2 _275\"></span>ese s<span class=\"__2 _275\"></span>cen<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ios th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s con<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed th<span class=\"__2 _275\"></span>at, wh<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>e cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge i<span class=\"__2 _275\"></span>s an exis<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g an<span class=\"__2 _275\"></span>d evolvi<span class=\"__2 _275\"></span>ng r<span class=\"__2 _275\"></span>isk, i<span class=\"__2 _275\"></span>t do<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span>not warrant any a<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to the ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s use<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s impa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent testin<span class=\"__2 _275\"></span>g.<span class=\"__2 _2cc\"> </span>3.<span class=\"__2 _275\"></span>3 <span class=\"__2 _d_2\"> </span>IN<span class=\"__2 _275\"></span>T<span class=\"__2 _277\"></span>A<span class=\"__2 _275\"></span>NG<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>B<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>E AS<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>TS AN<span class=\"__2 _275\"></span>D G<span class=\"__2 _275\"></span>OO<span class=\"__2 _275\"></span>DWI<span class=\"__2 _275\"></span>LL <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>A present va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of the f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re cash \ufb02<span class=\"__2 _275\"></span>ows is cal<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>lated u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g a befo<span class=\"__2 _275\"></span>re-<span class=\"__2 _277\"></span>tax disc<span class=\"__2 _275\"></span>ount rate representi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s estimated<span class=\"__2 _275\"></span> before-<span class=\"__2 _277\"></span>tax wei<span class=\"__2 _275\"></span>ghted ave<span class=\"__2 _275\"></span>rage cos<span class=\"__2 _275\"></span>t of cap<span class=\"__2 _275\"></span>ital, adj<span class=\"__2 _275\"></span>usted to re\ufb02ec<span class=\"__2 _275\"></span>t risks a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ated with e<span class=\"__2 _275\"></span>ach CG<span class=\"__2 _275\"></span>U. Th<span class=\"__2 _275\"></span>e rang<span class=\"__2 _275\"></span>e of disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rates<span class=\"__2 _2cc\"> </span>app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed ran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d from 9<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span>8% to 11.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 9<span class=\"__2 _277\"></span>.8% to 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>K<span class=\"__2 _276\"></span>ey<span class=\"__2 _276\"></span> assumpt<span class=\"__2 _276\"></span>ions include management<span class=\"__2 _275\"></span>\u2019<span class=\"__2 _276\"></span>s est<span class=\"__2 _276\"></span>imate<span class=\"__2 _276\"></span>s of<span class=\"__2 _277\"></span> f<span class=\"__2 _275\"></span>utur<span class=\"__2 _276\"></span>e pr<span class=\"__2 _277\"></span>o\ufb01tabili<span class=\"__2 _276\"></span>ty<span class=\"__2 _277\"></span>, working capi<span class=\"__2 _276\"></span>t<span class=\"__2 _276\"></span>al mov<span class=\"__2 _277\"></span>em<span class=\"__2 _275\"></span>ents<span class=\"__2 _276\"></span> and capit<span class=\"__2 _277\"></span>al expenditur<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d dis<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>al p<span class=\"__2 _275\"></span>rocee<span class=\"__2 _275\"></span>ds o<span class=\"__2 _275\"></span>n prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent. C<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>h \ufb02ow forec<span class=\"__2 _275\"></span>asts a<span class=\"__2 _275\"></span>nd key assu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>re gen<span class=\"__2 _275\"></span>erall<span class=\"__2 _275\"></span>y determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed<span class=\"__2 _2cc\"> </span>bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n his<span class=\"__2 _275\"></span>torica<span class=\"__2 _275\"></span>l pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>nce tog<span class=\"__2 _275\"></span>ether w<span class=\"__2 _275\"></span>ith ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt<span class=\"__2 _275\"></span>\u2019s expectatio<span class=\"__2 _275\"></span>n of fu<span class=\"__2 _275\"></span>ture trends a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffec</span><span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g the in<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ustr<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd oth<span class=\"__2 _275\"></span>er<span class=\"__2 _2cc\"> </span>devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>itiati<span class=\"__2 _275\"></span>ves in th<span class=\"__2 _275\"></span>e bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>App<span class=\"__2 _275\"></span>ly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g thes<span class=\"__2 _275\"></span>e tech<span class=\"__2 _275\"></span>niq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s, n<span class=\"__2 _275\"></span>o im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>rge arose in 2023 (2022<span class=\"__2 _275\"></span>: ni<span class=\"__2 _275\"></span>l).<span class=\"__2 _2cc\"> </span>SE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>ITIVIT<span class=\"__2 _275\"></span>Y ANAL<span class=\"__2 _277\"></span>YSIS<span class=\"__2 _2cc\"> </span>Se<span class=\"__2 _275\"></span>nsiti<span class=\"__2 _275\"></span>vit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lysi<span class=\"__2 _275\"></span>s was pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d by inc<span class=\"__2 _275\"></span>reasi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unt rate by 1%, reduci<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _276\"></span>term growth rate by 0.3% and<span class=\"__2 _2cc\"> </span>de<span class=\"__2 _275\"></span>creas<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g cas<span class=\"__2 _275\"></span>h \ufb02ows by 10% wh<span class=\"__2 _275\"></span>ich res<span class=\"__2 _275\"></span>ulted in a<span class=\"__2 _275\"></span>n excess in th<span class=\"__2 _275\"></span>e recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt of al<span class=\"__2 _275\"></span>l 32 CGUs over th<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>r car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt<span class=\"__2 _2cc\"> </span>un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r ea<span class=\"__2 _275\"></span>ch ap<span class=\"__2 _275\"></span>proa<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>. Ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt be<span class=\"__2 _275\"></span>lieves th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>ny reason<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e in a<span class=\"__2 _275\"></span>ny of the key assum<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s wou<span class=\"__2 _275\"></span>ld n<span class=\"__2 _275\"></span>ot cau<span class=\"__2 _275\"></span>se the<span class=\"__2 _275\"></span> carr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g val<span class=\"__2 _275\"></span>ue of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill to exceed th<span class=\"__2 _275\"></span>e recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt.<span class=\"__2 _2cc\"> </span>3.4 <span class=\"__2 _278\"> </span>EQ<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>IT<span class=\"__2 _275\"></span>Y ACC<span class=\"__2 _277\"></span>O<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>NTE<span class=\"__2 _275\"></span>D I<span class=\"__2 _275\"></span>NVE<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>TME<span class=\"__2 _279\"></span>NTS<span class=\"__2 _2cc\"> </span>Equity account<span class=\"__2 _277\"></span>ed inve<span class=\"__2 _277\"></span>stments r<span class=\"__2 _277\"></span>epre<span class=\"__2 _277\"></span>sent the Group<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _282\"></span>s inter<span class=\"__2 _277\"></span>est<span class=\"__2 _277\"></span>s in certain entitie<span class=\"__2 _277\"></span>s where we e<span class=\"__2 _277\"></span>xer<span class=\"__2 _277\"></span>cise signi\ufb01cant in\ufb02uence and<span class=\"__2 _2cc\"> </span>generally hav<span class=\"__2 _277\"></span>e an equity holding of up to 5<span class=\"__2 _277\"></span>0%.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April<span class=\"__2 _294\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">26,843</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">27,134<span class=\"__2 _2cc\"> </span></span></span></span>Shar<span class=\"__2 _276\"></span>e of (los<span class=\"__2 _277\"></span>s)/pro<span class=\"__2 _277\"></span>\ufb01t af<span class=\"__2 _275\"></span>ter t<span class=\"__2 _277\"></span>ax<span class=\"__2 _354\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(692)</span><span class=\"__2 _8b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">314<span class=\"__2 _2cc\"> </span></span></span></span>Acquisition o<span class=\"__2 _277\"></span>f equit<span class=\"__2 _275\"></span>y account<span class=\"__2 _277\"></span>ed inves<span class=\"__2 _277\"></span>tments (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _15f_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">18,909</span><span class=\"__2 _433\"> </span></span><span class=\"ls1_2\">-<span class=\"__2 _2cc\"> </span></span>Disposals<span class=\"__2 _434\"> </span><span class=\"ff9_2 fc0_2 ls1_2 ws1_2\">-<span class=\"__2 _8b_2\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(935)<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span>change and other<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,729</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">330<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March<span class=\"__2 _436\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">47,789</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">26,843<span class=\"__2 _2cc\"> </span></span></span></span>Investm<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n ass<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>iates at 31 M<span class=\"__2 _275\"></span>arch 2023 i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>ntangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets of \u00a331<span class=\"__2 _275\"></span>.701 mill<span class=\"__2 _275\"></span>ion (<span class=\"__2 _275\"></span>2022: \u00a3<span class=\"__2 _275\"></span>19<span class=\"__2 _277\"></span>.107 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n).<span class=\"__2 _2cc\"> </span>Su<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>sed \ufb01<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l infor<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tion fo<span class=\"__2 _275\"></span>r the G<span class=\"__2 _275\"></span>roup\u2019s sha<span class=\"__2 _275\"></span>re of its investm<span class=\"__2 _275\"></span>ent in a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ates whi<span class=\"__2 _275\"></span>ch are ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nted for us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>meth<span class=\"__2 _275\"></span>od i<span class=\"__2 _275\"></span>s as fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Non-curr<span class=\"__2 _276\"></span>ent ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">59,570</span><span class=\"__2 _290\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">34,999<span class=\"__2 _2cc\"> </span></span></span></span>Curr<span class=\"__2 _276\"></span>ent ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _437\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">13,979</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">8,174<span class=\"__2 _2cc\"> </span></span></span></span>Non-curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _438\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(6,855)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,468)<span class=\"__2 _2cc\"> </span></span></span></span>Curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _439\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(18,905)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(14,862)<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">47,789</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">26,843<span class=\"__2 _2cc\"> </span></span></span>Details of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s princ<span class=\"__2 _275\"></span>ip<span class=\"__2 _275\"></span>al as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>tes are incl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup D<span class=\"__2 _275\"></span>irector<span class=\"__2 _275\"></span>y o<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>ge 2<span class=\"__2 _275\"></span>32.<span class=\"__2 _2cc\"> </span>3.5 INV<span class=\"__2 _277\"></span>E<span class=\"__2 _275\"></span>NT<span class=\"__2 _277\"></span>ORIES<span class=\"__2 _2cc\"> </span>Invent<span class=\"__2 _277\"></span>ories r<span class=\"__2 _277\"></span>epre<span class=\"__2 _276\"></span>sent as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s that we int<span class=\"__2 _276\"></span>end t<span class=\"__2 _276\"></span>o conv<span class=\"__2 _277\"></span>er<span class=\"__2 _275\"></span>t or sell in or<span class=\"__2 _276\"></span>der to gener<span class=\"__2 _277\"></span>ate r<span class=\"__2 _277\"></span>ev<span class=\"__2 _276\"></span>enue in the short term. The Gr<span class=\"__2 _277\"></span>oup<span class=\"__2 _277\"></span>\u2019<span class=\"__2 _282\"></span>s<span class=\"__2 _2cc\"> </span>invent<span class=\"__2 _277\"></span>ory consist<span class=\"__2 _277\"></span>s primarily of \ufb01nished goods, ne<span class=\"__2 _277\"></span>t of an allow<span class=\"__2 _277\"></span>ance for obs<span class=\"__2 _277\"></span>olescence<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Raw mat<span class=\"__2 _277\"></span>erials<span class=\"__2 _440\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">73,626</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">66,258<span class=\"__2 _2cc\"> </span></span></span></span>W<span class=\"__2 _277\"></span>ork in progr<span class=\"__2 _277\"></span>es<span class=\"__2 _277\"></span>s<span class=\"__2 _441\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,003</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">5,844<span class=\"__2 _2cc\"> </span></span></span></span>Finished goods<span class=\"__2 _e7_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,113,174</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,061,564<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">1,192,803</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,133,666<span class=\"__2 _2cc\"> </span></span></span>Write-<span class=\"__2 _276\"></span>downs of i<span class=\"__2 _275\"></span>nventories rec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>ed as a<span class=\"__2 _275\"></span>n expe<span class=\"__2 _275\"></span>nse w<span class=\"__2 _275\"></span>ithi<span class=\"__2 _275\"></span>n cost of s<span class=\"__2 _275\"></span>ale<span class=\"__2 _275\"></span>s am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted to \u00a316.<span class=\"__2 _275\"></span>3<span class=\"__2 _275\"></span>85 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n (2022: \u00a3<span class=\"__2 _275\"></span>2<span class=\"__2 _275\"></span>1.<span class=\"__2 _275\"></span>523 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n) and<span class=\"__2 _275\"></span> arose in th<span class=\"__2 _275\"></span>e no<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>al co<span class=\"__2 _275\"></span>urs<span class=\"__2 _275\"></span>e of acti<span class=\"__2 _275\"></span>viti<span class=\"__2 _275\"></span>es.<span class=\"__2 _2cc\"> </span>3.<span class=\"__2 _275\"></span>3 <span class=\"__2 _d_2\"> </span>IN<span class=\"__2 _275\"></span>T<span class=\"__2 _277\"></span>A<span class=\"__2 _275\"></span>NG<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>B<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>E AS<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>TS AN<span class=\"__2 _275\"></span>D G<span class=\"__2 _275\"></span>OO<span class=\"__2 _275\"></span>DWI<span class=\"__2 _275\"></span>LL <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>3.6 <span class=\"__2 _278\"> </span>TRADE AND OTHER RECE<span class=\"__2 _275\"></span>IV<span class=\"__2 _277\"></span>ABLES<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _282\"></span>rade and other r<span class=\"__2 _277\"></span>eceivable<span class=\"__2 _276\"></span>s mainly consis<span class=\"__2 _277\"></span>t of amounts o<span class=\"__2 _277\"></span>wed t<span class=\"__2 _276\"></span>o the Gr<span class=\"__2 _276\"></span>oup by cus<span class=\"__2 _277\"></span>tomers<span class=\"__2 _277\"></span>, net of an allo<span class=\"__2 _276\"></span>wance f<span class=\"__2 _277\"></span>or bad and<span class=\"__2 _2cc\"> </span>doubt<span class=\"__2 _277\"></span>ful debts<span class=\"__2 _276\"></span>, toge<span class=\"__2 _277\"></span>ther with prepayment<span class=\"__2 _277\"></span>s and accrued income<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022<span class=\"ls1_2 ws1_2\"> </span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>r<span class=\"__2 _277\"></span>ade receivable<span class=\"__2 _277\"></span>s<span class=\"__2 _442\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,939,528</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,086,578<span class=\"__2 _2cc\"> </span></span></span></span>Allow<span class=\"__2 _277\"></span>ance for impairment o<span class=\"__2 _277\"></span>f trade r<span class=\"__2 _276\"></span>eceivable<span class=\"__2 _277\"></span>s<span class=\"__2 _443\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(73,310)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(54,929)<span class=\"__2 _2cc\"> </span></span></span></span>Pr<span class=\"__2 _277\"></span>epayments and accrued income <span class=\"__2 _16a_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">296,352</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">313,648<span class=\"__2 _2cc\"> </span></span></span></span>V<span class=\"__2 _277\"></span>alue-added tax r<span class=\"__2 _277\"></span>ecov<span class=\"__2 _277\"></span>erable<span class=\"__2 _16b_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">24,800</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">43,711<span class=\"__2 _2cc\"> </span></span></span></span>Other debt<span class=\"__2 _277\"></span>ors<span class=\"__2 _16c_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">124,899</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">119,605<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">2,312,269</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,508,613<span class=\"__2 _2cc\"> </span></span></span>Infor<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>bo<span class=\"__2 _275\"></span>ut th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s e<span class=\"__2 _277\"></span>x<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>ure to credit an<span class=\"__2 _275\"></span>d m<span class=\"__2 _275\"></span>arket risks, a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>ses fo<span class=\"__2 _275\"></span>r trade rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s is in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>note 5.7<span class=\"__2 _282\"></span>. Th<span class=\"__2 _275\"></span>e ag<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d an<span class=\"__2 _275\"></span>alys<span class=\"__2 _275\"></span>is of the<span class=\"__2 _275\"></span>se b<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>es is a<span class=\"__2 _275\"></span>s foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>Gro<span class=\"__2 _276\"></span>ss tr<span class=\"__2 _277\"></span>ade receivable<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>rade r<span class=\"__2 _277\"></span>eceivables net <span class=\"ls1_2\"> </span>of allo<span class=\"__2 _276\"></span>wance f<span class=\"__2 _277\"></span>or impairment<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Not o<span class=\"__2 _276\"></span>ver<span class=\"__2 _277\"></span>due<span class=\"__2 _16d_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,601,048</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,760,825</span><span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">1,590,852</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,755,430<span class=\"__2 _2cc\"> </span></span></span></span>Le<span class=\"__2 _277\"></span>ss than 1 month o<span class=\"__2 _276\"></span>ver<span class=\"__2 _277\"></span>due<span class=\"__2 _af_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">193,373</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">194,240</span><span class=\"__2 _389\"> </span></span><span class=\"__2 _2cc\">186,806</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">188,461<span class=\"__2 _2cc\"> </span></span></span></span>1 \u2013 3 months ov<span class=\"__2 _277\"></span>erdue<span class=\"__2 _285\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">83,377</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">71,294</span><span class=\"__2 _9b_2\"> </span></span><span class=\"__2 _2cc\">70,768</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">66,269<span class=\"__2 _2cc\"> </span></span></span></span>3 \u2013 6 months ov<span class=\"__2 _277\"></span>erdue<span class=\"__2 _f3_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">28,985</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">26,625</span><span class=\"__2 _16e_1\"> </span></span><span class=\"__2 _2cc\">16,496</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">19,893<span class=\"__2 _2cc\"> </span></span></span></span>Over 6 months o<span class=\"__2 _277\"></span>verdue<span class=\"__2 _16f_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">32,745</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">33,594</span><span class=\"__2 _fb_1\"> </span></span><span class=\"__2 _2cc\">1,296</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,596<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">1,939,528</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,086,578</span><span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">1,866,218</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,031,649<span class=\"__2 _2cc\"> </span></span></span>The m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n the a<span class=\"__2 _275\"></span>llowan<span class=\"__2 _275\"></span>ce fo<span class=\"__2 _275\"></span>r im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent of trade re<span class=\"__2 _275\"></span>cei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>es d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e year i<span class=\"__2 _275\"></span>s as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April<span class=\"__2 _294\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">54,929</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">40,360<span class=\"__2 _2cc\"> </span></span></span></span>Allow<span class=\"__2 _277\"></span>ance for impairment r<span class=\"__2 _277\"></span>ecognised in the year<span class=\"__2 _444\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">23,808</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">17,556<span class=\"__2 _2cc\"> </span></span></span></span>Subsequent r<span class=\"__2 _277\"></span>ecov<span class=\"__2 _277\"></span>er<span class=\"__2 _275\"></span>y of amount<span class=\"__2 _277\"></span>s pre<span class=\"__2 _276\"></span>viously pr<span class=\"__2 _276\"></span>ovided f<span class=\"__2 _277\"></span>or<span class=\"__2 _445\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(480)</span><span class=\"__2 _7e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(832)<span class=\"__2 _2cc\"> </span></span></span></span>Amount<span class=\"__2 _276\"></span>s writ<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">ten off during the y</span><span class=\"__2 _277\"></span>ear<span class=\"__2 _446\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(10,525)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(5,884)<span class=\"__2 _2cc\"> </span></span></span></span>Arising on acquisition<span class=\"__2 _447\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,199</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">3,619<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>change <span class=\"__2 _448\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,379</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">110<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March<span class=\"__2 _436\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">73,310</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">54,929<span class=\"__2 _2cc\"> </span></span></span></span>The a<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owanc<span class=\"__2 _275\"></span>e for im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt ma<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ly rela<span class=\"__2 _275\"></span>tes t<span class=\"__2 _276\"></span>o trade an<span class=\"__2 _275\"></span>d othe<span class=\"__2 _275\"></span>r recei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>es b<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ces wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re over six m<span class=\"__2 _275\"></span>onths overdu<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span>3.7 <span class=\"__2 _278\"> </span>TR<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>D<span class=\"__2 _275\"></span>E AN<span class=\"__2 _275\"></span>D OTH<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>R PA<span class=\"__2 _282\"></span>Y<span class=\"__2 _277\"></span>AB<span class=\"__2 _275\"></span>LE<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>The Group<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _282\"></span>s trade and ot<span class=\"__2 _276\"></span>her payable<span class=\"__2 _277\"></span>s mainly consist o<span class=\"__2 _276\"></span>f amount<span class=\"__2 _276\"></span>s we o<span class=\"__2 _277\"></span>we to our s<span class=\"__2 _276\"></span>uppliers that hav<span class=\"__2 _277\"></span>e been either invoiced or<span class=\"__2 _2cc\"> </span>accrued and ar<span class=\"__2 _277\"></span>e due to be se<span class=\"__2 _277\"></span>ttled within 12 months.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>r<span class=\"__2 _277\"></span>ade payables<span class=\"__2 _ab_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,170,896</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,402,935<span class=\"__2 _2cc\"> </span></span></span></span>Other cr<span class=\"__2 _276\"></span>editor<span class=\"__2 _277\"></span>s and accruals <span class=\"__2 _449\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">927,423</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">895,758<span class=\"__2 _2cc\"> </span></span></span></span>P<span class=\"__2 _277\"></span>A<span class=\"__2 _282\"></span>YE and National Insur<span class=\"__2 _276\"></span>ance or equivalent<span class=\"__2 _369\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">23,192</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">23,425<span class=\"__2 _2cc\"> </span></span></span></span>V<span class=\"__2 _277\"></span>alue-added tax<span class=\"__2 _450\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">108,633</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">113,740<span class=\"__2 _2cc\"> </span></span></span></span>Gov<span class=\"__2 _277\"></span>ernment grant<span class=\"__2 _277\"></span>s (note 3<span class=\"__2 _276\"></span>.18)<span class=\"__2 _3e_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">31</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">16<span class=\"__2 _2cc\"> </span></span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st payable<span class=\"__2 _451\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">25,231</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">13,981<span class=\"__2 _2cc\"> </span></span></span></span>Amount<span class=\"__2 _276\"></span>s due in re<span class=\"__2 _277\"></span>spect of pr<span class=\"__2 _276\"></span>operty<span class=\"__2 _282\"></span>, plant and equipment<span class=\"__2 _452\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">24,492</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">18,850<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">3,279,898</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">3,468,705<span class=\"__2 _2cc\"> </span></span></span>3.8 <span class=\"__2 _278\"> </span>MO<span class=\"__2 _276\"></span>VEM<span class=\"__2 _275\"></span>ENT IN W<span class=\"__2 _277\"></span>O<span class=\"__2 _275\"></span>RKIN<span class=\"__2 _275\"></span>G CAPI<span class=\"__2 _277\"></span>T<span class=\"__2 _276\"></span>AL<span class=\"__2 _2cc\"> </span>W<span class=\"__2 _277\"></span>orking capit<span class=\"__2 _277\"></span>al repr<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>ents the net o<span class=\"__2 _277\"></span>f invent<span class=\"__2 _276\"></span>ories<span class=\"__2 _276\"></span>, tr<span class=\"__2 _276\"></span>ade and other r<span class=\"__2 _277\"></span>eceivables and tr<span class=\"__2 _277\"></span>ade and other pay<span class=\"__2 _276\"></span>ables<span class=\"__2 _276\"></span>. This not<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span> det<span class=\"__2 _277\"></span>ails the over<span class=\"__2 _277\"></span>all mov<span class=\"__2 _277\"></span>ement in the year under each of the<span class=\"__2 _277\"></span>se headings.<span class=\"__2 _2cc\"> </span>Invent<span class=\"__2 _277\"></span>ories <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>rade <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>and other<span class=\"__2 _2cc\"> </span>rec<span class=\"__2 _276\"></span>eivable<span class=\"__2 _276\"></span>s <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>rade <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>and other<span class=\"__2 _2cc\"> </span>payable<span class=\"__2 _276\"></span>s <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span>At 1 April 2<span class=\"__2 _276\"></span>022<span class=\"__2 _381\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,133,666</span><span class=\"__2 _11d_1\"> </span><span class=\"__2 _2cc\">2,508,613</span><span class=\"__2 _453\"> </span><span class=\"__2 _2cc\">(3,468,705)</span><span class=\"__2 _10d_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">173,574<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _277\"></span>r<span class=\"__2 _277\"></span>anslation adjustment<span class=\"__2 _17a\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">35,926</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">49,742</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(56,251)</span><span class=\"__2 _387\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">29,417<span class=\"__2 _2cc\"> </span></span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _17b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">53,329</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">36,760</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(65,775)</span><span class=\"__2 _387\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">24,314<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>ceptional it<span class=\"__2 _277\"></span>ems, inter<span class=\"__2 _277\"></span>est ac<span class=\"__2 _276\"></span>cruals, capit<span class=\"__2 _277\"></span>al accruals and other<span class=\"__2 _423\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _16e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">378</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(16,460)</span><span class=\"__2 _11b_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(16,082)<span class=\"__2 _2cc\"> </span></span></span></span></span>(Decr<span class=\"__2 _276\"></span>ease)/incr<span class=\"__2 _277\"></span>ease in working capit<span class=\"__2 _277\"></span>al (note 5<span class=\"__2 _277\"></span>.3)<span class=\"__2 _b3_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(30,118)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(283,224)</span><span class=\"__2 _17c\"> </span><span class=\"__2 _2cc\">327,293</span><span class=\"__2 _5c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">13,951<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>023<span class=\"__2 _17d\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,192,803</span><span class=\"__2 _10f_1\"> </span><span class=\"__2 _2cc\">2,312,269</span><span class=\"__2 _394\"> </span><span class=\"__2 _2cc\">(3,279,898)</span><span class=\"__2 _10d_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">225,174<span class=\"__2 _2cc\"> </span></span></span></span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span>At 1 April 2<span class=\"__2 _276\"></span>021<span class=\"__2 _375\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">685,950</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">1,689,372</span><span class=\"__2 _406\"> </span><span class=\"__2 _2cc\">(2,604,177)</span><span class=\"__2 _15b_1\"> </span><span class=\"__2 _2cc\">(228,855)<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _277\"></span>r<span class=\"__2 _277\"></span>anslation adjustment<span class=\"__2 _17e\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">15,299</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">4,383</span><span class=\"__2 _17f\"> </span><span class=\"__2 _2cc\">(2,471)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">17,211<span class=\"__2 _2cc\"> </span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _454\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">254,522</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">200,443</span><span class=\"__2 _403\"> </span><span class=\"__2 _2cc\">(229,336)</span><span class=\"__2 _403\"> </span><span class=\"__2 _2cc\">225,629<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span>ceptional it<span class=\"__2 _277\"></span>ems, inter<span class=\"__2 _277\"></span>est ac<span class=\"__2 _276\"></span>cruals, capit<span class=\"__2 _277\"></span>al accruals and other<span class=\"__2 _428\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _16e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">155</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(9,292)</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">(9,137)<span class=\"__2 _2cc\"> </span></span></span></span>Incr<span class=\"__2 _276\"></span>ease/(decr<span class=\"__2 _277\"></span>ease) in working capit<span class=\"__2 _277\"></span>al (note 5<span class=\"__2 _277\"></span>.3)<span class=\"__2 _4d_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">177,895</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">614,260</span><span class=\"__2 _17c\"> </span><span class=\"__2 _2cc\">(623,429)</span><span class=\"__2 _455\"> </span><span class=\"__2 _2cc\">168,726<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022<span class=\"__2 _456\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,133,666</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">2,508,613</span><span class=\"__2 _457\"> </span><span class=\"__2 _2cc\">(3,468,705)</span><span class=\"__2 _9c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">173,574<span class=\"__2 _2cc\"> </span></span></span></span>3<span class=\"__2 _275\"></span>.9 <span class=\"__2 _278\"> </span>CAS<span class=\"__2 _275\"></span>H A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D CA<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>H EQ<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>V<span class=\"__2 _276\"></span>ALE<span class=\"__2 _279\"></span>NTS<span class=\"__2 _2cc\"> </span>The majority of the Gr<span class=\"__2 _277\"></span>oup<span class=\"__2 _277\"></span>\u2019<span class=\"__2 _282\"></span>s cash and cash equiv<span class=\"__2 _277\"></span>alents ar<span class=\"__2 _276\"></span>e held in current ac<span class=\"__2 _277\"></span>counts and deposit ac<span class=\"__2 _277\"></span>counts with maturitie<span class=\"__2 _277\"></span>s of<span class=\"__2 _2cc\"> </span>up t<span class=\"__2 _276\"></span>o thre<span class=\"__2 _276\"></span>e months.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash at bank and in hand<span class=\"__2 _458\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">603,699</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">904,036<span class=\"__2 _2cc\"> </span></span></span></span>Short-t<span class=\"__2 _277\"></span>erm deposits<span class=\"__2 _459\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">818,050</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">490,236<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">1,421,749</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,394,272<span class=\"__2 _2cc\"> </span></span></span>Cas<span class=\"__2 _275\"></span>h at b<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>k ear<span class=\"__2 _275\"></span>ns interest a<span class=\"__2 _275\"></span>t \ufb02o<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g rates base<span class=\"__2 _275\"></span>d on d<span class=\"__2 _275\"></span>ail<span class=\"__2 _275\"></span>y ba<span class=\"__2 _275\"></span>nk d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osit rates. T<span class=\"__2 _275\"></span>he s<span class=\"__2 _275\"></span>ho<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>term d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osits<span class=\"__2 _275\"></span>, whi<span class=\"__2 _275\"></span>ch in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e ba<span class=\"__2 _275\"></span>nk<span class=\"__2 _275\"></span> an<span class=\"__2 _275\"></span>d mo<span class=\"__2 _275\"></span>ney m<span class=\"__2 _275\"></span>arket dep<span class=\"__2 _275\"></span>osi<span class=\"__2 _275\"></span>ts, are for p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s up to three mo<span class=\"__2 _275\"></span>nths a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>arn i<span class=\"__2 _275\"></span>nterest at the resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>tive sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _276\"></span>term de<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>it rates.<span class=\"__2 _2cc\"> </span>Cas<span class=\"__2 _275\"></span>h an<span class=\"__2 _275\"></span>d cas<span class=\"__2 _275\"></span>h eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>vale<span class=\"__2 _275\"></span>nts in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e the fo<span class=\"__2 _275\"></span>llowi<span class=\"__2 _275\"></span>ng fo<span class=\"__2 _275\"></span>r the p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>s of the G<span class=\"__2 _275\"></span>roup Ca<span class=\"__2 _275\"></span>sh Fl<span class=\"__2 _275\"></span>ow Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash and short-t<span class=\"__2 _277\"></span>erm deposit<span class=\"__2 _277\"></span>s<span class=\"__2 _10b_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,421,749</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,394,272<span class=\"__2 _2cc\"> </span></span></span></span>Bank ov<span class=\"__2 _277\"></span>erdr<span class=\"__2 _277\"></span>af<span class=\"__2 _275\"></span>ts<span class=\"__2 _460\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(50,543)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(67,668)<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">1,371,206</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,326,604<span class=\"__2 _2cc\"> </span></span></span>Ba<span class=\"__2 _275\"></span>nk overdraf<span class=\"__2 _275\"></span>ts a<span class=\"__2 _275\"></span>re inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d withi<span class=\"__2 _275\"></span>n cu<span class=\"__2 _275\"></span>rrent bo<span class=\"__2 _275\"></span>rrowing<span class=\"__2 _275\"></span>s (note 3.<span class=\"__2 _277\"></span>1<span class=\"__2 _275\"></span>1) in the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce S<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>et.<span class=\"__2 _2cc\"> </span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>3<span class=\"__2 _275\"></span>.1<span class=\"__2 _279\"></span>0 <span class=\"__2 _278\"> </span>DE<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>IV<span class=\"__2 _277\"></span>A<span class=\"__2 _277\"></span>TIVE F<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>NAN<span class=\"__2 _275\"></span>CIAL I<span class=\"__2 _275\"></span>NSTR<span class=\"__2 _275\"></span>UM<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NTS<span class=\"__2 _2cc\"> </span>Derivativ<span class=\"__2 _277\"></span>es ar<span class=\"__2 _276\"></span>e \ufb01nancial instrument<span class=\"__2 _277\"></span>s that derive their v<span class=\"__2 _277\"></span>alue from the price o<span class=\"__2 _276\"></span>f underlying items s<span class=\"__2 _276\"></span>uch as int<span class=\"__2 _276\"></span>er<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t rat<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>, foreign<span class=\"__2 _2cc\"> </span>ex<span class=\"__2 _277\"></span>change rat<span class=\"__2 _277\"></span>es, c<span class=\"__2 _277\"></span>ommodities or other indice<span class=\"__2 _277\"></span>s. This not<span class=\"__2 _276\"></span>e det<span class=\"__2 _277\"></span>ails the derivative \ufb01nanc<span class=\"__2 _276\"></span>ial instrument<span class=\"__2 _277\"></span>s used by the Gr<span class=\"__2 _277\"></span>oup to<span class=\"__2 _2cc\"> </span>hedge certain ris<span class=\"__2 _276\"></span>k expo<span class=\"__2 _277\"></span>sures aris<span class=\"__2 _276\"></span>ing fr<span class=\"__2 _276\"></span>om operat<span class=\"__2 _276\"></span>ional, \ufb01nancing and inve<span class=\"__2 _277\"></span>stment activitie<span class=\"__2 _276\"></span>s. The<span class=\"__2 _277\"></span>se derivativ<span class=\"__2 _276\"></span>es ar<span class=\"__2 _277\"></span>e held at<span class=\"__2 _2cc\"> </span>fair v<span class=\"__2 _277\"></span>alue.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Non-current as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Cr<span class=\"__2 _276\"></span>os<span class=\"__2 _277\"></span>s currency int<span class=\"__2 _276\"></span>er<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t rat<span class=\"__2 _277\"></span>e swaps \u2013 f<span class=\"__2 _277\"></span>air value hedge<span class=\"__2 _276\"></span>s<span class=\"__2 _461\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">38,528</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">72,122<span class=\"__2 _2cc\"> </span></span></span></span>Cr<span class=\"__2 _276\"></span>os<span class=\"__2 _277\"></span>s currency int<span class=\"__2 _276\"></span>er<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t rat<span class=\"__2 _277\"></span>e swaps \u2013 cas<span class=\"__2 _276\"></span>h \ufb02ow hedge<span class=\"__2 _277\"></span>s<span class=\"__2 _fe_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">49,615</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">38,606<span class=\"__2 _2cc\"> </span></span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st r<span class=\"__2 _276\"></span>at<span class=\"__2 _276\"></span>e sw<span class=\"__2 _277\"></span>aps \u2013 fair v<span class=\"__2 _277\"></span>alue hedges<span class=\"__2 _d3_1\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _325\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,737<span class=\"__2 _2cc\"> </span></span></span>Commodity forw<span class=\"__2 _277\"></span>ard contr<span class=\"__2 _277\"></span>acts \u2013 cash \ufb02o<span class=\"__2 _277\"></span>w hedges<span class=\"__2 _462\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,056</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">6,113<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">89,199</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">118,578<span class=\"__2 _2cc\"> </span></span></span>Current as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Cr<span class=\"__2 _276\"></span>os<span class=\"__2 _277\"></span>s currency int<span class=\"__2 _276\"></span>er<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t rat<span class=\"__2 _277\"></span>e swaps \u2013 f<span class=\"__2 _277\"></span>air value hedge<span class=\"__2 _276\"></span>s<span class=\"__2 _461\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">44,458</span><span class=\"__2 _427\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _2cc\"> </span></span>Cr<span class=\"__2 _276\"></span>os<span class=\"__2 _277\"></span>s currency int<span class=\"__2 _276\"></span>er<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t rat<span class=\"__2 _277\"></span>e swaps \u2013 cas<span class=\"__2 _276\"></span>h \ufb02ow hedge<span class=\"__2 _277\"></span>s<span class=\"__2 _463\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,574</span><span class=\"__2 _427\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _2cc\"> </span></span>Curr<span class=\"__2 _276\"></span>ency sw<span class=\"__2 _277\"></span>aps \u2013 not designat<span class=\"__2 _277\"></span>ed as hedges<span class=\"__2 _375\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">880</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">554<span class=\"__2 _2cc\"> </span></span></span></span>For<span class=\"__2 _276\"></span>eign ex<span class=\"__2 _277\"></span>change forw<span class=\"__2 _277\"></span>ard contr<span class=\"__2 _277\"></span>acts \u2013 cash \ufb02o<span class=\"__2 _277\"></span>w hedges<span class=\"__2 _374\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">502</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">765<span class=\"__2 _2cc\"> </span></span></span></span>For<span class=\"__2 _276\"></span>eign ex<span class=\"__2 _277\"></span>change forw<span class=\"__2 _277\"></span>ard contr<span class=\"__2 _277\"></span>acts \u2013 not de<span class=\"__2 _277\"></span>signated as hedges<span class=\"__2 _18a\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">14</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">19<span class=\"__2 _2cc\"> </span></span></span></span>Commodity forw<span class=\"__2 _277\"></span>ard contr<span class=\"__2 _277\"></span>acts \u2013 cash \ufb02o<span class=\"__2 _277\"></span>w hedges<span class=\"__2 _462\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,705</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">94,152<span class=\"__2 _2cc\"> </span></span></span></span>Commodity forw<span class=\"__2 _277\"></span>ard contr<span class=\"__2 _277\"></span>acts \u2013 not de<span class=\"__2 _277\"></span>signated as hedge<span class=\"__2 _277\"></span>s<span class=\"__2 _17b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,125</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">11,871<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">59,258</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">107,361<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _277\"></span>ota<span class=\"__2 _275\"></span>l<span class=\"__2 _275\"></span> a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>ets<span class=\"__2 _18b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">148,457</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">225,939<span class=\"__2 _2cc\"> </span></span></span></span>Non-current liabilitie<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st r<span class=\"__2 _276\"></span>at<span class=\"__2 _276\"></span>e sw<span class=\"__2 _277\"></span>aps \u2013 fair v<span class=\"__2 _277\"></span>alue hedges<span class=\"__2 _d6_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(35,451)</span><span class=\"__2 _290\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(8,398)<span class=\"__2 _2cc\"> </span></span></span></span>Commodity forw<span class=\"__2 _277\"></span>ard contr<span class=\"__2 _277\"></span>acts \u2013 cash \ufb02o<span class=\"__2 _277\"></span>w hedges<span class=\"__2 _18c\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(5,134)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,932)<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">(40,585)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(10,330)<span class=\"__2 _2cc\"> </span></span></span>Current liabilitie<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Curr<span class=\"__2 _276\"></span>ency sw<span class=\"__2 _277\"></span>aps \u2013 not designat<span class=\"__2 _277\"></span>ed as hedges<span class=\"__2 _18d\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(517)</span><span class=\"__2 _7e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(558)<span class=\"__2 _2cc\"> </span></span></span></span>For<span class=\"__2 _276\"></span>eign ex<span class=\"__2 _277\"></span>change forw<span class=\"__2 _277\"></span>ard contr<span class=\"__2 _277\"></span>acts \u2013 cash \ufb02o<span class=\"__2 _277\"></span>w hedges<span class=\"__2 _18e\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,063)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,094)<span class=\"__2 _2cc\"> </span></span></span></span>For<span class=\"__2 _276\"></span>eign ex<span class=\"__2 _277\"></span>change forw<span class=\"__2 _277\"></span>ard contr<span class=\"__2 _277\"></span>acts \u2013 not de<span class=\"__2 _277\"></span>signated as hedges<span class=\"__2 _18f\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(16)</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(49)<span class=\"__2 _2cc\"> </span></span></span></span>Commodity forw<span class=\"__2 _277\"></span>ard contr<span class=\"__2 _277\"></span>acts \u2013 cash \ufb02o<span class=\"__2 _277\"></span>w hedges<span class=\"__2 _464\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(34,505)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(6,101)<span class=\"__2 _2cc\"> </span></span></span></span>Commodity forw<span class=\"__2 _277\"></span>ard contr<span class=\"__2 _277\"></span>acts \u2013 not de<span class=\"__2 _277\"></span>signated as hedge<span class=\"__2 _277\"></span>s<span class=\"__2 _c3_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(6,240)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(20,832)<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">(42,341)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(28,634)<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al liabilities<span class=\"__2 _465\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(82,926)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(38,964)<span class=\"__2 _2cc\"> </span></span></span></span>Net as<span class=\"__2 _277\"></span>set arising on deriv<span class=\"__2 _277\"></span>ative \ufb01nancial instrument<span class=\"__2 _277\"></span>s<span class=\"__2 _464\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">65,531</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">186,975<span class=\"__2 _2cc\"> </span></span></span></span>The f<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ll fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of a he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>rivati<span class=\"__2 _275\"></span>ve is cl<span class=\"__2 _275\"></span>ass<span class=\"__2 _275\"></span>i\ufb01e<span class=\"__2 _275\"></span>d as a n<span class=\"__2 _275\"></span>on-cu<span class=\"__2 _275\"></span>rrent as<span class=\"__2 _275\"></span>set or n<span class=\"__2 _275\"></span>on-cu<span class=\"__2 _275\"></span>rrent li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y if th<span class=\"__2 _275\"></span>e rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ma<span class=\"__2 _275\"></span>turi<span class=\"__2 _275\"></span>ty of<span class=\"__2 _275\"></span> the h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d item is m<span class=\"__2 _275\"></span>ore tha<span class=\"__2 _275\"></span>n 12 mo<span class=\"__2 _275\"></span>nths an<span class=\"__2 _275\"></span>d as a c<span class=\"__2 _275\"></span>urrent a<span class=\"__2 _275\"></span>sset or c<span class=\"__2 _275\"></span>urrent l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y if the m<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>rit<span class=\"__2 _275\"></span>y of th<span class=\"__2 _275\"></span>e he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed item i<span class=\"__2 _275\"></span>s les<span class=\"__2 _275\"></span>s tha<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>12 mon<span class=\"__2 _277\"></span>ths.<span class=\"__2 _2cc\"> </span>I<span class=\"__2 _275\"></span>NTE<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>T R<span class=\"__2 _279\"></span>A<span class=\"__2 _276\"></span>TE SWAP<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>The n<span class=\"__2 _275\"></span>otio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l pri<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ipa<span class=\"__2 _275\"></span>l am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of the o<span class=\"__2 _275\"></span>uts<span class=\"__2 _275\"></span>tandi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>nterest rat<span class=\"__2 _277\"></span>e swa<span class=\"__2 _275\"></span>p contrac<span class=\"__2 _275\"></span>ts des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated as fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39 at<span class=\"__2 _275\"></span> 31 M<span class=\"__2 _275\"></span>arch 2023 tot<span class=\"__2 _277\"></span>al \u00a3<span class=\"__2 _275\"></span>19<span class=\"__2 _275\"></span>2.<span class=\"__2 _275\"></span>5 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd \u20ac<span class=\"__2 _275\"></span>260.0 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n. At 31 M<span class=\"__2 _275\"></span>arch 2023, th<span class=\"__2 _275\"></span>e \ufb01xed i<span class=\"__2 _275\"></span>nterest rat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>s var<span class=\"__2 _275\"></span>y f<span class=\"__2 _275\"></span>rom 1.96<span class=\"__2 _277\"></span>% to 4.<span class=\"__2 _275\"></span>49% an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span> \ufb02o<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g rates are base<span class=\"__2 _275\"></span>d on sterl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g SON<span class=\"__2 _275\"></span>IA a<span class=\"__2 _275\"></span>nd EU<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>IB<span class=\"__2 _275\"></span>OR<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>CRO<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>S CU<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>NCY I<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>TE<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>T R<span class=\"__2 _275\"></span>ATE SWAPS<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup u<span class=\"__2 _275\"></span>tili<span class=\"__2 _275\"></span>ses cross c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rency i<span class=\"__2 _275\"></span>nterest rate sw<span class=\"__2 _276\"></span>aps to swap \ufb01xed rate US do<span class=\"__2 _275\"></span>lla<span class=\"__2 _275\"></span>r de<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted debt of $<span class=\"__2 _275\"></span>55<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>.0 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n into<span class=\"__2 _2cc\"> </span>\ufb02o<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g rate st<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>rl<span class=\"__2 _275\"></span>ing d<span class=\"__2 _275\"></span>ebt of \u00a3<span class=\"__2 _275\"></span>128.<span class=\"__2 _275\"></span>6<span class=\"__2 _275\"></span>62 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd \ufb02<span class=\"__2 _275\"></span>oa<span class=\"__2 _275\"></span>ting rate euro de<span class=\"__2 _275\"></span>bt of \u20ac26<span class=\"__2 _275\"></span>3.<span class=\"__2 _275\"></span>839 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n, wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n sterli<span class=\"__2 _275\"></span>ng SO<span class=\"__2 _275\"></span>NI<span class=\"__2 _275\"></span>A<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d EUR<span class=\"__2 _275\"></span>IB<span class=\"__2 _275\"></span>OR resp<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ctivel<span class=\"__2 _275\"></span>y. A<span class=\"__2 _277\"></span>t 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2023 the \ufb01xed i<span class=\"__2 _275\"></span>nterest rat<span class=\"__2 _276\"></span>es var<span class=\"__2 _275\"></span>y f<span class=\"__2 _275\"></span>rom 4.0<span class=\"__2 _275\"></span>4% t<span class=\"__2 _276\"></span>o 4.<span class=\"__2 _275\"></span>5<span class=\"__2 _275\"></span>3%. Th<span class=\"__2 _275\"></span>ese swap<span class=\"__2 _275\"></span>s are des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated as<span class=\"__2 _275\"></span> fair val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>es un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup u<span class=\"__2 _275\"></span>tili<span class=\"__2 _275\"></span>ses cross c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rency i<span class=\"__2 _275\"></span>nterest rate sw<span class=\"__2 _276\"></span>aps to swap \ufb01xed rate US do<span class=\"__2 _275\"></span>lla<span class=\"__2 _275\"></span>r de<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted debt of $<span class=\"__2 _275\"></span>317<span class=\"__2 _277\"></span>.0 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on i<span class=\"__2 _275\"></span>nto \ufb01xed<span class=\"__2 _2cc\"> </span>rat<span class=\"__2 _276\"></span>e sterli<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ebt of \u00a361.189 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>ion a<span class=\"__2 _275\"></span>nd \ufb01<span class=\"__2 _275\"></span>xed rate euro debt of \u20ac<span class=\"__2 _275\"></span>16<span class=\"__2 _275\"></span>3.0<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>5 mil<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>. At 31 Ma<span class=\"__2 _275\"></span>rch 2023 the \ufb01xed U<span class=\"__2 _275\"></span>S do<span class=\"__2 _275\"></span>lla<span class=\"__2 _275\"></span>r interest rates<span class=\"__2 _2cc\"> </span>var<span class=\"__2 _275\"></span>y f<span class=\"__2 _275\"></span>rom 4.0<span class=\"__2 _275\"></span>4% t<span class=\"__2 _277\"></span>o 4<span class=\"__2 _275\"></span>.98% and th<span class=\"__2 _275\"></span>e averag<span class=\"__2 _275\"></span>e swapp<span class=\"__2 _275\"></span>ed \ufb01<span class=\"__2 _275\"></span>xed rates for sterli<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>uro were 4.<span class=\"__2 _275\"></span>47% and 3.7<span class=\"__2 _277\"></span>4% resp<span class=\"__2 _275\"></span>ecti<span class=\"__2 _275\"></span>vely. Thes<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>swaps are de<span class=\"__2 _275\"></span>sig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted as cas<span class=\"__2 _275\"></span>h \ufb02ow h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ges u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er I<span class=\"__2 _275\"></span>AS 39<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>CURRENC<span class=\"__2 _277\"></span>Y SW<span class=\"__2 _277\"></span>APS<span class=\"__2 _2cc\"> </span>Du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ed 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2023, the G<span class=\"__2 _275\"></span>roup e<span class=\"__2 _275\"></span>ntered into curren<span class=\"__2 _275\"></span>cy swaps to ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy r<span class=\"__2 _275\"></span>isk rel<span class=\"__2 _275\"></span>ated to the fu<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g of<span class=\"__2 _2cc\"> </span>cer<span class=\"__2 _275\"></span>tain a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. The p<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ipa<span class=\"__2 _275\"></span>l am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of ou<span class=\"__2 _275\"></span>tstand<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>y swaps at 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2023 to<span class=\"__2 _277\"></span>tal \u00a3<span class=\"__2 _275\"></span>50.033 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n (2022:<span class=\"__2 _275\"></span> \u00a3180.570 million)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>FORW<span class=\"__2 _277\"></span>ARD<span class=\"__2 _276\"></span> FOREIGN EX<span class=\"__2 _277\"></span>CHANGE<span class=\"__2 _276\"></span> CON<span class=\"__2 _277\"></span>TRACTS<span class=\"__2 _2cc\"> </span>The n<span class=\"__2 _275\"></span>otio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l pri<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ipa<span class=\"__2 _275\"></span>l am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of ou<span class=\"__2 _275\"></span>tstand<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g for<span class=\"__2 _275\"></span>ward foreig<span class=\"__2 _275\"></span>n exchan<span class=\"__2 _275\"></span>ge c<span class=\"__2 _275\"></span>ontracts a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023 tot<span class=\"__2 _277\"></span>al \u00a3<span class=\"__2 _275\"></span>114<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>6<span class=\"__2 _275\"></span>86 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022:<span class=\"__2 _275\"></span> \u00a3142.703 mill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n). Gains a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ses reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h \ufb02ow h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge rese<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ve in eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y (note 4.2) a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023 on fo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ward<span class=\"__2 _2cc\"> </span>foreig<span class=\"__2 _275\"></span>n exchan<span class=\"__2 _275\"></span>ge c<span class=\"__2 _275\"></span>ontracts d<span class=\"__2 _275\"></span>esi<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ated as ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ow he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>es un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39 wi<span class=\"__2 _275\"></span>ll b<span class=\"__2 _275\"></span>e rele<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d to the In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement at va<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>us<span class=\"__2 _2cc\"> </span>dates up to 12 mo<span class=\"__2 _275\"></span>nths af<span class=\"__2 _279\"></span>ter the repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te.<span class=\"__2 _2cc\"> </span>COMMODI<span class=\"__2 _277\"></span>T<span class=\"__2 _275\"></span>Y PRICE<span class=\"__2 _277\"></span> FORW<span class=\"__2 _277\"></span>ARD C<span class=\"__2 _277\"></span>ONTRACT<span class=\"__2 _277\"></span>S<span class=\"__2 _2cc\"> </span>The n<span class=\"__2 _275\"></span>otio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l pri<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ipa<span class=\"__2 _275\"></span>l am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of ou<span class=\"__2 _275\"></span>tstand<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g for<span class=\"__2 _275\"></span>ward com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>odi<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y contract<span class=\"__2 _275\"></span>s at 31 M<span class=\"__2 _275\"></span>arch 2023 tot<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>l \u00a3498.<span class=\"__2 _275\"></span>5<span class=\"__2 _275\"></span>87 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on (2022<span class=\"__2 _275\"></span>:<span class=\"__2 _2cc\"> </span>\u00a3<span class=\"__2 _275\"></span>26<span class=\"__2 _276\"></span>7<span class=\"__2 _282\"></span>.18<span class=\"__2 _275\"></span>4 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>ion). Ga<span class=\"__2 _275\"></span>ins a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>oss<span class=\"__2 _275\"></span>es reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in the c<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>h \ufb02ow he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e reser<span class=\"__2 _279\"></span>ve in eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y (n<span class=\"__2 _275\"></span>ot<span class=\"__2 _276\"></span>e 4.<span class=\"__2 _275\"></span>2) a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023 on fo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ward<span class=\"__2 _2cc\"> </span>com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>odi<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y contracts d<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated as c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ow he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>es un<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>er IA<span class=\"__2 _275\"></span>S 39 will b<span class=\"__2 _275\"></span>e rele<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d to the In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement a<span class=\"__2 _275\"></span>t vario<span class=\"__2 _275\"></span>us d<span class=\"__2 _275\"></span>ates<span class=\"__2 _2cc\"> </span>up to 5 years af<span class=\"__2 _279\"></span>ter the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te.<span class=\"__2 _2cc\"> </span>3<span class=\"__2 _275\"></span>.1<span class=\"__2 _275\"></span>1 <span class=\"__2 _278\"> </span>BO<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>ROWI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>GS AN<span class=\"__2 _279\"></span>D LE<span class=\"__2 _275\"></span>AS<span class=\"__2 _275\"></span>E C<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>DI<span class=\"__2 _275\"></span>TO<span class=\"__2 _275\"></span>RS<span class=\"__2 _2cc\"> </span>The Group ut<span class=\"__2 _276\"></span>ilise<span class=\"__2 _277\"></span>s long-term debt funding t<span class=\"__2 _277\"></span>ogether with commit<span class=\"__2 _277\"></span>ted cr<span class=\"__2 _277\"></span>edit lines with our r<span class=\"__2 _277\"></span>elationship banks<span class=\"__2 _277\"></span>. W<span class=\"__2 _277\"></span>e use<span class=\"__2 _2cc\"> </span>derivativ<span class=\"__2 _277\"></span>es t<span class=\"__2 _276\"></span>o manage risk<span class=\"__2 _277\"></span>s ass<span class=\"__2 _276\"></span>ociat<span class=\"__2 _276\"></span>ed with int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st r<span class=\"__2 _277\"></span>ates and f<span class=\"__2 _277\"></span>oreign e<span class=\"__2 _277\"></span>xchange<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Non-current<span class=\"__2 _2cc\"> </span>Unsecur<span class=\"__2 _277\"></span>ed Note<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _442\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,898,591</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,544,822<span class=\"__2 _2cc\"> </span></span></span></span>Bank borr<span class=\"__2 _276\"></span>owings<span class=\"__2 _466\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">35,168</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">388,660<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al borro<span class=\"__2 _277\"></span>wings<span class=\"__2 _447\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,933,759</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,933,482<span class=\"__2 _2cc\"> </span></span></span></span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors (not<span class=\"__2 _276\"></span>e 3.12)<span class=\"__2 _4a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">275,388</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">273,164<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al non-current borr<span class=\"__2 _277\"></span>owings and lease cr<span class=\"__2 _277\"></span>editor<span class=\"__2 _277\"></span>s<span class=\"__2 _467\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,209,147</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,206,646<span class=\"__2 _2cc\"> </span></span></span></span>Current<span class=\"__2 _2cc\"> </span>Unsecur<span class=\"__2 _277\"></span>ed Note<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _ab_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">270,313</span><span class=\"__2 _324\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _2cc\"> </span></span>Bank borr<span class=\"__2 _276\"></span>owings<span class=\"__2 _466\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">50,543</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">67,668<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al borro<span class=\"__2 _277\"></span>wings<span class=\"__2 _468\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">320,856</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">67,668<span class=\"__2 _2cc\"> </span></span></span></span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors (not<span class=\"__2 _276\"></span>e 3.12)<span class=\"__2 _3a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">71,158</span><span class=\"__2 _290\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">63,538<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al current borr<span class=\"__2 _277\"></span>owings and lease cr<span class=\"__2 _277\"></span>editor<span class=\"__2 _277\"></span>s<span class=\"__2 _469\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">392,014</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">131,206<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al borro<span class=\"__2 _277\"></span>wings and lease credit<span class=\"__2 _277\"></span>ors<span class=\"__2 _de_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,601,161</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,337,852<span class=\"__2 _2cc\"> </span></span></span></span>The m<span class=\"__2 _275\"></span>at<span class=\"__2 _275\"></span>urit<span class=\"__2 _275\"></span>y of n<span class=\"__2 _275\"></span>on-cu<span class=\"__2 _275\"></span>rrent bo<span class=\"__2 _275\"></span>rrowing<span class=\"__2 _275\"></span>s is as fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Betw<span class=\"__2 _277\"></span>een 1 and 2 years<span class=\"__2 _470\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">390,882</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">310,955<span class=\"__2 _2cc\"> </span></span></span></span>Betw<span class=\"__2 _277\"></span>een 2 and 5 years<span class=\"__2 _471\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">754,802</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,111,059<span class=\"__2 _2cc\"> </span></span></span></span>Over 5 y<span class=\"__2 _277\"></span>ears<span class=\"__2 _472\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,063,463</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">784,632<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">2,209,147</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,206,646<span class=\"__2 _2cc\"> </span></span></span>3.<span class=\"__2 _282\"></span>10 <span class=\"__2 _d_2\"> </span>DERIV<span class=\"__2 _277\"></span>A<span class=\"__2 _277\"></span>TIVE FINANCIAL INSTRU<span class=\"__2 _275\"></span>ME<span class=\"__2 _275\"></span>NTS <span class=\"__2 _276\"></span><span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>BANK<span class=\"__2 _276\"></span> BORRO<span class=\"__2 _277\"></span>WINGS<span class=\"__2 _2cc\"> </span>Interest on b<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>k bo<span class=\"__2 _275\"></span>rrowing<span class=\"__2 _275\"></span>s is at \ufb02<span class=\"__2 _275\"></span>oati<span class=\"__2 _275\"></span>ng rates set in ad<span class=\"__2 _275\"></span>van<span class=\"__2 _275\"></span>ce for p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>iod<span class=\"__2 _275\"></span>s rang<span class=\"__2 _275\"></span>ing f<span class=\"__2 _275\"></span>rom overn<span class=\"__2 _275\"></span>ight to six m<span class=\"__2 _275\"></span>onth<span class=\"__2 _275\"></span>s by reference to<span class=\"__2 _2cc\"> </span>inter<span class=\"__2 _277\"></span>-bank i<span class=\"__2 _275\"></span>nterest rates (EURI<span class=\"__2 _275\"></span>BO<span class=\"__2 _275\"></span>R, s<span class=\"__2 _275\"></span>terlin<span class=\"__2 _275\"></span>g SO<span class=\"__2 _275\"></span>NI<span class=\"__2 _275\"></span>A an<span class=\"__2 _275\"></span>d US$ S<span class=\"__2 _275\"></span>OFR<span class=\"__2 _275\"></span>) an<span class=\"__2 _275\"></span>d con<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ently fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue a<span class=\"__2 _275\"></span>pproxim<span class=\"__2 _275\"></span>ates car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unts<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as a \u00a3<span class=\"__2 _275\"></span>80<span class=\"__2 _275\"></span>0 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n \ufb01ve-year co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>ted revolvin<span class=\"__2 _275\"></span>g cred<span class=\"__2 _275\"></span>it fac<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y with ten relati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>shi<span class=\"__2 _275\"></span>p ba<span class=\"__2 _275\"></span>nks: B<span class=\"__2 _275\"></span>arcl<span class=\"__2 _275\"></span>ays, B<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>P Parib<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span>Da<span class=\"__2 _275\"></span>nske Ba<span class=\"__2 _275\"></span>nk, H<span class=\"__2 _275\"></span>SB<span class=\"__2 _275\"></span>C, IN<span class=\"__2 _275\"></span>G, J.P<span class=\"__2 _277\"></span>. Morga<span class=\"__2 _275\"></span>n, N<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l Westmin<span class=\"__2 _275\"></span>ster B<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>k, B<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>k of Irela<span class=\"__2 _275\"></span>nd, C<span class=\"__2 _275\"></span>itib<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>k an<span class=\"__2 _275\"></span>d T<span class=\"__2 _277\"></span>oronto Dom<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n. Th<span class=\"__2 _275\"></span>e fa<span class=\"__2 _275\"></span>cil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>mat<span class=\"__2 _275\"></span>ures in M<span class=\"__2 _275\"></span>arch 2027 an<span class=\"__2 _275\"></span>d \u00a3765 mill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>rawn at 31 Ma<span class=\"__2 _275\"></span>rch 2023. Th<span class=\"__2 _275\"></span>e drawi<span class=\"__2 _275\"></span>ng at th<span class=\"__2 _275\"></span>at d<span class=\"__2 _275\"></span>ate was at a \ufb02o<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g rate of<span class=\"__2 _2cc\"> </span>3.<span class=\"__2 _275\"></span>5<span class=\"__2 _275\"></span>4%. Th<span class=\"__2 _275\"></span>e Group h<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>d vario<span class=\"__2 _275\"></span>us othe<span class=\"__2 _275\"></span>r un<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>ted ba<span class=\"__2 _275\"></span>nk fa<span class=\"__2 _275\"></span>cil<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le at 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2023.<span class=\"__2 _2cc\"> </span>UNSECURED NO<span class=\"__2 _277\"></span>TES<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup\u2019s Uns<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ured N<span class=\"__2 _275\"></span>ot<span class=\"__2 _276\"></span>es wh<span class=\"__2 _275\"></span>ich fa<span class=\"__2 _275\"></span>ll d<span class=\"__2 _275\"></span>ue b<span class=\"__2 _275\"></span>etwee<span class=\"__2 _275\"></span>n 2023 an<span class=\"__2 _275\"></span>d 2034 a<span class=\"__2 _275\"></span>re com<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>sed of \ufb01<span class=\"__2 _275\"></span>xed rate debt of US$<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>6<span class=\"__2 _275\"></span>.0 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on<span class=\"__2 _2cc\"> </span>iss<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d in 2013 an<span class=\"__2 _275\"></span>d m<span class=\"__2 _275\"></span>atur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g in 2023 an<span class=\"__2 _275\"></span>d 2025 (the \u20182023/<span class=\"__2 _277\"></span>25 N<span class=\"__2 _275\"></span>otes\u2019<span class=\"__2 _276\"></span>), \ufb01xed rate debt of US$<span class=\"__2 _275\"></span>425.0 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n, \u20ac<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>5.0 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>ion a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> \u00a365<span class=\"__2 _275\"></span>.0 mi<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ion i<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n 2014 an<span class=\"__2 _275\"></span>d m<span class=\"__2 _275\"></span>atur<span class=\"__2 _275\"></span>ing i<span class=\"__2 _275\"></span>n 2024, 2026 an<span class=\"__2 _275\"></span>d 2029 (the \u20182024/<span class=\"__2 _277\"></span>26/<span class=\"__2 _276\"></span>29 N<span class=\"__2 _275\"></span>ot<span class=\"__2 _276\"></span>es\u2019), \ufb01xed rat<span class=\"__2 _277\"></span>e d<span class=\"__2 _275\"></span>ebt of \u00a3<span class=\"__2 _275\"></span>127<span class=\"__2 _282\"></span>.<span class=\"__2 _275\"></span>5 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>\u20ac2<span class=\"__2 _275\"></span>15<span class=\"__2 _275\"></span>.0 mil<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>on is<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n Septem<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r 2017 an<span class=\"__2 _275\"></span>d ma<span class=\"__2 _275\"></span>turi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>n 2027 and 202<span class=\"__2 _275\"></span>9 (the \u20182027<span class=\"__2 _282\"></span>/29 Notes\u2019), \ufb02oatin<span class=\"__2 _275\"></span>g rate debt of \u20ac1<span class=\"__2 _275\"></span>45<span class=\"__2 _275\"></span>.0 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span> iss<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d in S<span class=\"__2 _275\"></span>eptemb<span class=\"__2 _275\"></span>er 2017 a<span class=\"__2 _275\"></span>nd m<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g in 2024, 2027 an<span class=\"__2 _275\"></span>d 2029 (the \u2018<span class=\"__2 _275\"></span>2024<span class=\"__2 _277\"></span>/27<span class=\"__2 _282\"></span>/29 Notes\u2019)<span class=\"__2 _277\"></span>, \ufb01<span class=\"__2 _275\"></span>xed rate debt of US$<span class=\"__2 _275\"></span>35<span class=\"__2 _275\"></span>0.0 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>\u20ac<span class=\"__2 _275\"></span>10<span class=\"__2 _275\"></span>0.0 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on is<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n Ap<span class=\"__2 _275\"></span>ril 2019 a<span class=\"__2 _275\"></span>nd m<span class=\"__2 _275\"></span>at<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng in 2026<span class=\"__2 _275\"></span>, 2029<span class=\"__2 _277\"></span>, 2031 a<span class=\"__2 _275\"></span>nd 203<span class=\"__2 _275\"></span>4 (the \u20182026/<span class=\"__2 _277\"></span>2<span class=\"__2 _275\"></span>9<span class=\"__2 _277\"></span>/31/34 Notes\u2019)<span class=\"__2 _277\"></span>, \ufb01<span class=\"__2 _275\"></span>xed rate debt of<span class=\"__2 _2cc\"> </span>US$<span class=\"__2 _275\"></span>5<span class=\"__2 _275\"></span>63<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d \u00a35<span class=\"__2 _275\"></span>0.0 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n is<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>ed in D<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>cem<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r 2022 a<span class=\"__2 _275\"></span>nd m<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g in 2028<span class=\"__2 _275\"></span>, 2030, an<span class=\"__2 _275\"></span>d 2032 (the \u20182028/<span class=\"__2 _276\"></span>30<span class=\"__2 _277\"></span>/32 Notes\u2019), and<span class=\"__2 _2cc\"> </span>\ufb02o<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g rate debt of US$<span class=\"__2 _275\"></span>10<span class=\"__2 _275\"></span>0.0 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on i<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n De<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>er 202<span class=\"__2 _275\"></span>2 an<span class=\"__2 _275\"></span>d ma<span class=\"__2 _275\"></span>turi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>n 2028 and 2032 (the \u2018<span class=\"__2 _275\"></span>2028/<span class=\"__2 _277\"></span>32 N<span class=\"__2 _275\"></span>otes\u2019)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>Of th<span class=\"__2 _275\"></span>e 2023<span class=\"__2 _276\"></span>/25 Not<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>s de<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted in US d<span class=\"__2 _275\"></span>oll<span class=\"__2 _275\"></span>ars<span class=\"__2 _275\"></span>, $176.0 mil<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>on h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n swapp<span class=\"__2 _275\"></span>ed (us<span class=\"__2 _275\"></span>ing c<span class=\"__2 _275\"></span>ross cu<span class=\"__2 _275\"></span>rren<span class=\"__2 _275\"></span>cy interest rate swaps<span class=\"__2 _2cc\"> </span>des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated as fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39) from \ufb01xed U<span class=\"__2 _275\"></span>S$ to \ufb02o<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g eu<span class=\"__2 _275\"></span>ro rat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>s, repri<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ng q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>terly ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d on EU<span class=\"__2 _275\"></span>RI<span class=\"__2 _275\"></span>BO<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span>$14<span class=\"__2 _275\"></span>0.0 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n h<span class=\"__2 _275\"></span>as be<span class=\"__2 _275\"></span>en swa<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ed (usi<span class=\"__2 _275\"></span>ng c<span class=\"__2 _275\"></span>ross cu<span class=\"__2 _275\"></span>rrenc<span class=\"__2 _275\"></span>y interest rate swaps desi<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ated as fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ges u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er I<span class=\"__2 _275\"></span>AS 39) from<span class=\"__2 _2cc\"> </span>\ufb01xed US<span class=\"__2 _275\"></span>$ to \ufb02oati<span class=\"__2 _275\"></span>ng s<span class=\"__2 _275\"></span>terlin<span class=\"__2 _275\"></span>g rates, repri<span class=\"__2 _275\"></span>cin<span class=\"__2 _275\"></span>g qu<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>terl<span class=\"__2 _275\"></span>y ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n sterl<span class=\"__2 _275\"></span>ing S<span class=\"__2 _275\"></span>ON<span class=\"__2 _275\"></span>IA<span class=\"__2 _275\"></span>, $<span class=\"__2 _275\"></span>85<span class=\"__2 _275\"></span>.0 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n swapp<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d (usin<span class=\"__2 _275\"></span>g cross<span class=\"__2 _2cc\"> </span>cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>y interest rate sw<span class=\"__2 _276\"></span>aps d<span class=\"__2 _275\"></span>esi<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ated as ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ow he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>es un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39) from \ufb01xe<span class=\"__2 _275\"></span>d US$ to \ufb01xed e<span class=\"__2 _275\"></span>uro rates and $<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>5.0 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>ion<span class=\"__2 _275\"></span> has b<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>en swap<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>d (usin<span class=\"__2 _275\"></span>g cross c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy i<span class=\"__2 _275\"></span>nterest rat<span class=\"__2 _276\"></span>e swaps d<span class=\"__2 _275\"></span>esig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted as ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ow hed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39) from \ufb01xed U<span class=\"__2 _275\"></span>S$ to<span class=\"__2 _2cc\"> </span>\ufb01<span class=\"__2 _275\"></span>xe<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span> s<span class=\"__2 _275\"></span>te<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>l<span class=\"__2 _275\"></span>i<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>g r<span class=\"__2 _275\"></span>ate<span class=\"__2 _275\"></span>s<span class=\"__2 _279\"></span>.<span class=\"__2 _2cc\"> </span>Of th<span class=\"__2 _275\"></span>e 2024<span class=\"__2 _276\"></span>/26<span class=\"__2 _277\"></span>/29 Notes den<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ated in U<span class=\"__2 _275\"></span>S do<span class=\"__2 _275\"></span>lla<span class=\"__2 _275\"></span>rs, $<span class=\"__2 _275\"></span>178.0 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n ha<span class=\"__2 _275\"></span>s be<span class=\"__2 _275\"></span>en swap<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>d (usin<span class=\"__2 _275\"></span>g cross c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rency i<span class=\"__2 _275\"></span>nterest rate sw<span class=\"__2 _276\"></span>aps<span class=\"__2 _2cc\"> </span>des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated as fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39) from \ufb01xed U<span class=\"__2 _275\"></span>S$ to \ufb02o<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g eu<span class=\"__2 _275\"></span>ro rat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>s, repri<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ng q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>terly ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d on EU<span class=\"__2 _275\"></span>RI<span class=\"__2 _275\"></span>BO<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span>$6<span class=\"__2 _275\"></span>0.0 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n h<span class=\"__2 _275\"></span>as be<span class=\"__2 _275\"></span>en swa<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ed (usi<span class=\"__2 _275\"></span>ng c<span class=\"__2 _275\"></span>ross cu<span class=\"__2 _275\"></span>rrenc<span class=\"__2 _275\"></span>y interest rate swaps des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated as fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39) from<span class=\"__2 _2cc\"> </span>\ufb01xed US<span class=\"__2 _275\"></span>$ to \ufb02oati<span class=\"__2 _275\"></span>ng s<span class=\"__2 _275\"></span>terlin<span class=\"__2 _275\"></span>g rates, repri<span class=\"__2 _275\"></span>cin<span class=\"__2 _275\"></span>g qu<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>terl<span class=\"__2 _275\"></span>y ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n sterl<span class=\"__2 _275\"></span>ing S<span class=\"__2 _275\"></span>ON<span class=\"__2 _275\"></span>IA<span class=\"__2 _275\"></span>, $<span class=\"__2 _275\"></span>135<span class=\"__2 _275\"></span>.0 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n h<span class=\"__2 _275\"></span>as be<span class=\"__2 _275\"></span>en swa<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ed (usi<span class=\"__2 _275\"></span>ng c<span class=\"__2 _275\"></span>ross<span class=\"__2 _2cc\"> </span>cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>y interest rate sw<span class=\"__2 _276\"></span>aps d<span class=\"__2 _275\"></span>esi<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ated as ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ow he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>es un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39) from \ufb01xe<span class=\"__2 _275\"></span>d US$ to \ufb01xed e<span class=\"__2 _275\"></span>uro rates, $52.0 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on h<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span> be<span class=\"__2 _275\"></span>en swap<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>d (usin<span class=\"__2 _275\"></span>g cross c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rency i<span class=\"__2 _275\"></span>nterest rate sw<span class=\"__2 _276\"></span>aps d<span class=\"__2 _275\"></span>esi<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ated as ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ow he<span class=\"__2 _275\"></span>dge<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39) from \ufb01xe<span class=\"__2 _275\"></span>d US$ to \ufb01xed<span class=\"__2 _2cc\"> </span>sterli<span class=\"__2 _275\"></span>ng rates. Th<span class=\"__2 _275\"></span>e 2024/<span class=\"__2 _277\"></span>26/<span class=\"__2 _277\"></span>2<span class=\"__2 _275\"></span>9 Notes den<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ated in e<span class=\"__2 _275\"></span>uro h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en swa<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ed (usi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>nterest rat<span class=\"__2 _277\"></span>e s<span class=\"__2 _275\"></span>waps d<span class=\"__2 _275\"></span>esig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted as fai<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span>valu<span class=\"__2 _275\"></span>e he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>es un<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>er IA<span class=\"__2 _275\"></span>S 39) from \ufb01xed e<span class=\"__2 _275\"></span>uro to \ufb02oatin<span class=\"__2 _275\"></span>g eu<span class=\"__2 _275\"></span>ro rat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>s, repri<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ng q<span class=\"__2 _275\"></span>uar<span class=\"__2 _279\"></span>terly ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d on EU<span class=\"__2 _275\"></span>RI<span class=\"__2 _275\"></span>BO<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e 2024/<span class=\"__2 _277\"></span>26/<span class=\"__2 _277\"></span>2<span class=\"__2 _275\"></span>9 Notes<span class=\"__2 _2cc\"> </span>de<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>nated i<span class=\"__2 _275\"></span>n sterli<span class=\"__2 _275\"></span>ng h<span class=\"__2 _275\"></span>ave b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n swapp<span class=\"__2 _275\"></span>ed (us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g interest rate swaps desi<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ated as fai<span class=\"__2 _275\"></span>r val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ges u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er I<span class=\"__2 _275\"></span>AS 39) from<span class=\"__2 _2cc\"> </span>\ufb01xed sterl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g to \ufb02oati<span class=\"__2 _275\"></span>ng sterl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g rates, repric<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g qu<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>terly b<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n sterli<span class=\"__2 _275\"></span>ng SO<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>IA<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span> The 2027<span class=\"__2 _277\"></span>/<span class=\"__2 _276\"></span>29 N<span class=\"__2 _275\"></span>otes deno<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ina<span class=\"__2 _275\"></span>ted in sterl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ha<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n swap<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>d (usin<span class=\"__2 _275\"></span>g interest rate swaps des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated as fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39) to \ufb02oatin<span class=\"__2 _275\"></span>g sterl<span class=\"__2 _275\"></span>ing rates, repr<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>ng h<span class=\"__2 _275\"></span>alf ye<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ly ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d on sterl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g SON<span class=\"__2 _275\"></span>IA<span class=\"__2 _279\"></span>. Th<span class=\"__2 _275\"></span>e 2027<span class=\"__2 _282\"></span>/29 Notes den<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ated in e<span class=\"__2 _275\"></span>uro<span class=\"__2 _2cc\"> </span>ha<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n swap<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>d (usin<span class=\"__2 _275\"></span>g interest rate swaps des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated as fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 39) to \ufb02oatin<span class=\"__2 _275\"></span>g e<span class=\"__2 _275\"></span>uro rat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>s, repr<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span> ha<span class=\"__2 _275\"></span>lf yea<span class=\"__2 _275\"></span>rly b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on EU<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>IB<span class=\"__2 _275\"></span>OR<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The 2024/<span class=\"__2 _277\"></span>27<span class=\"__2 _277\"></span>/29 Notes are at \ufb02oa<span class=\"__2 _275\"></span>ting e<span class=\"__2 _275\"></span>uro rates, repric<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ha<span class=\"__2 _275\"></span>lf yea<span class=\"__2 _275\"></span>rly b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on EU<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>IB<span class=\"__2 _275\"></span>OR<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span> The 2026/<span class=\"__2 _277\"></span>2<span class=\"__2 _275\"></span>9<span class=\"__2 _277\"></span>/31/34 Notes and 2028/30<span class=\"__2 _277\"></span>/32 Notes have n<span class=\"__2 _275\"></span>ot bee<span class=\"__2 _275\"></span>n swap<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>d.<span class=\"__2 _2cc\"> </span>The 2028/32 Not<span class=\"__2 _276\"></span>es are at \ufb02<span class=\"__2 _275\"></span>oati<span class=\"__2 _275\"></span>ng US rates, repr<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>ng q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>terly b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on S<span class=\"__2 _275\"></span>OFR<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The m<span class=\"__2 _275\"></span>at<span class=\"__2 _275\"></span>urit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>nterest pro\ufb01le of th<span class=\"__2 _275\"></span>e Un<span class=\"__2 _275\"></span>sec<span class=\"__2 _275\"></span>ured N<span class=\"__2 _275\"></span>otes is as foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023<span class=\"__2 _a7_2\"> </span><span class=\"ffa_2 fc2_2\">2022<span class=\"__2 _2cc\"> </span></span>Av<span class=\"__2 _277\"></span>erage maturity<span class=\"__2 _468\"> </span><span class=\"ff9_2 fc0_2 ls26_1\"><span class=\"__2 _2cc\">5 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _387\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4.7 y</span><span class=\"__2 _277\"></span>ears<span class=\"__2 _2cc\"> </span></span></span>Av<span class=\"__2 _277\"></span>erage \ufb01x<span class=\"__2 _277\"></span>ed inter<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t rat<span class=\"__2 _277\"></span>es*:<span class=\"__2 _2cc\"> </span>\u2013 US$ denominat<span class=\"__2 _276\"></span>ed<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4.95%</span><span class=\"__2 _16e_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4.45%<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 st<span class=\"__2 _277\"></span>erling denominated<span class=\"__2 _f2_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4.04%</span><span class=\"__2 _16e_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">3.34%<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 eur<span class=\"__2 _276\"></span>o denominated<span class=\"__2 _367\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2.26%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2.26%<span class=\"__2 _2cc\"> </span></span></span></span>Av<span class=\"__2 _277\"></span>erage \ufb02oating r<span class=\"__2 _277\"></span>ate including sw<span class=\"__2 _277\"></span>aps:<span class=\"__2 _2cc\"> </span>\u2013 US$ denominat<span class=\"__2 _276\"></span>ed<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6.84%</span><span class=\"__2 _433\"> </span></span><span class=\"ls1_2\">-<span class=\"__2 _2cc\"> </span></span>\u2013 st<span class=\"__2 _277\"></span>erling denominated <span class=\"__2 _ec_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">5.68%</span><span class=\"__2 _16e_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2.34%<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 eur<span class=\"__2 _276\"></span>o denominated<span class=\"__2 _367\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4.55%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1.04%<span class=\"__2 _2cc\"> </span></span></span></span>* <span class=\"__2 _276\"></span><span class=\"ws1_2\">Issued and r<span class=\"__2 _277\"></span>epayable at par<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span></span>3.<span class=\"__2 _277\"></span>11 <span class=\"__2 _d_2\"> </span>BO<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>ROWI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>GS AN<span class=\"__2 _275\"></span>D L<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>AS<span class=\"__2 _275\"></span>E C<span class=\"__2 _275\"></span>RE<span class=\"__2 _279\"></span>DI<span class=\"__2 _275\"></span>TOR<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ed<span class=\"__2 _2cc\"> </span></span>3<span class=\"__2 _275\"></span>.1<span class=\"__2 _279\"></span>2 <span class=\"__2 _278\"> </span>LE<span class=\"__2 _275\"></span>AS<span class=\"__2 _275\"></span>E C<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>D<span class=\"__2 _275\"></span>ITO<span class=\"__2 _275\"></span>RS<span class=\"__2 _2cc\"> </span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _276\"></span>ors r<span class=\"__2 _277\"></span>epre<span class=\"__2 _277\"></span>sent the pre<span class=\"__2 _277\"></span>sent value o<span class=\"__2 _276\"></span>f the Gr<span class=\"__2 _276\"></span>oup<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _277\"></span>s lease commitment<span class=\"__2 _277\"></span>s. Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _276\"></span>ors ar<span class=\"__2 _277\"></span>e initially measured at the<span class=\"__2 _2cc\"> </span>pre<span class=\"__2 _277\"></span>sent value o<span class=\"__2 _277\"></span>f the future minimum lease payment<span class=\"__2 _277\"></span>s, discount<span class=\"__2 _277\"></span>ed using the incr<span class=\"__2 _276\"></span>ement<span class=\"__2 _276\"></span>al borro<span class=\"__2 _277\"></span>wing rat<span class=\"__2 _277\"></span>e over the r<span class=\"__2 _277\"></span>emaining<span class=\"__2 _2cc\"> </span>lease t<span class=\"__2 _277\"></span>erm.<span class=\"__2 _2cc\"> </span>The m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s leas<span class=\"__2 _275\"></span>e credi<span class=\"__2 _275\"></span>tors dur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar en<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ed 31 M<span class=\"__2 _275\"></span>arch 2023 i<span class=\"__2 _275\"></span>s as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April <span class=\"__2 _309\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">336,702</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">315,224<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _473\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,699</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">934<span class=\"__2 _2cc\"> </span></span></span></span>Additions o<span class=\"__2 _276\"></span>f right-of<span class=\"__2 _277\"></span>-use ass<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s (note 3<span class=\"__2 _277\"></span>.2)<span class=\"__2 _3f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">78,110</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">55,933<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>erminations<span class=\"__2 _19a\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(4,845)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,627)<span class=\"__2 _2cc\"> </span></span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _19b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,099</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">31,818<span class=\"__2 _2cc\"> </span></span></span></span>Leas<span class=\"__2 _277\"></span>e repayment<span class=\"__2 _277\"></span>s<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(83,796)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(75,053)<span class=\"__2 _2cc\"> </span></span></span></span>Leas<span class=\"__2 _277\"></span>e inter<span class=\"__2 _277\"></span>est (not<span class=\"__2 _277\"></span>e 2.7)<span class=\"__2 _19c\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,577</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">9,473<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March <span class=\"__2 _a9_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">346,546</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">336,702<span class=\"__2 _2cc\"> </span></span></span></span>An an<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ysis of th<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>atur<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y pro\ufb01l<span class=\"__2 _275\"></span>e of the d<span class=\"__2 _275\"></span>isco<span class=\"__2 _275\"></span>unted l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>e credi<span class=\"__2 _275\"></span>tor aris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g from th<span class=\"__2 _275\"></span>e Group\u2019s le<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>s at 31 M<span class=\"__2 _275\"></span>arch 2023<span class=\"__2 _2cc\"> </span>is as fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Within one y<span class=\"__2 _277\"></span>ear<span class=\"__2 _365\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">71,158</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">63,538<span class=\"__2 _2cc\"> </span></span></span></span>Betw<span class=\"__2 _277\"></span>een one and two year<span class=\"__2 _276\"></span>s<span class=\"__2 _19d\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">57,675</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">55,478<span class=\"__2 _2cc\"> </span></span></span></span>Betw<span class=\"__2 _277\"></span>een two and \ufb01ve y<span class=\"__2 _276\"></span>ears<span class=\"__2 _19e\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">103,126</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">98,564<span class=\"__2 _2cc\"> </span></span></span></span>Over \ufb01v<span class=\"__2 _277\"></span>e years<span class=\"__2 _19f\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">114,587</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">119,122<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March <span class=\"__2 _a9_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">346,546</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">336,702<span class=\"__2 _2cc\"> </span></span></span></span>Analy<span class=\"__2 _276\"></span>sed as:<span class=\"__2 _2cc\"> </span>Non-curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _e2_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">275,388</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">273,164<span class=\"__2 _2cc\"> </span></span></span></span>Curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _460\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">71,158</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">63,538<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">346,546</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">336,702<span class=\"__2 _2cc\"> </span></span></span>The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ed of th<span class=\"__2 _275\"></span>e exemption f<span class=\"__2 _275\"></span>rom ca<span class=\"__2 _275\"></span>pitali<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g le<span class=\"__2 _275\"></span>ase c<span class=\"__2 _275\"></span>osts fo<span class=\"__2 _275\"></span>r sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _276\"></span>term lea<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>ow-<span class=\"__2 _277\"></span>va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets whe<span class=\"__2 _275\"></span>re the<span class=\"__2 _2cc\"> </span>relevant cr<span class=\"__2 _275\"></span>iteria a<span class=\"__2 _275\"></span>re met. Who<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>y varia<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e le<span class=\"__2 _275\"></span>ase p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts di<span class=\"__2 _275\"></span>rectly l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ked t<span class=\"__2 _276\"></span>o sal<span class=\"__2 _275\"></span>es or u<span class=\"__2 _275\"></span>sag<span class=\"__2 _275\"></span>e are als<span class=\"__2 _275\"></span>o expe<span class=\"__2 _275\"></span>nse<span class=\"__2 _275\"></span>d as i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>urred<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>foll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g le<span class=\"__2 _275\"></span>ase co<span class=\"__2 _275\"></span>sts h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>rged to the I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt as i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>urred:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Short-t<span class=\"__2 _277\"></span>erm leases<span class=\"__2 _1a0\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,971</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">6,365<span class=\"__2 _2cc\"> </span></span></span></span>Leas<span class=\"__2 _277\"></span>es of lo<span class=\"__2 _277\"></span>w-value as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _1a1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">663</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">562<span class=\"__2 _2cc\"> </span></span></span></span>Wholly v<span class=\"__2 _277\"></span>ariable lease payments<span class=\"__2 _1a2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">65,101</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">59,033<span class=\"__2 _2cc\"> </span></span></span></span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _279\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _1a3\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">73,735</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">65,960<span class=\"__2 _2cc\"> </span></span></span></span>The total cash o<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>\ufb02ow for l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se p<span class=\"__2 _275\"></span>aym<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts dur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od was a<span class=\"__2 _275\"></span>s foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash out<span class=\"__2 _277\"></span>\ufb02ow f<span class=\"__2 _276\"></span>or short-t<span class=\"__2 _277\"></span>erm leases, leas<span class=\"__2 _277\"></span>es of lo<span class=\"__2 _277\"></span>w value ass<span class=\"__2 _277\"></span>ets and wholly v<span class=\"__2 _277\"></span>ariable lease<span class=\"__2 _2cc\"> </span>payment<span class=\"__2 _276\"></span>s<span class=\"__2 _1a4\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">73,735</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">65,960<span class=\"__2 _2cc\"> </span></span></span></span>Leas<span class=\"__2 _277\"></span>e payments r<span class=\"__2 _277\"></span>elating to capit<span class=\"__2 _277\"></span>alised right-of-us<span class=\"__2 _277\"></span>e leased ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _399\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">83,796</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">75,053<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al cash out<span class=\"__2 _277\"></span>\ufb02ow for leas<span class=\"__2 _277\"></span>e payments<span class=\"__2 _1a5\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">157,531</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">141,013<span class=\"__2 _2cc\"> </span></span></span></span>Lease c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nts for sh<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _282\"></span>-t<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>rm le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>es at th<span class=\"__2 _275\"></span>e Ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Sh<span class=\"__2 _275\"></span>eet da<span class=\"__2 _275\"></span>te are not materia<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>rent to the sho<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>term l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se cos<span class=\"__2 _275\"></span>ts<span class=\"__2 _2cc\"> </span>expen<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar.<span class=\"__2 _2cc\"> </span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>T<span class=\"__2 _2cc\"> </span>he G<span class=\"__2 _275\"></span>roup\u2019s bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess m<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>el i<span class=\"__2 _275\"></span>s tha<span class=\"__2 _275\"></span>t of a distr<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>utor an<span class=\"__2 _275\"></span>d, the<span class=\"__2 _275\"></span>refore, maintain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g \ufb02exib<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s cost bas<span class=\"__2 _275\"></span>e is of sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span>im<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tance. S<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>tantiall<span class=\"__2 _275\"></span>y all of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s variab<span class=\"__2 _275\"></span>le l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>e pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>rise f<span class=\"__2 _275\"></span>rom two t<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>pes of c<span class=\"__2 _275\"></span>ontracts wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h give ri<span class=\"__2 _275\"></span>se to the<span class=\"__2 _2cc\"> </span>following co<span class=\"__2 _276\"></span>sts:<span class=\"__2 _2cc\"> </span>(i) <span class=\"__2 _1a6\"> </span>transp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t co<span class=\"__2 _275\"></span>sts (p<span class=\"__2 _275\"></span>rim<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>ly fo<span class=\"__2 _275\"></span>r the trans<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of LPG) wh<span class=\"__2 _275\"></span>ich var<span class=\"__2 _279\"></span>y de<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g on ki<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>metres an<span class=\"__2 _275\"></span>d ho<span class=\"__2 _275\"></span>urs of tr<span class=\"__2 _275\"></span>uck travel (i.e.<span class=\"__2 _275\"></span> de<span class=\"__2 _275\"></span>live<span class=\"__2 _275\"></span>ries o<span class=\"__2 _275\"></span>uts<span class=\"__2 _275\"></span>ide of n<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>l work<span class=\"__2 _275\"></span>ing h<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>urs ca<span class=\"__2 _275\"></span>n in<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>r a prem<span class=\"__2 _275\"></span>ium). Give<span class=\"__2 _275\"></span>n that th<span class=\"__2 _275\"></span>e vari<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le co<span class=\"__2 _275\"></span>sts ar<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n LPG trans<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _2cc\"> </span>contracts a<span class=\"__2 _275\"></span>re lin<span class=\"__2 _275\"></span>ked to hours a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>istan<span class=\"__2 _275\"></span>ce travell<span class=\"__2 _275\"></span>ed by the tr<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ks, the<span class=\"__2 _275\"></span>se cos<span class=\"__2 _275\"></span>ts wil<span class=\"__2 _275\"></span>l var<span class=\"__2 _275\"></span>y in l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>e with d<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d pat<span class=\"__2 _275\"></span>tern<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>(ii) <span class=\"__2 _1a7\"> </span>third pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y petrol forec<span class=\"__2 _275\"></span>our<span class=\"__2 _279\"></span>ts costs w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h var<span class=\"__2 _275\"></span>y b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d pr<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>ly on vo<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>me of f<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>l so<span class=\"__2 _275\"></span>ld a<span class=\"__2 _275\"></span>nd m<span class=\"__2 _275\"></span>argin a<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>ieved<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>ese co<span class=\"__2 _275\"></span>sts wi<span class=\"__2 _275\"></span>ll<span class=\"__2 _2cc\"> </span>var<span class=\"__2 _275\"></span>y in l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>e with de<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d pat<span class=\"__2 _275\"></span>tern<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>The<span class=\"__2 _275\"></span>re are no othe<span class=\"__2 _275\"></span>r sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt factors th<span class=\"__2 _275\"></span>at ca<span class=\"__2 _275\"></span>n in\ufb02<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e the var<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y of the G<span class=\"__2 _275\"></span>roup\u2019s variab<span class=\"__2 _275\"></span>le l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents othe<span class=\"__2 _275\"></span>r tha<span class=\"__2 _275\"></span>n tho<span class=\"__2 _275\"></span>se<span class=\"__2 _2cc\"> </span>me<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d a<span class=\"__2 _275\"></span>b<span class=\"__2 _275\"></span>ove.<span class=\"__2 _2cc\"> </span>The e<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffec</span><span class=\"__2 _275\"></span>t of exclud<span class=\"__2 _275\"></span>ing f<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ture cas<span class=\"__2 _275\"></span>h out<span class=\"__2 _275\"></span>\ufb02<span class=\"__2 _275\"></span>ows aris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g from term<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n optio<span class=\"__2 _275\"></span>ns an<span class=\"__2 _275\"></span>d le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>es not yet com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>d from l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>credi<span class=\"__2 _275\"></span>tors was not ma<span class=\"__2 _275\"></span>teria<span class=\"__2 _275\"></span>l for the G<span class=\"__2 _275\"></span>roup. I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e from s<span class=\"__2 _275\"></span>ubl<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g an<span class=\"__2 _275\"></span>d ga<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>s/<span class=\"__2 _276\"></span>los<span class=\"__2 _275\"></span>ses o<span class=\"__2 _275\"></span>n sal<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>eb<span class=\"__2 _275\"></span>ack tran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s were<span class=\"__2 _2cc\"> </span>not ma<span class=\"__2 _275\"></span>teria<span class=\"__2 _275\"></span>l for the G<span class=\"__2 _275\"></span>roup.<span class=\"__2 _2cc\"> </span>3<span class=\"__2 _275\"></span>.1<span class=\"__2 _279\"></span>3 <span class=\"__2 _278\"> </span>AN<span class=\"__2 _275\"></span>AL<span class=\"__2 _277\"></span>Y<span class=\"__2 _277\"></span>S<span class=\"__2 _279\"></span>IS O<span class=\"__2 _275\"></span>F N<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>T DE<span class=\"__2 _279\"></span>BT<span class=\"__2 _2cc\"> </span>Net debt is a k<span class=\"__2 _282\"></span>ey metric o<span class=\"__2 _277\"></span>f the Group and r<span class=\"__2 _276\"></span>epre<span class=\"__2 _277\"></span>sents c<span class=\"__2 _277\"></span>ash and cash equivalent<span class=\"__2 _277\"></span>s les<span class=\"__2 _277\"></span>s borrowings<span class=\"__2 _276\"></span>, derivativ<span class=\"__2 _277\"></span>e \ufb01nancial<span class=\"__2 _2cc\"> </span>instrument<span class=\"__2 _277\"></span>s and lease cr<span class=\"__2 _276\"></span>edit<span class=\"__2 _276\"></span>ors.<span class=\"__2 _2cc\"> </span>REC<span class=\"__2 _276\"></span>ONCILIA<span class=\"__2 _282\"></span>TION OF<span class=\"__2 _277\"></span> OPEN<span class=\"__2 _275\"></span>ING T<span class=\"__2 _276\"></span>O C<span class=\"__2 _276\"></span>LO<span class=\"__2 _276\"></span>SING NET<span class=\"__2 _277\"></span> DE<span class=\"__2 _275\"></span>BT<span class=\"__2 _2cc\"> </span>The rec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>lia<span class=\"__2 _275\"></span>tion of o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>ng to clo<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g net d<span class=\"__2 _275\"></span>ebt for th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d 31 M<span class=\"__2 _275\"></span>arch 2023 is as fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>Fair value adjus<span class=\"__2 _277\"></span>tment<span class=\"__2 _2cc\"> </span>At 1 April <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>2022<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash/debt<span class=\"__2 _2cc\"> </span>mov<span class=\"__2 _276\"></span>ements <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Income <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>St<span class=\"__2 _277\"></span>atement <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash Flow <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>Hedge Re<span class=\"__2 _277\"></span>serve <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>ranslation<span class=\"__2 _2cc\"> </span>adjustment <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 31 Mar<span class=\"__2 _277\"></span>ch <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>2023 <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash and short-t<span class=\"__2 _277\"></span>erm deposit<span class=\"__2 _277\"></span>s<span class=\"__2 _1a8\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,394,272</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">8,488</span><span class=\"__2 _9a_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">18,989</span><span class=\"__2 _10f_1\"> </span><span class=\"__2 _2cc\">1,421,749<span class=\"__2 _2cc\"> </span></span></span>Over<span class=\"__2 _277\"></span>draft<span class=\"__2 _276\"></span>s<span class=\"__2 _291\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(67,668)</span><span class=\"__2 _391\"> </span><span class=\"__2 _2cc\">16,738</span><span class=\"__2 _9a_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _16e_1\"> </span></span><span class=\"__2 _2cc\">387</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(50,543)<span class=\"__2 _2cc\"> </span></span></span><span class=\"__2 _2cc\">1,326,604</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">25,226</span><span class=\"__2 _9a_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">19,376</span><span class=\"__2 _11d_1\"> </span><span class=\"__2 _2cc\">1,371,206<span class=\"__2 _2cc\"> </span></span>Bank loans and loan not<span class=\"__2 _277\"></span>es<span class=\"__2 _1a9\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(388,660)</span><span class=\"__2 _17c\"> </span><span class=\"__2 _2cc\">393,469</span><span class=\"__2 _9a_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _391\"> </span></span><span class=\"__2 _2cc\">(39,977)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(35,168)<span class=\"__2 _2cc\"> </span></span></span>Unsecur<span class=\"__2 _277\"></span>ed Note<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _1aa\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,544,822)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(603,054)</span><span class=\"__2 _11a_1\"> </span><span class=\"__2 _2cc\">18,818</span><span class=\"__2 _9a_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _391\"> </span></span><span class=\"__2 _2cc\">(39,846)</span><span class=\"__2 _1ab\"> </span><span class=\"__2 _2cc\">(2,168,904)<span class=\"__2 _2cc\"> </span></span></span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (ne<span class=\"__2 _277\"></span>t)<span class=\"__2 _12c_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">186,975</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">55,095</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(17,926)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(160,528)</span><span class=\"__2 _17f\"> </span><span class=\"__2 _2cc\">1,915</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">65,531<span class=\"__2 _2cc\"> </span></span></span>Gr<span class=\"__2 _276\"></span>oup net debt (e<span class=\"__2 _277\"></span>xcl. lease cr<span class=\"__2 _277\"></span>editor<span class=\"__2 _277\"></span>s)<span class=\"__2 _303\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(419,903)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(129,264)</span><span class=\"__2 _12c_1\"> </span><span class=\"__2 _2cc\">892</span><span class=\"__2 _fd_1\"> </span><span class=\"__2 _2cc\">(160,528)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(58,532)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(767,335)<span class=\"__2 _2cc\"> </span></span></span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors<span class=\"__2 _1ac\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(336,702)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(5,246)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _17f\"> </span></span><span class=\"__2 _2cc\">(4,598)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(346,546)<span class=\"__2 _2cc\"> </span></span></span>Gr<span class=\"__2 _276\"></span>oup net debt (incl. leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _276\"></span>ors)<span class=\"__2 _414\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(756,605)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(134,510)</span><span class=\"__2 _12c_1\"> </span><span class=\"__2 _2cc\">892</span><span class=\"__2 _fd_1\"> </span><span class=\"__2 _2cc\">(160,528)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(63,130)</span><span class=\"__2 _1ab\"> </span><span class=\"__2 _2cc\">(1,113,881)<span class=\"__2 _2cc\"> </span></span></span>The rec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>lia<span class=\"__2 _275\"></span>tion of o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>ng to clo<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g net d<span class=\"__2 _275\"></span>ebt for th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d 31 M<span class=\"__2 _275\"></span>arch 2022 is a<span class=\"__2 _275\"></span>s fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>Fair value adjus<span class=\"__2 _277\"></span>tment<span class=\"__2 _2cc\"> </span>At 1 April <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>2021 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash/debt<span class=\"__2 _2cc\"> </span>mov<span class=\"__2 _276\"></span>ements <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Income <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>St<span class=\"__2 _277\"></span>atement <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash Flow <span class=\"__2 _c_2\"></span><span class=\"ls1_2\"> </span>Hedge Re<span class=\"__2 _277\"></span>serve <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>ranslation<span class=\"__2 _2cc\"> </span>adjustment <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 31 Mar<span class=\"__2 _277\"></span>ch <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash and short-t<span class=\"__2 _277\"></span>erm deposit<span class=\"__2 _277\"></span>s<span class=\"__2 _1ad\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,786,556</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(396,266)</span><span class=\"__2 _1ae\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _1af\"> </span>\u2013<span class=\"__2 _17f\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,982</span><span class=\"__2 _457\"> </span><span class=\"__2 _2cc\">1,394,272<span class=\"__2 _2cc\"> </span></span></span></span>Over<span class=\"__2 _277\"></span>draft<span class=\"__2 _276\"></span>s<span class=\"__2 _1b0\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(69,660)</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">2,096</span><span class=\"__2 _a8_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _1af\"> </span>\u2013<span class=\"__2 _389\"> </span></span><span class=\"__2 _2cc\">(104)</span><span class=\"__2 _403\"> </span><span class=\"__2 _2cc\">(67,668)<span class=\"__2 _2cc\"> </span></span></span><span class=\"__2 _2cc\">1,716,896</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(394,170)</span><span class=\"__2 _1ae\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _1af\"> </span>\u2013<span class=\"__2 _17f\"> </span></span><span class=\"__2 _2cc\">3,878</span><span class=\"__2 _457\"> </span><span class=\"__2 _2cc\">1,326,604<span class=\"__2 _2cc\"> </span></span>Bank loans and loan not<span class=\"__2 _277\"></span>es<span class=\"__2 _1ac\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _15b_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(372,426)</span><span class=\"__2 _1ae\"> </span></span>\u2013<span class=\"__2 _1af\"> </span>\u2013<span class=\"__2 _9c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(16,234)</span><span class=\"__2 _11d_1\"> </span><span class=\"__2 _2cc\">(388,660)<span class=\"__2 _2cc\"> </span></span></span></span>Unsecur<span class=\"__2 _277\"></span>ed Note<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _341\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,703,199)</span><span class=\"__2 _15b_1\"> </span><span class=\"__2 _2cc\">149,182</span><span class=\"__2 _391\"> </span><span class=\"__2 _2cc\">29,633</span><span class=\"__2 _1af\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _9c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(20,438)</span><span class=\"__2 _d_2\"> </span><span class=\"__2 _2cc\">(1,544,822)<span class=\"__2 _2cc\"> </span></span></span></span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (ne<span class=\"__2 _277\"></span>t)<span class=\"__2 _1a8\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">151,357</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(36,999)</span><span class=\"__2 _403\"> </span><span class=\"__2 _2cc\">(28,441)</span><span class=\"__2 _15b_1\"> </span><span class=\"__2 _2cc\">101,198</span><span class=\"__2 _430\"> </span><span class=\"__2 _2cc\">(140)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">186,975<span class=\"__2 _2cc\"> </span></span></span>Gr<span class=\"__2 _276\"></span>oup net cash/(deb<span class=\"__2 _276\"></span>t) (ex<span class=\"__2 _277\"></span>cl. lease cr<span class=\"__2 _276\"></span>edit<span class=\"__2 _276\"></span>ors)<span class=\"__2 _340\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">165,054</span><span class=\"__2 _15b_1\"> </span><span class=\"__2 _2cc\">(654,413)</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">1,192</span><span class=\"__2 _17c\"> </span><span class=\"__2 _2cc\">101,198</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">(32,934)</span><span class=\"__2 _11d_1\"> </span><span class=\"__2 _2cc\">(419,903)<span class=\"__2 _2cc\"> </span></span></span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors<span class=\"__2 _1b1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(315,224)</span><span class=\"__2 _17c\"> </span><span class=\"__2 _2cc\">(20,544)</span><span class=\"__2 _1ae\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _1af\"> </span>\u2013<span class=\"__2 _389\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(934)</span><span class=\"__2 _11d_1\"> </span><span class=\"__2 _2cc\">(336,702)<span class=\"__2 _2cc\"> </span></span></span></span>Gr<span class=\"__2 _276\"></span>oup net debt (incl. leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _276\"></span>ors)<span class=\"__2 _1b2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(150,170)</span><span class=\"__2 _11d_1\"> </span><span class=\"__2 _2cc\">(674,957)</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">1,192</span><span class=\"__2 _403\"> </span><span class=\"__2 _2cc\">101,198</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(33,868)</span><span class=\"__2 _11d_1\"> </span><span class=\"__2 _2cc\">(756,605)<span class=\"__2 _2cc\"> </span></span></span>3.<span class=\"__2 _277\"></span>12 <span class=\"__2 _d_2\"> </span>LE<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E CR<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>D<span class=\"__2 _275\"></span>ITO<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>CURRENCY<span class=\"__2 _277\"></span> PROFILE<span class=\"__2 _2cc\"> </span>The c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rency p<span class=\"__2 _275\"></span>ro\ufb01le of n<span class=\"__2 _275\"></span>et de<span class=\"__2 _275\"></span>bt at 31 Ma<span class=\"__2 _275\"></span>rch 2023 an<span class=\"__2 _275\"></span>d 31 M<span class=\"__2 _275\"></span>arch 2022 i<span class=\"__2 _275\"></span>s as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>Cash and cash<span class=\"__2 _2cc\"> </span>equivalent<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Borro<span class=\"__2 _277\"></span>wings and<span class=\"__2 _2cc\"> </span>lease cr<span class=\"__2 _277\"></span>editors<span class=\"__2 _277\"></span>*<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Derivativ<span class=\"__2 _277\"></span>es<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>As at 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span>Eur<span class=\"__2 _276\"></span>o<span class=\"__2 _de_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">487,858</span><span class=\"__2 _403\"> </span><span class=\"__2 _2cc\">(1,060,933)</span><span class=\"__2 _414\"> </span><span class=\"__2 _2cc\">47,553</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(525,522)<span class=\"__2 _2cc\"> </span></span></span>St<span class=\"__2 _277\"></span>erling<span class=\"__2 _363\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">489,610</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">(617,578)</span><span class=\"__2 _359\"> </span><span class=\"__2 _2cc\">23,865</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(104,103)<span class=\"__2 _2cc\"> </span></span></span>US dollar<span class=\"__2 _381\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">238,074</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(867,067)</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">(3,857)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(632,850)<span class=\"__2 _2cc\"> </span></span></span>Danish kr<span class=\"__2 _277\"></span>one<span class=\"__2 _bf_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">79,800</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">(13,024)</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">(2,029)</span><span class=\"__2 _359\"> </span><span class=\"__2 _2cc\">64,747<span class=\"__2 _2cc\"> </span></span></span>Sw<span class=\"__2 _277\"></span>edish krona<span class=\"__2 _444\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">57,536</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">(13,644)</span><span class=\"__2 _412\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _301\"> </span></span><span class=\"__2 _2cc\">43,892<span class=\"__2 _2cc\"> </span></span></span>Norwegian kr<span class=\"__2 _277\"></span>one<span class=\"__2 _1b3\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">33,250</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">(19,046)</span><span class=\"__2 _328\"> </span><span class=\"__2 _2cc\">(3)</span><span class=\"__2 _414\"> </span><span class=\"__2 _2cc\">14,203<span class=\"__2 _2cc\"> </span></span></span>Hong K<span class=\"__2 _277\"></span>ong dollar<span class=\"__2 _2b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">21,107</span><span class=\"__2 _1b4\"> </span><span class=\"__2 _2cc\">(4,911)</span><span class=\"__2 _412\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _301\"> </span></span><span class=\"__2 _2cc\">16,196<span class=\"__2 _2cc\"> </span></span></span>Other<span class=\"__2 _368\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">14,514</span><span class=\"__2 _1b4\"> </span><span class=\"__2 _2cc\">(4,958)</span><span class=\"__2 _412\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _325\"> </span></span><span class=\"__2 _2cc\">9,556<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>023<span class=\"__2 _1b5\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,421,749</span><span class=\"__2 _403\"> </span><span class=\"__2 _2cc\">(2,601,161)</span><span class=\"__2 _359\"> </span><span class=\"__2 _2cc\">65,531</span><span class=\"__2 _403\"> </span><span class=\"__2 _2cc\">(1,113,881)<span class=\"__2 _2cc\"> </span></span></span>As at 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span>Eur<span class=\"__2 _276\"></span>o<span class=\"__2 _de_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">364,412</span><span class=\"__2 _340\"> </span><span class=\"__2 _2cc\">(1,012,373)</span><span class=\"__2 _5c_2\"> </span><span class=\"__2 _2cc\">114,766</span><span class=\"__2 _1b6\"> </span><span class=\"__2 _2cc\">(533,195)<span class=\"__2 _2cc\"> </span></span></span>St<span class=\"__2 _277\"></span>erling<span class=\"__2 _363\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">594,877</span><span class=\"__2 _1b6\"> </span><span class=\"__2 _2cc\">(592,309)</span><span class=\"__2 _ea_1\"> </span><span class=\"__2 _2cc\">77,238</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">79,806<span class=\"__2 _2cc\"> </span></span></span>US dollar<span class=\"__2 _337\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">131,206</span><span class=\"__2 _420\"> </span><span class=\"__2 _2cc\">(681,565)</span><span class=\"__2 _1b7\"> </span><span class=\"__2 _2cc\">5,339</span><span class=\"__2 _1b6\"> </span><span class=\"__2 _2cc\">(545,020)<span class=\"__2 _2cc\"> </span></span></span>Danish kr<span class=\"__2 _277\"></span>one<span class=\"__2 _1b8\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">162,805</span><span class=\"__2 _359\"> </span><span class=\"__2 _2cc\">(10,033)</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">(10,353)</span><span class=\"__2 _5c_2\"> </span><span class=\"__2 _2cc\">142,419<span class=\"__2 _2cc\"> </span></span></span>Sw<span class=\"__2 _277\"></span>edish krona<span class=\"__2 _df_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">71,293</span><span class=\"__2 _414\"> </span><span class=\"__2 _2cc\">(16,753)</span><span class=\"__2 _7c_2\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _b1_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">54,540<span class=\"__2 _2cc\"> </span></span></span></span>Norwegian kr<span class=\"__2 _277\"></span>one<span class=\"__2 _1b9\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">38,004</span><span class=\"__2 _359\"> </span><span class=\"__2 _2cc\">(16,766)</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">(15)</span><span class=\"__2 _1ba\"> </span><span class=\"__2 _2cc\">21,223<span class=\"__2 _2cc\"> </span></span></span>Hong K<span class=\"__2 _277\"></span>ong dollar<span class=\"__2 _1bb\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">15,574</span><span class=\"__2 _e6_1\"> </span><span class=\"__2 _2cc\">(2,694)</span><span class=\"__2 _412\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _b1_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,880<span class=\"__2 _2cc\"> </span></span></span></span>Other<span class=\"__2 _1bc\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">16,101</span><span class=\"__2 _e6_1\"> </span><span class=\"__2 _2cc\">(5,359)</span><span class=\"__2 _412\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _b1_2\"> </span></span><span class=\"__2 _2cc\">10,742<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022<span class=\"__2 _15f_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,394,272</span><span class=\"__2 _340\"> </span><span class=\"__2 _2cc\">(2,337,852)</span><span class=\"__2 _5c_2\"> </span><span class=\"__2 _2cc\">186,975</span><span class=\"__2 _1b6\"> </span><span class=\"__2 _2cc\">(756,605)<span class=\"__2 _2cc\"> </span></span></span>* <span class=\"__2 _276\"></span><span class=\"ws1_2\">Euro<span class=\"__2 _277\"></span>, st<span class=\"__2 _276\"></span>erling and US dollar borro<span class=\"__2 _277\"></span>wings re\ufb02ect the cr<span class=\"__2 _277\"></span>oss curr<span class=\"__2 _276\"></span>ency inter<span class=\"__2 _277\"></span>est r<span class=\"__2 _277\"></span>ate sw<span class=\"__2 _277\"></span>aps ref<span class=\"__2 _277\"></span>erred t<span class=\"__2 _276\"></span>o in not<span class=\"__2 _276\"></span>e 3.10<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span></span>I<span class=\"__2 _275\"></span>NTE<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>T R<span class=\"__2 _279\"></span>A<span class=\"__2 _276\"></span>TE PR<span class=\"__2 _275\"></span>O<span class=\"__2 _275\"></span>F<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>LE<span class=\"__2 _2cc\"> </span>Cas<span class=\"__2 _275\"></span>h an<span class=\"__2 _275\"></span>d cas<span class=\"__2 _275\"></span>h eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>vale<span class=\"__2 _275\"></span>nts at 31 M<span class=\"__2 _275\"></span>arch 2023 a<span class=\"__2 _275\"></span>nd 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2022 ha<span class=\"__2 _275\"></span>ve mat<span class=\"__2 _275\"></span>urit<span class=\"__2 _275\"></span>y p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>iod<span class=\"__2 _275\"></span>s up to three m<span class=\"__2 _275\"></span>onths (n<span class=\"__2 _275\"></span>ot<span class=\"__2 _276\"></span>e 3.9<span class=\"__2 _277\"></span>).<span class=\"__2 _2cc\"> </span>Ba<span class=\"__2 _275\"></span>nk b<span class=\"__2 _275\"></span>orrowin<span class=\"__2 _275\"></span>gs a<span class=\"__2 _275\"></span>re at \ufb02oa<span class=\"__2 _275\"></span>ting i<span class=\"__2 _275\"></span>nterest rates for per<span class=\"__2 _275\"></span>iod<span class=\"__2 _275\"></span>s up to six mo<span class=\"__2 _275\"></span>nths wh<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>e the G<span class=\"__2 _275\"></span>roup\u2019s Unse<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>red Notes du<span class=\"__2 _275\"></span>e 2023 to 2034<span class=\"__2 _2cc\"> </span>com<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>ises d<span class=\"__2 _275\"></span>ebt swap<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>d to a comb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of \ufb01xed rates an<span class=\"__2 _275\"></span>d \ufb02o<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g rates which reset o<span class=\"__2 _275\"></span>n a qu<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>terly a<span class=\"__2 _275\"></span>nd s<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>i-ann<span class=\"__2 _275\"></span>ual b<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>is,<span class=\"__2 _275\"></span> an<span class=\"__2 _275\"></span>d de<span class=\"__2 _275\"></span>bt whic<span class=\"__2 _275\"></span>h ha<span class=\"__2 _275\"></span>s not be<span class=\"__2 _275\"></span>en swa<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>3.<span class=\"__2 _277\"></span>1<span class=\"__2 _275\"></span>3 <span class=\"__2 _d_2\"> </span>ANA<span class=\"__2 _275\"></span>L<span class=\"__2 _282\"></span>YSI<span class=\"__2 _275\"></span>S O<span class=\"__2 _275\"></span>F N<span class=\"__2 _275\"></span>ET D<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>B<span class=\"__2 _275\"></span>T <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>3<span class=\"__2 _275\"></span>.1<span class=\"__2 _279\"></span>4 <span class=\"__2 _278\"> </span>DE<span class=\"__2 _279\"></span>F<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>D I<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>COM<span class=\"__2 _275\"></span>E T<span class=\"__2 _276\"></span>A<span class=\"__2 _275\"></span>X<span class=\"__2 _275\"></span> Def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax is an accounting adjus<span class=\"__2 _276\"></span>tment to pr<span class=\"__2 _277\"></span>ovide f<span class=\"__2 _277\"></span>or tax that is e<span class=\"__2 _277\"></span>xpected t<span class=\"__2 _277\"></span>o arise in the future as a r<span class=\"__2 _277\"></span>esult o<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">f diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _2cc\"> </span>in the accounting and t<span class=\"__2 _277\"></span>ax bases o<span class=\"__2 _277\"></span>f ass<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s and liabilities.<span class=\"__2 _2cc\"> </span>The fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g is an a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lysi<span class=\"__2 _275\"></span>s of the m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ent in th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>jor c<span class=\"__2 _275\"></span>atego<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s of defer<span class=\"__2 _275\"></span>red tax liab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties/<span class=\"__2 _277\"></span>(as<span class=\"__2 _275\"></span>sets) recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d by the G<span class=\"__2 _275\"></span>roup<span class=\"__2 _2cc\"> </span>for th<span class=\"__2 _275\"></span>e year e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ed 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2023:<span class=\"__2 _2cc\"> </span>Pr<span class=\"__2 _276\"></span>operty<span class=\"__2 _277\"></span>,<span class=\"__2 _2cc\"> </span>plant and<span class=\"__2 _2cc\"> </span>equipment<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Intangible<span class=\"__2 _2cc\"> </span>ass<span class=\"__2 _275\"></span>ets<span class=\"__2 _275\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _282\"></span>ax losse<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> and credit<span class=\"__2 _277\"></span>s <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Re<span class=\"__2 _276\"></span>tirement<span class=\"__2 _2cc\"> </span>bene\ufb01t<span class=\"__2 _2cc\"> </span>obligations<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Derivativ<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span> \ufb01nancial<span class=\"__2 _2cc\"> </span>instrument<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Short-t<span class=\"__2 _276\"></span>erm<span class=\"__2 _2cc\"> </span>tempor<span class=\"__2 _277\"></span>ary<span class=\"__2 _275\"></span> <span class=\"__2 _2cc\">differ</span><span class=\"__2 _277\"></span>ences <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>and other <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"> </span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April 2<span class=\"__2 _276\"></span>022<span class=\"__2 _1bd\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">34,372</span><span class=\"__2 _1be\"> </span><span class=\"__2 _2cc\">183,893</span><span class=\"__2 _406\"> </span><span class=\"__2 _2cc\">(11,387)</span><span class=\"__2 _14c_1\"> </span><span class=\"__2 _2cc\">538</span><span class=\"__2 _1bf\"> </span><span class=\"__2 _2cc\">18,924</span><span class=\"__2 _406\"> </span><span class=\"__2 _2cc\">(21,038)</span><span class=\"__2 _1c0\"> </span><span class=\"__2 _2cc\">205,302<span class=\"__2 _2cc\"> </span></span></span>Consolidat<span class=\"__2 _277\"></span>ed Income St<span class=\"__2 _277\"></span>atement<span class=\"__2 _1c1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,445</span><span class=\"__2 _406\"> </span><span class=\"__2 _2cc\">(24,032)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">89</span><span class=\"__2 _5c_2\"> </span><span class=\"__2 _2cc\">321</span><span class=\"__2 _1b6\"> </span><span class=\"__2 _2cc\">181</span><span class=\"__2 _e_2\"> </span><span class=\"__2 _2cc\">(2,901)</span><span class=\"__2 _1c2\"> </span><span class=\"__2 _2cc\">(23,897)<span class=\"__2 _2cc\"> </span></span></span>Rec<span class=\"__2 _276\"></span>ognised in Other Compr<span class=\"__2 _277\"></span>ehensive Income<span class=\"__2 _1c3\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _e6_1\"> </span>\u2013<span class=\"__2 _1c4\"> </span>\u2013<span class=\"__2 _5c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">800</span><span class=\"__2 _1c5\"> </span><span class=\"__2 _2cc\">(30,374)</span><span class=\"__2 _290\"> </span></span>\u2013<span class=\"__2 _1c5\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(29,574)<span class=\"__2 _2cc\"> </span></span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _1c6\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(208)</span><span class=\"__2 _1c7\"> </span><span class=\"__2 _2cc\">38,465</span><span class=\"__2 _1b4\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _e6_1\"> </span>\u2013<span class=\"__2 _1c4\"> </span>\u2013<span class=\"__2 _e_2\"> </span></span><span class=\"__2 _2cc\">(2,436)</span><span class=\"__2 _1c7\"> </span><span class=\"__2 _2cc\">35,821<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es and o<span class=\"__2 _276\"></span>ther<span class=\"__2 _1c8\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">371</span><span class=\"__2 _340\"> </span><span class=\"__2 _2cc\">7,646</span><span class=\"__2 _1c9\"> </span><span class=\"__2 _2cc\">(462)</span><span class=\"__2 _359\"> </span><span class=\"__2 _2cc\">(8)</span><span class=\"__2 _290\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _336\"> </span></span><span class=\"__2 _2cc\">(629)</span><span class=\"__2 _d8_1\"> </span><span class=\"__2 _2cc\">6,918<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>023<span class=\"__2 _411\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">36,980</span><span class=\"__2 _1be\"> </span><span class=\"__2 _2cc\">205,972</span><span class=\"__2 _406\"> </span><span class=\"__2 _2cc\">(11,760)</span><span class=\"__2 _d8_1\"> </span><span class=\"__2 _2cc\">1,651</span><span class=\"__2 _406\"> </span><span class=\"__2 _2cc\">(11,269)</span><span class=\"__2 _1be\"> </span><span class=\"__2 _2cc\">(27,004)</span><span class=\"__2 _1ca\"> </span><span class=\"__2 _2cc\">194,570<span class=\"__2 _2cc\"> </span></span></span>Analy<span class=\"__2 _276\"></span>sed as:<span class=\"__2 _2cc\"> </span>Def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax asse<span class=\"__2 _277\"></span>t<span class=\"__2 _1cb\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(5,298)</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">(234)</span><span class=\"__2 _1be\"> </span><span class=\"__2 _2cc\">(11,785)</span><span class=\"__2 _1bf\"> </span><span class=\"__2 _2cc\">(1,245)</span><span class=\"__2 _1c2\"> </span><span class=\"__2 _2cc\">(11,269)</span><span class=\"__2 _1be\"> </span><span class=\"__2 _2cc\">(39,222)</span><span class=\"__2 _1be\"> </span><span class=\"__2 _2cc\">(69,053)<span class=\"__2 _2cc\"> </span></span></span>Def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax liability<span class=\"__2 _1cc\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">42,278</span><span class=\"__2 _1be\"> </span><span class=\"__2 _2cc\">206,206</span><span class=\"__2 _ea_1\"> </span><span class=\"__2 _2cc\">25</span><span class=\"__2 _340\"> </span><span class=\"__2 _2cc\">2,896</span><span class=\"__2 _1b4\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _1cd\"> </span></span><span class=\"__2 _2cc\">12,218</span><span class=\"__2 _1be\"> </span><span class=\"__2 _2cc\">263,623<span class=\"__2 _2cc\"> </span></span></span><span class=\"__2 _2cc\">36,980</span><span class=\"__2 _1be\"> </span><span class=\"__2 _2cc\">205,972</span><span class=\"__2 _406\"> </span><span class=\"__2 _2cc\">(11,760)</span><span class=\"__2 _d8_1\"> </span><span class=\"__2 _2cc\">1,651</span><span class=\"__2 _406\"> </span><span class=\"__2 _2cc\">(11,269)</span><span class=\"__2 _1be\"> </span><span class=\"__2 _2cc\">(27,004)</span><span class=\"__2 _1ca\"> </span><span class=\"__2 _2cc\">194,570<span class=\"__2 _2cc\"> </span></span>The fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g is an a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lysi<span class=\"__2 _275\"></span>s of the m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ent in th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>jor c<span class=\"__2 _275\"></span>atego<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s of defer<span class=\"__2 _275\"></span>red tax liab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties/<span class=\"__2 _277\"></span>(as<span class=\"__2 _275\"></span>sets) recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d by the G<span class=\"__2 _275\"></span>roup<span class=\"__2 _2cc\"> </span>for th<span class=\"__2 _275\"></span>e year e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ed 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2022:<span class=\"__2 _2cc\"> </span>Pr<span class=\"__2 _276\"></span>operty<span class=\"__2 _277\"></span>,<span class=\"__2 _2cc\"> </span>plant and<span class=\"__2 _2cc\"> </span>equipment<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Intangible<span class=\"__2 _2cc\"> </span>ass<span class=\"__2 _275\"></span>ets<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _282\"></span>ax losse<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>and credit<span class=\"__2 _277\"></span>s <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Re<span class=\"__2 _276\"></span>tirement<span class=\"__2 _2cc\"> </span>bene\ufb01t<span class=\"__2 _2cc\"> </span>obligations<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Derivativ<span class=\"__2 _276\"></span>e<span class=\"__2 _2cc\"> </span>\ufb01nancial<span class=\"__2 _2cc\"> </span>instrument<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Short-t<span class=\"__2 _277\"></span>erm<span class=\"__2 _275\"></span> tempor<span class=\"__2 _277\"></span>ary<span class=\"__2 _275\"></span> <span class=\"__2 _2cc\">differ</span><span class=\"__2 _277\"></span>ences <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>and other <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April 2<span class=\"__2 _276\"></span>021<span class=\"__2 _1ce\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">28,452</span><span class=\"__2 _1cf\"> </span><span class=\"__2 _2cc\">132,420</span><span class=\"__2 _336\"> </span><span class=\"__2 _2cc\">(902)</span><span class=\"__2 _14c_1\"> </span><span class=\"__2 _2cc\">554</span><span class=\"__2 _340\"> </span><span class=\"__2 _2cc\">2,561</span><span class=\"__2 _1d0\"> </span><span class=\"__2 _2cc\">(10,571)</span><span class=\"__2 _1d1\"> </span><span class=\"__2 _2cc\">152,514<span class=\"__2 _2cc\"> </span></span></span>Consolidat<span class=\"__2 _277\"></span>ed Income St<span class=\"__2 _277\"></span>atement<span class=\"__2 _329\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,333</span><span class=\"__2 _1c7\"> </span><span class=\"__2 _2cc\">(15,185)</span><span class=\"__2 _14c_1\"> </span><span class=\"__2 _2cc\">707</span><span class=\"__2 _1b6\"> </span><span class=\"__2 _2cc\">469</span><span class=\"__2 _5c_2\"> </span><span class=\"__2 _2cc\">225</span><span class=\"__2 _e_2\"> </span><span class=\"__2 _2cc\">(4,389)</span><span class=\"__2 _453\"> </span><span class=\"__2 _2cc\">(13,840)<span class=\"__2 _2cc\"> </span></span></span>Rec<span class=\"__2 _276\"></span>ognised in Other Compr<span class=\"__2 _277\"></span>ehensive Income<span class=\"__2 _1c3\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _1b4\"> </span>\u2013<span class=\"__2 _1c4\"> </span>\u2013<span class=\"__2 _6a_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(207)</span><span class=\"__2 _10f_1\"> </span><span class=\"__2 _2cc\">16,138</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">(3)</span><span class=\"__2 _10f_1\"> </span><span class=\"__2 _2cc\">15,928<span class=\"__2 _2cc\"> </span></span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _14e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,603</span><span class=\"__2 _1cd\"> </span><span class=\"__2 _2cc\">64,648</span><span class=\"__2 _1c7\"> </span><span class=\"__2 _2cc\">(10,740)</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">(285)</span><span class=\"__2 _1b_2\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _d8_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(6,176)</span><span class=\"__2 _10f_1\"> </span><span class=\"__2 _2cc\">49,050<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es and o<span class=\"__2 _276\"></span>ther<span class=\"__2 _1d2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(16)</span><span class=\"__2 _d8_1\"> </span><span class=\"__2 _2cc\">2,010</span><span class=\"__2 _336\"> </span><span class=\"__2 _2cc\">(452)</span><span class=\"__2 _1d3\"> </span></span><span class=\"ls1_2\"><span class=\"__2 _2cc\">6</span><span class=\"__2 _1c4\"> </span>\u2013<span class=\"__2 _5c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">101</span><span class=\"__2 _14d_1\"> </span><span class=\"__2 _2cc\">1,650<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022<span class=\"__2 _13d_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">34,372</span><span class=\"__2 _1cf\"> </span><span class=\"__2 _2cc\">183,893</span><span class=\"__2 _1c7\"> </span><span class=\"__2 _2cc\">(11,387)</span><span class=\"__2 _14c_1\"> </span><span class=\"__2 _2cc\">538</span><span class=\"__2 _1cd\"> </span><span class=\"__2 _2cc\">18,924</span><span class=\"__2 _1c7\"> </span><span class=\"__2 _2cc\">(21,038)</span><span class=\"__2 _1d1\"> </span><span class=\"__2 _2cc\">205,302<span class=\"__2 _2cc\"> </span></span></span>Analy<span class=\"__2 _276\"></span>sed as:<span class=\"__2 _2cc\"> </span>Def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax asse<span class=\"__2 _277\"></span>t<span class=\"__2 _2a_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(5,630)</span><span class=\"__2 _1b6\"> </span><span class=\"__2 _2cc\">(71)</span><span class=\"__2 _453\"> </span><span class=\"__2 _2cc\">(11,387)</span><span class=\"__2 _1cd\"> </span><span class=\"__2 _2cc\">(2,238)</span><span class=\"__2 _290\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _1d0\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(35,168)</span><span class=\"__2 _1cf\"> </span><span class=\"__2 _2cc\">(54,494)<span class=\"__2 _2cc\"> </span></span></span></span>Def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax liability<span class=\"__2 _1d4\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">40,002</span><span class=\"__2 _1cf\"> </span><span class=\"__2 _2cc\">183,964</span><span class=\"__2 _1b4\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _14d_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,776</span><span class=\"__2 _1d5\"> </span><span class=\"__2 _2cc\">18,924</span><span class=\"__2 _1cd\"> </span><span class=\"__2 _2cc\">14,130</span><span class=\"__2 _1cf\"> </span><span class=\"__2 _2cc\">259,796<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">34,372</span><span class=\"__2 _1cf\"> </span><span class=\"__2 _2cc\">183,893</span><span class=\"__2 _1c7\"> </span><span class=\"__2 _2cc\">(11,387)</span><span class=\"__2 _14c_1\"> </span><span class=\"__2 _2cc\">538</span><span class=\"__2 _1cd\"> </span><span class=\"__2 _2cc\">18,924</span><span class=\"__2 _1c7\"> </span><span class=\"__2 _2cc\">(21,038)</span><span class=\"__2 _1d1\"> </span><span class=\"__2 _2cc\">205,302<span class=\"__2 _2cc\"> </span></span>Defe<span class=\"__2 _275\"></span>rred tax assets a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>re man<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent j<span class=\"__2 _275\"></span>udg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt in determ<span class=\"__2 _275\"></span>ini<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unts to be recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed<span class=\"__2 _275\"></span>. In p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>cul<span class=\"__2 _275\"></span>ar,<span class=\"__2 _2cc\"> </span>sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt jud<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt is us<span class=\"__2 _275\"></span>ed wh<span class=\"__2 _275\"></span>en a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e extent to whic<span class=\"__2 _275\"></span>h defe<span class=\"__2 _275\"></span>rred tax assets s<span class=\"__2 _275\"></span>ho<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>d be reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d, with c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>give<span class=\"__2 _275\"></span>n to the timi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>evel of fu<span class=\"__2 _275\"></span>ture taxable i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e in th<span class=\"__2 _275\"></span>e relevant ju<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>ajo<span class=\"__2 _275\"></span>rit<span class=\"__2 _275\"></span>y of the d<span class=\"__2 _275\"></span>efer<span class=\"__2 _275\"></span>red tax asset at<span class=\"__2 _2cc\"> </span>31 M<span class=\"__2 _275\"></span>arch 2023 of \u00a369<span class=\"__2 _277\"></span>.05<span class=\"__2 _275\"></span>3 mi<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ion i<span class=\"__2 _275\"></span>s expe<span class=\"__2 _275\"></span>cted to be settl<span class=\"__2 _275\"></span>ed/<span class=\"__2 _277\"></span>recovered m<span class=\"__2 _275\"></span>ore tha<span class=\"__2 _275\"></span>n 12 mo<span class=\"__2 _275\"></span>nths af<span class=\"__2 _279\"></span>ter the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te.<span class=\"__2 _2cc\"> </span>Defe<span class=\"__2 _275\"></span>rred in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me tax as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">s are offset wh</span><span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>ere is a l<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y enfo<span class=\"__2 _275\"></span>rceab<span class=\"__2 _275\"></span>le ri<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ght to offset c</span><span class=\"__2 _275\"></span>urrent tax ass<span class=\"__2 _275\"></span>ets aga<span class=\"__2 _275\"></span>ins<span class=\"__2 _275\"></span>t<span class=\"__2 _2cc\"> </span>cur<span class=\"__2 _275\"></span>rent tax liab<span class=\"__2 _275\"></span>iliti<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e defe<span class=\"__2 _275\"></span>rred in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me taxes relate to the sam<span class=\"__2 _275\"></span>e \ufb01s<span class=\"__2 _275\"></span>cal a<span class=\"__2 _275\"></span>uth<span class=\"__2 _275\"></span>ori<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>. D<span class=\"__2 _275\"></span>efer<span class=\"__2 _275\"></span>red in<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e tax ha<span class=\"__2 _275\"></span>s not be<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span> recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed fo<span class=\"__2 _275\"></span>r withh<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>ldi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd oth<span class=\"__2 _275\"></span>er taxes that m<span class=\"__2 _275\"></span>ay b<span class=\"__2 _275\"></span>e pa<span class=\"__2 _275\"></span>yab<span class=\"__2 _275\"></span>le o<span class=\"__2 _275\"></span>n the un<span class=\"__2 _275\"></span>rem<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>ted ear<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>gs of c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tain su<span class=\"__2 _275\"></span>bsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span> acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted investm<span class=\"__2 _275\"></span>ents as th<span class=\"__2 _275\"></span>e tim<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g of the reversal of th<span class=\"__2 _275\"></span>ese tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diff</span><span class=\"__2 _275\"></span>eren<span class=\"__2 _275\"></span>ces is c<span class=\"__2 _275\"></span>ontroll<span class=\"__2 _275\"></span>ed by the G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>t is<span class=\"__2 _2cc\"> </span>proba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e tha<span class=\"__2 _275\"></span>t thes<span class=\"__2 _275\"></span>e temp<span class=\"__2 _275\"></span>orar<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ifferen</span><span class=\"__2 _275\"></span>ces w<span class=\"__2 _275\"></span>ill n<span class=\"__2 _275\"></span>ot reverse in the fo<span class=\"__2 _275\"></span>resee<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re.<span class=\"__2 _2cc\"> </span>3<span class=\"__2 _275\"></span>.1<span class=\"__2 _279\"></span>5 <span class=\"__2 _278\"> </span>PO<span class=\"__2 _277\"></span>ST<span class=\"__2 _282\"></span>-EMP<span class=\"__2 _277\"></span>LO<span class=\"__2 _283\"></span>YMEN<span class=\"__2 _277\"></span>T BEN<span class=\"__2 _277\"></span>EFIT<span class=\"__2 _277\"></span> OBL<span class=\"__2 _276\"></span>IG<span class=\"__2 _277\"></span>A<span class=\"__2 _282\"></span>TI<span class=\"__2 _277\"></span>ONS<span class=\"__2 _2cc\"> </span>The Group oper<span class=\"__2 _277\"></span>ate<span class=\"__2 _277\"></span>s a number of de\ufb01ned bene<span class=\"__2 _276\"></span>\ufb01t and de\ufb01ned contribut<span class=\"__2 _276\"></span>ion pension scheme<span class=\"__2 _277\"></span>s for our employ<span class=\"__2 _277\"></span>ees. All o<span class=\"__2 _277\"></span>f the<span class=\"__2 _275\"></span> Group<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _282\"></span>s de\ufb01ned bene\ufb01t pension s<span class=\"__2 _277\"></span>chemes are c<span class=\"__2 _276\"></span>losed t<span class=\"__2 _277\"></span>o new member<span class=\"__2 _276\"></span>s.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rates de\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>e\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d contr<span class=\"__2 _275\"></span>ibu<span class=\"__2 _275\"></span>tion s<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>on sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>me a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>re hel<span class=\"__2 _275\"></span>d in se<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>rate<span class=\"__2 _2cc\"> </span>trust<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>e administer<span class=\"__2 _277\"></span>ed f<span class=\"__2 _275\"></span>unds.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rates \ufb01ve de\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t pe<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>on s<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es in th<span class=\"__2 _275\"></span>e Re<span class=\"__2 _275\"></span>pu<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>c of Irel<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d (\u2018RO<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>\u2019), four in th<span class=\"__2 _275\"></span>e UK a<span class=\"__2 _275\"></span>nd fo<span class=\"__2 _275\"></span>ur i<span class=\"__2 _275\"></span>n Ger<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span> The p<span class=\"__2 _275\"></span>rojec<span class=\"__2 _275\"></span>ted uni<span class=\"__2 _275\"></span>t credi<span class=\"__2 _275\"></span>t meth<span class=\"__2 _275\"></span>od h<span class=\"__2 _275\"></span>as be<span class=\"__2 _275\"></span>en e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ploye<span class=\"__2 _275\"></span>d in d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e de\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>e\ufb01t ob<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>risi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span>the rel<span class=\"__2 _275\"></span>ated cur<span class=\"__2 _275\"></span>rent ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>e cost a<span class=\"__2 _275\"></span>nd, w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re app<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le, pa<span class=\"__2 _275\"></span>st se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ce cos<span class=\"__2 _275\"></span>t.<span class=\"__2 _2cc\"> </span>Full a<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>al val<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s were car<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>d out b<span class=\"__2 _275\"></span>etwe<span class=\"__2 _275\"></span>en 1 J<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y 2019 a<span class=\"__2 _275\"></span>nd 1 M<span class=\"__2 _275\"></span>ay 202<span class=\"__2 _275\"></span>2. In g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>eral, a<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>al val<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s are not<span class=\"__2 _2cc\"> </span>avai<span class=\"__2 _275\"></span>lab<span class=\"__2 _275\"></span>le fo<span class=\"__2 _275\"></span>r pu<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>ic in<span class=\"__2 _275\"></span>sp<span class=\"__2 _275\"></span>ecti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>, alth<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>gh th<span class=\"__2 _275\"></span>e results of va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns are ad<span class=\"__2 _275\"></span>vis<span class=\"__2 _275\"></span>ed to the m<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>rs of the var<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>us p<span class=\"__2 _275\"></span>ens<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n sch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Actu<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>al val<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en up<span class=\"__2 _275\"></span>da<span class=\"__2 _275\"></span>ted to 31 March 2023 for I<span class=\"__2 _275\"></span>AS 19 by a q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>li\ufb01<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y.<span class=\"__2 _2cc\"> </span>The s<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es exp<span class=\"__2 _275\"></span>ose th<span class=\"__2 _275\"></span>e Group to a nu<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>er of r<span class=\"__2 _275\"></span>isks, th<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>ost si<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>i\ufb01c<span class=\"__2 _275\"></span>ant of wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re as foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>DISC<span class=\"__2 _277\"></span>OU<span class=\"__2 _275\"></span>NT<span class=\"__2 _277\"></span> R<span class=\"__2 _275\"></span>A<span class=\"__2 _277\"></span>TES<span class=\"__2 _2cc\"> </span>The c<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>cul<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of the p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>s sen<span class=\"__2 _275\"></span>siti<span class=\"__2 _275\"></span>ve to chan<span class=\"__2 _275\"></span>ges i<span class=\"__2 _275\"></span>n the d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rat<span class=\"__2 _276\"></span>e. Th<span class=\"__2 _275\"></span>e disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span>rat<span class=\"__2 _276\"></span>e is ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e interest yi<span class=\"__2 _275\"></span>eld a<span class=\"__2 _275\"></span>t the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate on hi<span class=\"__2 _275\"></span>gh-qu<span class=\"__2 _275\"></span>ali<span class=\"__2 _275\"></span>ty c<span class=\"__2 _275\"></span>orp<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>rat<span class=\"__2 _276\"></span>e bo<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>s of a cur<span class=\"__2 _275\"></span>rency a<span class=\"__2 _275\"></span>nd term c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with<span class=\"__2 _2cc\"> </span>the c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy an<span class=\"__2 _275\"></span>d term of th<span class=\"__2 _275\"></span>e pos<span class=\"__2 _275\"></span>t<span class=\"__2 _282\"></span>-e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loy<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n. C<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es in th<span class=\"__2 _275\"></span>e dis<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>unt rate can le<span class=\"__2 _275\"></span>ad to volati<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y in th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>Group\u2019s Ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nce S<span class=\"__2 _275\"></span>h<span class=\"__2 _275\"></span>eet, In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement a<span class=\"__2 _275\"></span>nd Stateme<span class=\"__2 _275\"></span>nt of Com<span class=\"__2 _275\"></span>preh<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>si<span class=\"__2 _275\"></span>ve Inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span>ASS<span class=\"__2 _275\"></span>ET V<span class=\"__2 _277\"></span>OL<span class=\"__2 _275\"></span>A<span class=\"__2 _276\"></span>TILITY<span class=\"__2 _2cc\"> </span>The s<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets are repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ted at fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e usi<span class=\"__2 _275\"></span>ng b<span class=\"__2 _275\"></span>id pr<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s whe<span class=\"__2 _275\"></span>re relevant. Th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>jor<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of the G<span class=\"__2 _275\"></span>roup\u2019s sche<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets<span class=\"__2 _2cc\"> </span>com<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>ise of b<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ds<span class=\"__2 _275\"></span>. A de<span class=\"__2 _275\"></span>creas<span class=\"__2 _275\"></span>e in co<span class=\"__2 _275\"></span>rpo<span class=\"__2 _275\"></span>rate bon<span class=\"__2 _275\"></span>d yie<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>s wil<span class=\"__2 _275\"></span>l inc<span class=\"__2 _275\"></span>rease th<span class=\"__2 _275\"></span>e val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s bond h<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>s alth<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>gh th<span class=\"__2 _275\"></span>is wil<span class=\"__2 _275\"></span>l<span class=\"__2 _2cc\"> </span>be p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>tia<span class=\"__2 _275\"></span>lly o<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffset by an i</span><span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>rease i<span class=\"__2 _275\"></span>n the val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>me\u2019s lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p als<span class=\"__2 _275\"></span>o ho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>s a sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt propo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of eq<span class=\"__2 _275\"></span>uiti<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span>whi<span class=\"__2 _275\"></span>ch are expe<span class=\"__2 _275\"></span>cted to outp<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>m cor<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rate bond<span class=\"__2 _275\"></span>s in th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _277\"></span>term wh<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>e provid<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g som<span class=\"__2 _275\"></span>e vol<span class=\"__2 _275\"></span>atil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d ris<span class=\"__2 _275\"></span>k in the s<span class=\"__2 _275\"></span>ho<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t term<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Ex<span class=\"__2 _275\"></span>tern<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>ultants p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>lly c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>ct inves<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nt reviews to det<span class=\"__2 _276\"></span>erm<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>e the m<span class=\"__2 _275\"></span>ost a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate asset a<span class=\"__2 _275\"></span>llo<span class=\"__2 _275\"></span>cati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>, taking<span class=\"__2 _275\"></span> acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of asset val<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s, f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng req<span class=\"__2 _275\"></span>uirem<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts, li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span>uratio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d the a<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>ievem<span class=\"__2 _275\"></span>ent of ap<span class=\"__2 _275\"></span>prop<span class=\"__2 _275\"></span>ria<span class=\"__2 _275\"></span>te r<span class=\"__2 _277\"></span>etu<span class=\"__2 _275\"></span>rns<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>INFLA<span class=\"__2 _277\"></span>TION<span class=\"__2 _277\"></span> RISK<span class=\"__2 _2cc\"> </span>The m<span class=\"__2 _275\"></span>aj<span class=\"__2 _275\"></span>ori<span class=\"__2 _275\"></span>ty of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s de\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s are lin<span class=\"__2 _275\"></span>ked to in\ufb02ati<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd h<span class=\"__2 _275\"></span>igh<span class=\"__2 _275\"></span>er i<span class=\"__2 _275\"></span>n\ufb02<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n will l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>d to high<span class=\"__2 _275\"></span>er s<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s alth<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>gh ca<span class=\"__2 _275\"></span>ps are in p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ce to prot<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ct th<span class=\"__2 _275\"></span>e sch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>ins<span class=\"__2 _275\"></span>t extrem<span class=\"__2 _275\"></span>e in\ufb02<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>MORT<span class=\"__2 _277\"></span>ALI<span class=\"__2 _276\"></span>TY RISK<span class=\"__2 _2cc\"> </span>The p<span class=\"__2 _275\"></span>resent va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of the d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>s cal<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>lated by referen<span class=\"__2 _275\"></span>ce to the bes<span class=\"__2 _275\"></span>t esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te of the mor<span class=\"__2 _279\"></span>talit<span class=\"__2 _275\"></span>y of pl<span class=\"__2 _275\"></span>an<span class=\"__2 _2cc\"> </span>par<span class=\"__2 _279\"></span>tici<span class=\"__2 _275\"></span>pants<span class=\"__2 _275\"></span>. An i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>rease i<span class=\"__2 _275\"></span>n the l<span class=\"__2 _275\"></span>ife expe<span class=\"__2 _275\"></span>ctanc<span class=\"__2 _275\"></span>y of the p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tici<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>nts will i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>rease th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>The p<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>l ac<span class=\"__2 _275\"></span>tua<span class=\"__2 _275\"></span>ria<span class=\"__2 _275\"></span>l ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s use<span class=\"__2 _275\"></span>d were as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>2023<span class=\"__2 _a7_2\"> </span><span class=\"ffa_2 fc2_2\">2022<span class=\"__2 _2cc\"> </span></span>Republic o<span class=\"__2 _277\"></span>f Ireland scheme<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Rat<span class=\"__2 _277\"></span>e of incr<span class=\"__2 _277\"></span>ease in salaries<span class=\"__2 _471\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\">n/a*<span class=\"__2 _1ae\"> </span><span class=\"ffa_2 fc2_2\">n/a*<span class=\"__2 _2cc\"> </span></span></span>Rat<span class=\"__2 _277\"></span>e of incr<span class=\"__2 _277\"></span>ease in pensions in payment<span class=\"__2 _cc_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1\"><span class=\"__2 _2cc\">1.25% \u2013 2.60%</span><span class=\"__2 _1d6\"> </span></span><span class=\"ls26_1\"><span class=\"__2 _2cc\">1.25% \u2013 2.60%<span class=\"__2 _2cc\"> </span></span></span>Discount r<span class=\"__2 _277\"></span>ate<span class=\"__2 _1d7\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4.10%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2.10%<span class=\"__2 _2cc\"> </span></span></span></span>In\ufb02ation as<span class=\"__2 _276\"></span>sumption<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2.60%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2.60%<span class=\"__2 _2cc\"> </span></span></span></span>UK scheme<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> Rat<span class=\"__2 _277\"></span>e of incr<span class=\"__2 _277\"></span>ease in salaries<span class=\"__2 _1d8\"> </span><span class=\"ff9_2 fc0_2 ls26_1\"><span class=\"__2 _2cc\">0.00% \u2013 3.30%</span><span class=\"__2 _1d6\"> </span></span><span class=\"ls26_1\"><span class=\"__2 _2cc\">0.00% \u2013 3.60%<span class=\"__2 _2cc\"> </span></span></span>Rat<span class=\"__2 _277\"></span>e of incr<span class=\"__2 _277\"></span>ease in pensions in payment<span class=\"__2 _cc_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1\"><span class=\"__2 _2cc\">1.65% \u2013 4.00%</span><span class=\"__2 _1d6\"> </span></span><span class=\"ls26_1\"><span class=\"__2 _2cc\">1.80% \u2013 4.00%<span class=\"__2 _2cc\"> </span></span></span>Discount r<span class=\"__2 _277\"></span>ate<span class=\"__2 _1d7\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4.85%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2.75%<span class=\"__2 _2cc\"> </span></span></span></span>In\ufb02ation as<span class=\"__2 _276\"></span>sumption<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3.30%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">3.60%<span class=\"__2 _2cc\"> </span></span></span></span>German scheme<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Rat<span class=\"__2 _277\"></span>e of incr<span class=\"__2 _277\"></span>ease in salaries<span class=\"__2 _e8_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3.60%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">3.60%<span class=\"__2 _2cc\"> </span></span></span></span>Rat<span class=\"__2 _277\"></span>e of incr<span class=\"__2 _277\"></span>ease in pensions in payment<span class=\"__2 _1d9\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2.60%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2.60%<span class=\"__2 _2cc\"> </span></span></span></span>Discount r<span class=\"__2 _277\"></span>ate<span class=\"__2 _1d7\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4.10%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2.10%<span class=\"__2 _2cc\"> </span></span></span></span>In\ufb02ation as<span class=\"__2 _276\"></span>sumption<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2.60%</span><span class=\"__2 _9b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2.60%<span class=\"__2 _2cc\"> </span></span></span></span>* <span class=\"__2 _276\"></span><span class=\"ws1_2\">There is no futur<span class=\"__2 _277\"></span>e service accrual f<span class=\"__2 _276\"></span>or the Irish scheme<span class=\"__2 _276\"></span>s.<span class=\"__2 _2cc\"> </span></span>The p<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>t<span class=\"__2 _282\"></span>-retirement m<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>talit<span class=\"__2 _275\"></span>y as<span class=\"__2 _275\"></span>sum<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyed in d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue of s<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>liti<span class=\"__2 _275\"></span>es un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 1<span class=\"__2 _275\"></span>9 are set<span class=\"__2 _2cc\"> </span>bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n ad<span class=\"__2 _275\"></span>vic<span class=\"__2 _275\"></span>e from p<span class=\"__2 _275\"></span>ub<span class=\"__2 _275\"></span>lis<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>d statistic<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d expe<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce in th<span class=\"__2 _275\"></span>e relevant g<span class=\"__2 _275\"></span>eo<span class=\"__2 _275\"></span>graph<span class=\"__2 _275\"></span>ic reg<span class=\"__2 _275\"></span>ion<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d are in a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>rdan<span class=\"__2 _275\"></span>ce with th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>underlying fun<span class=\"__2 _275\"></span>ding valuations.<span class=\"__2 _2cc\"> </span>The m<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>talit<span class=\"__2 _275\"></span>y as<span class=\"__2 _275\"></span>sum<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s dis<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d for \u2018current retirees\u2019 relate to assu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>gevi<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, in ye<span class=\"__2 _275\"></span>ars<span class=\"__2 _275\"></span>, foll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g retirement<span class=\"__2 _2cc\"> </span>at the b<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce sh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>et date, with \u2018f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re re<span class=\"__2 _277\"></span>ti<span class=\"__2 _275\"></span>rees\u2019 be<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g tha<span class=\"__2 _275\"></span>t relati<span class=\"__2 _275\"></span>ng to an em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyee retirin<span class=\"__2 _275\"></span>g in 25 yea<span class=\"__2 _275\"></span>rs\u2019 tim<span class=\"__2 _275\"></span>e. Th<span class=\"__2 _275\"></span>e mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>talit<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>assumpt<span class=\"__2 _276\"></span>ions ar<span class=\"__2 _277\"></span>e as follow<span class=\"__2 _277\"></span>s:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Ye<span class=\"__2 _279\"></span>a<span class=\"__2 _280\"></span>r<span class=\"__2 _279\"></span>s<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>Y<span class=\"__2 _282\"></span>ears<span class=\"__2 _2cc\"> </span>Current r<span class=\"__2 _277\"></span>etiree<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Male<span class=\"__2 _1da\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">23.3</span><span class=\"__2 _a8_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">23.3<span class=\"__2 _2cc\"> </span></span></span></span>Female<span class=\"__2 _1a3\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">25.4</span><span class=\"__2 _8b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">25.3<span class=\"__2 _2cc\"> </span></span></span></span>Future r<span class=\"__2 _277\"></span>etiree<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Male<span class=\"__2 _1da\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">25.7</span><span class=\"__2 _a8_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">25.6<span class=\"__2 _2cc\"> </span></span></span></span>Female<span class=\"__2 _1a3\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">27.7</span><span class=\"__2 _8b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">27.6<span class=\"__2 _2cc\"> </span></span></span></span>The G<span class=\"__2 _275\"></span>roup d<span class=\"__2 _275\"></span>oe<span class=\"__2 _275\"></span>s not op<span class=\"__2 _275\"></span>erate any pos<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-emp<span class=\"__2 _275\"></span>loym<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt me<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>al b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>3.<span class=\"__2 _283\"></span>15<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>PO<span class=\"__2 _277\"></span>ST<span class=\"__2 _283\"></span>-EMPL<span class=\"__2 _277\"></span>O<span class=\"__2 _282\"></span>YMEN<span class=\"__2 _277\"></span>T<span class=\"__2 _276\"></span> BENEFI<span class=\"__2 _277\"></span>T O<span class=\"__2 _277\"></span>BLIG<span class=\"__2 _277\"></span>A<span class=\"__2 _282\"></span>TI<span class=\"__2 _277\"></span>ONS<span class=\"__2 _277\"></span> <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>The n<span class=\"__2 _275\"></span>et pe<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>ion a<span class=\"__2 _275\"></span>sset reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e Ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Sh<span class=\"__2 _275\"></span>eet is a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lyse<span class=\"__2 _275\"></span>d as fo<span class=\"__2 _275\"></span>llows:<span class=\"__2 _2cc\"> </span>2023<span class=\"__2 _2cc\"> </span>ROI <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>UK <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Germany <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Equitie<span class=\"__2 _276\"></span>s<span class=\"__2 _1db\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,747</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">1,431</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _12c_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">11,178<span class=\"__2 _2cc\"> </span></span></span></span></span>Bonds<span class=\"__2 _1db\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">33,641</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">13,395</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _1b4\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">47,036<span class=\"__2 _2cc\"> </span></span></span></span></span>Pr<span class=\"__2 _277\"></span>oper<span class=\"__2 _275\"></span>ty<span class=\"__2 _3d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">33</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _1dc\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">33<span class=\"__2 _2cc\"> </span></span></span></span></span>Inve<span class=\"__2 _277\"></span>stment funds<span class=\"__2 _338\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,974</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _12e_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">1,974<span class=\"__2 _2cc\"> </span></span></span></span></span>Cash<span class=\"__2 _3d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,986</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">2,428</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">934</span><span class=\"__2 _410\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">5,348<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al f<span class=\"__2 _276\"></span>air value at 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _388\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">47,381</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">17,254</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">934</span><span class=\"__2 _12c_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">65,569<span class=\"__2 _2cc\"> </span></span></span></span>Pr<span class=\"__2 _277\"></span>esent v<span class=\"__2 _276\"></span>alue of s<span class=\"__2 _276\"></span>cheme liabilities<span class=\"__2 _1dd\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(33,675)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(11,447)</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">(8,726)</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(53,848)<span class=\"__2 _2cc\"> </span></span></span></span>Net pension as<span class=\"__2 _277\"></span>set/(liability) at 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _b8_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">13,706</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">5,807</span><span class=\"__2 _1b4\"> </span><span class=\"__2 _2cc\">(7,792)</span><span class=\"__2 _401\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">11,721<span class=\"__2 _2cc\"> </span></span></span></span>2022<span class=\"__2 _2cc\"> </span>ROI <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>UK <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Germany <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Equitie<span class=\"__2 _276\"></span>s<span class=\"__2 _1de\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">11,494</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">1,546</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _301\"> </span></span><span class=\"__2 _2cc\">13,040<span class=\"__2 _2cc\"> </span></span></span>Bonds<span class=\"__2 _1df\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">37,835</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">15,233</span><span class=\"__2 _427\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _b1_2\"> </span></span><span class=\"__2 _2cc\">53,068<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>oper<span class=\"__2 _275\"></span>ty<span class=\"__2 _3d_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">31</span><span class=\"__2 _427\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _1e0\"> </span></span><span class=\"__2 _2cc\">31<span class=\"__2 _2cc\"> </span></span></span>Inve<span class=\"__2 _277\"></span>stment funds<span class=\"__2 _346\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,734</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">12,323</span><span class=\"__2 _427\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _b1_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">15,057<span class=\"__2 _2cc\"> </span></span></span></span>Cash<span class=\"__2 _1e1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,771</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">720</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">876</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">6,367<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al f<span class=\"__2 _276\"></span>air value at 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _400\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">56,865</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">29,822</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">876</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">87,563<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>esent v<span class=\"__2 _276\"></span>alue of s<span class=\"__2 _276\"></span>cheme liabilities<span class=\"__2 _1e2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(44,147)</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">(24,406)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">(11,265)</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">(79,818)<span class=\"__2 _2cc\"> </span></span></span>Net pension as<span class=\"__2 _277\"></span>set/(liability) at 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _402\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,718</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">5,416</span><span class=\"__2 _359\"> </span><span class=\"__2 _2cc\">(10,389)</span><span class=\"__2 _16e_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">7,745<span class=\"__2 _2cc\"> </span></span></span></span>The a<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ounts rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt in resp<span class=\"__2 _275\"></span>ect of d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t pe<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>on s<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es are as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022<span class=\"ls1_2 ws1_2\"> </span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Curr<span class=\"__2 _276\"></span>ent service co<span class=\"__2 _276\"></span>st <span class=\"__2 _1e3\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(328)</span><span class=\"__2 _7e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(263)<span class=\"__2 _2cc\"> </span></span></span></span>Adminis<span class=\"__2 _276\"></span>tration e<span class=\"__2 _277\"></span>xpenses<span class=\"__2 _366\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(111)</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(55)<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al, included in employ<span class=\"__2 _277\"></span>ee bene\ufb01t expense (no<span class=\"__2 _276\"></span>t<span class=\"__2 _276\"></span>e 2.4)<span class=\"__2 _1e4\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(439)</span><span class=\"__2 _7e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(318)<span class=\"__2 _2cc\"> </span></span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st cos<span class=\"__2 _277\"></span>t on scheme liabilities<span class=\"__2 _1e5\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,823)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,391)<span class=\"__2 _2cc\"> </span></span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st income on scheme as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _1e6\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,021</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,552<span class=\"__2 _2cc\"> </span></span></span></span>Net int<span class=\"__2 _277\"></span>ere<span class=\"__2 _276\"></span>st income<span class=\"__2 _277\"></span>, included in net \ufb01nance co<span class=\"__2 _277\"></span>sts (no<span class=\"__2 _276\"></span>te 2.7)<span class=\"__2 _1e7\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">198</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">161<span class=\"__2 _2cc\"> </span></span></span></span>Ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n the a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ptions e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loye<span class=\"__2 _275\"></span>d for the va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of ass<span class=\"__2 _275\"></span>ets and l<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023, th<span class=\"__2 _275\"></span>e net c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>rge in the G<span class=\"__2 _275\"></span>roup<span class=\"__2 _275\"></span> In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement i<span class=\"__2 _275\"></span>n the ye<span class=\"__2 _275\"></span>ar en<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2024 is expec<span class=\"__2 _275\"></span>ted to be broadl<span class=\"__2 _275\"></span>y in l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>e with the c<span class=\"__2 _275\"></span>urrent ye<span class=\"__2 _275\"></span>ar \ufb01<span class=\"__2 _275\"></span>gu<span class=\"__2 _275\"></span>res.<span class=\"__2 _2cc\"> </span>Remeasur<span class=\"__2 _276\"></span>ements<span class=\"__2 _277\"></span> recognised<span class=\"__2 _276\"></span> in Other<span class=\"__2 _277\"></span> C<span class=\"__2 _275\"></span>omprehensi<span class=\"__2 _276\"></span>ve<span class=\"__2 _276\"></span> Income ar<span class=\"__2 _277\"></span>e as follo<span class=\"__2 _277\"></span>ws:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Re<span class=\"__2 _277\"></span>turn on scheme ass<span class=\"__2 _277\"></span>ets e<span class=\"__2 _277\"></span>xcluding int<span class=\"__2 _277\"></span>eres<span class=\"__2 _277\"></span>t income<span class=\"__2 _1e8\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(17,830)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,753)<span class=\"__2 _2cc\"> </span></span></span></span>Experience variations<span class=\"__2 _442\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,867)</span><span class=\"__2 _7e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(900)<span class=\"__2 _2cc\"> </span></span></span></span>Actuarial gain fr<span class=\"__2 _277\"></span>om changes in demographic as<span class=\"__2 _277\"></span>sumptions<span class=\"__2 _467\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _353\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">441<span class=\"__2 _2cc\"> </span></span></span>Actuarial gain fr<span class=\"__2 _277\"></span>om changes in \ufb01nancial ass<span class=\"__2 _276\"></span>umptions<span class=\"__2 _1e9\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">22,508</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,464<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al, included in Other Compr<span class=\"__2 _276\"></span>ehensive Inc<span class=\"__2 _276\"></span>ome<span class=\"__2 _1ea\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,811</span><span class=\"__2 _d2_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(748)<span class=\"__2 _2cc\"> </span></span></span></span>Cum<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative<span class=\"__2 _275\"></span>ly si<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e transiti<span class=\"__2 _275\"></span>on to IFRS o<span class=\"__2 _275\"></span>n 1 Apr<span class=\"__2 _275\"></span>il 20<span class=\"__2 _275\"></span>04<span class=\"__2 _275\"></span>, \u00a34<span class=\"__2 _275\"></span>6<span class=\"__2 _275\"></span>.050 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n ha<span class=\"__2 _275\"></span>s be<span class=\"__2 _275\"></span>en reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as a c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>rge in the G<span class=\"__2 _275\"></span>roup Stateme<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span>of<span class=\"__2 _276\"></span> Comprehensiv<span class=\"__2 _277\"></span>e Income.<span class=\"__2 _2cc\"> </span>3.<span class=\"__2 _283\"></span>15<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>PO<span class=\"__2 _277\"></span>ST<span class=\"__2 _283\"></span>-EMPL<span class=\"__2 _277\"></span>O<span class=\"__2 _282\"></span>YMEN<span class=\"__2 _277\"></span>T<span class=\"__2 _276\"></span> BENEFI<span class=\"__2 _277\"></span>T O<span class=\"__2 _277\"></span>BLIG<span class=\"__2 _277\"></span>A<span class=\"__2 _282\"></span>TI<span class=\"__2 _277\"></span>ONS<span class=\"__2 _277\"></span> <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>The m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n the fai<span class=\"__2 _275\"></span>r val<span class=\"__2 _275\"></span>ue of pl<span class=\"__2 _275\"></span>an a<span class=\"__2 _275\"></span>ssets is a<span class=\"__2 _275\"></span>s foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April<span class=\"__2 _294\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">87,563</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">90,200<span class=\"__2 _2cc\"> </span></span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st income on scheme as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _1e6\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,021</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,552<span class=\"__2 _2cc\"> </span></span></span></span>Remeas<span class=\"__2 _276\"></span>urement<span class=\"__2 _277\"></span>s:<span class=\"__2 _2cc\"> </span>\u2013 r<span class=\"__2 _276\"></span>eturn on scheme as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s ex<span class=\"__2 _277\"></span>cluding inter<span class=\"__2 _277\"></span>est income<span class=\"__2 _314\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(17,830)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,753)<span class=\"__2 _2cc\"> </span></span></span></span>Contributions by emplo<span class=\"__2 _277\"></span>yers<span class=\"__2 _1eb\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,231</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">643<span class=\"__2 _2cc\"> </span></span></span></span>Contributions by member<span class=\"__2 _277\"></span>s<span class=\"__2 _366\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">45</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">40<span class=\"__2 _2cc\"> </span></span></span></span>Adminis<span class=\"__2 _276\"></span>tration e<span class=\"__2 _277\"></span>xpenses<span class=\"__2 _366\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(111)</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(55)<span class=\"__2 _2cc\"> </span></span></span></span>Bene\ufb01t and s<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>tlement payments<span class=\"__2 _d3_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(9,394)</span><span class=\"__2 _290\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(2,649)<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>change <span class=\"__2 _448\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,044</span><span class=\"__2 _d2_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(415)<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March<span class=\"__2 _436\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">65,569</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">87,563<span class=\"__2 _2cc\"> </span></span></span></span>The a<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>al return o<span class=\"__2 _275\"></span>n pl<span class=\"__2 _275\"></span>an as<span class=\"__2 _275\"></span>sets was a l<span class=\"__2 _275\"></span>oss of \u00a3<span class=\"__2 _275\"></span>15<span class=\"__2 _275\"></span>.8<span class=\"__2 _275\"></span>0<span class=\"__2 _275\"></span>9 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022<span class=\"__2 _275\"></span>: los<span class=\"__2 _275\"></span>s of \u00a30.201 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n).<span class=\"__2 _2cc\"> </span>The m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue of d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns is a<span class=\"__2 _275\"></span>s foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April<span class=\"__2 _294\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">79,818</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">82,176<span class=\"__2 _2cc\"> </span></span></span></span>Curr<span class=\"__2 _276\"></span>ent service co<span class=\"__2 _276\"></span>st <span class=\"__2 _cf_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">328</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">263<span class=\"__2 _2cc\"> </span></span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st cos<span class=\"__2 _277\"></span>t<span class=\"__2 _1ec\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,823</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,391<span class=\"__2 _2cc\"> </span></span></span></span>Remeas<span class=\"__2 _276\"></span>urement<span class=\"__2 _277\"></span>s:<span class=\"__2 _2cc\"> </span>\u2013 experience v<span class=\"__2 _277\"></span>ariations<span class=\"__2 _1ed\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,867</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">900<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 actuarial gain fr<span class=\"__2 _276\"></span>om changes in demogr<span class=\"__2 _277\"></span>aphic assumptions<span class=\"__2 _1ee\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _8b_2\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(441)<span class=\"__2 _2cc\"> </span></span></span>\u2013 actuarial gain fr<span class=\"__2 _276\"></span>om changes in \ufb01nancial as<span class=\"__2 _277\"></span>sumptions<span class=\"__2 _1ef\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(22,508)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,464)<span class=\"__2 _2cc\"> </span></span></span></span>Contributions by member<span class=\"__2 _277\"></span>s<span class=\"__2 _366\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">45</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">40<span class=\"__2 _2cc\"> </span></span></span></span>Bene\ufb01t and s<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>tlement payments<span class=\"__2 _d3_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(9,394)</span><span class=\"__2 _290\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(2,649)<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>change<span class=\"__2 _8c_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,869</span><span class=\"__2 _d2_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(398)<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March<span class=\"__2 _436\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">53,848</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">79,818<span class=\"__2 _2cc\"> </span></span></span></span>The we<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>hted average d<span class=\"__2 _275\"></span>uratio<span class=\"__2 _275\"></span>n of the d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n at 31 M<span class=\"__2 _275\"></span>arch 2023 was 1<span class=\"__2 _275\"></span>4.<span class=\"__2 _275\"></span>5 yea<span class=\"__2 _275\"></span>rs (2022<span class=\"__2 _275\"></span>: 17<span class=\"__2 _277\"></span>.7 years).<span class=\"__2 _2cc\"> </span>Emp<span class=\"__2 _275\"></span>loyer c<span class=\"__2 _275\"></span>ontrib<span class=\"__2 _275\"></span>uti<span class=\"__2 _275\"></span>ons fo<span class=\"__2 _275\"></span>r the fo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>thc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l yea<span class=\"__2 _275\"></span>r are estim<span class=\"__2 _275\"></span>ated at \u00a30.<span class=\"__2 _275\"></span>5 mil<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e bet<span class=\"__2 _275\"></span>ween th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>tua<span class=\"__2 _275\"></span>l<span class=\"__2 _2cc\"> </span>em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyer contr<span class=\"__2 _275\"></span>ibu<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s pa<span class=\"__2 _275\"></span>id i<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>urrent yea<span class=\"__2 _275\"></span>r of \u00a31<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2 mi<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ion a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e expe<span class=\"__2 _275\"></span>ctatio<span class=\"__2 _275\"></span>n of \u00a30.5 mil<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>on in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the 202<span class=\"__2 _275\"></span>2 An<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span> Rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t wa<span class=\"__2 _275\"></span>s pri<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ril<span class=\"__2 _275\"></span>y du<span class=\"__2 _275\"></span>e to the timi<span class=\"__2 _275\"></span>ng of co<span class=\"__2 _275\"></span>ntrib<span class=\"__2 _275\"></span>uti<span class=\"__2 _275\"></span>ons i<span class=\"__2 _275\"></span>n ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain of the G<span class=\"__2 _275\"></span>roup\u2019s pens<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n sch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h co<span class=\"__2 _275\"></span>uld n<span class=\"__2 _275\"></span>ot ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en<span class=\"__2 _2cc\"> </span>antici<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ted at the ti<span class=\"__2 _275\"></span>me of p<span class=\"__2 _275\"></span>repa<span class=\"__2 _275\"></span>ration of th<span class=\"__2 _275\"></span>e 2022 \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts.<span class=\"__2 _2cc\"> </span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>IT<span class=\"__2 _275\"></span>IV<span class=\"__2 _275\"></span>IT<span class=\"__2 _275\"></span>Y A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>AL<span class=\"__2 _277\"></span>YS<span class=\"__2 _275\"></span>IS F<span class=\"__2 _275\"></span>O<span class=\"__2 _275\"></span>R PR<span class=\"__2 _275\"></span>I<span class=\"__2 _279\"></span>NC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>PAL A<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>P<span class=\"__2 _275\"></span>TI<span class=\"__2 _275\"></span>O<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S U<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>D TO M<span class=\"__2 _279\"></span>E<span class=\"__2 _275\"></span>AS<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E S<span class=\"__2 _275\"></span>C<span class=\"__2 _275\"></span>H<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>E L<span class=\"__2 _275\"></span>IA<span class=\"__2 _275\"></span>B<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>ITI<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>The<span class=\"__2 _275\"></span>re are inh<span class=\"__2 _275\"></span>erent u<span class=\"__2 _275\"></span>nce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tainties s<span class=\"__2 _275\"></span>urrou<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>l ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s ado<span class=\"__2 _275\"></span>pted in cal<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>lati<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>tua<span class=\"__2 _275\"></span>ria<span class=\"__2 _275\"></span>l valu<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of the<span class=\"__2 _275\"></span> Group\u2019s de\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t pe<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>ion s<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es. T<span class=\"__2 _275\"></span>he fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owing tab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lyse<span class=\"__2 _275\"></span>s, for th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s Irish, U<span class=\"__2 _275\"></span>K an<span class=\"__2 _275\"></span>d G<span class=\"__2 _275\"></span>erm<span class=\"__2 _275\"></span>an p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>s,<span class=\"__2 _2cc\"> </span>the es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ated im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ct o<span class=\"__2 _275\"></span>n pla<span class=\"__2 _275\"></span>n li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>liti<span class=\"__2 _275\"></span>es resul<span class=\"__2 _275\"></span>ting f<span class=\"__2 _275\"></span>rom ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s to k<span class=\"__2 _277\"></span>ey a<span class=\"__2 _275\"></span>ctua<span class=\"__2 _275\"></span>ria<span class=\"__2 _275\"></span>l as<span class=\"__2 _275\"></span>sum<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s, wh<span class=\"__2 _275\"></span>ils<span class=\"__2 _275\"></span>t ho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g all othe<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span>assumpt<span class=\"__2 _276\"></span>ions const<span class=\"__2 _277\"></span>ant.<span class=\"__2 _2cc\"> </span>As<span class=\"__2 _276\"></span>sumption<span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\">Change in assump<span class=\"__2 _276\"></span>tion<span class=\"__2 _325\"> </span>Impact on Irish plan liabilities<span class=\"__2 _396\"> </span>Impact on UK plan liabilities <span class=\"__2 _403\"> </span>Impact on German plan liabilities<span class=\"__2 _2cc\"> </span></span>Discount r<span class=\"__2 _277\"></span>ate<span class=\"__2 _1f0\"> </span>Increas<span class=\"__2 _277\"></span>e/decrease b<span class=\"__2 _277\"></span>y 0.25%<span class=\"__2 _1f0\"> </span>Decreas<span class=\"__2 _277\"></span>e/increase b<span class=\"__2 _277\"></span>y 3.5%<span class=\"__2 _1ca\"> </span>Decreas<span class=\"__2 _277\"></span>e/increase b<span class=\"__2 _276\"></span>y 4.<span class=\"__2 _276\"></span>0%<span class=\"__2 _1c2\"> </span>Decr<span class=\"__2 _277\"></span>ease/increas<span class=\"__2 _277\"></span>e by 3.5<span class=\"__2 _276\"></span>%<span class=\"__2 _2cc\"> </span>Price in\ufb02ation<span class=\"__2 _1f0\"> </span><span class=\"ls41_1\">Increas<span class=\"__2 _276\"></span>e/decreas<span class=\"__2 _277\"></span>e by 0.25<span class=\"__2 _277\"></span>%<span class=\"__2 _1f1\"> </span>Increas<span class=\"__2 _277\"></span>e/decrease b<span class=\"__2 _277\"></span>y 1.8%<span class=\"__2 _1c2\"> </span>Incr<span class=\"__2 _276\"></span>ease/decr<span class=\"__2 _277\"></span>ease by 2.<span class=\"__2 _282\"></span>9%<span class=\"__2 _457\"> </span>Incr<span class=\"__2 _277\"></span>ease/decreas<span class=\"__2 _277\"></span>e by 2.5%<span class=\"__2 _2cc\"> </span></span>Mortality<span class=\"__2 _14c_1\"> </span><span class=\"ls41_1 ws1_2\">Increas<span class=\"__2 _277\"></span>e/decrease b<span class=\"__2 _277\"></span>y 1 year<span class=\"__2 _1ab\"> </span>Increase/decr<span class=\"__2 _277\"></span>ease by 3<span class=\"__2 _277\"></span>.0%<span class=\"__2 _1ca\"> </span>Incr<span class=\"__2 _277\"></span>ease/decreas<span class=\"__2 _276\"></span>e by 3<span class=\"__2 _277\"></span>.0%<span class=\"__2 _1cf\"> </span>Incr<span class=\"__2 _277\"></span>ease/decrease b<span class=\"__2 _277\"></span>y 3.2%<span class=\"__2 _2cc\"> </span></span>3.<span class=\"__2 _283\"></span>15<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>PO<span class=\"__2 _277\"></span>ST<span class=\"__2 _283\"></span>-EMPL<span class=\"__2 _277\"></span>O<span class=\"__2 _282\"></span>YMEN<span class=\"__2 _277\"></span>T<span class=\"__2 _276\"></span> BENEFI<span class=\"__2 _277\"></span>T O<span class=\"__2 _277\"></span>BLIG<span class=\"__2 _277\"></span>A<span class=\"__2 _282\"></span>TI<span class=\"__2 _277\"></span>ONS<span class=\"__2 _277\"></span> <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls1c_1 ws1_2 gs74b\">S<span class=\"__2 _275\"></span>PL<span class=\"__2 _275\"></span>IT O<span class=\"__2 _275\"></span>F S<span class=\"__2 _275\"></span>CH<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>M<span class=\"__2 _275\"></span>E AS<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>TS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs74c\">Republic o<span class=\"__2 _277\"></span>f Ireland<span class=\"__2 _1f2\"> </span><span class=\"ws1e_1\">UK<span class=\"__2 _1f3\"> </span>Germany<span class=\"__2 _412\"> </span><span class=\"ls25_1 ws1f_1\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _279\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs74d\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs74e\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs74f\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs750\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs751\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs752\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs753\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs754\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs755\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs756\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs757\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs758\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs759\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs75a\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs75b\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs75c\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs75d\">Inve<span class=\"__2 _277\"></span>stments quo<span class=\"__2 _277\"></span>ted in activ<span class=\"__2 _276\"></span>e mark<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs75e\">Equity instrument<span class=\"__2 _277\"></span>s:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs75f\">\u2013 dev<span class=\"__2 _277\"></span>eloped marke<span class=\"__2 _277\"></span>ts<span class=\"__2 _1f4\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,225</span><span class=\"__2 _1c2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">11,266</span><span class=\"__2 _17c\"> </span></span><span class=\"__2 _2cc\">1,431</span><span class=\"__2 _1bf\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,546</span><span class=\"__2 _1d3\"> </span></span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _9d_2\"> </span></span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _11d_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">10,656</span><span class=\"__2 _1be\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">12,812<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs760\">\u2013 emer<span class=\"__2 _276\"></span>ging mark<span class=\"__2 _277\"></span>ets<span class=\"__2 _1f5\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">522</span><span class=\"__2 _287\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">228</span><span class=\"__2 _b1_2\"> </span></span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _6c_2\"> </span></span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _1d3\"> </span><span class=\"ff9_2 fc0_2\">\u2013<span class=\"__2 _9d_2\"> </span></span>\u2013<span class=\"__2 _10e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">522</span><span class=\"__2 _287\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">228<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs761\">Debt ins<span class=\"__2 _276\"></span>truments<span class=\"__2 _277\"></span>:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs762\">\u2013 non gov<span class=\"__2 _277\"></span>ernment debt instrument<span class=\"__2 _277\"></span>s<span class=\"__2 _7e_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,574</span><span class=\"__2 _1bf\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">3,646</span><span class=\"__2 _17c\"> </span></span><span class=\"__2 _2cc\">2,950</span><span class=\"__2 _1bf\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4,387</span><span class=\"__2 _b1_2\"> </span></span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _6c_2\"> </span></span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _17c\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,524</span><span class=\"__2 _1bf\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">8,033<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs763\">\u2013 gov<span class=\"__2 _277\"></span>ernment debt instrument<span class=\"__2 _277\"></span>s<span class=\"__2 _1f6\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">30,067</span><span class=\"__2 _1c2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">34,189</span><span class=\"__2 _11d_1\"> </span></span><span class=\"__2 _2cc\">10,445</span><span class=\"__2 _1c2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">10,846</span><span class=\"__2 _1d3\"> </span></span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _9d_2\"> </span></span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _11d_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">40,512</span><span class=\"__2 _1be\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">45,035<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs764\">Inve<span class=\"__2 _277\"></span>stment funds<span class=\"__2 _1d4\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,974</span><span class=\"__2 _1bf\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,734</span><span class=\"__2 _1d3\"> </span></span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _1be\"> </span></span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">12,323</span><span class=\"__2 _1d3\"> </span></span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _9d_2\"> </span></span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _403\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,974</span><span class=\"__2 _1c2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">15,057<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs765\">Cash and cash equiv<span class=\"__2 _277\"></span>alents<span class=\"__2 _15d_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,986</span><span class=\"__2 _1bf\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4,771</span><span class=\"__2 _17c\"> </span></span><span class=\"__2 _2cc\">2,428</span><span class=\"__2 _287\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">720</span><span class=\"__2 _387\"> </span></span><span class=\"__2 _2cc\">934</span><span class=\"__2 _287\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">876</span><span class=\"__2 _17c\"> </span></span><span class=\"__2 _2cc\">5,348</span><span class=\"__2 _1bf\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">6,367<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs766\">Unquot<span class=\"__2 _276\"></span>ed inv<span class=\"__2 _277\"></span>estment<span class=\"__2 _276\"></span>s:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs767\">Pr<span class=\"__2 _277\"></span>oper<span class=\"__2 _275\"></span>ty<span class=\"__2 _fc_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">33</span><span class=\"__2 _420\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">31</span><span class=\"__2 _1d3\"> </span></span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _9d_2\"> </span><span class=\"ffa_2 fc2_2\">\u2013<span class=\"__2 _1d3\"> </span></span>\u2013<span class=\"__2 _6c_2\"> </span><span class=\"ffa_2 fc2_2\">\u2013<span class=\"__2 _9d_2\"> </span></span></span><span class=\"__2 _2cc\">33</span><span class=\"__2 _420\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">31<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ff9_2 fs5_2 fc0_2 sc0_2 ls26_1 ws20_1 gs768\"><span class=\"__2 _2cc\">47,381</span><span class=\"__2 _1c2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">56,865</span><span class=\"__2 _11d_1\"> </span></span><span class=\"__2 _2cc\">17,254</span><span class=\"__2 _1c2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">29,822</span><span class=\"__2 _387\"> </span></span><span class=\"__2 _2cc\">934</span><span class=\"__2 _287\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">876</span><span class=\"__2 _10f_1\"> </span></span><span class=\"__2 _2cc\">65,569</span><span class=\"__2 _1be\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">87,563<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h5_2 ff1_2 fs3_2 fc1_2 sc0_2 ls7_2 ws6_2 gs769\">3<span class=\"__2 _275\"></span>.1<span class=\"__2 _279\"></span>6</div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 ls63_1 ws60_1 gs76a\"> <span class=\"__2 _278\"> </span>ACQ<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>S<span class=\"__2 _279\"></span>IT<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>O<span class=\"__2 _275\"></span>N R<span class=\"__2 _279\"></span>E<span class=\"__2 _275\"></span>L<span class=\"__2 _279\"></span>ATE<span class=\"__2 _275\"></span>D L<span class=\"__2 _275\"></span>IA<span class=\"__2 _275\"></span>B<span class=\"__2 _279\"></span>I<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>IT<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs76b\">Acquisit<span class=\"__2 _276\"></span>ion relat<span class=\"__2 _277\"></span>ed liabilities arising on bus<span class=\"__2 _276\"></span>ines<span class=\"__2 _277\"></span>s combinations comprise deb<span class=\"__2 _277\"></span>t like it<span class=\"__2 _277\"></span>ems and contingent consider<span class=\"__2 _277\"></span>ation.<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs76c\">Contingent consider<span class=\"__2 _277\"></span>ation arises when a portion o<span class=\"__2 _277\"></span>f the purchase pric<span class=\"__2 _276\"></span>e is def<span class=\"__2 _277\"></span>erred int<span class=\"__2 _277\"></span>o the future and r<span class=\"__2 _277\"></span>epres<span class=\"__2 _277\"></span>ents the f<span class=\"__2 _277\"></span>air<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs76d\">value o<span class=\"__2 _277\"></span>f the estimat<span class=\"__2 _277\"></span>e of amount<span class=\"__2 _277\"></span>s payable to ac<span class=\"__2 _277\"></span>quire the r<span class=\"__2 _276\"></span>emaining shar<span class=\"__2 _277\"></span>eholding.<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs76e\">The G<span class=\"__2 _275\"></span>roup\u2019s acq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n related l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities of \u00a3<span class=\"__2 _275\"></span>127<span class=\"__2 _277\"></span>.393 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on (202<span class=\"__2 _275\"></span>2: \u00a396<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>252 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on) as s<span class=\"__2 _275\"></span>tat<span class=\"__2 _276\"></span>ed o<span class=\"__2 _275\"></span>n the B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>et are paya<span class=\"__2 _275\"></span>ble<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls1d_1 ws17_2 gs76f\">as fo<span class=\"__2 _275\"></span>llows:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs770\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs771\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs772\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs773\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs774\">Within one y<span class=\"__2 _277\"></span>ear<span class=\"__2 _365\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">41,221</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">23,602<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs775\">Betw<span class=\"__2 _277\"></span>een one and two year<span class=\"__2 _276\"></span>s<span class=\"__2 _19d\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">28,903</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">25,368<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs776\">Betw<span class=\"__2 _277\"></span>een two and \ufb01ve y<span class=\"__2 _276\"></span>ears<span class=\"__2 _1f7\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">57,269</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">47,282<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ff9_2 fs5_2 fc0_2 sc0_2 ls26_1 ws20_1 gs777\"><span class=\"__2 _2cc\">127,393</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">96,252<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs778\">Analy<span class=\"__2 _276\"></span>sed as:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs779\">Non-curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _1f8\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">86,172</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">72,650<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs77a\">Curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _1a0\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">41,221</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">23,602<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ff9_2 fs5_2 fc0_2 sc0_2 ls26_1 ws20_1 gs77b\"><span class=\"__2 _2cc\">127,393</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">96,252<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 ls5b_1 ws5a_1 gs77c\">3.<span class=\"__2 _283\"></span>15<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>PO<span class=\"__2 _277\"></span>ST<span class=\"__2 _283\"></span>-EMPL<span class=\"__2 _277\"></span>O<span class=\"__2 _282\"></span>YMEN<span class=\"__2 _277\"></span>T<span class=\"__2 _276\"></span> BENEFI<span class=\"__2 _277\"></span>T O<span class=\"__2 _277\"></span>BLIG<span class=\"__2 _277\"></span>A<span class=\"__2 _282\"></span>TI<span class=\"__2 _277\"></span>ONS<span class=\"__2 _277\"></span> <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span></div>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>The c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rency p<span class=\"__2 _275\"></span>ro\ufb01le of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s acqu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on rel<span class=\"__2 _275\"></span>ated lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>litie<span class=\"__2 _275\"></span>s, wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re stat<span class=\"__2 _276\"></span>ed at fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue, is a<span class=\"__2 _275\"></span>s foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Eur<span class=\"__2 _276\"></span>o<span class=\"__2 _1f9\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">82,816</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">49,037<span class=\"__2 _2cc\"> </span></span></span></span>St<span class=\"__2 _277\"></span>erling<span class=\"__2 _7b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">20,675</span><span class=\"__2 _4e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">7,048<span class=\"__2 _2cc\"> </span></span></span></span>US dollar<span class=\"__2 _1fa\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">16,303</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">33,351<span class=\"__2 _2cc\"> </span></span></span></span>Hong K<span class=\"__2 _277\"></span>ong dollar<span class=\"__2 _1fb\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,594</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">6,345<span class=\"__2 _2cc\"> </span></span></span></span>Other<span class=\"__2 _295\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,005</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">471<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">127,393</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">96,252<span class=\"__2 _2cc\"> </span></span></span>The m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s acqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion rel<span class=\"__2 _275\"></span>ated li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>liti<span class=\"__2 _275\"></span>es is a<span class=\"__2 _275\"></span>s foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April<span class=\"__2 _294\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">96,252</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">84,402<span class=\"__2 _2cc\"> </span></span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _449\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">46,654</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">47,381<span class=\"__2 _2cc\"> </span></span></span></span>Unwinding of dis<span class=\"__2 _277\"></span>count applicable to acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s (note 2.7)<span class=\"__2 _413\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,264</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">969<span class=\"__2 _2cc\"> </span></span></span></span>Adjus<span class=\"__2 _277\"></span>tments t<span class=\"__2 _277\"></span>o contingent consideration (adjus<span class=\"__2 _277\"></span>tment to goodwill) (not<span class=\"__2 _277\"></span>e 3.3)<span class=\"__2 _341\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,508)</span><span class=\"__2 _7e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(362)<span class=\"__2 _2cc\"> </span></span></span></span>Adjus<span class=\"__2 _277\"></span>tments t<span class=\"__2 _277\"></span>o contingent consideration (r<span class=\"__2 _277\"></span>ecognised in the Income St<span class=\"__2 _277\"></span>atement) (no<span class=\"__2 _276\"></span>te 2.6)<span class=\"__2 _1fc\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">8,523</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">19,864<span class=\"__2 _2cc\"> </span></span></span></span>P<span class=\"__2 _277\"></span>aid during the year<span class=\"__2 _ef_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(21,987)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(52,006)<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>change and other<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,195</span><span class=\"__2 _e6_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(3,996)<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March<span class=\"__2 _a4_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">127,393</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">96,252<span class=\"__2 _2cc\"> </span></span></span></span>3<span class=\"__2 _275\"></span>.1<span class=\"__2 _279\"></span>7 <span class=\"__2 _278\"> </span>PRO<span class=\"__2 _276\"></span>VIS<span class=\"__2 _275\"></span>IO<span class=\"__2 _275\"></span>NS FOR LIAB<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>LITIE<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>A pro<span class=\"__2 _277\"></span>vision is rec<span class=\"__2 _276\"></span>orded when an obligat<span class=\"__2 _276\"></span>ion exis<span class=\"__2 _277\"></span>ts, r<span class=\"__2 _277\"></span>esulting fr<span class=\"__2 _277\"></span>om a past ev<span class=\"__2 _277\"></span>ent and it is probable that cas<span class=\"__2 _276\"></span>h will be paid to<span class=\"__2 _2cc\"> </span>se<span class=\"__2 _276\"></span>tt<span class=\"__2 _276\"></span>le it but ther<span class=\"__2 _276\"></span>e is uncertainty o<span class=\"__2 _277\"></span>ver either the amount or timing of the out<span class=\"__2 _277\"></span>\ufb02ow<span class=\"__2 _283\"></span>. The main provis<span class=\"__2 _277\"></span>ions held by the Group ar<span class=\"__2 _277\"></span>e in<span class=\"__2 _2cc\"> </span>relat<span class=\"__2 _276\"></span>ion to r<span class=\"__2 _277\"></span>eorganis<span class=\"__2 _277\"></span>ation progr<span class=\"__2 _277\"></span>ammes, envir<span class=\"__2 _277\"></span>onmental obligations, cylinder and t<span class=\"__2 _277\"></span>ank deposit<span class=\"__2 _276\"></span>s and insur<span class=\"__2 _277\"></span>ance liabilities.<span class=\"__2 _2cc\"> </span>The rec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>lia<span class=\"__2 _275\"></span>tion of th<span class=\"__2 _275\"></span>e move<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt in provis<span class=\"__2 _275\"></span>ion<span class=\"__2 _275\"></span>s for l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties fo<span class=\"__2 _275\"></span>r the ye<span class=\"__2 _275\"></span>ar en<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ed 3<span class=\"__2 _275\"></span>1 March 2023 i<span class=\"__2 _275\"></span>s as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>Rationalis<span class=\"__2 _277\"></span>ation,<span class=\"__2 _275\"></span> re<span class=\"__2 _277\"></span>structuring<span class=\"__2 _2cc\"> </span>and<span class=\"__2 _2cc\"> </span>redundancy<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Environment<span class=\"__2 _277\"></span>al<span class=\"__2 _2cc\"> </span>and<span class=\"__2 _2cc\"> </span>remediation<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cylinder and<span class=\"__2 _2cc\"> </span>tank depo<span class=\"__2 _276\"></span>sits<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Insuranc<span class=\"__2 _276\"></span>e <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>and other <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"> </span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April 2<span class=\"__2 _276\"></span>022<span class=\"__2 _1fd\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">26,707</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">92,669</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">168,442</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">46,652</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">334,470<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>ovided during the year<span class=\"__2 _6b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">10,874</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">2,564</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">13,542</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">12,624</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">39,604<span class=\"__2 _2cc\"> </span></span></span>Unwinding of dis<span class=\"__2 _277\"></span>count applicable to pr<span class=\"__2 _277\"></span>ovisions f<span class=\"__2 _277\"></span>or<span class=\"__2 _275\"></span> liabilities (no<span class=\"__2 _276\"></span>te 2.7)<span class=\"__2 _1fe\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _16e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">377</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">902</span><span class=\"__2 _9a_2\"> </span></span>\u2013<span class=\"__2 _9d_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,279<span class=\"__2 _2cc\"> </span></span></span></span>Utilised during the y<span class=\"__2 _277\"></span>ear<span class=\"__2 _1ff\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,085)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(3,961)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(4,039)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(5,899)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(21,984)<span class=\"__2 _2cc\"> </span></span></span>Unutilised/r<span class=\"__2 _277\"></span>ever<span class=\"__2 _277\"></span>sed during the year<span class=\"__2 _1f5\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(761)</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">(5,758)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(4,169)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(1,165)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(11,853)<span class=\"__2 _2cc\"> </span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _1ce\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _16e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">310</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">310<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>change and other<span class=\"__2 _474\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(219)</span><span class=\"__2 _17f\"> </span><span class=\"__2 _2cc\">2,904</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">7,839</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">1,066</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">11,590<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>023<span class=\"__2 _475\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">28,516</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">88,795</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">182,517</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">53,588</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">353,416<span class=\"__2 _2cc\"> </span></span></span>Analy<span class=\"__2 _276\"></span>sed as:<span class=\"__2 _2cc\"> </span>Non-curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _476\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">14,334</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">81,475</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">173,424</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">31,834</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">301,067<span class=\"__2 _2cc\"> </span></span></span>Curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _477\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">14,182</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">7,320</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">9,093</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">21,754</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">52,349<span class=\"__2 _2cc\"> </span></span></span><span class=\"__2 _2cc\">28,516</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">88,795</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">182,517</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">53,588</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">353,416<span class=\"__2 _2cc\"> </span></span>3.<span class=\"__2 _277\"></span>16 <span class=\"__2 _d_2\"> </span>ACQU<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>ITI<span class=\"__2 _275\"></span>O<span class=\"__2 _275\"></span>N R<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>ATED L<span class=\"__2 _275\"></span>IA<span class=\"__2 _275\"></span>B<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>LIT<span class=\"__2 _275\"></span>IE<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>The rec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>lia<span class=\"__2 _275\"></span>tion of th<span class=\"__2 _275\"></span>e move<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt in provis<span class=\"__2 _275\"></span>ion<span class=\"__2 _275\"></span>s for l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties fo<span class=\"__2 _275\"></span>r the ye<span class=\"__2 _275\"></span>ar en<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ed 3<span class=\"__2 _275\"></span>1 March 202<span class=\"__2 _275\"></span>2 is as fo<span class=\"__2 _275\"></span>llows:<span class=\"__2 _2cc\"> </span>Rationalis<span class=\"__2 _276\"></span>ation,<span class=\"__2 _2cc\"> </span>re<span class=\"__2 _277\"></span>structuring<span class=\"__2 _2cc\"> </span>and<span class=\"__2 _2cc\"> </span>redundancy<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Environment<span class=\"__2 _277\"></span>al<span class=\"__2 _2cc\"> </span>and<span class=\"__2 _2cc\"> </span>remediation<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cylinder and<span class=\"__2 _2cc\"> </span>tank depo<span class=\"__2 _276\"></span>sits<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Insuranc<span class=\"__2 _276\"></span>e <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>and other <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April 2<span class=\"__2 _276\"></span>021<span class=\"__2 _320\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">31,328</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">88,676</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">158,947</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">43,400</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">322,351<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>ovided during the year <span class=\"__2 _302\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">11,433</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">8,148</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">10,767</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">12,590</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">42,938<span class=\"__2 _2cc\"> </span></span></span>Unwinding of dis<span class=\"__2 _277\"></span>count applicable to pr<span class=\"__2 _277\"></span>ovisions f<span class=\"__2 _277\"></span>or<span class=\"__2 _275\"></span> liabilities (no<span class=\"__2 _276\"></span>te 2.7)<span class=\"__2 _1fe\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _9b_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">367</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">1,306</span><span class=\"__2 _1f2\"> </span></span><span class=\"__2 _2cc\">3</span><span class=\"__2 _414\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,676<span class=\"__2 _2cc\"> </span></span></span></span>Utilised during the y<span class=\"__2 _277\"></span>ear<span class=\"__2 _400\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(15,593)</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(3,912)</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(1,774)</span><span class=\"__2 _420\"> </span><span class=\"__2 _2cc\">(8,870)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(30,149)<span class=\"__2 _2cc\"> </span></span></span>Unutilised/r<span class=\"__2 _277\"></span>ever<span class=\"__2 _277\"></span>sed during the year<span class=\"__2 _344\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,087)</span><span class=\"__2 _16e_1\"> </span><span class=\"__2 _2cc\">(66)</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(5,260)</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(1,351)</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(7,764)<span class=\"__2 _2cc\"> </span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _b0_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,053</span><span class=\"__2 _9a_2\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _6c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,336</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">1,038</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">7,427<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>change and other<span class=\"__2 _474\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(427)</span><span class=\"__2 _401\"> </span><span class=\"__2 _2cc\">(544)</span><span class=\"__2 _401\"> </span><span class=\"__2 _2cc\">(880)</span><span class=\"__2 _401\"> </span><span class=\"__2 _2cc\">(158)</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">(2,009)<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022<span class=\"__2 _c3_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">26,707</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">92,669</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">168,442</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">46,652</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">334,470<span class=\"__2 _2cc\"> </span></span></span>Analy<span class=\"__2 _276\"></span>sed as:<span class=\"__2 _2cc\"> </span>Non-curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _478\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">14,265</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">84,584</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">158,697</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">26,645</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">284,191<span class=\"__2 _2cc\"> </span></span></span>Curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _479\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,442</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">8,085</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">9,745</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">20,007</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">50,279<span class=\"__2 _2cc\"> </span></span></span><span class=\"__2 _2cc\">26,707</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">92,669</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">168,442</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">46,652</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">334,470<span class=\"__2 _2cc\"> </span></span>RA<span class=\"__2 _277\"></span>TIONALISA<span class=\"__2 _282\"></span>TION, REST<span class=\"__2 _277\"></span>RUCTUR<span class=\"__2 _275\"></span>ING AND<span class=\"__2 _277\"></span> RE<span class=\"__2 _275\"></span>DUNDANC<span class=\"__2 _277\"></span>Y<span class=\"__2 _2cc\"> </span>Thi<span class=\"__2 _275\"></span>s provisi<span class=\"__2 _275\"></span>on rel<span class=\"__2 _275\"></span>ates to v<span class=\"__2 _276\"></span>ari<span class=\"__2 _275\"></span>ous ratio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ali<span class=\"__2 _275\"></span>satio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d restru<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g prog<span class=\"__2 _275\"></span>ramm<span class=\"__2 _275\"></span>es ac<span class=\"__2 _275\"></span>ross the G<span class=\"__2 _275\"></span>roup. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p expe<span class=\"__2 _275\"></span>cts th<span class=\"__2 _275\"></span>at th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>maj<span class=\"__2 _275\"></span>ori<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y of this p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>n will b<span class=\"__2 _275\"></span>e uti<span class=\"__2 _275\"></span>lise<span class=\"__2 _275\"></span>d with<span class=\"__2 _275\"></span>in t<span class=\"__2 _275\"></span>wo years<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>ENV<span class=\"__2 _276\"></span>IRO<span class=\"__2 _276\"></span>NMENT<span class=\"__2 _282\"></span>AL A<span class=\"__2 _277\"></span>ND REMEDIA<span class=\"__2 _282\"></span>TIO<span class=\"__2 _276\"></span>N<span class=\"__2 _2cc\"> </span>Thi<span class=\"__2 _275\"></span>s provisi<span class=\"__2 _275\"></span>on rel<span class=\"__2 _275\"></span>ates to oblig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns g<span class=\"__2 _275\"></span>overn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g site remed<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>rovement c<span class=\"__2 _275\"></span>osts to be in<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>rred in c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ian<span class=\"__2 _275\"></span>ce wi<span class=\"__2 _275\"></span>th<span class=\"__2 _2cc\"> </span>envi<span class=\"__2 _275\"></span>ronm<span class=\"__2 _275\"></span>ental regu<span class=\"__2 _275\"></span>lati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s togethe<span class=\"__2 _275\"></span>r with the c<span class=\"__2 _275\"></span>osts a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ated with rem<span class=\"__2 _275\"></span>ovin<span class=\"__2 _275\"></span>g LPG tan<span class=\"__2 _275\"></span>ks from cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r sites. T<span class=\"__2 _275\"></span>he n<span class=\"__2 _275\"></span>et prese<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span>valu<span class=\"__2 _275\"></span>e of the es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ated cos<span class=\"__2 _275\"></span>ts is ca<span class=\"__2 _275\"></span>pitali<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>s prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span>, pl<span class=\"__2 _275\"></span>ant an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent. T<span class=\"__2 _275\"></span>he u<span class=\"__2 _275\"></span>nwin<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng of th<span class=\"__2 _275\"></span>e dis<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt el<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent o<span class=\"__2 _275\"></span>n the<span class=\"__2 _2cc\"> </span>provisi<span class=\"__2 _275\"></span>on is re\ufb02<span class=\"__2 _275\"></span>ected i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt. O<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>oi<span class=\"__2 _275\"></span>ng co<span class=\"__2 _275\"></span>sts in<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>rred d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g life of th<span class=\"__2 _275\"></span>e sites are writ<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ten off<span class=\"__2 _2cc\"> </span></span>direc<span class=\"__2 _275\"></span>tly to the In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>re not ch<span class=\"__2 _275\"></span>arged to the p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>n. T<span class=\"__2 _275\"></span>he m<span class=\"__2 _275\"></span>ajo<span class=\"__2 _275\"></span>rit<span class=\"__2 _275\"></span>y of th<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns wi<span class=\"__2 _275\"></span>ll unw<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>d over a<span class=\"__2 _2cc\"> </span>30-year tim<span class=\"__2 _275\"></span>ef<span class=\"__2 _275\"></span>rame b<span class=\"__2 _275\"></span>ut th<span class=\"__2 _275\"></span>e exact timi<span class=\"__2 _275\"></span>ng of s<span class=\"__2 _275\"></span>ettle<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent of the<span class=\"__2 _275\"></span>se provis<span class=\"__2 _275\"></span>ion<span class=\"__2 _275\"></span>s is n<span class=\"__2 _275\"></span>ot cer<span class=\"__2 _275\"></span>tain<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>CYLI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>R A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D TAN<span class=\"__2 _275\"></span>K D<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>P<span class=\"__2 _275\"></span>OS<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>TS<span class=\"__2 _2cc\"> </span>Thi<span class=\"__2 _275\"></span>s provisi<span class=\"__2 _275\"></span>on rel<span class=\"__2 _275\"></span>ates to DCC Energy<span class=\"__2 _275\"></span>\u2019s ope<span class=\"__2 _275\"></span>rations w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re an ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n ari<span class=\"__2 _275\"></span>ses f<span class=\"__2 _275\"></span>rom the rec<span class=\"__2 _275\"></span>eipt of de<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>sit fe<span class=\"__2 _275\"></span>es pa<span class=\"__2 _275\"></span>id by cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>rs<span class=\"__2 _2cc\"> </span>for LP<span class=\"__2 _275\"></span>G cyl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs an<span class=\"__2 _275\"></span>d tanks. O<span class=\"__2 _275\"></span>n rece<span class=\"__2 _275\"></span>ipt of a de<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>it the G<span class=\"__2 _275\"></span>roup rec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>es a li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>al to the de<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>sit rece<span class=\"__2 _275\"></span>ive<span class=\"__2 _275\"></span>d. Th<span class=\"__2 _275\"></span>is d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osit<span class=\"__2 _275\"></span> will s<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>eq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly be ref<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d at an a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>al to the o<span class=\"__2 _275\"></span>rigi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l de<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>sit o<span class=\"__2 _275\"></span>n return of the cy<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er o<span class=\"__2 _275\"></span>r tank togethe<span class=\"__2 _275\"></span>r with th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>ori<span class=\"__2 _275\"></span>gin<span class=\"__2 _275\"></span>al d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osi<span class=\"__2 _275\"></span>t recei<span class=\"__2 _275\"></span>pt. Cyl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d tank d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osits a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uired th<span class=\"__2 _275\"></span>roug<span class=\"__2 _275\"></span>h bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s are me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>ir fai<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span>valu<span class=\"__2 _275\"></span>e at th<span class=\"__2 _275\"></span>e acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n da<span class=\"__2 _275\"></span>te (i.e. net present val<span class=\"__2 _275\"></span>ue) an<span class=\"__2 _275\"></span>d the u<span class=\"__2 _275\"></span>nwin<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng of th<span class=\"__2 _275\"></span>e dis<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt el<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent is re\ufb02<span class=\"__2 _275\"></span>ected i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt. Th<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>ajo<span class=\"__2 _275\"></span>rit<span class=\"__2 _275\"></span>y of thi<span class=\"__2 _275\"></span>s ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n wil<span class=\"__2 _275\"></span>l unwin<span class=\"__2 _275\"></span>d over a 25-year tim<span class=\"__2 _275\"></span>ef<span class=\"__2 _275\"></span>rame b<span class=\"__2 _275\"></span>ut the exact ti<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ng of set<span class=\"__2 _275\"></span>tle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt of this<span class=\"__2 _275\"></span> provisi<span class=\"__2 _275\"></span>on is n<span class=\"__2 _275\"></span>ot cer<span class=\"__2 _275\"></span>tain<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>I<span class=\"__2 _275\"></span>NS<span class=\"__2 _279\"></span>U<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>CE A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D OT<span class=\"__2 _275\"></span>H<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>R<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rates a level of sel<span class=\"__2 _275\"></span>f<span class=\"__2 _277\"></span>-insu<span class=\"__2 _275\"></span>ranc<span class=\"__2 _275\"></span>e for m<span class=\"__2 _275\"></span>ot<span class=\"__2 _276\"></span>or li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ty a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>ub<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>c an<span class=\"__2 _275\"></span>d prod<span class=\"__2 _275\"></span>ucts l<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y. Unde<span class=\"__2 _275\"></span>r the<span class=\"__2 _275\"></span>se arran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts the<span class=\"__2 _275\"></span> Group<span class=\"__2 _276\"></span> re<span class=\"__2 _277\"></span>tains<span class=\"__2 _276\"></span> certain insur<span class=\"__2 _277\"></span>ance exposur<span class=\"__2 _277\"></span>e up t<span class=\"__2 _277\"></span>o pre<span class=\"__2 _277\"></span>-det<span class=\"__2 _277\"></span>ermin<span class=\"__2 _275\"></span>ed self<span class=\"__2 _282\"></span>-insur<span class=\"__2 _277\"></span>ance thresholds. T<span class=\"__2 _276\"></span>his pr<span class=\"__2 _277\"></span>ovision r<span class=\"__2 _277\"></span>e\ufb02e<span class=\"__2 _275\"></span>cts an<span class=\"__2 _277\"></span> estimation<span class=\"__2 _2cc\"> </span>of cla<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>s that a<span class=\"__2 _275\"></span>re clas<span class=\"__2 _275\"></span>si\ufb01<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d as in<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>rred bu<span class=\"__2 _275\"></span>t not repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ted an<span class=\"__2 _275\"></span>d al<span class=\"__2 _275\"></span>so the o<span class=\"__2 _275\"></span>uts<span class=\"__2 _275\"></span>tandi<span class=\"__2 _275\"></span>ng l<span class=\"__2 _275\"></span>oss rese<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ve. A sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt el<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>provisi<span class=\"__2 _275\"></span>on is s<span class=\"__2 _275\"></span>ubj<span class=\"__2 _275\"></span>ect to extern<span class=\"__2 _275\"></span>al a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssm<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e util<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>tion of th<span class=\"__2 _275\"></span>e provisi<span class=\"__2 _275\"></span>on i<span class=\"__2 _275\"></span>s de<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ent o<span class=\"__2 _275\"></span>n the tim<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g of set<span class=\"__2 _275\"></span>tlem<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>outs<span class=\"__2 _275\"></span>tandi<span class=\"__2 _275\"></span>ng c<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ims<span class=\"__2 _275\"></span>. Hi<span class=\"__2 _275\"></span>storic<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, th<span class=\"__2 _275\"></span>e ave<span class=\"__2 _275\"></span>rage tim<span class=\"__2 _275\"></span>e for s<span class=\"__2 _275\"></span>ettle<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent of ou<span class=\"__2 _275\"></span>tstand<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g cl<span class=\"__2 _275\"></span>aim<span class=\"__2 _275\"></span>s rang<span class=\"__2 _275\"></span>es from o<span class=\"__2 _275\"></span>ne to three ye<span class=\"__2 _275\"></span>ars f<span class=\"__2 _275\"></span>rom the<span class=\"__2 _275\"></span> date of the c<span class=\"__2 _275\"></span>lai<span class=\"__2 _275\"></span>m.<span class=\"__2 _2cc\"> </span>3.<span class=\"__2 _277\"></span>1<span class=\"__2 _275\"></span>7 <span class=\"__2 _d_2\"> </span>PROVIS<span class=\"__2 _279\"></span>IO<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S FO<span class=\"__2 _275\"></span>R LI<span class=\"__2 _275\"></span>AB<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>ITI<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>3<span class=\"__2 _2cc\"> </span><span class=\"__2 _275\"></span>.1<span class=\"__2 _279\"></span>8 <span class=\"__2 _278\"> </span>GOVER<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT G<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>ANT<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>Gov<span class=\"__2 _277\"></span>ernment grant<span class=\"__2 _277\"></span>s relat<span class=\"__2 _276\"></span>e to c<span class=\"__2 _277\"></span>apital gr<span class=\"__2 _276\"></span>ants r<span class=\"__2 _277\"></span>eceived b<span class=\"__2 _277\"></span>y the Group and ar<span class=\"__2 _277\"></span>e amor<span class=\"__2 _275\"></span>tised t<span class=\"__2 _277\"></span>o the Income St<span class=\"__2 _277\"></span>atement ov<span class=\"__2 _277\"></span>er the<span class=\"__2 _2cc\"> </span>es<span class=\"__2 _277\"></span>timated use<span class=\"__2 _277\"></span>ful lives o<span class=\"__2 _277\"></span>f the relat<span class=\"__2 _277\"></span>ed capital as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April<span class=\"__2 _480\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">372</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">393<span class=\"__2 _2cc\"> </span></span></span></span>Gov<span class=\"__2 _277\"></span>ernment grant<span class=\"__2 _277\"></span>s received in y<span class=\"__2 _277\"></span>ear<span class=\"__2 _481\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">216</span><span class=\"__2 _427\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _2cc\"> </span></span>Amortisation in year<span class=\"__2 _482\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(114)</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(20)<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>change<span class=\"__2 _304\"> </span><span class=\"ff9_2 fc0_2 ls1_2 ws1_2\"><span class=\"__2 _2cc\">3</span><span class=\"__2 _7c_2\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8)<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March<span class=\"__2 _2f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">477</span><span class=\"__2 _1b2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">372<span class=\"__2 _2cc\"> </span></span></span></span>Analy<span class=\"__2 _276\"></span>sed as:<span class=\"__2 _2cc\"> </span>Non-curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _483\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">446</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">356<span class=\"__2 _2cc\"> </span></span></span></span>Curr<span class=\"__2 _276\"></span>ent liabilities (not<span class=\"__2 _277\"></span>e 3.7)<span class=\"__2 _1f8\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">31</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">16<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">477</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">372<span class=\"__2 _2cc\"> </span></span></span>SECTION<span class=\"__2 _277\"></span> 4 EQUITY<span class=\"__2 _2cc\"> </span>4<span class=\"__2 _279\"></span>.1 <span class=\"__2 _278\"> </span>SHARE CAPIT<span class=\"__2 _282\"></span>AL AND SHAR<span class=\"__2 _275\"></span>E PREM<span class=\"__2 _275\"></span>IU<span class=\"__2 _275\"></span>M<span class=\"__2 _2cc\"> </span>The ordinary shar<span class=\"__2 _277\"></span>eholders of DC<span class=\"__2 _276\"></span>C plc own the C<span class=\"__2 _276\"></span>ompany<span class=\"__2 _283\"></span>. This note de<span class=\"__2 _276\"></span>tails ho<span class=\"__2 _277\"></span>w the to<span class=\"__2 _276\"></span>tal number o<span class=\"__2 _277\"></span>f ordinary shar<span class=\"__2 _277\"></span>es in iss<span class=\"__2 _276\"></span>ue<span class=\"__2 _2cc\"> </span>has changed during the year and ho<span class=\"__2 _277\"></span>w many of the<span class=\"__2 _277\"></span>se ordinary shar<span class=\"__2 _277\"></span>es ar<span class=\"__2 _276\"></span>e held as trea<span class=\"__2 _276\"></span>sury share<span class=\"__2 _277\"></span>s.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Authorise<span class=\"__2 _276\"></span>d<span class=\"__2 _2cc\"> </span>152,368,568 or<span class=\"__2 _277\"></span>dinary share<span class=\"__2 _276\"></span>s of \u20ac0<span class=\"__2 _277\"></span>.25 each<span class=\"__2 _ce_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">25,365</span><span class=\"__2 _290\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">25,365<span class=\"__2 _2cc\"> </span></span></span></span>Is<span class=\"__2 _276\"></span>sued<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _277\"></span>23<span class=\"__2 _2cc\"> </span>Number of<span class=\"__2 _2cc\"> </span>share<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Share capit<span class=\"__2 _277\"></span>al <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Share pr<span class=\"__2 _277\"></span>emium<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"> </span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022 (including 2,688,004 or<span class=\"__2 _277\"></span>dinar<span class=\"__2 _275\"></span>y shar<span class=\"__2 _277\"></span>es held as<span class=\"__2 _2cc\"> </span>tr<span class=\"__2 _276\"></span>easury share<span class=\"__2 _277\"></span>s)<span class=\"__2 _1bb\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">101,333,904</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">17,422</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">883,321</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">900,743<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>emium arising on re-is<span class=\"__2 _277\"></span>sue of tr<span class=\"__2 _276\"></span>easury shar<span class=\"__2 _276\"></span>es<span class=\"__2 _20a\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _16e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">348</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">348<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>023 (including 2,586,6<span class=\"__2 _276\"></span>98 or<span class=\"__2 _276\"></span>dinary share<span class=\"__2 _277\"></span>s held as<span class=\"__2 _275\"></span> tr<span class=\"__2 _276\"></span>easury share<span class=\"__2 _277\"></span>s)<span class=\"__2 _1bb\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">101,333,904</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">17,422</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">883,669</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">901,091<span class=\"__2 _2cc\"> </span></span></span>Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _276\"></span>22<span class=\"__2 _2cc\"> </span>Number of<span class=\"__2 _2cc\"> </span>share<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Share capit<span class=\"__2 _277\"></span>al <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Share pr<span class=\"__2 _277\"></span>emium<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>021 (including 2,768,6<span class=\"__2 _277\"></span>90 ordinary shar<span class=\"__2 _277\"></span>es held as<span class=\"__2 _2cc\"> </span>tr<span class=\"__2 _276\"></span>easury share<span class=\"__2 _277\"></span>s)<span class=\"__2 _1e4\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">101,333,904</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">17,422</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">882,924</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">900,346<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>emium arising on re-is<span class=\"__2 _277\"></span>sue of tr<span class=\"__2 _276\"></span>easury shar<span class=\"__2 _276\"></span>es<span class=\"__2 _302\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _16e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">397</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">397<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022 (including 2,688,004 or<span class=\"__2 _277\"></span>dinar<span class=\"__2 _275\"></span>y shar<span class=\"__2 _277\"></span>es held as<span class=\"__2 _2cc\"> </span>tr<span class=\"__2 _276\"></span>easury share<span class=\"__2 _277\"></span>s)<span class=\"__2 _1e4\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">101,333,904</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">17,422</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">883,321</span><span class=\"__2 _11b_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">900,743<span class=\"__2 _2cc\"> </span></span></span></span>As at 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2023, the tot<span class=\"__2 _276\"></span>al a<span class=\"__2 _275\"></span>utho<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>ed n<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r of ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _279\"></span>y sh<span class=\"__2 _275\"></span>ares is 152,<span class=\"__2 _275\"></span>3<span class=\"__2 _275\"></span>6<span class=\"__2 _275\"></span>8,<span class=\"__2 _275\"></span>5<span class=\"__2 _275\"></span>6<span class=\"__2 _275\"></span>8 sh<span class=\"__2 _275\"></span>ares (2022: 1<span class=\"__2 _275\"></span>52,<span class=\"__2 _275\"></span>36<span class=\"__2 _275\"></span>8<span class=\"__2 _275\"></span>,<span class=\"__2 _275\"></span>56<span class=\"__2 _275\"></span>8 s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res) with a par<span class=\"__2 _2cc\"> </span>valu<span class=\"__2 _275\"></span>e of \u20ac0.<span class=\"__2 _275\"></span>25 pe<span class=\"__2 _275\"></span>r sh<span class=\"__2 _275\"></span>are (2022: \u20ac<span class=\"__2 _275\"></span>0.<span class=\"__2 _275\"></span>25 pe<span class=\"__2 _275\"></span>r sh<span class=\"__2 _275\"></span>are)<span class=\"__2 _276\"></span>. Sh<span class=\"__2 _275\"></span>are prem<span class=\"__2 _275\"></span>ium rel<span class=\"__2 _275\"></span>ates to the sha<span class=\"__2 _275\"></span>re premi<span class=\"__2 _275\"></span>um a<span class=\"__2 _275\"></span>risi<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n the i<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>e of sh<span class=\"__2 _275\"></span>ares.<span class=\"__2 _2cc\"> </span>Du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any re-issu<span class=\"__2 _275\"></span>ed 1<span class=\"__2 _275\"></span>01,<span class=\"__2 _275\"></span>30<span class=\"__2 _275\"></span>6 treas<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>y s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res for a co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration of \u00a30.3<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>8 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>All s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res, with th<span class=\"__2 _275\"></span>e exception of ordi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>ares h<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>d as treas<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>y s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res, wheth<span class=\"__2 _275\"></span>er f<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ly or p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>tl<span class=\"__2 _275\"></span>y pa<span class=\"__2 _275\"></span>id, ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>y e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>al votin<span class=\"__2 _275\"></span>g rights<span class=\"__2 _275\"></span> an<span class=\"__2 _275\"></span>d rank for d<span class=\"__2 _275\"></span>iv<span class=\"__2 _275\"></span>ide<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>s to the extent to whic<span class=\"__2 _275\"></span>h the tot<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>l am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt pa<span class=\"__2 _275\"></span>yabl<span class=\"__2 _275\"></span>e on e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h sh<span class=\"__2 _275\"></span>are is p<span class=\"__2 _275\"></span>aid u<span class=\"__2 _275\"></span>p.<span class=\"__2 _2cc\"> </span>Details of s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re options a<span class=\"__2 _275\"></span>nd awa<span class=\"__2 _275\"></span>rds granted und<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pany<span class=\"__2 _275\"></span>\u2019s sha<span class=\"__2 _275\"></span>re option an<span class=\"__2 _275\"></span>d award sch<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>mes a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e terms a<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>tachi<span class=\"__2 _275\"></span>ng<span class=\"__2 _2cc\"> </span>the<span class=\"__2 _275\"></span>ret<span class=\"__2 _277\"></span>o a<span class=\"__2 _275\"></span>re provided i<span class=\"__2 _275\"></span>n note 2.5 to the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial s<span class=\"__2 _275\"></span>tatements a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>n the Re<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>eration R<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t o<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s 11<span class=\"__2 _275\"></span>8 to 14<span class=\"__2 _277\"></span>1.<span class=\"__2 _2cc\"> </span>RESTRICTION<span class=\"__2 _277\"></span> ON T<span class=\"__2 _276\"></span>RANS<span class=\"__2 _275\"></span>FER OF<span class=\"__2 _276\"></span> SHARES<span class=\"__2 _2cc\"> </span>The D<span class=\"__2 _275\"></span>irec<span class=\"__2 _275\"></span>tors ma<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, at th<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>r abs<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ute disc<span class=\"__2 _275\"></span>retion an<span class=\"__2 _275\"></span>d witho<span class=\"__2 _275\"></span>ut g<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>ny reaso<span class=\"__2 _275\"></span>n, refu<span class=\"__2 _275\"></span>se to r<span class=\"__2 _276\"></span>eg<span class=\"__2 _275\"></span>ister the tran<span class=\"__2 _275\"></span>sfer of a s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re, or any<span class=\"__2 _2cc\"> </span>renu<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of any al<span class=\"__2 _275\"></span>lotme<span class=\"__2 _275\"></span>nt ma<span class=\"__2 _275\"></span>de i<span class=\"__2 _275\"></span>n respe<span class=\"__2 _275\"></span>ct of a s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re, which i<span class=\"__2 _275\"></span>s not f<span class=\"__2 _275\"></span>ull<span class=\"__2 _275\"></span>y pa<span class=\"__2 _275\"></span>id, o<span class=\"__2 _275\"></span>r any transfe<span class=\"__2 _275\"></span>r of a sh<span class=\"__2 _275\"></span>are to a mino<span class=\"__2 _275\"></span>r or a<span class=\"__2 _275\"></span> pe<span class=\"__2 _275\"></span>rson of u<span class=\"__2 _275\"></span>nso<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>d mi<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The D<span class=\"__2 _275\"></span>irec<span class=\"__2 _275\"></span>tors ma<span class=\"__2 _275\"></span>y als<span class=\"__2 _275\"></span>o refuse to regis<span class=\"__2 _275\"></span>ter any transfe<span class=\"__2 _275\"></span>r (whether o<span class=\"__2 _275\"></span>r not it is i<span class=\"__2 _275\"></span>n respe<span class=\"__2 _275\"></span>ct of a f<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ly p<span class=\"__2 _275\"></span>aid s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re) unle<span class=\"__2 _275\"></span>ss (i) it is lo<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed at<span class=\"__2 _275\"></span> the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny\u2019s Reg<span class=\"__2 _275\"></span>istered O<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffice o</span><span class=\"__2 _275\"></span>r at s<span class=\"__2 _275\"></span>uch oth<span class=\"__2 _275\"></span>er p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ce as th<span class=\"__2 _275\"></span>e Di<span class=\"__2 _275\"></span>rectors m<span class=\"__2 _275\"></span>ay ap<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>int an<span class=\"__2 _275\"></span>d is a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d by the ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ti\ufb01<span class=\"__2 _275\"></span>cate (if<span class=\"__2 _2cc\"> </span>any) for the s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res to which it rel<span class=\"__2 _275\"></span>ates an<span class=\"__2 _275\"></span>d suc<span class=\"__2 _275\"></span>h other ev<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce as th<span class=\"__2 _275\"></span>e Di<span class=\"__2 _275\"></span>rectors m<span class=\"__2 _275\"></span>ay reas<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ly req<span class=\"__2 _275\"></span>uire to show the r<span class=\"__2 _275\"></span>ight of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>transferor to ma<span class=\"__2 _275\"></span>ke the transfer (ii) it is i<span class=\"__2 _275\"></span>n respe<span class=\"__2 _275\"></span>ct of o<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>y on<span class=\"__2 _275\"></span>e cl<span class=\"__2 _275\"></span>ass of s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res and (ii<span class=\"__2 _275\"></span>i) it is in fa<span class=\"__2 _275\"></span>vour of n<span class=\"__2 _275\"></span>ot mo<span class=\"__2 _275\"></span>re than<span class=\"__2 _2cc\"> </span>four t<span class=\"__2 _277\"></span>ransfer<span class=\"__2 _277\"></span>ees.<span class=\"__2 _2cc\"> </span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>RESTRICTION<span class=\"__2 _277\"></span> OF V<span class=\"__2 _277\"></span>OTING<span class=\"__2 _277\"></span> R<span class=\"__2 _275\"></span>IGHTS<span class=\"__2 _2cc\"> </span>If at any ti<span class=\"__2 _275\"></span>me th<span class=\"__2 _275\"></span>e Di<span class=\"__2 _275\"></span>rectors determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>e that a \u2018<span class=\"__2 _275\"></span>Sp<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>ed Event<span class=\"__2 _275\"></span>\u2019 a<span class=\"__2 _275\"></span>s de\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e Ar<span class=\"__2 _275\"></span>tic<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s of Ass<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>iati<span class=\"__2 _275\"></span>on of DCC p<span class=\"__2 _275\"></span>lc h<span class=\"__2 _275\"></span>as o<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>urred<span class=\"__2 _275\"></span> in rela<span class=\"__2 _275\"></span>tion to any sh<span class=\"__2 _275\"></span>are or s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res, the D<span class=\"__2 _275\"></span>irectors m<span class=\"__2 _275\"></span>ay s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ve a n<span class=\"__2 _275\"></span>otice to suc<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">h effec</span><span class=\"__2 _275\"></span>t on th<span class=\"__2 _275\"></span>e ho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>er o<span class=\"__2 _275\"></span>r ho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>ers th<span class=\"__2 _275\"></span>ereof. Upo<span class=\"__2 _275\"></span>n the<span class=\"__2 _275\"></span> expir<span class=\"__2 _275\"></span>y of 14 d<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>s from th<span class=\"__2 _275\"></span>e ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>e of any su<span class=\"__2 _275\"></span>ch n<span class=\"__2 _275\"></span>otice, for so l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g as su<span class=\"__2 _275\"></span>ch n<span class=\"__2 _275\"></span>otice s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ll rema<span class=\"__2 _275\"></span>in i<span class=\"__2 _275\"></span>n force, no h<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r or h<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs of the<span class=\"__2 _275\"></span> sh<span class=\"__2 _275\"></span>are or sh<span class=\"__2 _275\"></span>ares sp<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n suc<span class=\"__2 _275\"></span>h notic<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>all b<span class=\"__2 _275\"></span>e entitl<span class=\"__2 _275\"></span>ed to at<span class=\"__2 _275\"></span>tend, s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ak or vote eithe<span class=\"__2 _275\"></span>r pe<span class=\"__2 _275\"></span>rso<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lly, by r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>prese<span class=\"__2 _275\"></span>ntative or by<span class=\"__2 _2cc\"> </span>proxy at a<span class=\"__2 _275\"></span>ny ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>ral me<span class=\"__2 _275\"></span>eting of th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any o<span class=\"__2 _275\"></span>r at any se<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>rate gene<span class=\"__2 _275\"></span>ral me<span class=\"__2 _275\"></span>eting of th<span class=\"__2 _275\"></span>e ho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>ers of th<span class=\"__2 _275\"></span>e cl<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>s of sha<span class=\"__2 _275\"></span>res<span class=\"__2 _2cc\"> </span>con<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>rn<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>r to e<span class=\"__2 _276\"></span>xercise any othe<span class=\"__2 _275\"></span>r rig<span class=\"__2 _275\"></span>ht confe<span class=\"__2 _275\"></span>rred by m<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>rsh<span class=\"__2 _275\"></span>ip in rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n to any suc<span class=\"__2 _275\"></span>h me<span class=\"__2 _275\"></span>eting<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Di<span class=\"__2 _275\"></span>rectors sh<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>, whe<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span>the sp<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>ed s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res represent n<span class=\"__2 _275\"></span>ot less th<span class=\"__2 _275\"></span>an 0.<span class=\"__2 _275\"></span>25% of the c<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ss of sh<span class=\"__2 _275\"></span>ares co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ern<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d, be e<span class=\"__2 _275\"></span>ntitle<span class=\"__2 _275\"></span>d to withho<span class=\"__2 _275\"></span>ld p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt of any<span class=\"__2 _2cc\"> </span>div<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>d or othe<span class=\"__2 _275\"></span>r am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt pa<span class=\"__2 _275\"></span>yabl<span class=\"__2 _275\"></span>e (in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>udi<span class=\"__2 _275\"></span>ng s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res iss<span class=\"__2 _275\"></span>uab<span class=\"__2 _275\"></span>le i<span class=\"__2 _275\"></span>n lie<span class=\"__2 _275\"></span>u of di<span class=\"__2 _275\"></span>vid<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ds) in resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t of the s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res spe<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n su<span class=\"__2 _275\"></span>ch<span class=\"__2 _2cc\"> </span>notice a<span class=\"__2 _275\"></span>nd/<span class=\"__2 _282\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>, i<span class=\"__2 _275\"></span>n cer<span class=\"__2 _279\"></span>tain circum<span class=\"__2 _275\"></span>stan<span class=\"__2 _275\"></span>ces, to refuse to regis<span class=\"__2 _275\"></span>ter any transfe<span class=\"__2 _275\"></span>r of the sp<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>ed s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res or any ren<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>tion of a<span class=\"__2 _275\"></span>ny<span class=\"__2 _2cc\"> </span>all<span class=\"__2 _275\"></span>otment of n<span class=\"__2 _275\"></span>ew sh<span class=\"__2 _275\"></span>ares or d<span class=\"__2 _275\"></span>eb<span class=\"__2 _275\"></span>entu<span class=\"__2 _275\"></span>res ma<span class=\"__2 _275\"></span>de i<span class=\"__2 _275\"></span>n respe<span class=\"__2 _275\"></span>ct th<span class=\"__2 _275\"></span>ereof un<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>ss su<span class=\"__2 _275\"></span>ch trans<span class=\"__2 _275\"></span>fer o<span class=\"__2 _275\"></span>r renu<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>iati<span class=\"__2 _275\"></span>on is s<span class=\"__2 _275\"></span>hown to the sa<span class=\"__2 _275\"></span>tisfac<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>of the D<span class=\"__2 _275\"></span>irectors to be an a<span class=\"__2 _275\"></span>rm\u2019s len<span class=\"__2 _275\"></span>gth transfe<span class=\"__2 _275\"></span>r or a ren<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n to anothe<span class=\"__2 _275\"></span>r be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al own<span class=\"__2 _275\"></span>er un<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>nn<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted with the h<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>er or a<span class=\"__2 _275\"></span>ny<span class=\"__2 _2cc\"> </span>pe<span class=\"__2 _275\"></span>rson a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g to have an i<span class=\"__2 _275\"></span>nterest in the s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d sh<span class=\"__2 _275\"></span>ares.<span class=\"__2 _2cc\"> </span>4.2 <span class=\"__2 _278\"> </span>OT<span class=\"__2 _277\"></span>HE<span class=\"__2 _275\"></span>R RESER<span class=\"__2 _277\"></span>VES<span class=\"__2 _2cc\"> </span>This not<span class=\"__2 _277\"></span>e details the mo<span class=\"__2 _277\"></span>vement in the Gr<span class=\"__2 _277\"></span>oup<span class=\"__2 _277\"></span>\u2019<span class=\"__2 _282\"></span>s other re<span class=\"__2 _277\"></span>serve<span class=\"__2 _276\"></span>s which are tr<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">eated as diff</span><span class=\"__2 _277\"></span>erent cat<span class=\"__2 _277\"></span>egories o<span class=\"__2 _277\"></span>f equit<span class=\"__2 _275\"></span>y as requir<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span>by ac<span class=\"__2 _276\"></span>counting s<span class=\"__2 _276\"></span>tandar<span class=\"__2 _277\"></span>ds.<span class=\"__2 _2cc\"> </span>Share bas<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span>payment<span class=\"__2 _2cc\"> </span>reser<span class=\"__2 _275\"></span>ve<span class=\"__2 _2cc\"> </span>1<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash \ufb02ow<span class=\"__2 _2cc\"> </span>hedge<span class=\"__2 _2cc\"> </span>reser<span class=\"__2 _275\"></span>ve<span class=\"__2 _2cc\"> </span>2<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Foreign<span class=\"__2 _2cc\"> </span>currency<span class=\"__2 _2cc\"> </span>translation<span class=\"__2 _2cc\"> </span>reser<span class=\"__2 _275\"></span>ve<span class=\"__2 _2cc\"> </span>3<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Other<span class=\"__2 _2cc\"> </span>reser<span class=\"__2 _275\"></span>ves<span class=\"__2 _2cc\"> </span>4<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>021<span class=\"__2 _20b\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">40,969</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">13,130</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">60,260</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">932</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">115,291<span class=\"__2 _2cc\"> </span></span></span>Curr<span class=\"__2 _276\"></span>ency trans<span class=\"__2 _276\"></span>lation<span class=\"__2 _20c\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _9a_2\"> </span>\u2013<span class=\"__2 _420\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">27,012</span><span class=\"__2 _9a_2\"> </span></span>\u2013<span class=\"__2 _373\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">27,012<span class=\"__2 _2cc\"> </span></span></span></span>Cash \ufb02o<span class=\"__2 _276\"></span>w hedges:<span class=\"__2 _2cc\"> </span>\u2013 f<span class=\"__2 _276\"></span>air value gain in y<span class=\"__2 _277\"></span>ear \u2013 private plac<span class=\"__2 _276\"></span>ement debt<span class=\"__2 _20d\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _6c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,402</span><span class=\"__2 _9a_2\"> </span></span>\u2013<span class=\"__2 _9a_2\"> </span>\u2013<span class=\"__2 _414\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,402<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 f<span class=\"__2 _276\"></span>air value gain in y<span class=\"__2 _277\"></span>ear \u2013 other<span class=\"__2 _20e\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _372\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">247,305</span><span class=\"__2 _9a_2\"> </span></span>\u2013<span class=\"__2 _9a_2\"> </span>\u2013<span class=\"__2 _372\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">247,305<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 t<span class=\"__2 _276\"></span>ax on f<span class=\"__2 _276\"></span>air value ne<span class=\"__2 _276\"></span>t gains<span class=\"__2 _20f\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _293\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(46,365)</span><span class=\"__2 _1af\"> </span></span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _293\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(46,365)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 tr<span class=\"__2 _276\"></span>ansf<span class=\"__2 _277\"></span>ers to s<span class=\"__2 _277\"></span>ales<span class=\"__2 _5b_2\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _16e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">374</span><span class=\"__2 _9a_2\"> </span></span>\u2013<span class=\"__2 _9a_2\"> </span>\u2013<span class=\"__2 _16e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">374<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 tr<span class=\"__2 _276\"></span>ansf<span class=\"__2 _277\"></span>ers to c<span class=\"__2 _276\"></span>ost o<span class=\"__2 _277\"></span>f sales<span class=\"__2 _484\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _403\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(155,913)</span><span class=\"__2 _390\"> </span></span>\u2013<span class=\"__2 _9a_2\"> </span>\u2013<span class=\"__2 _403\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(155,913)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 tr<span class=\"__2 _276\"></span>ansf<span class=\"__2 _277\"></span>ers to oper<span class=\"__2 _277\"></span>ating expense<span class=\"__2 _277\"></span>s<span class=\"__2 _485\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _293\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(12,392)</span><span class=\"__2 _1af\"> </span></span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _293\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(12,392)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 t<span class=\"__2 _276\"></span>ax on trans<span class=\"__2 _277\"></span>fers<span class=\"__2 _1b5\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _420\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">30,227</span><span class=\"__2 _9a_2\"> </span></span>\u2013<span class=\"__2 _9a_2\"> </span>\u2013<span class=\"__2 _373\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">30,227<span class=\"__2 _2cc\"> </span></span></span></span>Shar<span class=\"__2 _276\"></span>e based payment<span class=\"__2 _cd_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,467</span><span class=\"__2 _486\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _9a_2\"> </span>\u2013<span class=\"__2 _9a_2\"> </span>\u2013<span class=\"__2 _414\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,467<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022<span class=\"__2 _475\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">47,436</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">85,768</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">87,272</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">932</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">221,408<span class=\"__2 _2cc\"> </span></span></span>Curr<span class=\"__2 _276\"></span>ency trans<span class=\"__2 _276\"></span>lation<span class=\"__2 _20c\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _10e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">41,257</span><span class=\"__2 _9a_2\"> </span></span>\u2013<span class=\"__2 _373\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">41,257<span class=\"__2 _2cc\"> </span></span></span></span>Cash \ufb02o<span class=\"__2 _276\"></span>w hedges:<span class=\"__2 _2cc\"> </span>\u2013 f<span class=\"__2 _276\"></span>air value gain in y<span class=\"__2 _277\"></span>ear \u2013 private plac<span class=\"__2 _276\"></span>ement debt<span class=\"__2 _20d\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _10e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,418</span><span class=\"__2 _9a_2\"> </span></span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _373\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,418<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 f<span class=\"__2 _276\"></span>air value lo<span class=\"__2 _276\"></span>ss in y<span class=\"__2 _277\"></span>ear \u2013 other<span class=\"__2 _6b_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _17c\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(219,369)</span><span class=\"__2 _390\"> </span></span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _fd_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(219,369)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 t<span class=\"__2 _276\"></span>ax on f<span class=\"__2 _276\"></span>air value ne<span class=\"__2 _276\"></span>t los<span class=\"__2 _277\"></span>s<span class=\"__2 _b9_1\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _10e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">38,582</span><span class=\"__2 _9a_2\"> </span></span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _373\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">38,582<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 tr<span class=\"__2 _276\"></span>ansf<span class=\"__2 _277\"></span>ers to s<span class=\"__2 _277\"></span>ales<span class=\"__2 _5b_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _16e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">336</span><span class=\"__2 _9a_2\"> </span></span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _16e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">336<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 tr<span class=\"__2 _276\"></span>ansf<span class=\"__2 _277\"></span>ers to c<span class=\"__2 _276\"></span>ost o<span class=\"__2 _277\"></span>f sales<span class=\"__2 _484\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _10e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">50,254</span><span class=\"__2 _9a_2\"> </span></span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _373\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">50,254<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 tr<span class=\"__2 _276\"></span>ansf<span class=\"__2 _277\"></span>ers to oper<span class=\"__2 _277\"></span>ating expense<span class=\"__2 _277\"></span>s<span class=\"__2 _485\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _17f\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,061)</span><span class=\"__2 _390\"> </span></span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _17f\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,061)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 t<span class=\"__2 _276\"></span>ax on trans<span class=\"__2 _277\"></span>fers<span class=\"__2 _461\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _487\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,208)</span><span class=\"__2 _390\"> </span></span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _487\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,208)<span class=\"__2 _2cc\"> </span></span></span></span>Shar<span class=\"__2 _276\"></span>e based payment<span class=\"__2 _478\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,160</span><span class=\"__2 _9a_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _6c_2\"> </span></span><span class=\"__2 _2cc\">7,160<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>023<span class=\"__2 _475\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">54,596</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(48,280)</span><span class=\"__2 _17c\"> </span><span class=\"__2 _2cc\">128,529</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">932</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">135,777<span class=\"__2 _2cc\"> </span></span></span>1. <span class=\"__2 _dc_1\"> </span><span class=\"ws1_2\">The share bas<span class=\"__2 _277\"></span>ed payment reserv<span class=\"__2 _277\"></span>e comprises the amount<span class=\"__2 _277\"></span>s expensed in the Income St<span class=\"__2 _277\"></span>atement in connection with shar<span class=\"__2 _277\"></span>e based payments.<span class=\"__2 _2cc\"> </span></span>2. <span class=\"__2 _488\"> </span><span class=\"ws1_2\">The cash \ufb02ow hedge r<span class=\"__2 _277\"></span>eserv<span class=\"__2 _276\"></span>e comprise<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">s the eff</span><span class=\"__2 _277\"></span>ective portion of the cumulative ne<span class=\"__2 _276\"></span>t change in the fair v<span class=\"__2 _277\"></span>alue of cash \ufb02ow hedging ins<span class=\"__2 _277\"></span>truments relat<span class=\"__2 _277\"></span>ed to<span class=\"__2 _2cc\"> </span></span>hedged trans<span class=\"__2 _277\"></span>actions that have not yet oc<span class=\"__2 _276\"></span>curred.<span class=\"__2 _2cc\"> </span>3.  <span class=\"ls3_2 ws1_2\">The Gr<span class=\"__2 _276\"></span>oup<span class=\"__2 _277\"></span>\u2019<span class=\"__2 _277\"></span>s for<span class=\"__2 _277\"></span>eign currency tr<span class=\"__2 _277\"></span>anslation reserv<span class=\"__2 _277\"></span>e repr<span class=\"__2 _276\"></span>esent<span class=\"__2 _277\"></span>s for<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">eign exchange diff</span><span class=\"__2 _277\"></span>erences aris<span class=\"__2 _276\"></span>ing from the tr<span class=\"__2 _277\"></span>anslation of the net as<span class=\"__2 _277\"></span>sets o<span class=\"__2 _277\"></span>f the Group<span class=\"__2 _277\"></span>\u2019<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span></span>non-st<span class=\"__2 _277\"></span>erling denominated operations<span class=\"__2 _277\"></span>, including the translation of the pr<span class=\"__2 _277\"></span>o\ufb01ts and los<span class=\"__2 _277\"></span>ses o<span class=\"__2 _276\"></span>f such oper<span class=\"__2 _276\"></span>ations from the av<span class=\"__2 _277\"></span>erage rat<span class=\"__2 _277\"></span>e for the year t<span class=\"__2 _277\"></span>o the closing<span class=\"__2 _2cc\"> </span>rat<span class=\"__2 _277\"></span>e at the reporting dat<span class=\"__2 _276\"></span>e<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span>4. <span class=\"__2 _489\"> </span><span class=\"ws1_2\">The Group<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _277\"></span>s other re<span class=\"__2 _276\"></span>serv<span class=\"__2 _276\"></span>es principally compris<span class=\"__2 _276\"></span>es a capit<span class=\"__2 _277\"></span>al conversion r<span class=\"__2 _277\"></span>eserv<span class=\"__2 _276\"></span>e fund.<span class=\"__2 _2cc\"> </span></span>4.<span class=\"__2 _277\"></span>1 <span class=\"__2 _d_2\"> </span>SHARE CAPI<span class=\"__2 _276\"></span>T<span class=\"__2 _277\"></span>AL AND SHARE PREM<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>UM <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>4.3 <span class=\"__2 _278\"> </span>RET<span class=\"__2 _282\"></span>AINED EA<span class=\"__2 _277\"></span>RNINGS<span class=\"__2 _2cc\"> </span>Re<span class=\"__2 _277\"></span>tained Earnings r<span class=\"__2 _277\"></span>epre<span class=\"__2 _277\"></span>sents the accumulat<span class=\"__2 _277\"></span>ed earnings of the Gr<span class=\"__2 _277\"></span>oup not distribut<span class=\"__2 _277\"></span>ed to shar<span class=\"__2 _277\"></span>eholders and is sho<span class=\"__2 _276\"></span>wn net o<span class=\"__2 _277\"></span>f<span class=\"__2 _275\"></span> the cos<span class=\"__2 _277\"></span>t to the Gr<span class=\"__2 _277\"></span>oup of acquiring shar<span class=\"__2 _277\"></span>es held as trea<span class=\"__2 _276\"></span>sury share<span class=\"__2 _277\"></span>s.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April<span class=\"__2 _490\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,783,033</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,631,797<span class=\"__2 _2cc\"> </span></span></span></span>Net income r<span class=\"__2 _277\"></span>ecognised in Income St<span class=\"__2 _277\"></span>atement<span class=\"__2 _1ea\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">334,022</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">312,373<span class=\"__2 _2cc\"> </span></span></span></span>Net income r<span class=\"__2 _277\"></span>ecognised in Other Compr<span class=\"__2 _277\"></span>ehensive Income:<span class=\"__2 _2cc\"> </span>\u2013 r<span class=\"__2 _276\"></span>emeasur<span class=\"__2 _276\"></span>ement<span class=\"__2 _276\"></span>s of de<span class=\"__2 _276\"></span>\ufb01ned bene\ufb01t pension obligations<span class=\"__2 _297\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,811</span><span class=\"__2 _d2_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(748)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 def<span class=\"__2 _277\"></span>erred t<span class=\"__2 _277\"></span>ax on remeasur<span class=\"__2 _277\"></span>ements<span class=\"__2 _1e6\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(800)</span><span class=\"__2 _8b_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">210<span class=\"__2 _2cc\"> </span></span></span></span>Dividends<span class=\"__2 _491\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(177,843)</span><span class=\"__2 _336\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(160,599)<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March<span class=\"__2 _492\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,941,223</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,783,033<span class=\"__2 _2cc\"> </span></span></span></span>The c<span class=\"__2 _275\"></span>ost to the G<span class=\"__2 _275\"></span>roup an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any of \u20ac<span class=\"__2 _275\"></span>38<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>405 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022<span class=\"__2 _275\"></span>: \u20ac39<span class=\"__2 _277\"></span>.702 mill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n) to acqui<span class=\"__2 _275\"></span>re the 2,<span class=\"__2 _275\"></span>58<span class=\"__2 _275\"></span>6,<span class=\"__2 _275\"></span>69<span class=\"__2 _275\"></span>8 sh<span class=\"__2 _275\"></span>ares (2022:<span class=\"__2 _275\"></span> 2,6<span class=\"__2 _275\"></span>8<span class=\"__2 _275\"></span>8<span class=\"__2 _275\"></span>,00<span class=\"__2 _275\"></span>4 sh<span class=\"__2 _275\"></span>ares) he<span class=\"__2 _275\"></span>ld in T<span class=\"__2 _276\"></span>reasu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y h<span class=\"__2 _275\"></span>as be<span class=\"__2 _275\"></span>en d<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>cted from th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p an<span class=\"__2 _275\"></span>d Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any Retain<span class=\"__2 _275\"></span>ed Ear<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>s. Th<span class=\"__2 _275\"></span>ese s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res were<span class=\"__2 _2cc\"> </span>acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>red at pr<span class=\"__2 _275\"></span>ices ran<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>ng f<span class=\"__2 _275\"></span>rom \u20ac<span class=\"__2 _275\"></span>12.<span class=\"__2 _275\"></span>80 to \u20ac<span class=\"__2 _275\"></span>17<span class=\"__2 _277\"></span>.<span class=\"__2 _277\"></span>9<span class=\"__2 _275\"></span>0 ea<span class=\"__2 _275\"></span>ch (averag<span class=\"__2 _275\"></span>e: \u20ac<span class=\"__2 _275\"></span>14.7<span class=\"__2 _275\"></span>7) bet<span class=\"__2 _275\"></span>wee<span class=\"__2 _275\"></span>n 17 Ma<span class=\"__2 _275\"></span>y 20<span class=\"__2 _275\"></span>04 a<span class=\"__2 _275\"></span>nd 1<span class=\"__2 _275\"></span>9 Ju<span class=\"__2 _275\"></span>ne 20<span class=\"__2 _275\"></span>0<span class=\"__2 _275\"></span>6 an<span class=\"__2 _275\"></span>d are<span class=\"__2 _2cc\"> </span>pri<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ril<span class=\"__2 _275\"></span>y he<span class=\"__2 _275\"></span>ld to satisf<span class=\"__2 _279\"></span>y exercises u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s share optio<span class=\"__2 _275\"></span>ns an<span class=\"__2 _275\"></span>d awards sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>4.4 <span class=\"__2 _278\"> </span>NO<span class=\"__2 _275\"></span>N-<span class=\"__2 _279\"></span>CONTROL<span class=\"__2 _275\"></span>LI<span class=\"__2 _275\"></span>NG I<span class=\"__2 _275\"></span>NTE<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>ES<span class=\"__2 _275\"></span>TS<span class=\"__2 _2cc\"> </span>Non-contr<span class=\"__2 _277\"></span>olling inter<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>ts principally compris<span class=\"__2 _276\"></span>es the 40<span class=\"__2 _277\"></span>% equity inter<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t in our Danish subsidiary DCC Holding A/S which is<span class=\"__2 _2cc\"> </span>not o<span class=\"__2 _276\"></span>wned by the Gr<span class=\"__2 _277\"></span>oup<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>At 1 April<span class=\"__2 _294\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">65,379</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">58,210<span class=\"__2 _2cc\"> </span></span></span></span>Shar<span class=\"__2 _276\"></span>e of pr<span class=\"__2 _277\"></span>o\ufb01t f<span class=\"__2 _277\"></span>or the \ufb01nancial year<span class=\"__2 _493\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,780</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">13,629<span class=\"__2 _2cc\"> </span></span></span></span>Dividends t<span class=\"__2 _276\"></span>o non-contr<span class=\"__2 _276\"></span>olling int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st<span class=\"__2 _276\"></span>s<span class=\"__2 _1f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(129)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(6,909)<span class=\"__2 _2cc\"> </span></span></span></span>Non-contr<span class=\"__2 _277\"></span>olling inter<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t arising on acquisition (not<span class=\"__2 _276\"></span>e 5.2)<span class=\"__2 _1e8\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">166</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">912<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>change and other<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,023</span><span class=\"__2 _d2_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(463)<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March<span class=\"__2 _436\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">80,219</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">65,379<span class=\"__2 _2cc\"> </span></span></span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>SECTION<span class=\"__2 _277\"></span> 5 ADDITIONAL DISC<span class=\"__2 _277\"></span>LO<span class=\"__2 _277\"></span>SURES<span class=\"__2 _2cc\"> </span>5<span class=\"__2 _275\"></span>.1 <span class=\"__2 _278\"> </span>FOREIGN<span class=\"__2 _277\"></span> CURRENCY<span class=\"__2 _2cc\"> </span>This not<span class=\"__2 _277\"></span>e details the e<span class=\"__2 _277\"></span>xchange r<span class=\"__2 _277\"></span>ate<span class=\"__2 _277\"></span>s used to tr<span class=\"__2 _277\"></span>anslate non-s<span class=\"__2 _277\"></span>terling Income S<span class=\"__2 _277\"></span>tat<span class=\"__2 _276\"></span>ement and Balance Sheet amount<span class=\"__2 _277\"></span>s into<span class=\"__2 _2cc\"> </span>st<span class=\"__2 _277\"></span>erling, which is the Group<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _282\"></span>s pre<span class=\"__2 _276\"></span>sent<span class=\"__2 _277\"></span>ation currency<span class=\"__2 _283\"></span>.<span class=\"__2 _275\"></span> The G<span class=\"__2 _275\"></span>roup\u2019s \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l statements a<span class=\"__2 _275\"></span>re presented in s<span class=\"__2 _275\"></span>terlin<span class=\"__2 _275\"></span>g, d<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>oted by the sym<span class=\"__2 _275\"></span>bo<span class=\"__2 _275\"></span>l \u2018\u00a3\u2019<span class=\"__2 _277\"></span>. Res<span class=\"__2 _275\"></span>ults a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ows of op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns<span class=\"__2 _2cc\"> </span>bas<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n no<span class=\"__2 _275\"></span>n-sterlin<span class=\"__2 _275\"></span>g cou<span class=\"__2 _275\"></span>ntrie<span class=\"__2 _275\"></span>s ha<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n transl<span class=\"__2 _275\"></span>ated into sterli<span class=\"__2 _275\"></span>ng at a<span class=\"__2 _275\"></span>verag<span class=\"__2 _275\"></span>e rat<span class=\"__2 _276\"></span>es for th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>, an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e related b<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce sh<span class=\"__2 _275\"></span>eets<span class=\"__2 _275\"></span> ha<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n transl<span class=\"__2 _275\"></span>ated at th<span class=\"__2 _275\"></span>e rates of ex<span class=\"__2 _277\"></span>c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e ru<span class=\"__2 _275\"></span>lin<span class=\"__2 _275\"></span>g at th<span class=\"__2 _275\"></span>e ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>eet da<span class=\"__2 _275\"></span>te. The pr<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>cip<span class=\"__2 _275\"></span>al excha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e rates used fo<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span>transl<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of results a<span class=\"__2 _275\"></span>nd b<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce sh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ets into st<span class=\"__2 _276\"></span>erl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g were as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>Av<span class=\"__2 _276\"></span>erage r<span class=\"__2 _277\"></span>ate<span class=\"__2 _21a\"> </span>Closing r<span class=\"__2 _277\"></span>ate<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>St<span class=\"__2 _277\"></span>g\u00a3<span class=\"__2 _275\"></span>1=<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>St<span class=\"__2 _277\"></span>g\u00a3<span class=\"__2 _275\"></span>1=<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>St<span class=\"__2 _277\"></span>g\u00a3<span class=\"__2 _275\"></span>1=<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>St<span class=\"__2 _277\"></span>g\u00a3<span class=\"__2 _275\"></span>1=<span class=\"__2 _2cc\"> </span>Eur<span class=\"__2 _276\"></span>o<span class=\"__2 _d6_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1.1597</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1.1750</span><span class=\"__2 _16e_1\"> </span></span><span class=\"__2 _2cc\">1.1374</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1.1820<span class=\"__2 _2cc\"> </span></span></span></span>Danish kr<span class=\"__2 _277\"></span>one<span class=\"__2 _21b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">8.6304</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">8.7400</span><span class=\"__2 _16e_1\"> </span></span><span class=\"__2 _2cc\">8.4719</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">8.7918<span class=\"__2 _2cc\"> </span></span></span></span>Sw<span class=\"__2 _277\"></span>edish krona<span class=\"__2 _1b9\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">12.4772</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">12.0190</span><span class=\"__2 _401\"> </span></span><span class=\"__2 _2cc\">12.8304</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">12.2187<span class=\"__2 _2cc\"> </span></span></span></span>Norwegian kr<span class=\"__2 _277\"></span>one<span class=\"__2 _374\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">11.8985</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">11.8654</span><span class=\"__2 _401\"> </span></span><span class=\"__2 _2cc\">12.9595</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">11.4787<span class=\"__2 _2cc\"> </span></span></span></span>US dollar<span class=\"__2 _345\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1.2101</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1.3694</span><span class=\"__2 _9b_2\"> </span></span><span class=\"__2 _2cc\">1.2369</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1.3122<span class=\"__2 _2cc\"> </span></span></span></span>Hong K<span class=\"__2 _277\"></span>ong dollar<span class=\"__2 _5e_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">9.4837</span><span class=\"__2 _303\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">10.6580</span><span class=\"__2 _9b_2\"> </span></span><span class=\"__2 _2cc\">9.7096</span><span class=\"__2 _303\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">10.2740<span class=\"__2 _2cc\"> </span></span></span></span>5.2 <span class=\"__2 _278\"> </span>BUSI<span class=\"__2 _275\"></span>NESS C<span class=\"__2 _277\"></span>OM<span class=\"__2 _275\"></span>BINA<span class=\"__2 _277\"></span>TIONS<span class=\"__2 _2cc\"> </span>The Group ac<span class=\"__2 _277\"></span>quired a number of bus<span class=\"__2 _276\"></span>ines<span class=\"__2 _277\"></span>ses during the y<span class=\"__2 _277\"></span>ear<span class=\"__2 _277\"></span>. This not<span class=\"__2 _277\"></span>e provide<span class=\"__2 _277\"></span>s detail<span class=\"__2 _276\"></span>s on the consider<span class=\"__2 _277\"></span>ation paid and/or<span class=\"__2 _2cc\"> </span>payable as w<span class=\"__2 _277\"></span>ell as the pro<span class=\"__2 _276\"></span>visional f<span class=\"__2 _277\"></span>air values o<span class=\"__2 _277\"></span>f the net ass<span class=\"__2 _277\"></span>ets acquir<span class=\"__2 _277\"></span>ed.<span class=\"__2 _2cc\"> </span>A ke<span class=\"__2 _276\"></span>y strategy of the G<span class=\"__2 _275\"></span>roup is to create an<span class=\"__2 _275\"></span>d sus<span class=\"__2 _275\"></span>tain ma<span class=\"__2 _275\"></span>rket lead<span class=\"__2 _275\"></span>ers<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>p pos<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns th<span class=\"__2 _275\"></span>rough a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns in m<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>rkets it currently<span class=\"__2 _2cc\"> </span>op<span class=\"__2 _275\"></span>erates in, togeth<span class=\"__2 _275\"></span>er with ex<span class=\"__2 _275\"></span>tend<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the G<span class=\"__2 _275\"></span>roup\u2019s footprint into new g<span class=\"__2 _275\"></span>eo<span class=\"__2 _275\"></span>graph<span class=\"__2 _275\"></span>ic m<span class=\"__2 _275\"></span>arkets. In l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>e with thi<span class=\"__2 _275\"></span>s strategy<span class=\"__2 _277\"></span>, th<span class=\"__2 _275\"></span>e pr<span class=\"__2 _275\"></span>inc<span class=\"__2 _275\"></span>ip<span class=\"__2 _275\"></span>al<span class=\"__2 _2cc\"> </span>acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>ns c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>eted by the Group d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>, togeth<span class=\"__2 _275\"></span>er with p<span class=\"__2 _275\"></span>erce<span class=\"__2 _275\"></span>ntages ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ired were as fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">T<span class=\"__2 _275\"></span>he a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n by DCC En<span class=\"__2 _275\"></span>ergy of 10<span class=\"__2 _275\"></span>0% of Prot<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch G<span class=\"__2 _275\"></span>roup i<span class=\"__2 _275\"></span>n Ju<span class=\"__2 _275\"></span>ne 202<span class=\"__2 _275\"></span>2. Es<span class=\"__2 _275\"></span>tablis<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>d in 20<span class=\"__2 _275\"></span>0<span class=\"__2 _275\"></span>8, Protech Group p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>s a wid<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span></span>range of ren<span class=\"__2 _275\"></span>ewab<span class=\"__2 _275\"></span>le an<span class=\"__2 _275\"></span>d en<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">rgy effici</span><span class=\"__2 _275\"></span>ent h<span class=\"__2 _275\"></span>eati<span class=\"__2 _275\"></span>ng s<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns to com<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>rcial a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ustr<span class=\"__2 _275\"></span>ial c<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>tomers a<span class=\"__2 _275\"></span>cross th<span class=\"__2 _275\"></span>e U<span class=\"__2 _275\"></span>K. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n of Prot<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch stren<span class=\"__2 _275\"></span>gth<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>s the ran<span class=\"__2 _275\"></span>ge of low c<span class=\"__2 _275\"></span>arb<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd ren<span class=\"__2 _275\"></span>ewabl<span class=\"__2 _275\"></span>e tech<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gie<span class=\"__2 _275\"></span>s for cu<span class=\"__2 _275\"></span>stom<span class=\"__2 _275\"></span>ers in th<span class=\"__2 _275\"></span>e U<span class=\"__2 _275\"></span>K, a<span class=\"__2 _275\"></span>s well a<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>ma<span class=\"__2 _275\"></span>rket lead<span class=\"__2 _275\"></span>ing m<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>intena<span class=\"__2 _275\"></span>nce a<span class=\"__2 _275\"></span>nd s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">s offer</span><span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs; and<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">T<span class=\"__2 _275\"></span>he a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n by DCC H<span class=\"__2 _275\"></span>eal<span class=\"__2 _275\"></span>thc<span class=\"__2 _275\"></span>are in Oc<span class=\"__2 _275\"></span>tober 202<span class=\"__2 _275\"></span>2 of 10<span class=\"__2 _275\"></span>0% of Me<span class=\"__2 _275\"></span>di-Gl<span class=\"__2 _275\"></span>ob<span class=\"__2 _275\"></span>e T<span class=\"__2 _277\"></span>ec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>log<span class=\"__2 _275\"></span>ies G<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>bH (\u201c<span class=\"__2 _275\"></span>Me<span class=\"__2 _275\"></span>di-Gl<span class=\"__2 _275\"></span>ob<span class=\"__2 _275\"></span>e\u201d), an<span class=\"__2 _2cc\"> </span></span>interna<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l me<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>al d<span class=\"__2 _275\"></span>evic<span class=\"__2 _275\"></span>es bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s foc<span class=\"__2 _275\"></span>use<span class=\"__2 _275\"></span>d on m<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y invasi<span class=\"__2 _275\"></span>ve proce<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>res. M<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>i-Glo<span class=\"__2 _275\"></span>be, fou<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n 19<span class=\"__2 _275\"></span>90, is i<span class=\"__2 _275\"></span>nvolve<span class=\"__2 _275\"></span>d in<span class=\"__2 _2cc\"> </span>the d<span class=\"__2 _275\"></span>evelo<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent, m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ufac<span class=\"__2 _275\"></span>ture an<span class=\"__2 _275\"></span>d dis<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n of sin<span class=\"__2 _275\"></span>gl<span class=\"__2 _275\"></span>e-use d<span class=\"__2 _275\"></span>evic<span class=\"__2 _275\"></span>es for e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>osco<span class=\"__2 _275\"></span>py in di<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>nos<span class=\"__2 _275\"></span>tic a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>erap<span class=\"__2 _275\"></span>euti<span class=\"__2 _275\"></span>c<span class=\"__2 _2cc\"> </span>proce<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>res. Th<span class=\"__2 _275\"></span>e bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s ha<span class=\"__2 _275\"></span>s grown organ<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>roug<span class=\"__2 _275\"></span>h bo<span class=\"__2 _275\"></span>lt<span class=\"__2 _277\"></span>-on ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s to beco<span class=\"__2 _275\"></span>me a l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng g<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>bal p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>yer i<span class=\"__2 _275\"></span>n its<span class=\"__2 _2cc\"> </span>focu<span class=\"__2 _275\"></span>s area<span class=\"__2 _275\"></span>s of gas<span class=\"__2 _275\"></span>troenterolo<span class=\"__2 _275\"></span>gy an<span class=\"__2 _275\"></span>d urol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>se are la<span class=\"__2 _275\"></span>rge an<span class=\"__2 _275\"></span>d growing th<span class=\"__2 _275\"></span>erap<span class=\"__2 _275\"></span>euti<span class=\"__2 _275\"></span>c area<span class=\"__2 _275\"></span>s, be<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>\ufb01tin<span class=\"__2 _275\"></span>g from s<span class=\"__2 _275\"></span>trong<span class=\"__2 _2cc\"> </span>de<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>graph<span class=\"__2 _275\"></span>ic a<span class=\"__2 _275\"></span>nd treatm<span class=\"__2 _275\"></span>ent tren<span class=\"__2 _275\"></span>ds<span class=\"__2 _275\"></span>. Its prod<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ts are sol<span class=\"__2 _275\"></span>d to hosp<span class=\"__2 _275\"></span>itals an<span class=\"__2 _275\"></span>d proc<span class=\"__2 _275\"></span>urem<span class=\"__2 _275\"></span>ent o<span class=\"__2 _275\"></span>rgani<span class=\"__2 _275\"></span>satio<span class=\"__2 _275\"></span>ns i<span class=\"__2 _275\"></span>n over 120 co<span class=\"__2 _275\"></span>untrie<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>throug<span class=\"__2 _275\"></span>h di<span class=\"__2 _275\"></span>rect sa<span class=\"__2 _275\"></span>les o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>s in G<span class=\"__2 _275\"></span>erm<span class=\"__2 _275\"></span>any<span class=\"__2 _276\"></span>, France, Au<span class=\"__2 _275\"></span>stria<span class=\"__2 _275\"></span>, Nethe<span class=\"__2 _275\"></span>rl<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ds, Czech<span class=\"__2 _275\"></span>ia an<span class=\"__2 _275\"></span>d B<span class=\"__2 _275\"></span>razil, and a<span class=\"__2 _275\"></span>n intern<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l net<span class=\"__2 _275\"></span>work<span class=\"__2 _275\"></span> of dis<span class=\"__2 _275\"></span>tri<span class=\"__2 _275\"></span>butors<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>DCC En<span class=\"__2 _275\"></span>ergy al<span class=\"__2 _275\"></span>so co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>leted a nu<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>er of s<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ll co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>entar<span class=\"__2 _275\"></span>y bo<span class=\"__2 _275\"></span>lt<span class=\"__2 _277\"></span>-on ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s in th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e UK<span class=\"__2 _275\"></span>, France, Irel<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d,<span class=\"__2 _2cc\"> </span>No<span class=\"__2 _275\"></span>rwa<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ark, G<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ny and Swe<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>n.<span class=\"__2 _2cc\"> </span>The a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n da<span class=\"__2 _275\"></span>ta presented bel<span class=\"__2 _275\"></span>ow re\ufb02ec<span class=\"__2 _275\"></span>ts the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le n<span class=\"__2 _275\"></span>et assets a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uired (exclu<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g n<span class=\"__2 _275\"></span>et cash/<span class=\"__2 _282\"></span>d<span class=\"__2 _275\"></span>ebt<span class=\"__2 _2cc\"> </span>acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>red) in respe<span class=\"__2 _275\"></span>ct of a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>leted du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar.<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"> </span> 2023 <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> 2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Ass<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ts<span class=\"__2 _2cc\"> </span>Non-current as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Pr<span class=\"__2 _277\"></span>oper<span class=\"__2 _275\"></span>ty<span class=\"__2 _282\"></span>, plant and equipment (note 3<span class=\"__2 _277\"></span>.1)<span class=\"__2 _21c\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">6,273</span><span class=\"__2 _420\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">63,173<span class=\"__2 _2cc\"> </span></span></span>Right-o<span class=\"__2 _276\"></span>f-use leas<span class=\"__2 _277\"></span>ed asse<span class=\"__2 _276\"></span>t<span class=\"__2 _276\"></span>s (not<span class=\"__2 _277\"></span>e 3.2)<span class=\"__2 _21d\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">5,856</span><span class=\"__2 _420\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">32,060<span class=\"__2 _2cc\"> </span></span></span>Int<span class=\"__2 _276\"></span>angible ass<span class=\"__2 _277\"></span>ets (no<span class=\"__2 _276\"></span>t<span class=\"__2 _276\"></span>e 3.3)<span class=\"__2 _3e_2\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">131,453</span><span class=\"__2 _287\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">257,290<span class=\"__2 _2cc\"> </span></span></span>Equity account<span class=\"__2 _277\"></span>ed inves<span class=\"__2 _277\"></span>tments (not<span class=\"__2 _277\"></span>e 3.4)<span class=\"__2 _21e\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">18,909</span><span class=\"__2 _9a_2\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _2cc\"> </span></span>Def<span class=\"__2 _277\"></span>erred income t<span class=\"__2 _277\"></span>ax ass<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _21f\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">2,291</span><span class=\"__2 _420\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">15,644<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al non-current as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _e1_1\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">164,782</span><span class=\"__2 _372\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">368,167<span class=\"__2 _2cc\"> </span></span></span>Current as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Invent<span class=\"__2 _277\"></span>ories (not<span class=\"__2 _277\"></span>e 3.8)<span class=\"__2 _494\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">53,329</span><span class=\"__2 _372\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">254,522<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _277\"></span>r<span class=\"__2 _277\"></span>ade and other receiv<span class=\"__2 _277\"></span>ables (not<span class=\"__2 _276\"></span>e 3.8)<span class=\"__2 _495\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">36,760</span><span class=\"__2 _372\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">200,443<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al current as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _466\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">90,089</span><span class=\"__2 _287\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">454,965<span class=\"__2 _2cc\"> </span></span></span>Liabilities<span class=\"__2 _2cc\"> </span>Non-current liabilitie<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Def<span class=\"__2 _277\"></span>erred income t<span class=\"__2 _277\"></span>ax liabilities <span class=\"__2 _fa_1\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(38,112)</span><span class=\"__2 _287\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(64,694)<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>ovisions f<span class=\"__2 _277\"></span>or liabilities<span class=\"__2 _466\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(161)</span><span class=\"__2 _420\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(7,336)<span class=\"__2 _2cc\"> </span></span></span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors<span class=\"__2 _496\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(3,933)</span><span class=\"__2 _372\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(24,255)<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al non-current liabilitie<span class=\"__2 _277\"></span>s<span class=\"__2 _497\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(42,206)</span><span class=\"__2 _9c_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(96,285)<span class=\"__2 _2cc\"> </span></span></span></span>Current liabilitie<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>r<span class=\"__2 _277\"></span>ade and other payables (no<span class=\"__2 _276\"></span>t<span class=\"__2 _276\"></span>e 3.8)<span class=\"__2 _498\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(65,775)</span><span class=\"__2 _a_2\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(229,336)<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>ovisions f<span class=\"__2 _277\"></span>or liabilities<span class=\"__2 _466\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(149)</span><span class=\"__2 _16e_1\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(91)<span class=\"__2 _2cc\"> </span></span></span>Curr<span class=\"__2 _276\"></span>ent income t<span class=\"__2 _276\"></span>ax (liabilities)/as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _1d8\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(10,023)</span><span class=\"__2 _286\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,539<span class=\"__2 _2cc\"> </span></span></span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors<span class=\"__2 _496\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(2,166)</span><span class=\"__2 _420\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(7,563)<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al current liabilitie<span class=\"__2 _277\"></span>s<span class=\"__2 _499\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(78,113)</span><span class=\"__2 _a_2\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(234,451)<span class=\"__2 _2cc\"> </span></span></span>Identi\ufb01able net as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s acquired<span class=\"__2 _500\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">134,552</span><span class=\"__2 _372\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">492,396<span class=\"__2 _2cc\"> </span></span></span>Non-contr<span class=\"__2 _277\"></span>olling inter<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t arising on acquisition (not<span class=\"__2 _276\"></span>e 4.4)<span class=\"__2 _501\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(166)</span><span class=\"__2 _401\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(912)<span class=\"__2 _2cc\"> </span></span></span>Goodwill (not<span class=\"__2 _277\"></span>e 3.3)<span class=\"__2 _482\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">230,754</span><span class=\"__2 _9c_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">224,020<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al consider<span class=\"__2 _277\"></span>ation<span class=\"__2 _494\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">365,140</span><span class=\"__2 _372\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">715,504<span class=\"__2 _2cc\"> </span></span></span>Satis\ufb01ed b<span class=\"__2 _276\"></span>y:<span class=\"__2 _2cc\"> </span>Cash<span class=\"__2 _502\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">319,463</span><span class=\"__2 _372\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">681,456<span class=\"__2 _2cc\"> </span></span></span>Net cash and c<span class=\"__2 _276\"></span>ash equivalent<span class=\"__2 _277\"></span>s acquired<span class=\"__2 _503\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(977)</span><span class=\"__2 _372\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(13,333)<span class=\"__2 _2cc\"> </span></span></span>Net cash out<span class=\"__2 _277\"></span>\ufb02ow<span class=\"__2 _16c_1\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">318,486</span><span class=\"__2 _372\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">668,123<span class=\"__2 _2cc\"> </span></span></span>Acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s (note 3<span class=\"__2 _276\"></span>.16)<span class=\"__2 _493\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">46,654</span><span class=\"__2 _420\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">47,381<span class=\"__2 _2cc\"> </span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al consider<span class=\"__2 _277\"></span>ation<span class=\"__2 _494\"> </span><span class=\"ff9_2 fc0_2 ls2f_1 ws29_1\"><span class=\"__2 _2cc\">365,140</span><span class=\"__2 _372\"> </span></span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">715,504<span class=\"__2 _2cc\"> </span></span></span>5.2 <span class=\"__2 _22a\"> </span>BUSI<span class=\"__2 _275\"></span>NESS C<span class=\"__2 _277\"></span>OM<span class=\"__2 _275\"></span>BINA<span class=\"__2 _277\"></span>TIONS<span class=\"__2 _276\"></span> <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>No<span class=\"__2 _275\"></span>ne of th<span class=\"__2 _275\"></span>e bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>nati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>leted du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od we<span class=\"__2 _275\"></span>re cons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ered su<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffic</span><span class=\"__2 _275\"></span>ientl<span class=\"__2 _275\"></span>y ma<span class=\"__2 _275\"></span>terial to warrant se<span class=\"__2 _275\"></span>parate<span class=\"__2 _2cc\"> </span>disc<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>sure of the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s at<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utabl<span class=\"__2 _275\"></span>e to those co<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. The c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of the a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>nd li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>ired,<span class=\"__2 _275\"></span> determi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d in a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>rdan<span class=\"__2 _275\"></span>ce with I<span class=\"__2 _275\"></span>FRS<span class=\"__2 _275\"></span>, before co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>letio<span class=\"__2 _275\"></span>n of the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on togeth<span class=\"__2 _275\"></span>er with th<span class=\"__2 _275\"></span>e adj<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nts ma<span class=\"__2 _275\"></span>de to those<span class=\"__2 _275\"></span> carr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g val<span class=\"__2 _275\"></span>ues d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>bove were as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _2cc\"> </span>Book value <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Fair value<span class=\"__2 _2cc\"> </span>adjustment<span class=\"__2 _277\"></span>s <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Fair value <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Non-curr<span class=\"__2 _276\"></span>ent ass<span class=\"__2 _277\"></span>ets (e<span class=\"__2 _277\"></span>xcluding goodwill)<span class=\"__2 _1fe\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">31,696</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">133,086</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">164,782<span class=\"__2 _2cc\"> </span></span></span></span>Curr<span class=\"__2 _276\"></span>ent ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _22b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">99,625</span><span class=\"__2 _1b4\"> </span><span class=\"__2 _2cc\">(9,536)</span><span class=\"__2 _401\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">90,089<span class=\"__2 _2cc\"> </span></span></span></span>Non-curr<span class=\"__2 _276\"></span>ent liabilities <span class=\"__2 _22c\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(4,195)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(38,011)</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(42,206)<span class=\"__2 _2cc\"> </span></span></span></span>Curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _2e_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(75,941)</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">(2,172)</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(78,113)<span class=\"__2 _2cc\"> </span></span></span></span>Identi\ufb01able net as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s acquired<span class=\"__2 _419\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">51,185</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">83,367</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">134,552<span class=\"__2 _2cc\"> </span></span></span></span>Non-contr<span class=\"__2 _277\"></span>olling inter<span class=\"__2 _276\"></span>es<span class=\"__2 _277\"></span>t arising on acquisition<span class=\"__2 _22d\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(166)</span><span class=\"__2 _412\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _392\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(166)<span class=\"__2 _2cc\"> </span></span></span></span></span>Goodwill arising on acquisition<span class=\"__2 _22e\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">314,121</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">(83,367)</span><span class=\"__2 _292\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">230,754<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al consider<span class=\"__2 _277\"></span>ation<span class=\"__2 _275\"></span> <span class=\"__2 _22f\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">365,140</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">365,140<span class=\"__2 _2cc\"> </span></span></span></span></span>The i<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>tial a<span class=\"__2 _275\"></span>ssi<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt of fair val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s to identi\ufb01<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le n<span class=\"__2 _275\"></span>et ass<span class=\"__2 _275\"></span>ets acq<span class=\"__2 _275\"></span>uired h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d on a p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l ba<span class=\"__2 _275\"></span>sis i<span class=\"__2 _275\"></span>n respe<span class=\"__2 _275\"></span>ct of<span class=\"__2 _2cc\"> </span>a nu<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>er of th<span class=\"__2 _275\"></span>e bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>nati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s ab<span class=\"__2 _275\"></span>ove given th<span class=\"__2 _275\"></span>e tim<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g of clo<span class=\"__2 _275\"></span>sure of the<span class=\"__2 _275\"></span>se transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Any am<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to fair valu<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span>withi<span class=\"__2 _275\"></span>n the 12 m<span class=\"__2 _275\"></span>onth ti<span class=\"__2 _275\"></span>mef<span class=\"__2 _275\"></span>rame f<span class=\"__2 _275\"></span>rom the d<span class=\"__2 _275\"></span>ate of acq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n will b<span class=\"__2 _275\"></span>e di<span class=\"__2 _275\"></span>scl<span class=\"__2 _275\"></span>osa<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e in th<span class=\"__2 _275\"></span>e 2024 Ann<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l Rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t a<span class=\"__2 _275\"></span>s stip<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated by IFRS 3<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The p<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>l fac<span class=\"__2 _275\"></span>tors contri<span class=\"__2 _275\"></span>buti<span class=\"__2 _275\"></span>ng to the reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n of go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll on b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ons e<span class=\"__2 _275\"></span>ntered into by the Group a<span class=\"__2 _275\"></span>re the<span class=\"__2 _2cc\"> </span>expe<span class=\"__2 _275\"></span>cted pro\ufb01tabil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of the a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uired b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e real<span class=\"__2 _275\"></span>isati<span class=\"__2 _275\"></span>on of co<span class=\"__2 _275\"></span>st sa<span class=\"__2 _275\"></span>vin<span class=\"__2 _275\"></span>gs a<span class=\"__2 _275\"></span>nd s<span class=\"__2 _275\"></span>yn<span class=\"__2 _275\"></span>ergies w<span class=\"__2 _275\"></span>ith existin<span class=\"__2 _275\"></span>g G<span class=\"__2 _275\"></span>roup entiti<span class=\"__2 _275\"></span>es.<span class=\"__2 _2cc\"> </span>No<span class=\"__2 _275\"></span>ne of th<span class=\"__2 _275\"></span>e go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t of acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>ns co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>et<span class=\"__2 _276\"></span>ed d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al yea<span class=\"__2 _275\"></span>r is exp<span class=\"__2 _275\"></span>ected to be d<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ucti<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e for<span class=\"__2 _2cc\"> </span>t<span class=\"__2 _276\"></span>ax purposes.<span class=\"__2 _2cc\"> </span>Acq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d related co<span class=\"__2 _275\"></span>sts in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n other o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ratin<span class=\"__2 _275\"></span>g expen<span class=\"__2 _275\"></span>ses i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted to \u00a310.<span class=\"__2 _275\"></span>60<span class=\"__2 _275\"></span>4 mil<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>on<span class=\"__2 _2cc\"> </span>(n<span class=\"__2 _275\"></span>ote 2.<span class=\"__2 _275\"></span>6).<span class=\"__2 _2cc\"> </span>No co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>nt lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s were recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>leted du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>l year o<span class=\"__2 _275\"></span>r the p<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>r \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al ye<span class=\"__2 _275\"></span>ars<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The g<span class=\"__2 _275\"></span>ross co<span class=\"__2 _275\"></span>ntractua<span class=\"__2 _275\"></span>l valu<span class=\"__2 _275\"></span>e of trade a<span class=\"__2 _275\"></span>nd othe<span class=\"__2 _275\"></span>r rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les a<span class=\"__2 _275\"></span>s at th<span class=\"__2 _275\"></span>e respe<span class=\"__2 _275\"></span>ctive d<span class=\"__2 _275\"></span>ates of acq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted to<span class=\"__2 _2cc\"> </span>\u00a340.95<span class=\"__2 _277\"></span>9 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n. T<span class=\"__2 _275\"></span>he fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>ese rec<span class=\"__2 _275\"></span>eiva<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>es is \u00a3<span class=\"__2 _275\"></span>36<span class=\"__2 _275\"></span>.7<span class=\"__2 _277\"></span>6<span class=\"__2 _275\"></span>0 mi<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ion (al<span class=\"__2 _275\"></span>l of whi<span class=\"__2 _275\"></span>ch is exp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted to be recoverable) an<span class=\"__2 _275\"></span>d is i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lus<span class=\"__2 _275\"></span>ive<span class=\"__2 _2cc\"> </span>of an ag<span class=\"__2 _275\"></span>greg<span class=\"__2 _275\"></span>ate allowan<span class=\"__2 _275\"></span>ce fo<span class=\"__2 _275\"></span>r im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent of \u00a34<span class=\"__2 _275\"></span>.199 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n.<span class=\"__2 _275\"></span> The fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>nt co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d at th<span class=\"__2 _275\"></span>e date of acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n is ca<span class=\"__2 _275\"></span>lc<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated by disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting th<span class=\"__2 _275\"></span>e expe<span class=\"__2 _275\"></span>cted<span class=\"__2 _2cc\"> </span>fu<span class=\"__2 _275\"></span>ture pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ent to present val<span class=\"__2 _275\"></span>ue a<span class=\"__2 _275\"></span>t the a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate. In g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>eral, for c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>nt co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration to bec<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e pa<span class=\"__2 _275\"></span>yab<span class=\"__2 _275\"></span>le,<span class=\"__2 _2cc\"> </span>pre-de\ufb01n<span class=\"__2 _275\"></span>ed p<span class=\"__2 _275\"></span>ro\ufb01t thresh<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>lds m<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>t be excee<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d. O<span class=\"__2 _275\"></span>n an u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted basi<span class=\"__2 _275\"></span>s, th<span class=\"__2 _275\"></span>e fu<span class=\"__2 _275\"></span>ture pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents fo<span class=\"__2 _275\"></span>r whi<span class=\"__2 _275\"></span>ch the G<span class=\"__2 _275\"></span>roup m<span class=\"__2 _275\"></span>ay b<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>lia<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e for a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s in th<span class=\"__2 _275\"></span>e cur<span class=\"__2 _275\"></span>rent year ran<span class=\"__2 _275\"></span>ge f<span class=\"__2 _275\"></span>rom ni<span class=\"__2 _275\"></span>l to \u00a391<span class=\"__2 _275\"></span>.<span class=\"__2 _276\"></span>1 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The p<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>t<span class=\"__2 _282\"></span>-a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n imp<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>ct of bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>leted du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar o<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s re<span class=\"__2 _276\"></span>venu<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d pro\ufb01t fo<span class=\"__2 _275\"></span>r the<span class=\"__2 _275\"></span> \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l yea<span class=\"__2 _275\"></span>r was as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Re<span class=\"__2 _277\"></span>venue<span class=\"__2 _504\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">168,918<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>o\ufb01t for the \ufb01nancial y<span class=\"__2 _277\"></span>ear attribut<span class=\"__2 _277\"></span>able to Owner<span class=\"__2 _277\"></span>s of the P<span class=\"__2 _277\"></span>arent Company<span class=\"__2 _320\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">8,874<span class=\"__2 _2cc\"> </span></span></span>The reven<span class=\"__2 _275\"></span>ue a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>ro\ufb01t of the G<span class=\"__2 _275\"></span>roup for th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al yea<span class=\"__2 _275\"></span>r determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n acc<span class=\"__2 _275\"></span>ordan<span class=\"__2 _275\"></span>ce wi<span class=\"__2 _275\"></span>th IFRS a<span class=\"__2 _275\"></span>s tho<span class=\"__2 _275\"></span>ug<span class=\"__2 _275\"></span>h the a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uisi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate<span class=\"__2 _2cc\"> </span>for al<span class=\"__2 _275\"></span>l bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">s effec</span><span class=\"__2 _275\"></span>ted du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar h<span class=\"__2 _275\"></span>ad b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n the b<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>g of tha<span class=\"__2 _275\"></span>t yea<span class=\"__2 _275\"></span>r woul<span class=\"__2 _275\"></span>d be a<span class=\"__2 _275\"></span>s foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Re<span class=\"__2 _277\"></span>venue<span class=\"__2 _505\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">22,409,482<span class=\"__2 _2cc\"> </span></span></span>Pr<span class=\"__2 _277\"></span>o\ufb01t for the \ufb01nancial y<span class=\"__2 _277\"></span>ear attribut<span class=\"__2 _277\"></span>able to Owner<span class=\"__2 _277\"></span>s of the P<span class=\"__2 _277\"></span>arent Company<span class=\"__2 _17b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">347,089<span class=\"__2 _2cc\"> </span></span></span>5.2 <span class=\"__2 _22a\"> </span>BUSI<span class=\"__2 _275\"></span>NESS C<span class=\"__2 _277\"></span>OM<span class=\"__2 _275\"></span>BINA<span class=\"__2 _277\"></span>TIONS<span class=\"__2 _276\"></span> <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>5.3 <span class=\"__2 _278\"> </span>CASH<span class=\"__2 _277\"></span> GE<span class=\"__2 _275\"></span>NE<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>A<span class=\"__2 _277\"></span>TED<span class=\"__2 _276\"></span> FROM<span class=\"__2 _276\"></span> OPER<span class=\"__2 _275\"></span>A<span class=\"__2 _277\"></span>TIONS<span class=\"__2 _2cc\"> </span>This not<span class=\"__2 _277\"></span>e reconcile<span class=\"__2 _277\"></span>s how the Group<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _282\"></span>s pro<span class=\"__2 _277\"></span>\ufb01t for the year tr<span class=\"__2 _277\"></span>anslate<span class=\"__2 _277\"></span>s into cash \ufb02o<span class=\"__2 _277\"></span>ws gener<span class=\"__2 _277\"></span>ated fr<span class=\"__2 _277\"></span>om operating activitie<span class=\"__2 _277\"></span>s.<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Pr<span class=\"__2 _277\"></span>o\ufb01t for the \ufb01nancial y<span class=\"__2 _277\"></span>ear<span class=\"__2 _506\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">346,802</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">326,002<span class=\"__2 _2cc\"> </span></span></span></span>Add back non-oper<span class=\"__2 _277\"></span>ating expense<span class=\"__2 _276\"></span>s/(income):<span class=\"__2 _2cc\"> </span>\u2013 t<span class=\"__2 _276\"></span>ax <span class=\"__2 _507\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">84,762</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">79,734<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 shar<span class=\"__2 _277\"></span>e of equity accounted inv<span class=\"__2 _277\"></span>estment<span class=\"__2 _277\"></span>s\u2019 los<span class=\"__2 _277\"></span>s/(pro<span class=\"__2 _277\"></span>\ufb01t)<span class=\"__2 _338\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">692</span><span class=\"__2 _d2_1\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(314)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 net oper<span class=\"__2 _277\"></span>ating ex<span class=\"__2 _276\"></span>ceptionals <span class=\"__2 _508\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">32,528</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">46,534<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 net \ufb01nance co<span class=\"__2 _277\"></span>sts<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">79,732</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">52,938<span class=\"__2 _2cc\"> </span></span></span></span>Oper<span class=\"__2 _276\"></span>ating pro<span class=\"__2 _277\"></span>\ufb01t bef<span class=\"__2 _276\"></span>or<span class=\"__2 _276\"></span>e ex<span class=\"__2 _277\"></span>ceptionals<span class=\"__2 _3d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">544,516</span><span class=\"__2 _286\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">504,894<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 shar<span class=\"__2 _277\"></span>e-based payments e<span class=\"__2 _277\"></span>xpense (note 2.5)<span class=\"__2 _f0_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,160</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">6,467<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 depr<span class=\"__2 _276\"></span>eciation (including right-of<span class=\"__2 _277\"></span>-use leased as<span class=\"__2 _276\"></span>se<span class=\"__2 _276\"></span>ts)<span class=\"__2 _1b5\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">219,681</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">205,780<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 amortisation of int<span class=\"__2 _277\"></span>angible ass<span class=\"__2 _277\"></span>ets (no<span class=\"__2 _276\"></span>te 3<span class=\"__2 _277\"></span>.3)<span class=\"__2 _509\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">111,146</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">84,340<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 pr<span class=\"__2 _276\"></span>o\ufb01t on dispos<span class=\"__2 _277\"></span>al of property<span class=\"__2 _282\"></span>, plant and equipment<span class=\"__2 _510\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(12,346)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(8,916)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 amortisation of go<span class=\"__2 _277\"></span>vernment gr<span class=\"__2 _277\"></span>ants (not<span class=\"__2 _277\"></span>e 3.18)<span class=\"__2 _511\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(114)</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(20)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 other<span class=\"__2 _512\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,654</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4,614<span class=\"__2 _2cc\"> </span></span></span></span>Changes in w<span class=\"__2 _277\"></span>orking capital (e<span class=\"__2 _276\"></span>x<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">cluding the eff</span><span class=\"__2 _277\"></span>ects o<span class=\"__2 _276\"></span>f acquisition and ex<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es on<span class=\"__2 _2cc\"> </span>consolidation):<span class=\"__2 _2cc\"> </span>\u2013 invent<span class=\"__2 _277\"></span>ories (not<span class=\"__2 _277\"></span>e 3.8)<span class=\"__2 _513\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">30,118</span><span class=\"__2 _1b6\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(177,895)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 tr<span class=\"__2 _276\"></span>ade and other r<span class=\"__2 _277\"></span>eceivables (not<span class=\"__2 _277\"></span>e 3.8)<span class=\"__2 _ce_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">283,224</span><span class=\"__2 _1b6\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(614,260)<span class=\"__2 _2cc\"> </span></span></span></span>\u2013 tr<span class=\"__2 _276\"></span>ade and other payable<span class=\"__2 _277\"></span>s (note 3<span class=\"__2 _277\"></span>.8)<span class=\"__2 _de_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(327,293)</span><span class=\"__2 _1b6\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">623,429<span class=\"__2 _2cc\"> </span></span></span></span>Cash gener<span class=\"__2 _277\"></span>ated fr<span class=\"__2 _277\"></span>om operations bef<span class=\"__2 _277\"></span>ore e<span class=\"__2 _277\"></span>xceptionals<span class=\"__2 _23a\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">860,746</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">628,433<span class=\"__2 _2cc\"> </span></span></span></span>5.4 C<span class=\"__2 _277\"></span>OMMIT<span class=\"__2 _277\"></span>MENTS<span class=\"__2 _2cc\"> </span>A commitment r<span class=\"__2 _277\"></span>epres<span class=\"__2 _277\"></span>ents an obligation t<span class=\"__2 _277\"></span>o make a payment in the futur<span class=\"__2 _277\"></span>e as long as the count<span class=\"__2 _276\"></span>erparty meets it<span class=\"__2 _277\"></span>s obligations,<span class=\"__2 _2cc\"> </span>and mainly relat<span class=\"__2 _277\"></span>es t<span class=\"__2 _277\"></span>o agreement<span class=\"__2 _277\"></span>s to buy capit<span class=\"__2 _277\"></span>al asse<span class=\"__2 _277\"></span>ts. The<span class=\"__2 _277\"></span>se amounts ar<span class=\"__2 _277\"></span>e not included in the Gr<span class=\"__2 _276\"></span>oup<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _277\"></span>s Balance Sheet as<span class=\"__2 _2cc\"> </span>we hav<span class=\"__2 _277\"></span>e not yet r<span class=\"__2 _277\"></span>eceived the goods or s<span class=\"__2 _277\"></span>ervices fr<span class=\"__2 _277\"></span>om the supplier<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>CA<span class=\"__2 _276\"></span>PI<span class=\"__2 _277\"></span>T<span class=\"__2 _277\"></span>AL EX<span class=\"__2 _277\"></span>PENDIT<span class=\"__2 _277\"></span>URE C<span class=\"__2 _277\"></span>OMMIT<span class=\"__2 _277\"></span>MENTS<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Capit<span class=\"__2 _277\"></span>al expenditure on pr<span class=\"__2 _277\"></span>operty<span class=\"__2 _277\"></span>, plant and equipment that has been contr<span class=\"__2 _276\"></span>act<span class=\"__2 _276\"></span>ed f<span class=\"__2 _276\"></span>or but has<span class=\"__2 _2cc\"> </span>not been pr<span class=\"__2 _277\"></span>ovided for in the \ufb01nancial s<span class=\"__2 _277\"></span>tat<span class=\"__2 _277\"></span>ements<span class=\"__2 _1e4\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">57,996</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">58,102<span class=\"__2 _2cc\"> </span></span></span></span>Capit<span class=\"__2 _277\"></span>al expenditure on pr<span class=\"__2 _277\"></span>operty<span class=\"__2 _277\"></span>, plant and equipment that has been authorised b<span class=\"__2 _276\"></span>y the<span class=\"__2 _2cc\"> </span>Dir<span class=\"__2 _276\"></span>ector<span class=\"__2 _277\"></span>s but has not yet been c<span class=\"__2 _276\"></span>ontr<span class=\"__2 _276\"></span>acted f<span class=\"__2 _277\"></span>or<span class=\"__2 _23b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">138,536</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">146,263<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">196,532</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">204,365<span class=\"__2 _2cc\"> </span></span></span>5.5 C<span class=\"__2 _276\"></span>ONT<span class=\"__2 _276\"></span>INGENCIE<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>Contingent liabilitie<span class=\"__2 _276\"></span>s include guar<span class=\"__2 _276\"></span>antee<span class=\"__2 _277\"></span>s given in r<span class=\"__2 _277\"></span>espect of borr<span class=\"__2 _277\"></span>owings and other obligations arising in t<span class=\"__2 _276\"></span>he ordinary cour<span class=\"__2 _277\"></span>se<span class=\"__2 _2cc\"> </span>of busine<span class=\"__2 _277\"></span>ss.<span class=\"__2 _2cc\"> </span>GUAR<span class=\"__2 _279\"></span>ANTE<span class=\"__2 _275\"></span>ES<span class=\"__2 _2cc\"> </span>The C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>any ha<span class=\"__2 _275\"></span>s gi<span class=\"__2 _275\"></span>ven gu<span class=\"__2 _275\"></span>arantees of \u00a3<span class=\"__2 _275\"></span>2,<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>33<span class=\"__2 _275\"></span>.872 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022<span class=\"__2 _275\"></span>: \u00a3<span class=\"__2 _275\"></span>2,411.<span class=\"__2 _275\"></span>237 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n) in resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t of bor<span class=\"__2 _275\"></span>rowings a<span class=\"__2 _275\"></span>nd oth<span class=\"__2 _275\"></span>er ob<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>aris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g in th<span class=\"__2 _275\"></span>e ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>rse of b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>s of the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny an<span class=\"__2 _275\"></span>d other G<span class=\"__2 _275\"></span>roup u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>takin<span class=\"__2 _275\"></span>gs<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>OTHE<span class=\"__2 _275\"></span>R<span class=\"__2 _2cc\"> </span>Purs<span class=\"__2 _275\"></span>uant to the p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>ns of S<span class=\"__2 _275\"></span>ecti<span class=\"__2 _275\"></span>on 3<span class=\"__2 _275\"></span>57 of th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ies Ac<span class=\"__2 _275\"></span>t, 2014, th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any h<span class=\"__2 _275\"></span>as g<span class=\"__2 _275\"></span>uarantee<span class=\"__2 _275\"></span>d the co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>itm<span class=\"__2 _275\"></span>ents of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>foll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g Iri<span class=\"__2 _275\"></span>sh su<span class=\"__2 _275\"></span>bsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d, as a resu<span class=\"__2 _275\"></span>lt, thes<span class=\"__2 _275\"></span>e com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ies wi<span class=\"__2 _275\"></span>ll b<span class=\"__2 _275\"></span>e exempted from the \ufb01<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>ns of Se<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s 347 and 3<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>8<span class=\"__2 _2cc\"> </span>of the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>nie<span class=\"__2 _275\"></span>s Act, 2014:<span class=\"__2 _2cc\"> </span>Alva<span class=\"__2 _275\"></span>ba<span class=\"__2 _275\"></span>y Lim<span class=\"__2 _275\"></span>ited, B<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>get Ene<span class=\"__2 _275\"></span>rgy Lim<span class=\"__2 _275\"></span>ited, B<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>get En<span class=\"__2 _275\"></span>ergy H<span class=\"__2 _275\"></span>old<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, Cam<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>us Oi<span class=\"__2 _275\"></span>l Li<span class=\"__2 _275\"></span>mited, CC Lu<span class=\"__2 _275\"></span>bri<span class=\"__2 _275\"></span>cants L<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited, Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ta<span class=\"__2 _2cc\"> </span>Irela<span class=\"__2 _275\"></span>nd L<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited (forme<span class=\"__2 _275\"></span>rly Em<span class=\"__2 _275\"></span>o O<span class=\"__2 _275\"></span>il Li<span class=\"__2 _275\"></span>mited ), Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tas Energy I<span class=\"__2 _275\"></span>relan<span class=\"__2 _275\"></span>d Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, DCC C<span class=\"__2 _275\"></span>orp<span class=\"__2 _275\"></span>orate Fund<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, DCC<span class=\"__2 _275\"></span> Co<span class=\"__2 _275\"></span>rpo<span class=\"__2 _275\"></span>rate Partn<span class=\"__2 _275\"></span>ers U<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Co<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>orate 2007 dac<span class=\"__2 _275\"></span>, DCC C<span class=\"__2 _275\"></span>orp<span class=\"__2 _275\"></span>orate Ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es da<span class=\"__2 _275\"></span>c, D<span class=\"__2 _275\"></span>CC Ene<span class=\"__2 _275\"></span>rgy Lim<span class=\"__2 _275\"></span>ited, DCC<span class=\"__2 _2cc\"> </span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, DCC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Ho<span class=\"__2 _275\"></span>ldi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>s Lim<span class=\"__2 _275\"></span>ited (form<span class=\"__2 _275\"></span>erl<span class=\"__2 _275\"></span>y DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted)<span class=\"__2 _276\"></span>, DCC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e &amp; T<span class=\"__2 _277\"></span>reas<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span>ac, D<span class=\"__2 _275\"></span>CC Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span> Se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vic<span class=\"__2 _275\"></span>es U<span class=\"__2 _275\"></span>nli<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted Com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s Ho<span class=\"__2 _275\"></span>ldi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>s Un<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>mited C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l Se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces I<span class=\"__2 _275\"></span>nterna<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>al d<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span>DCC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial S<span class=\"__2 _275\"></span>er<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es Intern<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l Ho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs Li<span class=\"__2 _275\"></span>mited, D<span class=\"__2 _275\"></span>CC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>es Investm<span class=\"__2 _275\"></span>ents C<span class=\"__2 _275\"></span>LG<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>es Irel<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, DCC F<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l Se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces M<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ac, D<span class=\"__2 _275\"></span>CC Fun<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng 20<span class=\"__2 _275\"></span>07 dac<span class=\"__2 _275\"></span>, DCC Fu<span class=\"__2 _275\"></span>nd S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s Un<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>mited<span class=\"__2 _2cc\"> </span>Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC H<span class=\"__2 _275\"></span>eal<span class=\"__2 _275\"></span>thca<span class=\"__2 _275\"></span>re Lim<span class=\"__2 _275\"></span>ited, DCC M<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent S<span class=\"__2 _275\"></span>er<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es Lim<span class=\"__2 _275\"></span>ited, D<span class=\"__2 _275\"></span>CC No<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>es U<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>imi<span class=\"__2 _275\"></span>ted Com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC T<span class=\"__2 _277\"></span>ec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>Lim<span class=\"__2 _275\"></span>ited, DC<span class=\"__2 _275\"></span>C T<span class=\"__2 _277\"></span>reasu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y 201<span class=\"__2 _275\"></span>0 da<span class=\"__2 _275\"></span>c, DCC T<span class=\"__2 _277\"></span>rea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y Irel<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d 2013 da<span class=\"__2 _275\"></span>c, DCC T<span class=\"__2 _277\"></span>rea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y Ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt Un<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>mited C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>reasu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ices U<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pany, DCC T<span class=\"__2 _277\"></span>reasur<span class=\"__2 _279\"></span>y So<span class=\"__2 _275\"></span>luti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, Ene<span class=\"__2 _275\"></span>rgy Procu<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nt Lim<span class=\"__2 _275\"></span>ited, En<span class=\"__2 _275\"></span>ergy<span class=\"__2 _2cc\"> </span>Procurem<span class=\"__2 _275\"></span>ent I<span class=\"__2 _275\"></span>rela<span class=\"__2 _275\"></span>nd 2013 Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, Exer<span class=\"__2 _279\"></span>tis Arc T<span class=\"__2 _277\"></span>el<span class=\"__2 _275\"></span>eco<span class=\"__2 _275\"></span>m Li<span class=\"__2 _275\"></span>mited, E<span class=\"__2 _275\"></span>xer<span class=\"__2 _275\"></span>tis I<span class=\"__2 _275\"></span>rela<span class=\"__2 _275\"></span>nd L<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited, Fan<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>n Li<span class=\"__2 _275\"></span>mited, Fl<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>as Enterpr<span class=\"__2 _275\"></span>ise S<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns<span class=\"__2 _2cc\"> </span>Lim<span class=\"__2 _275\"></span>ited (forme<span class=\"__2 _275\"></span>rly N<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>rgy Lim<span class=\"__2 _275\"></span>ited), Floga<span class=\"__2 _275\"></span>s Irel<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d Lim<span class=\"__2 _275\"></span>ited, Fl<span class=\"__2 _275\"></span>oga<span class=\"__2 _275\"></span>s Na<span class=\"__2 _275\"></span>tural Ga<span class=\"__2 _275\"></span>s Lim<span class=\"__2 _275\"></span>ited, J<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>es O<span class=\"__2 _275\"></span>il Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, Me<span class=\"__2 _275\"></span>dis<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>rce Irela<span class=\"__2 _275\"></span>nd<span class=\"__2 _2cc\"> </span>Lim<span class=\"__2 _275\"></span>ited, M<span class=\"__2 _275\"></span>ull<span class=\"__2 _275\"></span>et Investm<span class=\"__2 _275\"></span>ent C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any, SerC<span class=\"__2 _275\"></span>om (H<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>gs) Lim<span class=\"__2 _275\"></span>ited, S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>Co<span class=\"__2 _275\"></span>m Prope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y Lim<span class=\"__2 _275\"></span>ited, S<span class=\"__2 _275\"></span>ource LS<span class=\"__2 _275\"></span> Glo<span class=\"__2 _275\"></span>b<span class=\"__2 _275\"></span>al Li<span class=\"__2 _275\"></span>mited a<span class=\"__2 _275\"></span>nd Starata Limited.<span class=\"__2 _2cc\"> </span>Three of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s Germ<span class=\"__2 _275\"></span>an s<span class=\"__2 _275\"></span>ubsi<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>es, En<span class=\"__2 _275\"></span>ergie<span class=\"__2 _275\"></span>Di<span class=\"__2 _275\"></span>rect G<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>H &amp; Co. KG, TEGA<span class=\"__2 _277\"></span>-<span class=\"__2 _282\"></span>T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>chn<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>e Gas<span class=\"__2 _275\"></span>e un<span class=\"__2 _275\"></span>d Ga<span class=\"__2 _275\"></span>setechn<span class=\"__2 _275\"></span>ik G<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>H an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>DCC G<span class=\"__2 _275\"></span>erm<span class=\"__2 _275\"></span>any H<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g Gm<span class=\"__2 _275\"></span>b<span class=\"__2 _275\"></span>H avai<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>d of disc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ure exemptio<span class=\"__2 _275\"></span>ns pu<span class=\"__2 _275\"></span>rsu<span class=\"__2 _275\"></span>ant to Sec<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n 264 of th<span class=\"__2 _275\"></span>e Ge<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>an C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>rcial C<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>(HGB) a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>re therefore exempted from th<span class=\"__2 _275\"></span>e obl<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns to prepa<span class=\"__2 _275\"></span>re and d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>e au<span class=\"__2 _275\"></span>dited \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>al s<span class=\"__2 _275\"></span>tat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>5.6 <span class=\"__2 _278\"> </span>REL<span class=\"__2 _275\"></span>A<span class=\"__2 _277\"></span>TED P<span class=\"__2 _282\"></span>ARTY TRANSA<span class=\"__2 _277\"></span>CTIONS<span class=\"__2 _2cc\"> </span>The Group<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _282\"></span>s principal relat<span class=\"__2 _277\"></span>ed parties are the Gr<span class=\"__2 _277\"></span>oup<span class=\"__2 _277\"></span>\u2019<span class=\"__2 _282\"></span>s subsidiarie<span class=\"__2 _276\"></span>s, as<span class=\"__2 _277\"></span>sociate<span class=\"__2 _277\"></span>s and k<span class=\"__2 _277\"></span>ey management personnel o<span class=\"__2 _277\"></span>f the Group<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>The p<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>l rela<span class=\"__2 _275\"></span>ted par<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>hip<span class=\"__2 _275\"></span>s requ<span class=\"__2 _275\"></span>iri<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>iscl<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ure in the c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sol<span class=\"__2 _275\"></span>ida<span class=\"__2 _275\"></span>ted \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l stateme<span class=\"__2 _275\"></span>nts of the G<span class=\"__2 _275\"></span>roup un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IAS 24<span class=\"__2 _2cc\"> </span>Rel<span class=\"__2 _275\"></span>ated Par<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y D<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ures rela<span class=\"__2 _275\"></span>te t<span class=\"__2 _277\"></span>o th<span class=\"__2 _275\"></span>e existen<span class=\"__2 _275\"></span>ce of su<span class=\"__2 _275\"></span>bsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d ass<span class=\"__2 _275\"></span>oci<span class=\"__2 _275\"></span>ates an<span class=\"__2 _275\"></span>d transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns with th<span class=\"__2 _275\"></span>ese e<span class=\"__2 _275\"></span>ntitie<span class=\"__2 _275\"></span>s entered<span class=\"__2 _2cc\"> </span>into by the Group a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>cati<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sati<span class=\"__2 _275\"></span>on of key man<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent p<span class=\"__2 _275\"></span>ers<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>l as ad<span class=\"__2 _275\"></span>dres<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n mo<span class=\"__2 _275\"></span>re detail be<span class=\"__2 _275\"></span>low.<span class=\"__2 _2cc\"> </span>SUBSIDIARIES A<span class=\"__2 _276\"></span>ND A<span class=\"__2 _277\"></span>SSOCIA<span class=\"__2 _282\"></span>TES<span class=\"__2 _2cc\"> </span>The c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sol<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ated \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l stateme<span class=\"__2 _275\"></span>nts in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial s<span class=\"__2 _275\"></span>tat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ents of th<span class=\"__2 _275\"></span>e Parent Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any an<span class=\"__2 _275\"></span>d its s<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>idi<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>ass<span class=\"__2 _275\"></span>oci<span class=\"__2 _275\"></span>ates as do<span class=\"__2 _275\"></span>c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ented in th<span class=\"__2 _275\"></span>e acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>ies in n<span class=\"__2 _275\"></span>ote 5.<span class=\"__2 _277\"></span>9 a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e ba<span class=\"__2 _275\"></span>sis of c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ida<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>n note 1.<span class=\"__2 _275\"></span>3. A l<span class=\"__2 _275\"></span>isti<span class=\"__2 _275\"></span>ng of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>pri<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ipa<span class=\"__2 _275\"></span>l su<span class=\"__2 _275\"></span>bsid<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d ass<span class=\"__2 _275\"></span>oci<span class=\"__2 _275\"></span>ates is provid<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup D<span class=\"__2 _275\"></span>irector<span class=\"__2 _275\"></span>y o<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s 232 to 235 of this A<span class=\"__2 _275\"></span>nn<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l Rep<span class=\"__2 _275\"></span>or<span class=\"__2 _279\"></span>t.<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>ransa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>re entered into in the no<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>al co<span class=\"__2 _275\"></span>urs<span class=\"__2 _275\"></span>e of bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess o<span class=\"__2 _275\"></span>n an a<span class=\"__2 _275\"></span>rm\u2019s len<span class=\"__2 _275\"></span>gth ba<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>. Sa<span class=\"__2 _275\"></span>les to an<span class=\"__2 _275\"></span>d pu<span class=\"__2 _275\"></span>rchas<span class=\"__2 _275\"></span>es from<span class=\"__2 _275\"></span>, togethe<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span>with ou<span class=\"__2 _275\"></span>tstand<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g pa<span class=\"__2 _275\"></span>yabl<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>nd rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s to and f<span class=\"__2 _275\"></span>rom subs<span class=\"__2 _275\"></span>idi<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>es are el<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ated in th<span class=\"__2 _275\"></span>e prep<span class=\"__2 _275\"></span>aratio<span class=\"__2 _275\"></span>n of the co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>oli<span class=\"__2 _275\"></span>dated<span class=\"__2 _275\"></span> \ufb01nancial stat<span class=\"__2 _277\"></span>em<span class=\"__2 _275\"></span>ents.<span class=\"__2 _2cc\"> </span>COMPENSA<span class=\"__2 _282\"></span>TION OF<span class=\"__2 _277\"></span> KEY MAN<span class=\"__2 _276\"></span>AGEMENT<span class=\"__2 _276\"></span> PERSONNEL<span class=\"__2 _2cc\"> </span>For th<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>oses of th<span class=\"__2 _275\"></span>e dis<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>osu<span class=\"__2 _275\"></span>re r<span class=\"__2 _276\"></span>eq<span class=\"__2 _275\"></span>uirem<span class=\"__2 _275\"></span>ents u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er I<span class=\"__2 _275\"></span>AS 24, th<span class=\"__2 _275\"></span>e term \u2018key mana<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt pe<span class=\"__2 _275\"></span>rso<span class=\"__2 _275\"></span>nn<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>\u2019 (i.e. thos<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rso<span class=\"__2 _275\"></span>ns h<span class=\"__2 _275\"></span>avi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span> auth<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d respo<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>ibi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y fo<span class=\"__2 _275\"></span>r pl<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>g, d<span class=\"__2 _275\"></span>irecti<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd co<span class=\"__2 _275\"></span>ntrolli<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>tivi<span class=\"__2 _275\"></span>ties of th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any) com<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>ises th<span class=\"__2 _275\"></span>e B<span class=\"__2 _275\"></span>oard of<span class=\"__2 _2cc\"> </span>Direc<span class=\"__2 _275\"></span>tors whi<span class=\"__2 _275\"></span>ch m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>es the b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffairs of th</span><span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pany. K<span class=\"__2 _277\"></span>ey m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent rem<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unted to:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Short-t<span class=\"__2 _277\"></span>erm bene\ufb01ts<span class=\"__2 _23c\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,437</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4,197<span class=\"__2 _2cc\"> </span></span></span></span>P<span class=\"__2 _277\"></span>ost-emplo<span class=\"__2 _277\"></span>yment bene\ufb01ts<span class=\"__2 _313\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">179</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">169<span class=\"__2 _2cc\"> </span></span></span></span>Shar<span class=\"__2 _276\"></span>e-based payment (calculat<span class=\"__2 _277\"></span>ed in accordance with the principle<span class=\"__2 _277\"></span>s disclosed in no<span class=\"__2 _277\"></span>te 2.5)<span class=\"__2 _433\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,363</span><span class=\"__2 _4e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,060<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">4,979</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">5,426<span class=\"__2 _2cc\"> </span></span></span>5.7 <span class=\"__2 _278\"> </span>FI<span class=\"__2 _275\"></span>NANCIAL RISK AND CAPIT<span class=\"__2 _282\"></span>AL MANAGEME<span class=\"__2 _275\"></span>NT<span class=\"__2 _2cc\"> </span>This not<span class=\"__2 _277\"></span>e details the Gr<span class=\"__2 _277\"></span>oup<span class=\"__2 _277\"></span>\u2019<span class=\"__2 _282\"></span>s treasury management and \ufb01nancial risk management ob<span class=\"__2 _277\"></span>jectives and policie<span class=\"__2 _277\"></span>s. Information is<span class=\"__2 _2cc\"> </span>also pr<span class=\"__2 _277\"></span>ovided r<span class=\"__2 _276\"></span>egarding t<span class=\"__2 _276\"></span>he Group<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _282\"></span>s expos<span class=\"__2 _276\"></span>ure and s<span class=\"__2 _277\"></span>ensitivity to capit<span class=\"__2 _277\"></span>al risk, credit risk, liquidity risk, f<span class=\"__2 _277\"></span>oreign e<span class=\"__2 _277\"></span>xchange risk,<span class=\"__2 _2cc\"> </span>int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st r<span class=\"__2 _276\"></span>at<span class=\"__2 _276\"></span>e risk and commodity price risk, and the policie<span class=\"__2 _277\"></span>s in place to monit<span class=\"__2 _277\"></span>or and manage these ris<span class=\"__2 _276\"></span>k<span class=\"__2 _277\"></span>s.<span class=\"__2 _2cc\"> </span>CAPIT<span class=\"__2 _277\"></span>AL RISK MANA<span class=\"__2 _276\"></span>GEM<span class=\"__2 _275\"></span>ENT<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup\u2019s obje<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>ves whe<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>ng its c<span class=\"__2 _275\"></span>ap<span class=\"__2 _275\"></span>ital stru<span class=\"__2 _275\"></span>cture are to safeg<span class=\"__2 _275\"></span>uard the G<span class=\"__2 _275\"></span>roup\u2019s abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y to contin<span class=\"__2 _275\"></span>ue a<span class=\"__2 _275\"></span>s a go<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span>con<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>rn to provide return<span class=\"__2 _275\"></span>s to shareh<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs an<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>ts for othe<span class=\"__2 _275\"></span>r stakeho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>ers, w<span class=\"__2 _275\"></span>hil<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>aintain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g a strong b<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce s<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>et to<span class=\"__2 _2cc\"> </span>sup<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t the c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>rgani<span class=\"__2 _275\"></span>c an<span class=\"__2 _275\"></span>d acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitive g<span class=\"__2 _275\"></span>rowth of its b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>nd to ma<span class=\"__2 _275\"></span>intain inves<span class=\"__2 _275\"></span>tor<span class=\"__2 _277\"></span>, cred<span class=\"__2 _275\"></span>itor an<span class=\"__2 _275\"></span>d ma<span class=\"__2 _275\"></span>rket<span class=\"__2 _2cc\"> </span>con<span class=\"__2 _275\"></span>\ufb01d<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce. Retu<span class=\"__2 _275\"></span>rn on c<span class=\"__2 _275\"></span>api<span class=\"__2 _275\"></span>tal emp<span class=\"__2 _275\"></span>loyed (\u2018<span class=\"__2 _275\"></span>RO<span class=\"__2 _275\"></span>CE\u2019) is a key per<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>nce i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>ator for th<span class=\"__2 _275\"></span>e Group.<span class=\"__2 _275\"></span> T<span class=\"__2 _277\"></span>o ma<span class=\"__2 _275\"></span>intain or a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>st th<span class=\"__2 _275\"></span>e cap<span class=\"__2 _275\"></span>ital stru<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>re, the Group m<span class=\"__2 _275\"></span>ay a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>st th<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of div<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ds p<span class=\"__2 _275\"></span>aid to sh<span class=\"__2 _275\"></span>areh<span class=\"__2 _275\"></span>old<span class=\"__2 _275\"></span>ers<span class=\"__2 _275\"></span>, iss<span class=\"__2 _275\"></span>ue n<span class=\"__2 _275\"></span>ew<span class=\"__2 _2cc\"> </span>sh<span class=\"__2 _275\"></span>ares or b<span class=\"__2 _275\"></span>uy b<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>k existin<span class=\"__2 _275\"></span>g sh<span class=\"__2 _275\"></span>ares, i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>rease o<span class=\"__2 _275\"></span>r redu<span class=\"__2 _275\"></span>ce d<span class=\"__2 _275\"></span>ebt or se<span class=\"__2 _275\"></span>ll a<span class=\"__2 _275\"></span>ssets<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>s bo<span class=\"__2 _275\"></span>rrowings i<span class=\"__2 _275\"></span>n its m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sure of cap<span class=\"__2 _275\"></span>ital. Th<span class=\"__2 _275\"></span>e G<span class=\"__2 _275\"></span>roup\u2019s borrowin<span class=\"__2 _275\"></span>gs are su<span class=\"__2 _275\"></span>bje<span class=\"__2 _275\"></span>ct to covena<span class=\"__2 _275\"></span>nts. Fur<span class=\"__2 _279\"></span>ther d<span class=\"__2 _275\"></span>etails o<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>this a<span class=\"__2 _275\"></span>re outli<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e \u2018liq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y ri<span class=\"__2 _275\"></span>sk m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span>\u2019 se<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n of thi<span class=\"__2 _275\"></span>s note<span class=\"__2 _2cc\"> </span>.<span class=\"__2 _2cc\"> </span>5.5 C<span class=\"__2 _277\"></span>ONT<span class=\"__2 _276\"></span>INGENCIE<span class=\"__2 _275\"></span>S <span class=\"__2 _d7_1\"></span><span class=\"fff_1 ls18_2 ws12_2\">con<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>The p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>y for n<span class=\"__2 _275\"></span>et debt/<span class=\"__2 _282\"></span>c<span class=\"__2 _275\"></span>ash i<span class=\"__2 _275\"></span>s to ensu<span class=\"__2 _275\"></span>re a struc<span class=\"__2 _275\"></span>ture of lon<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>er<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>term d<span class=\"__2 _275\"></span>ebt f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd ca<span class=\"__2 _275\"></span>sh b<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ces wi<span class=\"__2 _275\"></span>th dep<span class=\"__2 _275\"></span>osi<span class=\"__2 _275\"></span>t ma<span class=\"__2 _275\"></span>turi<span class=\"__2 _275\"></span>ties u<span class=\"__2 _275\"></span>p<span class=\"__2 _2cc\"> </span>to three mo<span class=\"__2 _275\"></span>nths<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The c<span class=\"__2 _275\"></span>ap<span class=\"__2 _275\"></span>ital stru<span class=\"__2 _275\"></span>cture of the G<span class=\"__2 _275\"></span>roup, whi<span class=\"__2 _275\"></span>ch co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>es cap<span class=\"__2 _275\"></span>ital an<span class=\"__2 _275\"></span>d reser<span class=\"__2 _275\"></span>ves a<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utable to the own<span class=\"__2 _275\"></span>ers of th<span class=\"__2 _275\"></span>e Parent Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pany, net<span class=\"__2 _2cc\"> </span>de<span class=\"__2 _275\"></span>bt, leas<span class=\"__2 _275\"></span>e credi<span class=\"__2 _275\"></span>tors and a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n related l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities<span class=\"__2 _275\"></span>, ma<span class=\"__2 _275\"></span>y be s<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>rise<span class=\"__2 _275\"></span>d as fo<span class=\"__2 _275\"></span>llows:<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Capit<span class=\"__2 _277\"></span>al and res<span class=\"__2 _277\"></span>erves at<span class=\"__2 _277\"></span>tributable t<span class=\"__2 _277\"></span>o the owners o<span class=\"__2 _277\"></span>f the Par<span class=\"__2 _277\"></span>ent Company<span class=\"__2 _1f5\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,978,091</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,905,184<span class=\"__2 _2cc\"> </span></span></span></span>Net debt (e<span class=\"__2 _277\"></span>xcl. lease cr<span class=\"__2 _277\"></span>editor<span class=\"__2 _277\"></span>s) (note 3<span class=\"__2 _277\"></span>.13)<span class=\"__2 _375\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">767,335</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">419,903<span class=\"__2 _2cc\"> </span></span></span></span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors (not<span class=\"__2 _276\"></span>e 3.12)<span class=\"__2 _4a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">346,546</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">336,702<span class=\"__2 _2cc\"> </span></span></span></span>Acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s (note 3<span class=\"__2 _276\"></span>.16)<span class=\"__2 _23d\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">127,393</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">96,252<span class=\"__2 _2cc\"> </span></span></span></span>At 3<span class=\"__2 _276\"></span>1 March<span class=\"__2 _492\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,219,365</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">3,758,041<span class=\"__2 _2cc\"> </span></span></span></span>FINAN<span class=\"__2 _275\"></span>CIAL RISK MANAGEME<span class=\"__2 _275\"></span>NT<span class=\"__2 _2cc\"> </span>Group \ufb01<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l ris<span class=\"__2 _275\"></span>k ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt is gover<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d by pol<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>ies a<span class=\"__2 _275\"></span>nd g<span class=\"__2 _275\"></span>uid<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>lin<span class=\"__2 _275\"></span>es wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h are reviewed an<span class=\"__2 _275\"></span>d ap<span class=\"__2 _275\"></span>proved an<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y by the<span class=\"__2 _2cc\"> </span>Bo<span class=\"__2 _275\"></span>ard of Direc<span class=\"__2 _275\"></span>tors, m<span class=\"__2 _275\"></span>ost rece<span class=\"__2 _275\"></span>ntly in A<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>il 2023. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>se po<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>cies a<span class=\"__2 _275\"></span>nd g<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>nes p<span class=\"__2 _275\"></span>rim<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>rily c<span class=\"__2 _275\"></span>over cred<span class=\"__2 _275\"></span>it ris<span class=\"__2 _275\"></span>k, li<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>idi<span class=\"__2 _275\"></span>ty r<span class=\"__2 _275\"></span>isk<span class=\"__2 _275\"></span>, foreig<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>exchan<span class=\"__2 _275\"></span>ge r<span class=\"__2 _275\"></span>isk, i<span class=\"__2 _275\"></span>nterest rate risk and c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ty p<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>ce ris<span class=\"__2 _275\"></span>k. T<span class=\"__2 _275\"></span>he p<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>pal o<span class=\"__2 _275\"></span>bje<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>ve of these p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d g<span class=\"__2 _275\"></span>uid<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>es is th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>min<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>tion of \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>l risk a<span class=\"__2 _275\"></span>t reaso<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e cos<span class=\"__2 _275\"></span>t. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p do<span class=\"__2 _275\"></span>es n<span class=\"__2 _275\"></span>ot trade in \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents, n<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r do<span class=\"__2 _275\"></span>es it enter i<span class=\"__2 _275\"></span>nto any<span class=\"__2 _2cc\"> </span>leverage<span class=\"__2 _275\"></span>d d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. DCC<span class=\"__2 _275\"></span>\u2019s Group T<span class=\"__2 _277\"></span>rea<span class=\"__2 _275\"></span>sur<span class=\"__2 _279\"></span>y fu<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n centrall<span class=\"__2 _275\"></span>y ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ges th<span class=\"__2 _275\"></span>e G<span class=\"__2 _275\"></span>roup\u2019s fun<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iqu<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>requir<span class=\"__2 _277\"></span>ements. Divisional and subsidiary management, in<span class=\"__2 _277\"></span> conjun<span class=\"__2 _275\"></span>ction w<span class=\"__2 _277\"></span>ith Group<span class=\"__2 _277\"></span> T<span class=\"__2 _277\"></span>reasury<span class=\"__2 _277\"></span>, manag<span class=\"__2 _275\"></span>e for<span class=\"__2 _277\"></span>eign ex<span class=\"__2 _277\"></span>chan<span class=\"__2 _275\"></span>ge, and,<span class=\"__2 _277\"></span> in<span class=\"__2 _2cc\"> </span>con<span class=\"__2 _275\"></span>jun<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on with G<span class=\"__2 _275\"></span>roup C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ty R<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>k Ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt, ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>e expos<span class=\"__2 _275\"></span>ures, with<span class=\"__2 _275\"></span>in a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>roved poli<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>gu<span class=\"__2 _275\"></span>ide<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>. Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pli<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce with th<span class=\"__2 _275\"></span>e po<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d gu<span class=\"__2 _275\"></span>ide<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>s is reviewed by th<span class=\"__2 _275\"></span>e Group I<span class=\"__2 _275\"></span>nterna<span class=\"__2 _275\"></span>l Au<span class=\"__2 _275\"></span>dit f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as a c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>istent fo<span class=\"__2 _275\"></span>cus o<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>intain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l stren<span class=\"__2 _275\"></span>gth throu<span class=\"__2 _275\"></span>gh a d<span class=\"__2 _275\"></span>isci<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>pproa<span class=\"__2 _275\"></span>ch to bal<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce s<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>et<span class=\"__2 _2cc\"> </span>ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d ma<span class=\"__2 _275\"></span>intain<span class=\"__2 _275\"></span>ing rel<span class=\"__2 _275\"></span>ative<span class=\"__2 _275\"></span>ly l<span class=\"__2 _275\"></span>ow levels of \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial r<span class=\"__2 _275\"></span>isk<span class=\"__2 _275\"></span>. At 31 Ma<span class=\"__2 _275\"></span>rch 2023, the G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>ad c<span class=\"__2 _275\"></span>ash a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>ash e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ival<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span> of \u00a31,<span class=\"__2 _275\"></span>421<span class=\"__2 _275\"></span>.7<span class=\"__2 _277\"></span>49 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on (note 3.<span class=\"__2 _276\"></span>9) and \u00a3765 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on un<span class=\"__2 _275\"></span>drawn u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er its c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>tted revolv<span class=\"__2 _275\"></span>ing c<span class=\"__2 _275\"></span>redit fa<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y (note 3.11)<span class=\"__2 _277\"></span>. At 31 M<span class=\"__2 _275\"></span>arch 2023,<span class=\"__2 _275\"></span> the ca<span class=\"__2 _275\"></span>pital str<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ture, as sum<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>bove h<span class=\"__2 _275\"></span>ad n<span class=\"__2 _275\"></span>et debt exclu<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>e credi<span class=\"__2 _275\"></span>tors of \u00a37<span class=\"__2 _277\"></span>67<span class=\"__2 _282\"></span>.<span class=\"__2 _275\"></span>3<span class=\"__2 _275\"></span>35 mi<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ion<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>(i<span class=\"__2 _277\"></span>) <span class=\"__2 _1d6\"> </span>Credit<span class=\"__2 _277\"></span> risk management<span class=\"__2 _2cc\"> </span>Credit r<span class=\"__2 _275\"></span>isk is th<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>k of \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al lo<span class=\"__2 _275\"></span>ss to the Grou<span class=\"__2 _275\"></span>p if a cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r or c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nterpar<span class=\"__2 _279\"></span>ty to a \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l in<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt fail<span class=\"__2 _275\"></span>s to meet its<span class=\"__2 _2cc\"> </span>contract<span class=\"__2 _275\"></span>ual o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns. I<span class=\"__2 _275\"></span>t aris<span class=\"__2 _275\"></span>es pr<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>cip<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly f<span class=\"__2 _275\"></span>rom credi<span class=\"__2 _275\"></span>t expos<span class=\"__2 _275\"></span>ure to tr<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>de rec<span class=\"__2 _275\"></span>eiva<span class=\"__2 _275\"></span>ble<span class=\"__2 _275\"></span>s, ca<span class=\"__2 _275\"></span>sh an<span class=\"__2 _275\"></span>d ca<span class=\"__2 _275\"></span>sh e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ival<span class=\"__2 _275\"></span>ents in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span>deposits w<span class=\"__2 _276\"></span>ith<span class=\"__2 _276\"></span> banks and \ufb01nancial inst<span class=\"__2 _277\"></span>itutions and deriv<span class=\"__2 _277\"></span>ative \ufb01nancial inst<span class=\"__2 _277\"></span>rum<span class=\"__2 _275\"></span>ents.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup\u2019s trade rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les a<span class=\"__2 _275\"></span>re gen<span class=\"__2 _275\"></span>erall<span class=\"__2 _275\"></span>y un<span class=\"__2 _275\"></span>sec<span class=\"__2 _275\"></span>ured a<span class=\"__2 _275\"></span>nd n<span class=\"__2 _275\"></span>on-interest be<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>rise f<span class=\"__2 _275\"></span>rom a wid<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d vari<span class=\"__2 _275\"></span>ed c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>er<span class=\"__2 _2cc\"> </span>bas<span class=\"__2 _275\"></span>e sp<span class=\"__2 _275\"></span>read th<span class=\"__2 _275\"></span>rough<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>ut the G<span class=\"__2 _275\"></span>roup\u2019s ope<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d, as s<span class=\"__2 _275\"></span>uch<span class=\"__2 _275\"></span>, the<span class=\"__2 _275\"></span>re is no si<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>i\ufb01c<span class=\"__2 _275\"></span>ant co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>entration of c<span class=\"__2 _275\"></span>redit r<span class=\"__2 _275\"></span>isk<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p<span class=\"__2 _2cc\"> </span>all<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>ates eac<span class=\"__2 _275\"></span>h expo<span class=\"__2 _275\"></span>sure to a credit ri<span class=\"__2 _275\"></span>sk grad<span class=\"__2 _275\"></span>e, bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n data tha<span class=\"__2 _275\"></span>t is determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed to be pred<span class=\"__2 _275\"></span>icti<span class=\"__2 _275\"></span>ve of risk of l<span class=\"__2 _275\"></span>oss<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s<span class=\"__2 _2cc\"> </span>credit<span class=\"__2 _277\"></span> risk mana<span class=\"__2 _275\"></span>gement policy in r<span class=\"__2 _277\"></span>elation to<span class=\"__2 _277\"></span> trade r<span class=\"__2 _277\"></span>eceivables inv<span class=\"__2 _276\"></span>olves periodically<span class=\"__2 _276\"></span> assessing the \ufb01nancial r<span class=\"__2 _277\"></span>eliabilit<span class=\"__2 _275\"></span>y of<span class=\"__2 _2cc\"> </span>cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>rs, co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the<span class=\"__2 _275\"></span>ir \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial p<span class=\"__2 _275\"></span>osi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>, pa<span class=\"__2 _275\"></span>st expe<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ce an<span class=\"__2 _275\"></span>d othe<span class=\"__2 _275\"></span>r factors<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e utili<span class=\"__2 _275\"></span>sati<span class=\"__2 _275\"></span>on of cred<span class=\"__2 _275\"></span>it li<span class=\"__2 _275\"></span>mits i<span class=\"__2 _275\"></span>s regu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>rly<span class=\"__2 _2cc\"> </span>mo<span class=\"__2 _275\"></span>nitored, a<span class=\"__2 _275\"></span>nd a s<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant e<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt of credi<span class=\"__2 _275\"></span>t risk i<span class=\"__2 _275\"></span>s covered by cred<span class=\"__2 _275\"></span>it in<span class=\"__2 _275\"></span>suran<span class=\"__2 _275\"></span>ce.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lie<span class=\"__2 _275\"></span>s the s<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>pli<span class=\"__2 _275\"></span>\ufb01e<span class=\"__2 _275\"></span>d ap<span class=\"__2 _275\"></span>proac<span class=\"__2 _275\"></span>h to providin<span class=\"__2 _275\"></span>g for exp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted credit l<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ses (\u2018E<span class=\"__2 _275\"></span>CL<span class=\"__2 _282\"></span>\u2019) per<span class=\"__2 _275\"></span>mit<span class=\"__2 _275\"></span>ted by IFR<span class=\"__2 _275\"></span>S 9 Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al<span class=\"__2 _2cc\"> </span>Ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts, whi<span class=\"__2 _275\"></span>ch req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>res expec<span class=\"__2 _275\"></span>ted lifetim<span class=\"__2 _275\"></span>e los<span class=\"__2 _275\"></span>ses to be reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d from i<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>al reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n of the trade rec<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>es. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> Group u<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>n all<span class=\"__2 _275\"></span>owan<span class=\"__2 _275\"></span>ce m<span class=\"__2 _275\"></span>atrix to me<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>re the ECL<span class=\"__2 _282\"></span>\u2019s of tr<span class=\"__2 _276\"></span>ad<span class=\"__2 _275\"></span>e recei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>es, w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>rise<span class=\"__2 _275\"></span>s a ver<span class=\"__2 _275\"></span>y l<span class=\"__2 _275\"></span>arge n<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r of sma<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span> bal<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>s. Loss rates are bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n act<span class=\"__2 _275\"></span>ual c<span class=\"__2 _275\"></span>redit l<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>s exper<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>nce.<span class=\"__2 _2cc\"> </span>As d<span class=\"__2 _275\"></span>et<span class=\"__2 _276\"></span>ail<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n note 3.6<span class=\"__2 _275\"></span>, the G<span class=\"__2 _275\"></span>roup\u2019s trade recei<span class=\"__2 _275\"></span>vab<span class=\"__2 _275\"></span>les a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023 am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt to \u00a31,9<span class=\"__2 _277\"></span>39<span class=\"__2 _277\"></span>,<span class=\"__2 _275\"></span>528 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n (2022: \u00a3<span class=\"__2 _275\"></span>2,0<span class=\"__2 _275\"></span>8<span class=\"__2 _275\"></span>6<span class=\"__2 _275\"></span>.5<span class=\"__2 _275\"></span>78 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n).<span class=\"__2 _2cc\"> </span>Cus<span class=\"__2 _275\"></span>tomer c<span class=\"__2 _275\"></span>redit r<span class=\"__2 _275\"></span>isk a<span class=\"__2 _275\"></span>risi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>ontext of the G<span class=\"__2 _275\"></span>roup\u2019s ope<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>s is n<span class=\"__2 _275\"></span>ot sign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e to<span class=\"__2 _276\"></span>tal all<span class=\"__2 _275\"></span>owance fo<span class=\"__2 _275\"></span>r im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span>of trade rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unts to 3.<span class=\"__2 _275\"></span>8% of the G<span class=\"__2 _275\"></span>roup\u2019s gross trade rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les (<span class=\"__2 _275\"></span>2022: 2.<span class=\"__2 _275\"></span>6%)<span class=\"__2 _277\"></span>. T<span class=\"__2 _275\"></span>he a<span class=\"__2 _275\"></span>llowan<span class=\"__2 _275\"></span>ce fo<span class=\"__2 _275\"></span>r im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent m<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>relates to tr<span class=\"__2 _276\"></span>ad<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d other rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s ba<span class=\"__2 _275\"></span>lan<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>s whi<span class=\"__2 _275\"></span>ch are over si<span class=\"__2 _275\"></span>x mo<span class=\"__2 _275\"></span>nths overdue.<span class=\"__2 _275\"></span> Whe<span class=\"__2 _275\"></span>re app<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate, cer<span class=\"__2 _275\"></span>tain of the G<span class=\"__2 _275\"></span>roup\u2019s ope<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>s sel<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>tivel<span class=\"__2 _275\"></span>y util<span class=\"__2 _275\"></span>ise s<span class=\"__2 _275\"></span>upp<span class=\"__2 _275\"></span>ly c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>in \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>ng s<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns to sell<span class=\"__2 _275\"></span>, on a<span class=\"__2 _2cc\"> </span>no<span class=\"__2 _275\"></span>n-r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>urs<span class=\"__2 _275\"></span>e bas<span class=\"__2 _275\"></span>is, a p<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>on of th<span class=\"__2 _275\"></span>eir rec<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>es rela<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g to cer<span class=\"__2 _275\"></span>tain la<span class=\"__2 _275\"></span>rger su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ly ch<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>n/<span class=\"__2 _282\"></span>s<span class=\"__2 _275\"></span>ale<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d ma<span class=\"__2 _275\"></span>rketing acti<span class=\"__2 _275\"></span>viti<span class=\"__2 _275\"></span>es. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> level of su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ly c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>in \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023 was \u00a3<span class=\"__2 _275\"></span>15<span class=\"__2 _275\"></span>1.0<span class=\"__2 _275\"></span>97 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on (202<span class=\"__2 _275\"></span>2: \u00a31<span class=\"__2 _275\"></span>6<span class=\"__2 _275\"></span>8.037 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n) an<span class=\"__2 _275\"></span>d has b<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>en d<span class=\"__2 _275\"></span>ereco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d from<span class=\"__2 _275\"></span> \u2018T<span class=\"__2 _277\"></span>rad<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d other rec<span class=\"__2 _275\"></span>eiva<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>es\u2019 in ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with th<span class=\"__2 _275\"></span>e Group\u2019s acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>icy. Revenu<span class=\"__2 _275\"></span>es rel<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g to the no<span class=\"__2 _275\"></span>n-r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>urs<span class=\"__2 _275\"></span>e sal<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>of recei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>es in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n overall Grou<span class=\"__2 _275\"></span>p revenu<span class=\"__2 _275\"></span>es in th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d 31 M<span class=\"__2 _275\"></span>arch 2023 am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted to \u00a31,16<span class=\"__2 _277\"></span>7<span class=\"__2 _277\"></span>.725 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on (202<span class=\"__2 _275\"></span>2:<span class=\"__2 _2cc\"> </span>\u00a31,30<span class=\"__2 _275\"></span>5.432 million)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>Ris<span class=\"__2 _275\"></span>k of co<span class=\"__2 _275\"></span>unterpa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y defa<span class=\"__2 _275\"></span>ult a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>ing o<span class=\"__2 _275\"></span>n ca<span class=\"__2 _275\"></span>sh an<span class=\"__2 _275\"></span>d ca<span class=\"__2 _275\"></span>sh eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>vale<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d de<span class=\"__2 _275\"></span>riva<span class=\"__2 _275\"></span>tive \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l in<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts is co<span class=\"__2 _275\"></span>ntrolle<span class=\"__2 _275\"></span>d with<span class=\"__2 _275\"></span>in a<span class=\"__2 _2cc\"> </span>fram<span class=\"__2 _275\"></span>ework of de<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g with hi<span class=\"__2 _275\"></span>gh-qu<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y ins<span class=\"__2 _275\"></span>tituti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d, by pol<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ting th<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt of cred<span class=\"__2 _275\"></span>it expos<span class=\"__2 _275\"></span>ure to any one b<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>k or<span class=\"__2 _275\"></span> ins<span class=\"__2 _275\"></span>titutio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>. DCC trans<span class=\"__2 _275\"></span>acts w<span class=\"__2 _275\"></span>ith a variet<span class=\"__2 _275\"></span>y of h<span class=\"__2 _275\"></span>igh c<span class=\"__2 _275\"></span>redit q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial i<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>titutio<span class=\"__2 _275\"></span>ns fo<span class=\"__2 _275\"></span>r the p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose of p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>cin<span class=\"__2 _275\"></span>g d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osits a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> enterin<span class=\"__2 _275\"></span>g into der<span class=\"__2 _275\"></span>ivative co<span class=\"__2 _275\"></span>ntracts<span class=\"__2 _275\"></span>. De<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>its are al<span class=\"__2 _275\"></span>so pl<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>ed with A<span class=\"__2 _279\"></span>A<span class=\"__2 _275\"></span>A m<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ey ma<span class=\"__2 _275\"></span>rket fun<span class=\"__2 _275\"></span>ds<span class=\"__2 _275\"></span>. The G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>ctive<span class=\"__2 _275\"></span>ly m<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>itors its<span class=\"__2 _2cc\"> </span>credi<span class=\"__2 _275\"></span>t expos<span class=\"__2 _275\"></span>ure to each co<span class=\"__2 _275\"></span>unterp<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y to ens<span class=\"__2 _275\"></span>ure com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>lia<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e with the c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nterpa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y risk l<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>its of the B<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>ard app<span class=\"__2 _275\"></span>roved treasur<span class=\"__2 _279\"></span>y<span class=\"__2 _2cc\"> </span>5.7<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>FI<span class=\"__2 _275\"></span>NANCIAL RIS<span class=\"__2 _275\"></span>K AND CAPI<span class=\"__2 _277\"></span>T<span class=\"__2 _277\"></span>AL MANAGEM<span class=\"__2 _275\"></span>ENT <span class=\"fff_1 ls18_2 ws12_2\">conti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>po<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span>. Of th<span class=\"__2 _275\"></span>e tot<span class=\"__2 _277\"></span>al c<span class=\"__2 _275\"></span>ash a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>ash e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ival<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023 of \u00a31<span class=\"__2 _275\"></span>,42<span class=\"__2 _275\"></span>1.7<span class=\"__2 _277\"></span>49 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>ion<span class=\"__2 _275\"></span>, 17<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span>2% (\u00a3<span class=\"__2 _275\"></span>244<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>878 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on) was with m<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ey<span class=\"__2 _2cc\"> </span>ma<span class=\"__2 _275\"></span>rket fund<span class=\"__2 _275\"></span>s, 98<span class=\"__2 _275\"></span>.0% (\u00a31<span class=\"__2 _275\"></span>,<span class=\"__2 _275\"></span>393.6<span class=\"__2 _275\"></span>4<span class=\"__2 _279\"></span>4 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n) was with m<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ey ma<span class=\"__2 _275\"></span>rket fun<span class=\"__2 _275\"></span>ds or \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l ins<span class=\"__2 _275\"></span>tituti<span class=\"__2 _275\"></span>ons w<span class=\"__2 _275\"></span>ith mi<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>m sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>term ratin<span class=\"__2 _275\"></span>gs of<span class=\"__2 _2cc\"> </span>A<span class=\"__2 _276\"></span>-<span class=\"__2 _277\"></span>1 (St<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ard an<span class=\"__2 _275\"></span>d Poor<span class=\"__2 _275\"></span>\u2019s) or P<span class=\"__2 _276\"></span>-<span class=\"__2 _277\"></span>1 (Moo<span class=\"__2 _275\"></span>dy<span class=\"__2 _275\"></span>\u2019s) and 98<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2% (\u00a3<span class=\"__2 _275\"></span>1,<span class=\"__2 _275\"></span>396.<span class=\"__2 _275\"></span>26<span class=\"__2 _275\"></span>8 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>ion) was wi<span class=\"__2 _275\"></span>th mo<span class=\"__2 _275\"></span>ney m<span class=\"__2 _275\"></span>arket fu<span class=\"__2 _275\"></span>nds o<span class=\"__2 _275\"></span>r \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al in<span class=\"__2 _275\"></span>stit<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns<span class=\"__2 _2cc\"> </span>with mi<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>m sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>term ratin<span class=\"__2 _275\"></span>gs of A-<span class=\"__2 _282\"></span>2 (Standa<span class=\"__2 _275\"></span>rd and Po<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>\u2019s<span class=\"__2 _277\"></span>) o<span class=\"__2 _275\"></span>r P-<span class=\"__2 _282\"></span>2 (M<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dy<span class=\"__2 _275\"></span>\u2019s<span class=\"__2 _276\"></span>). In the no<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>rse of bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s, the G<span class=\"__2 _275\"></span>roup<span class=\"__2 _275\"></span> op<span class=\"__2 _275\"></span>erates notion<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>ash p<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ng sy<span class=\"__2 _275\"></span>stems, w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re a lega<span class=\"__2 _275\"></span>l rig<span class=\"__2 _275\"></span>ht of set<span class=\"__2 _282\"></span><span class=\"__2 _2cc\">-off a</span><span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lie<span class=\"__2 _275\"></span>s. A<span class=\"__2 _275\"></span>s at 31 M<span class=\"__2 _275\"></span>arch 2023, d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ivative trans<span class=\"__2 _275\"></span>acti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s were<span class=\"__2 _2cc\"> </span>with co<span class=\"__2 _275\"></span>unterp<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>tie<span class=\"__2 _275\"></span>s with rating<span class=\"__2 _275\"></span>s rang<span class=\"__2 _275\"></span>ing f<span class=\"__2 _275\"></span>rom A+ t<span class=\"__2 _277\"></span>o A- (long-<span class=\"__2 _276\"></span>term) with Standa<span class=\"__2 _275\"></span>rd and Poo<span class=\"__2 _275\"></span>r\u2019s or Aa1 t<span class=\"__2 _276\"></span>o A<span class=\"__2 _277\"></span>1 (l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term) with<span class=\"__2 _2cc\"> </span>Mo<span class=\"__2 _275\"></span>ody<span class=\"__2 _275\"></span>\u2019s. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ac<span class=\"__2 _275\"></span>cordi<span class=\"__2 _275\"></span>ngl<span class=\"__2 _275\"></span>y do<span class=\"__2 _275\"></span>es n<span class=\"__2 _275\"></span>ot expec<span class=\"__2 _275\"></span>t any lo<span class=\"__2 _275\"></span>ss in rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n to its cash a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>ash e<span class=\"__2 _275\"></span>q<span class=\"__2 _275\"></span>uival<span class=\"__2 _275\"></span>ents o<span class=\"__2 _275\"></span>r its d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span>at 31 M<span class=\"__2 _275\"></span>arch 2023.<span class=\"__2 _275\"></span> Ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt do<span class=\"__2 _275\"></span>es not exp<span class=\"__2 _275\"></span>ect a<span class=\"__2 _275\"></span>ny sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt cou<span class=\"__2 _275\"></span>nterpa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y to fail to meet its ob<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s. Th<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>axi<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>m expos<span class=\"__2 _275\"></span>ure to credit ris<span class=\"__2 _275\"></span>k<span class=\"__2 _2cc\"> </span>is represe<span class=\"__2 _275\"></span>nted by the car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt of e<span class=\"__2 _275\"></span>ach a<span class=\"__2 _275\"></span>sset.<span class=\"__2 _2cc\"> </span>(ii<span class=\"__2 _277\"></span>) <span class=\"__2 _334\"> </span>Liquidity risk<span class=\"__2 _276\"></span> management<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup m<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>ntains a stron<span class=\"__2 _275\"></span>g ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>eet with l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term de<span class=\"__2 _275\"></span>bt fu<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g an<span class=\"__2 _275\"></span>d cas<span class=\"__2 _275\"></span>h bal<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ces w<span class=\"__2 _275\"></span>ith de<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>sit m<span class=\"__2 _275\"></span>atur<span class=\"__2 _275\"></span>ities u<span class=\"__2 _275\"></span>p to<span class=\"__2 _2cc\"> </span>three m<span class=\"__2 _275\"></span>onths<span class=\"__2 _275\"></span>. Wh<span class=\"__2 _275\"></span>erever po<span class=\"__2 _275\"></span>ssi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e, surp<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>s f<span class=\"__2 _275\"></span>und<span class=\"__2 _275\"></span>s in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p are transfer<span class=\"__2 _275\"></span>red to the centrali<span class=\"__2 _275\"></span>sed trea<span class=\"__2 _275\"></span>sur<span class=\"__2 _279\"></span>y de<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nt throug<span class=\"__2 _275\"></span>h the<span class=\"__2 _275\"></span> repay<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent of bo<span class=\"__2 _275\"></span>rrowing<span class=\"__2 _275\"></span>s, d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osits a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>s. T<span class=\"__2 _275\"></span>hes<span class=\"__2 _275\"></span>e are the<span class=\"__2 _275\"></span>n le<span class=\"__2 _275\"></span>nt to Group com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>ani<span class=\"__2 _275\"></span>es, c<span class=\"__2 _275\"></span>ontri<span class=\"__2 _275\"></span>buted a<span class=\"__2 _275\"></span>s eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y to fu<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> Group o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>s, us<span class=\"__2 _275\"></span>ed to retir<span class=\"__2 _276\"></span>e extern<span class=\"__2 _275\"></span>al d<span class=\"__2 _275\"></span>ebt or i<span class=\"__2 _275\"></span>nvested extern<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly. The Grou<span class=\"__2 _275\"></span>p do<span class=\"__2 _275\"></span>es n<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ot use off-</span><span class=\"__2 _276\"></span>ba<span class=\"__2 _275\"></span>lan<span class=\"__2 _275\"></span>ce s<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>et spe<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al<span class=\"__2 _2cc\"> </span>pur<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>e entiti<span class=\"__2 _275\"></span>es as a so<span class=\"__2 _275\"></span>urce of li<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>idi<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y or for oth<span class=\"__2 _275\"></span>er \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ing p<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>es. I<span class=\"__2 _275\"></span>n ad<span class=\"__2 _275\"></span>diti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>, the G<span class=\"__2 _275\"></span>roup m<span class=\"__2 _275\"></span>aintain<span class=\"__2 _275\"></span>s sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>itted<span class=\"__2 _275\"></span> an<span class=\"__2 _275\"></span>d un<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>tted c<span class=\"__2 _275\"></span>redit l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>es with its rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>p ba<span class=\"__2 _275\"></span>nks. C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>lia<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e with the G<span class=\"__2 _275\"></span>roup\u2019s debt coven<span class=\"__2 _275\"></span>ants i<span class=\"__2 _275\"></span>s mo<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>tored contin<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lly<span class=\"__2 _275\"></span> bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nts. S<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sitiv<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ysis u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g vari<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>s sce<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>s are app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed to forecas<span class=\"__2 _275\"></span>ts to asses<span class=\"__2 _275\"></span>s the<span class=\"__2 _275\"></span>ir im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>act o<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>coven<span class=\"__2 _275\"></span>ants an<span class=\"__2 _275\"></span>d n<span class=\"__2 _275\"></span>et debt/<span class=\"__2 _282\"></span>c<span class=\"__2 _275\"></span>ash<span class=\"__2 _275\"></span>. D<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r to 31 March 2023, a<span class=\"__2 _275\"></span>ll c<span class=\"__2 _275\"></span>ovena<span class=\"__2 _275\"></span>nts ha<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed with a<span class=\"__2 _275\"></span>nd b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rent<span class=\"__2 _2cc\"> </span>foreca<span class=\"__2 _275\"></span>sts, i<span class=\"__2 _275\"></span>t is expe<span class=\"__2 _275\"></span>cted tha<span class=\"__2 _275\"></span>t all c<span class=\"__2 _275\"></span>ovena<span class=\"__2 _275\"></span>nts wil<span class=\"__2 _275\"></span>l conti<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>e to be com<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d with for th<span class=\"__2 _275\"></span>e forese<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e f<span class=\"__2 _275\"></span>uture. Fur<span class=\"__2 _275\"></span>th<span class=\"__2 _275\"></span>er a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lys<span class=\"__2 _275\"></span>is of the<span class=\"__2 _275\"></span> Group\u2019s de<span class=\"__2 _275\"></span>bt covena<span class=\"__2 _275\"></span>nts is in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial R<span class=\"__2 _275\"></span>eview.<span class=\"__2 _2cc\"> </span>The tab<span class=\"__2 _275\"></span>les b<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>ow sh<span class=\"__2 _275\"></span>ow the p<span class=\"__2 _275\"></span>rojected co<span class=\"__2 _275\"></span>ntractu<span class=\"__2 _275\"></span>al un<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unted tot<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>l cas<span class=\"__2 _275\"></span>h out<span class=\"__2 _275\"></span>\ufb02<span class=\"__2 _275\"></span>ows (pri<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>l an<span class=\"__2 _275\"></span>d interest) ar<span class=\"__2 _275\"></span>isin<span class=\"__2 _275\"></span>g f<span class=\"__2 _275\"></span>rom the<span class=\"__2 _2cc\"> </span>Group\u2019s trade an<span class=\"__2 _275\"></span>d othe<span class=\"__2 _275\"></span>r pa<span class=\"__2 _275\"></span>yabl<span class=\"__2 _275\"></span>es, g<span class=\"__2 _275\"></span>ross de<span class=\"__2 _275\"></span>bt and d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ivative \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e table<span class=\"__2 _275\"></span>s als<span class=\"__2 _275\"></span>o inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de th<span class=\"__2 _275\"></span>e gross c<span class=\"__2 _275\"></span>ash<span class=\"__2 _275\"></span> in\ufb02<span class=\"__2 _275\"></span>ows projec<span class=\"__2 _275\"></span>ted to arise from d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ivative \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>ese p<span class=\"__2 _275\"></span>rojecti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s are bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the i<span class=\"__2 _275\"></span>nterest and fo<span class=\"__2 _275\"></span>reign<span class=\"__2 _275\"></span> exchan<span class=\"__2 _275\"></span>ge rates app<span class=\"__2 _275\"></span>ly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g at the e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>d of the relevant \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l year.<span class=\"__2 _2cc\"> </span>As at 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span>Le<span class=\"__2 _276\"></span>ss than <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>1 year <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Between <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>1 and 2 year<span class=\"__2 _276\"></span>s <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Between <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>2 and 5 year<span class=\"__2 _276\"></span>s <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Over <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>5 year<span class=\"__2 _276\"></span>s <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"> </span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Financial liabilitie<span class=\"__2 _276\"></span>s \u2013 cash out<span class=\"__2 _277\"></span>\ufb02ow<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>r<span class=\"__2 _277\"></span>ade and other payables <span class=\"__2 _d4_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(3,411,684)</span><span class=\"__2 _392\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _9a_2\"> </span>\u2013<span class=\"__2 _394\"> </span></span><span class=\"__2 _2cc\">(3,411,684)<span class=\"__2 _2cc\"> </span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st bearing loans and borr<span class=\"__2 _276\"></span>owings<span class=\"__2 _432\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(321,381)</span><span class=\"__2 _1d5\"> </span><span class=\"__2 _2cc\">(339,526)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(679,945)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(954,922)</span><span class=\"__2 _1ab\"> </span><span class=\"__2 _2cc\">(2,295,774)<span class=\"__2 _2cc\"> </span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st payment<span class=\"__2 _276\"></span>s on int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st bearing loans and<span class=\"__2 _2cc\"> </span>borr<span class=\"__2 _276\"></span>owings<span class=\"__2 _23e\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(88,518)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(74,915)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(182,481)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(157,919)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(503,833)<span class=\"__2 _2cc\"> </span></span></span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors<span class=\"__2 _17b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(71,158)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(57,675)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(103,126)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(114,587)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(346,546)<span class=\"__2 _2cc\"> </span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st payment<span class=\"__2 _276\"></span>s on lease cr<span class=\"__2 _277\"></span>editor<span class=\"__2 _276\"></span>s<span class=\"__2 _13a_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(9,227)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(7,642)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(15,712)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(40,180)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(72,761)<span class=\"__2 _2cc\"> </span></span></span>Acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s<span class=\"__2 _23f\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(41,221)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(28,903)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(48,998)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(8,271)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(127,393)<span class=\"__2 _2cc\"> </span></span></span>Cr<span class=\"__2 _276\"></span>os<span class=\"__2 _277\"></span>s currency sw<span class=\"__2 _277\"></span>aps \u2013 gro<span class=\"__2 _276\"></span>ss c<span class=\"__2 _276\"></span>ash out<span class=\"__2 _277\"></span>\ufb02ows<span class=\"__2 _514\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(239,597)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(171,258)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(168,028)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(18,942)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(597,825)<span class=\"__2 _2cc\"> </span></span></span>Other derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments<span class=\"__2 _515\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(42,341)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(3,803)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(1,331)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _391\"> </span></span><span class=\"__2 _2cc\">(47,475)<span class=\"__2 _2cc\"> </span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st r<span class=\"__2 _276\"></span>at<span class=\"__2 _276\"></span>e sw<span class=\"__2 _277\"></span>aps \u2013 net cash in\ufb02o<span class=\"__2 _276\"></span>ws<span class=\"__2 _409\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(11,062)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(9,821)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(24,414)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(2,348)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(47,645)<span class=\"__2 _2cc\"> </span></span></span><span class=\"__2 _2cc\">(4,236,189)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(693,543)</span><span class=\"__2 _1ab\"> </span><span class=\"__2 _2cc\">(1,224,035)</span><span class=\"__2 _1ab\"> </span><span class=\"__2 _2cc\">(1,297,169)</span><span class=\"__2 _1ab\"> </span><span class=\"__2 _2cc\">(7,450,936)<span class=\"__2 _2cc\"> </span></span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments \u2013 c<span class=\"__2 _277\"></span>ash in\ufb02ow<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> Cr<span class=\"__2 _276\"></span>os<span class=\"__2 _277\"></span>s currency sw<span class=\"__2 _277\"></span>aps \u2013 gro<span class=\"__2 _276\"></span>ss c<span class=\"__2 _276\"></span>ash in\ufb02ow<span class=\"__2 _277\"></span>s<span class=\"__2 _516\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">291,277</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">220,095</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">212,491</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">24,308</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">748,171<span class=\"__2 _2cc\"> </span></span></span>Other derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments<span class=\"__2 _517\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,227</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">1,045</span><span class=\"__2 _fb_1\"> </span><span class=\"__2 _2cc\">10</span><span class=\"__2 _486\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">13,282<span class=\"__2 _2cc\"> </span></span></span><span class=\"__2 _2cc\">303,504</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">221,140</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">212,501</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">24,308</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">761,453<span class=\"__2 _2cc\"> </span></span>5.7<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>FI<span class=\"__2 _275\"></span>NANCIAL RIS<span class=\"__2 _275\"></span>K AND CAPI<span class=\"__2 _277\"></span>T<span class=\"__2 _277\"></span>AL MANAGEM<span class=\"__2 _275\"></span>ENT <span class=\"fff_1 ls18_2 ws12_2\">conti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>As at 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span>Le<span class=\"__2 _277\"></span>ss than <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>1 year <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Between <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>1 and 2 year<span class=\"__2 _276\"></span>s <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Between <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>2 and 5 year<span class=\"__2 _276\"></span>s <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Over <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>5 year<span class=\"__2 _276\"></span>s <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Financial liabilities \u2013 cas<span class=\"__2 _276\"></span>h out<span class=\"__2 _276\"></span>\ufb02ow<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>r<span class=\"__2 _277\"></span>ade and other payables <span class=\"__2 _518\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(3,468,705)</span><span class=\"__2 _390\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _9a_2\"> </span>\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _406\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(3,468,705)<span class=\"__2 _2cc\"> </span></span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st bearing loans and borr<span class=\"__2 _276\"></span>owings<span class=\"__2 _519\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(67,668)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(255,296)</span><span class=\"__2 _1c2\"> </span><span class=\"__2 _2cc\">(1,009,186)</span><span class=\"__2 _15b_1\"> </span><span class=\"__2 _2cc\">(674,406)</span><span class=\"__2 _1c2\"> </span><span class=\"__2 _2cc\">(2,006,556)<span class=\"__2 _2cc\"> </span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st payment<span class=\"__2 _276\"></span>s on int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st bearing loans and<span class=\"__2 _2cc\"> </span>borr<span class=\"__2 _276\"></span>owings<span class=\"__2 _297\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(62,252)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(52,533)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(102,859)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(56,701)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(274,345)<span class=\"__2 _2cc\"> </span></span></span>Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors<span class=\"__2 _520\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(63,538)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(55,478)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(98,564)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(119,122)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(336,702)<span class=\"__2 _2cc\"> </span></span></span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st payment<span class=\"__2 _276\"></span>s on lease cr<span class=\"__2 _277\"></span>editor<span class=\"__2 _276\"></span>s<span class=\"__2 _405\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,376)</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">(7,075)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(15,155)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(40,825)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(71,431)<span class=\"__2 _2cc\"> </span></span></span>Acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s<span class=\"__2 _1b1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(23,602)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(25,368)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(47,282)</span><span class=\"__2 _392\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _293\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(96,252)<span class=\"__2 _2cc\"> </span></span></span></span>Cr<span class=\"__2 _276\"></span>os<span class=\"__2 _277\"></span>s currency sw<span class=\"__2 _277\"></span>aps \u2013 gro<span class=\"__2 _276\"></span>ss c<span class=\"__2 _276\"></span>ash out<span class=\"__2 _277\"></span>\ufb02ows<span class=\"__2 _521\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(13,423)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(228,135)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(327,540)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(18,717)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(587,815)<span class=\"__2 _2cc\"> </span></span></span>Other derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments<span class=\"__2 _522\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(28,634)</span><span class=\"__2 _401\"> </span><span class=\"__2 _2cc\">(252)</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">(1,680)</span><span class=\"__2 _392\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _293\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(30,566)<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">(3,736,198)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(624,137)</span><span class=\"__2 _1c2\"> </span><span class=\"__2 _2cc\">(1,602,266)</span><span class=\"__2 _15b_1\"> </span><span class=\"__2 _2cc\">(909,771)</span><span class=\"__2 _1c2\"> </span><span class=\"__2 _2cc\">(6,872,372)<span class=\"__2 _2cc\"> </span></span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments \u2013 c<span class=\"__2 _276\"></span>ash in\ufb02ow<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Int<span class=\"__2 _276\"></span>ere<span class=\"__2 _277\"></span>st r<span class=\"__2 _276\"></span>at<span class=\"__2 _276\"></span>e sw<span class=\"__2 _277\"></span>aps \u2013 net cash in\ufb02o<span class=\"__2 _276\"></span>ws<span class=\"__2 _ba_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,357</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">4,322</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">5,367</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">1,704</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">15,750<span class=\"__2 _2cc\"> </span></span></span>Cr<span class=\"__2 _276\"></span>os<span class=\"__2 _277\"></span>s currency sw<span class=\"__2 _277\"></span>aps \u2013 gro<span class=\"__2 _276\"></span>ss c<span class=\"__2 _276\"></span>ash in\ufb02ow<span class=\"__2 _277\"></span>s<span class=\"__2 _15d_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">28,826</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">274,514</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">406,747</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">23,979</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">734,066<span class=\"__2 _2cc\"> </span></span></span>Other derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments<span class=\"__2 _523\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">107,361</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">5,461</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">652</span><span class=\"__2 _486\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _287\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">113,474<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">140,544</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">284,297</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">412,766</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">25,683</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">863,290<span class=\"__2 _2cc\"> </span></span>The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as s<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">uffi</span><span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>nt cas<span class=\"__2 _275\"></span>h resou<span class=\"__2 _275\"></span>rces an<span class=\"__2 _275\"></span>d liq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>d ass<span class=\"__2 _275\"></span>ets to enab<span class=\"__2 _275\"></span>le it to me<span class=\"__2 _275\"></span>et its cu<span class=\"__2 _275\"></span>rrent bo<span class=\"__2 _275\"></span>rrowing o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>ns an<span class=\"__2 _275\"></span>d trade a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> other p<span class=\"__2 _275\"></span>ayab<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s. Th<span class=\"__2 _275\"></span>e G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as a wel<span class=\"__2 _275\"></span>l ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nce<span class=\"__2 _275\"></span>d pro\ufb01l<span class=\"__2 _275\"></span>e of de<span class=\"__2 _275\"></span>bt matu<span class=\"__2 _275\"></span>riti<span class=\"__2 _275\"></span>es over the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g year<span class=\"__2 _275\"></span>s whi<span class=\"__2 _275\"></span>ch wil<span class=\"__2 _275\"></span>l be s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>d throu<span class=\"__2 _275\"></span>gh<span class=\"__2 _2cc\"> </span>a com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion of c<span class=\"__2 _275\"></span>ash a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>ash e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ival<span class=\"__2 _275\"></span>ents, c<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>h \ufb02ows, co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>ted ba<span class=\"__2 _275\"></span>nk fa<span class=\"__2 _275\"></span>cil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d the rais<span class=\"__2 _275\"></span>ing of a<span class=\"__2 _275\"></span>dd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l<span class=\"__2 _2cc\"> </span>long-<span class=\"__2 _282\"></span>term<span class=\"__2 _277\"></span> debt.<span class=\"__2 _2cc\"> </span>(iii<span class=\"__2 _277\"></span>)  Mark<span class=\"__2 _277\"></span>et risk<span class=\"__2 _276\"></span> management<span class=\"__2 _2cc\"> </span>Foreign<span class=\"__2 _277\"></span> exchange<span class=\"__2 _277\"></span> risk management<span class=\"__2 _2cc\"> </span>DCC<span class=\"__2 _275\"></span>\u2019s presentation c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy i<span class=\"__2 _275\"></span>s sterli<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>. Forei<span class=\"__2 _275\"></span>gn excha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>k ari<span class=\"__2 _275\"></span>ses f<span class=\"__2 _275\"></span>rom fu<span class=\"__2 _275\"></span>ture com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ercia<span class=\"__2 _275\"></span>l transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns, rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed as<span class=\"__2 _275\"></span>sets<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d net inves<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nts in forei<span class=\"__2 _275\"></span>gn op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns g<span class=\"__2 _275\"></span>iv<span class=\"__2 _275\"></span>ing r<span class=\"__2 _275\"></span>ise to expos<span class=\"__2 _275\"></span>ure to o<span class=\"__2 _277\"></span>th<span class=\"__2 _275\"></span>er c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>es, p<span class=\"__2 _275\"></span>rim<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ily th<span class=\"__2 _275\"></span>e eu<span class=\"__2 _275\"></span>ro and th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>US dollar<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>Divisional and subsidiary management, in<span class=\"__2 _276\"></span> conjunction w<span class=\"__2 _276\"></span>ith Gr<span class=\"__2 _277\"></span>oup T<span class=\"__2 _277\"></span>r<span class=\"__2 _276\"></span>easury<span class=\"__2 _276\"></span>, manage for<span class=\"__2 _277\"></span>eign currency e<span class=\"__2 _277\"></span>xposures<span class=\"__2 _277\"></span> within<span class=\"__2 _2cc\"> </span>appro<span class=\"__2 _277\"></span>ved policies and guidelines using forwar<span class=\"__2 _277\"></span>d currency cont<span class=\"__2 _277\"></span>racts.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup d<span class=\"__2 _275\"></span>oe<span class=\"__2 _275\"></span>s not h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>e trans<span class=\"__2 _275\"></span>lati<span class=\"__2 _275\"></span>on exp<span class=\"__2 _275\"></span>osu<span class=\"__2 _275\"></span>re on the trans<span class=\"__2 _275\"></span>lati<span class=\"__2 _275\"></span>on of th<span class=\"__2 _275\"></span>e pro\ufb01ts of foreig<span class=\"__2 _275\"></span>n cu<span class=\"__2 _275\"></span>rren<span class=\"__2 _275\"></span>cy su<span class=\"__2 _275\"></span>bsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s on th<span class=\"__2 _275\"></span>e bas<span class=\"__2 _275\"></span>is<span class=\"__2 _2cc\"> </span>that th<span class=\"__2 _275\"></span>ere is n<span class=\"__2 _275\"></span>o co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>itme<span class=\"__2 _275\"></span>nt or i<span class=\"__2 _275\"></span>ntention to remit e<span class=\"__2 _275\"></span>arn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs.<span class=\"__2 _275\"></span> The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as i<span class=\"__2 _275\"></span>nvestm<span class=\"__2 _275\"></span>ents in n<span class=\"__2 _275\"></span>on-sterli<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>, pri<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ril<span class=\"__2 _275\"></span>y eu<span class=\"__2 _275\"></span>ro and US d<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>r de<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>nated, o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>s whi<span class=\"__2 _275\"></span>ch a<span class=\"__2 _275\"></span>re cash g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erative<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d a sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt propo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of cas<span class=\"__2 _275\"></span>h ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rated from the<span class=\"__2 _275\"></span>se op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns is rei<span class=\"__2 _275\"></span>nvested in d<span class=\"__2 _275\"></span>evelo<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s rather th<span class=\"__2 _275\"></span>an b<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>ng<span class=\"__2 _2cc\"> </span>repatri<span class=\"__2 _275\"></span>ated into sterli<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Group s<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>ks to mana<span class=\"__2 _275\"></span>ge th<span class=\"__2 _275\"></span>e resul<span class=\"__2 _275\"></span>tant foreign c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy trans<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>tion r<span class=\"__2 _275\"></span>isk th<span class=\"__2 _275\"></span>roug<span class=\"__2 _275\"></span>h bo<span class=\"__2 _275\"></span>rrowings<span class=\"__2 _275\"></span> de<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>nated i<span class=\"__2 _275\"></span>n (or swapp<span class=\"__2 _275\"></span>ed u<span class=\"__2 _275\"></span>tili<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g cross c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy i<span class=\"__2 _275\"></span>nterest rat<span class=\"__2 _277\"></span>e s<span class=\"__2 _275\"></span>waps into) the relevant cu<span class=\"__2 _275\"></span>rren<span class=\"__2 _275\"></span>cy or th<span class=\"__2 _275\"></span>roug<span class=\"__2 _275\"></span>h cu<span class=\"__2 _275\"></span>rrenc<span class=\"__2 _275\"></span>y swaps<span class=\"__2 _275\"></span> related to intercomp<span class=\"__2 _275\"></span>any f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng, a<span class=\"__2 _275\"></span>lth<span class=\"__2 _275\"></span>oug<span class=\"__2 _275\"></span>h the<span class=\"__2 _275\"></span>se h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ges a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">re offset by the s</span><span class=\"__2 _275\"></span>trong on<span class=\"__2 _275\"></span>go<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g cas<span class=\"__2 _275\"></span>h \ufb02ow g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erated from th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>Group\u2019s no<span class=\"__2 _275\"></span>n-sterlin<span class=\"__2 _275\"></span>g op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns, l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>vin<span class=\"__2 _275\"></span>g DCC w<span class=\"__2 _275\"></span>ith a net inves<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nt in n<span class=\"__2 _275\"></span>on-sterli<span class=\"__2 _275\"></span>ng as<span class=\"__2 _275\"></span>sets. T<span class=\"__2 _275\"></span>he g<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>n of \u00a343<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>3 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>risi<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>the trans<span class=\"__2 _275\"></span>lati<span class=\"__2 _275\"></span>on of D<span class=\"__2 _275\"></span>CC\u2019s no<span class=\"__2 _275\"></span>n-sterlin<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted net as<span class=\"__2 _275\"></span>set pos<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n at 31 M<span class=\"__2 _275\"></span>arch 2023 as s<span class=\"__2 _275\"></span>et out i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup Statement of<span class=\"__2 _2cc\"> </span>Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>rehe<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>ve Inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>ly re\ufb02e<span class=\"__2 _275\"></span>cts th<span class=\"__2 _275\"></span>e wea<span class=\"__2 _275\"></span>kenin<span class=\"__2 _275\"></span>g in th<span class=\"__2 _275\"></span>e valu<span class=\"__2 _275\"></span>e of sterl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g aga<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>st the U<span class=\"__2 _275\"></span>S do<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ar<span class=\"__2 _277\"></span>, w<span class=\"__2 _275\"></span>ith the i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t of<span class=\"__2 _2cc\"> </span>movem<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>ins<span class=\"__2 _275\"></span>t other c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>es la<span class=\"__2 _275\"></span>rgel<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y offs</span><span class=\"__2 _275\"></span>ettin<span class=\"__2 _275\"></span>g ea<span class=\"__2 _275\"></span>ch oth<span class=\"__2 _275\"></span>er<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as a m<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>erate level of transa<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>al cu<span class=\"__2 _275\"></span>rren<span class=\"__2 _275\"></span>cy expo<span class=\"__2 _275\"></span>sure ar<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>ng f<span class=\"__2 _275\"></span>rom sal<span class=\"__2 _275\"></span>es or p<span class=\"__2 _275\"></span>urch<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s by ope<span class=\"__2 _275\"></span>rating u<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>ts in<span class=\"__2 _2cc\"> </span>cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>ies othe<span class=\"__2 _275\"></span>r tha<span class=\"__2 _275\"></span>n the<span class=\"__2 _275\"></span>ir f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>al cu<span class=\"__2 _275\"></span>rren<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s. Wh<span class=\"__2 _275\"></span>ere sal<span class=\"__2 _275\"></span>es o<span class=\"__2 _275\"></span>r pu<span class=\"__2 _275\"></span>rchas<span class=\"__2 _275\"></span>es are invoi<span class=\"__2 _275\"></span>ced i<span class=\"__2 _275\"></span>n cu<span class=\"__2 _275\"></span>rrenc<span class=\"__2 _275\"></span>ies oth<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>an th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>cal<span class=\"__2 _275\"></span> cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>re is not a nat<span class=\"__2 _275\"></span>ural he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e with othe<span class=\"__2 _275\"></span>r ac<span class=\"__2 _275\"></span>tivi<span class=\"__2 _275\"></span>ties with<span class=\"__2 _275\"></span>in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p, DCC gen<span class=\"__2 _275\"></span>eral<span class=\"__2 _275\"></span>ly h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ges b<span class=\"__2 _275\"></span>etwe<span class=\"__2 _275\"></span>en 50% a<span class=\"__2 _275\"></span>nd 9<span class=\"__2 _275\"></span>0%<span class=\"__2 _2cc\"> </span>of those tran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>ns for th<span class=\"__2 _275\"></span>e su<span class=\"__2 _275\"></span>bse<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ent t<span class=\"__2 _275\"></span>wo mo<span class=\"__2 _275\"></span>nths. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>lso h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ges a p<span class=\"__2 _275\"></span>ropo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of antic<span class=\"__2 _275\"></span>ip<span class=\"__2 _275\"></span>ated transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns in<span class=\"__2 _275\"></span> cer<span class=\"__2 _275\"></span>tain s<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>idi<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>es for p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>ds rang<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g up to 18 m<span class=\"__2 _275\"></span>onths wi<span class=\"__2 _275\"></span>th suc<span class=\"__2 _275\"></span>h transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lif<span class=\"__2 _279\"></span>yi<span class=\"__2 _275\"></span>ng as \u2018h<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>hl<span class=\"__2 _275\"></span>y proba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e\u2019 foreca<span class=\"__2 _275\"></span>st<span class=\"__2 _2cc\"> </span>transac<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>ns for I<span class=\"__2 _275\"></span>AS 39 he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>g pu<span class=\"__2 _275\"></span>rpo<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Sensit<span class=\"__2 _277\"></span>ivity t<span class=\"__2 _276\"></span>o curr<span class=\"__2 _277\"></span>ency mov<span class=\"__2 _277\"></span>ements<span class=\"__2 _2cc\"> </span>A ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>e in th<span class=\"__2 _275\"></span>e val<span class=\"__2 _275\"></span>ue of othe<span class=\"__2 _275\"></span>r cu<span class=\"__2 _275\"></span>rrenc<span class=\"__2 _275\"></span>ies by 1<span class=\"__2 _275\"></span>0% aga<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>st sterl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g woul<span class=\"__2 _275\"></span>d ha<span class=\"__2 _275\"></span>ve a \u00a3<span class=\"__2 _275\"></span>28.<span class=\"__2 _275\"></span>2 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022: \u00a3<span class=\"__2 _275\"></span>2<span class=\"__2 _275\"></span>8.<span class=\"__2 _275\"></span>6 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on) im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ct o<span class=\"__2 _275\"></span>n the<span class=\"__2 _275\"></span> Group\u2019s pro\ufb01t befo<span class=\"__2 _275\"></span>re t<span class=\"__2 _276\"></span>ax an<span class=\"__2 _275\"></span>d exception<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>tems, wou<span class=\"__2 _275\"></span>ld c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e the G<span class=\"__2 _275\"></span>roup\u2019s equ<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y by \u00a3<span class=\"__2 _275\"></span>21<span class=\"__2 _275\"></span>0.<span class=\"__2 _275\"></span>2 mil<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>on an<span class=\"__2 _275\"></span>d ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>e the G<span class=\"__2 _275\"></span>roup\u2019s net<span class=\"__2 _2cc\"> </span>de<span class=\"__2 _275\"></span>bt by \u00a3102 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on (202<span class=\"__2 _275\"></span>2: \u00a3<span class=\"__2 _275\"></span>18<span class=\"__2 _275\"></span>8<span class=\"__2 _275\"></span>.4 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d \u00a38<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5 mil<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>on resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>tively). The<span class=\"__2 _275\"></span>se am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e an i<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of<span class=\"__2 _2cc\"> </span>tr<span class=\"__2 _277\"></span>ansactional curr<span class=\"__2 _276\"></span>ency expo<span class=\"__2 _276\"></span>sure<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>5.7<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>FI<span class=\"__2 _275\"></span>NANCIAL RIS<span class=\"__2 _275\"></span>K AND CAPI<span class=\"__2 _277\"></span>T<span class=\"__2 _277\"></span>AL MANAGEM<span class=\"__2 _275\"></span>ENT <span class=\"fff_1 ls18_2 ws12_2\">conti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>Interest<span class=\"__2 _276\"></span> rate r<span class=\"__2 _277\"></span>isk management<span class=\"__2 _2cc\"> </span>On a n<span class=\"__2 _275\"></span>et de<span class=\"__2 _275\"></span>bt/<span class=\"__2 _282\"></span>cas<span class=\"__2 _275\"></span>h ba<span class=\"__2 _275\"></span>sis, th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p is exp<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d to chan<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s in interest rates, pri<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ril<span class=\"__2 _275\"></span>y ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ges i<span class=\"__2 _275\"></span>n EUR<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>BO<span class=\"__2 _275\"></span>R an<span class=\"__2 _275\"></span>d sterli<span class=\"__2 _275\"></span>ng S<span class=\"__2 _275\"></span>ON<span class=\"__2 _275\"></span>IA<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span> Ha<span class=\"__2 _275\"></span>vin<span class=\"__2 _275\"></span>g bo<span class=\"__2 _275\"></span>rrowed at b<span class=\"__2 _275\"></span>oth \ufb01xed an<span class=\"__2 _275\"></span>d \ufb02o<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g rates of inter<span class=\"__2 _276\"></span>est, D<span class=\"__2 _275\"></span>CC ha<span class=\"__2 _275\"></span>s swapp<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>ts \ufb01xed rate borrowin<span class=\"__2 _275\"></span>gs to a com<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on of<span class=\"__2 _2cc\"> </span>\ufb01xed an<span class=\"__2 _275\"></span>d \ufb02<span class=\"__2 _275\"></span>oati<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>nterest rat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>s, us<span class=\"__2 _275\"></span>ing i<span class=\"__2 _275\"></span>nterest rate and cross c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy interest rate swaps. O<span class=\"__2 _275\"></span>verall i<span class=\"__2 _275\"></span>nterest rat<span class=\"__2 _277\"></span>e r<span class=\"__2 _275\"></span>isk o<span class=\"__2 _275\"></span>n gross<span class=\"__2 _275\"></span> bo<span class=\"__2 _275\"></span>rrowings i<span class=\"__2 _275\"></span>s miti<span class=\"__2 _275\"></span>gated by m<span class=\"__2 _275\"></span>atchi<span class=\"__2 _275\"></span>ng, to the ex<span class=\"__2 _275\"></span>tent pos<span class=\"__2 _275\"></span>sib<span class=\"__2 _275\"></span>le, th<span class=\"__2 _275\"></span>e mat<span class=\"__2 _275\"></span>urit<span class=\"__2 _275\"></span>y of it<span class=\"__2 _275\"></span>s cas<span class=\"__2 _275\"></span>h bal<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ces w<span class=\"__2 _275\"></span>ith the i<span class=\"__2 _275\"></span>nterest rat<span class=\"__2 _276\"></span>e reset<span class=\"__2 _2cc\"> </span>pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds on th<span class=\"__2 _275\"></span>e swaps rel<span class=\"__2 _275\"></span>ated to its bo<span class=\"__2 _275\"></span>rrowings<span class=\"__2 _275\"></span>, an<span class=\"__2 _275\"></span>d with interest i<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e on d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osits<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Se<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>itiv<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of in<span class=\"__2 _275\"></span>teres<span class=\"__2 _275\"></span>t ch<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>rge<span class=\"__2 _275\"></span>s to intere<span class=\"__2 _275\"></span>st rate m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts<span class=\"__2 _2cc\"> </span>Ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n of net d<span class=\"__2 _275\"></span>ebt at 31 M<span class=\"__2 _275\"></span>arch 2023 a o<span class=\"__2 _275\"></span>ne p<span class=\"__2 _275\"></span>ercentag<span class=\"__2 _275\"></span>e po<span class=\"__2 _275\"></span>int (1<span class=\"__2 _275\"></span>00 b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s po<span class=\"__2 _275\"></span>ints) ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge in a<span class=\"__2 _275\"></span>verage \ufb02<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span>interest rates would h<span class=\"__2 _275\"></span>ave a \u00a34<span class=\"__2 _275\"></span>.7 mil<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022<span class=\"__2 _275\"></span>: \u00a33<span class=\"__2 _275\"></span>.8 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n) imp<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>ct on th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s pro\ufb01t before tax.<span class=\"__2 _2cc\"> </span>Fur<span class=\"__2 _275\"></span>th<span class=\"__2 _275\"></span>er info<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n on G<span class=\"__2 _275\"></span>roup b<span class=\"__2 _275\"></span>orrowin<span class=\"__2 _275\"></span>gs an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt of related i<span class=\"__2 _275\"></span>nterest rat<span class=\"__2 _277\"></span>e r<span class=\"__2 _275\"></span>isk i<span class=\"__2 _275\"></span>s set out i<span class=\"__2 _275\"></span>n notes 3.10 an<span class=\"__2 _275\"></span>d 3.11.<span class=\"__2 _2cc\"> </span>Commodity p<span class=\"__2 _276\"></span>rice<span class=\"__2 _277\"></span> risk management<span class=\"__2 _2cc\"> </span>DCC, th<span class=\"__2 _275\"></span>roug<span class=\"__2 _275\"></span>h its ac<span class=\"__2 _275\"></span>tivi<span class=\"__2 _275\"></span>ties i<span class=\"__2 _275\"></span>n the e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy sector, pr<span class=\"__2 _276\"></span>oc<span class=\"__2 _275\"></span>ures, m<span class=\"__2 _275\"></span>arkets and se<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>s LPG, na<span class=\"__2 _275\"></span>tural ga<span class=\"__2 _275\"></span>s, e<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>ctric<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d oi<span class=\"__2 _275\"></span>l prod<span class=\"__2 _275\"></span>ucts a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span>as su<span class=\"__2 _275\"></span>ch, i<span class=\"__2 _275\"></span>s expos<span class=\"__2 _275\"></span>ed to cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>odi<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y cost p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>. In ge<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>eral, m<span class=\"__2 _275\"></span>arket dyna<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>cs a<span class=\"__2 _275\"></span>re suc<span class=\"__2 _275\"></span>h that c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y c<span class=\"__2 _275\"></span>ost p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>movem<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>re promptly re\ufb02e<span class=\"__2 _275\"></span>cted in s<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>es pri<span class=\"__2 _275\"></span>ces<span class=\"__2 _275\"></span>. In c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tain m<span class=\"__2 _275\"></span>arkets, sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>term o<span class=\"__2 _275\"></span>r se<span class=\"__2 _275\"></span>aso<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l pri<span class=\"__2 _275\"></span>ce stab<span class=\"__2 _275\"></span>ilit<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>s preferred by<span class=\"__2 _2cc\"> </span>cer<span class=\"__2 _275\"></span>tain c<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>tomer s<span class=\"__2 _275\"></span>egm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts whi<span class=\"__2 _275\"></span>ch req<span class=\"__2 _275\"></span>uires h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>gin<span class=\"__2 _275\"></span>g a prop<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>on of forec<span class=\"__2 _275\"></span>asted trans<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s, with s<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>h transac<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>ns q<span class=\"__2 _275\"></span>ual<span class=\"__2 _275\"></span>if<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span>as \u2018hi<span class=\"__2 _275\"></span>gh<span class=\"__2 _275\"></span>ly prob<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le\u2019 fo<span class=\"__2 _275\"></span>r IAS 39 h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g pu<span class=\"__2 _275\"></span>rpo<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>. DCC u<span class=\"__2 _275\"></span>ses b<span class=\"__2 _275\"></span>oth for<span class=\"__2 _275\"></span>ward purch<span class=\"__2 _275\"></span>ase co<span class=\"__2 _275\"></span>ntracts a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative<span class=\"__2 _2cc\"> </span>com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>odi<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts to supp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t its p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g strategy for a p<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>on of exp<span class=\"__2 _275\"></span>ected f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re sale<span class=\"__2 _275\"></span>s, t<span class=\"__2 _275\"></span>yp<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>lly fo<span class=\"__2 _275\"></span>r pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds of l<span class=\"__2 _275\"></span>ess th<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span> 12 mon<span class=\"__2 _277\"></span>ths.<span class=\"__2 _2cc\"> </span>Fixed p<span class=\"__2 _275\"></span>rice s<span class=\"__2 _275\"></span>up<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>y contract<span class=\"__2 _275\"></span>s ma<span class=\"__2 _275\"></span>y be p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>d to cer<span class=\"__2 _275\"></span>tain cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>rs for p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s t<span class=\"__2 _275\"></span>ypi<span class=\"__2 _275\"></span>cal<span class=\"__2 _275\"></span>ly l<span class=\"__2 _275\"></span>ess th<span class=\"__2 _275\"></span>an 12 m<span class=\"__2 _275\"></span>onth<span class=\"__2 _275\"></span>s in d<span class=\"__2 _275\"></span>uration<span class=\"__2 _275\"></span>. DC<span class=\"__2 _275\"></span>C<span class=\"__2 _2cc\"> </span>\ufb01xes its co<span class=\"__2 _275\"></span>st of sal<span class=\"__2 _275\"></span>es o<span class=\"__2 _275\"></span>n contracted f<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>ure volu<span class=\"__2 _275\"></span>mes w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re the cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>r contract c<span class=\"__2 _275\"></span>ontain<span class=\"__2 _275\"></span>s a tak<span class=\"__2 _276\"></span>e-or<span class=\"__2 _277\"></span>-pay ar<span class=\"__2 _275\"></span>rang<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent th<span class=\"__2 _275\"></span>at<span class=\"__2 _2cc\"> </span>pe<span class=\"__2 _275\"></span>rmi<span class=\"__2 _275\"></span>ts the c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>er to purch<span class=\"__2 _275\"></span>ase a \ufb01<span class=\"__2 _275\"></span>xed am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of prod<span class=\"__2 _275\"></span>uct fo<span class=\"__2 _275\"></span>r a \ufb01xed p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>e du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g a sp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>i\ufb01e<span class=\"__2 _275\"></span>d pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d an<span class=\"__2 _275\"></span>d requ<span class=\"__2 _275\"></span>ires pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span> even if the c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>er d<span class=\"__2 _275\"></span>oe<span class=\"__2 _275\"></span>s not take delive<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y of the p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>ct. W<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re a t<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>ke-or<span class=\"__2 _282\"></span>-pa<span class=\"__2 _275\"></span>y cl<span class=\"__2 _275\"></span>au<span class=\"__2 _275\"></span>se is n<span class=\"__2 _275\"></span>ot inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span>contract, D<span class=\"__2 _275\"></span>CC he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>es a p<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>on of forec<span class=\"__2 _275\"></span>asted sa<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s volu<span class=\"__2 _275\"></span>me rec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>ing th<span class=\"__2 _275\"></span>at c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tain sa<span class=\"__2 _275\"></span>les<span class=\"__2 _275\"></span>, su<span class=\"__2 _275\"></span>ch as n<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>ral gas a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>ctri<span class=\"__2 _275\"></span>cit<span class=\"__2 _275\"></span>y,<span class=\"__2 _2cc\"> </span>are expose<span class=\"__2 _275\"></span>d to volum<span class=\"__2 _275\"></span>etric ri<span class=\"__2 _275\"></span>sk in th<span class=\"__2 _275\"></span>e for<span class=\"__2 _275\"></span>m of an un<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain co<span class=\"__2 _275\"></span>nsu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>n pro\ufb01l<span class=\"__2 _275\"></span>e ari<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g from a ran<span class=\"__2 _275\"></span>ge of fa<span class=\"__2 _275\"></span>ctors, in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g sup<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>dy<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>cs a<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>d the we<span class=\"__2 _275\"></span>ath<span class=\"__2 _275\"></span>er.<span class=\"__2 _2cc\"> </span>DCC d<span class=\"__2 _275\"></span>oes n<span class=\"__2 _275\"></span>ot ho<span class=\"__2 _275\"></span>ld si<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>i\ufb01c<span class=\"__2 _275\"></span>ant am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unts of co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y inventor<span class=\"__2 _275\"></span>y rel<span class=\"__2 _275\"></span>ative to purch<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d sal<span class=\"__2 _275\"></span>es; however<span class=\"__2 _276\"></span>, for ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain inventor<span class=\"__2 _275\"></span>y,<span class=\"__2 _2cc\"> </span>suc<span class=\"__2 _275\"></span>h as f<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>l oi<span class=\"__2 _275\"></span>l an<span class=\"__2 _275\"></span>d na<span class=\"__2 _275\"></span>tural ga<span class=\"__2 _275\"></span>s, D<span class=\"__2 _275\"></span>CC ma<span class=\"__2 _275\"></span>y enter he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>ntracts to man<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>e pri<span class=\"__2 _275\"></span>ce exp<span class=\"__2 _275\"></span>osu<span class=\"__2 _275\"></span>res.<span class=\"__2 _2cc\"> </span>Across its e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ergy ac<span class=\"__2 _275\"></span>tivi<span class=\"__2 _275\"></span>ties, D<span class=\"__2 _275\"></span>CC enters into com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>es to \ufb01x a po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tion of own f<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>el co<span class=\"__2 _275\"></span>sts<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain acti<span class=\"__2 _275\"></span>viti<span class=\"__2 _275\"></span>es of in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>vid<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>es are ce<span class=\"__2 _275\"></span>ntralise<span class=\"__2 _275\"></span>d un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r the s<span class=\"__2 _275\"></span>up<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>on of th<span class=\"__2 _275\"></span>e DCC G<span class=\"__2 _275\"></span>roup Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y R<span class=\"__2 _275\"></span>isk<span class=\"__2 _275\"></span> Ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt fu<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>. D<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l an<span class=\"__2 _275\"></span>d su<span class=\"__2 _275\"></span>bsid<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>age<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent, in co<span class=\"__2 _275\"></span>nj<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n with th<span class=\"__2 _275\"></span>e Group\u2019s Co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y Ri<span class=\"__2 _275\"></span>sk M<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent<span class=\"__2 _2cc\"> </span>fu<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>, ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>e expos<span class=\"__2 _275\"></span>ures with<span class=\"__2 _275\"></span>in a<span class=\"__2 _275\"></span>pproved p<span class=\"__2 _275\"></span>oli<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d gu<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eli<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>All c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>ng c<span class=\"__2 _275\"></span>ounterp<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>es are ap<span class=\"__2 _275\"></span>proved by the Ch<span class=\"__2 _275\"></span>ief E<span class=\"__2 _275\"></span>xecu<span class=\"__2 _275\"></span>tive an<span class=\"__2 _275\"></span>d the Ch<span class=\"__2 _275\"></span>ief F<span class=\"__2 _275\"></span>ina<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">l Offi</span><span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d are reviewed<span class=\"__2 _2cc\"> </span>by the B<span class=\"__2 _275\"></span>oard.<span class=\"__2 _275\"></span> Se<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>itiv<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y to com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>e move<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts<span class=\"__2 _2cc\"> </span>Du<span class=\"__2 _275\"></span>e to pric<span class=\"__2 _275\"></span>ing d<span class=\"__2 _275\"></span>yn<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>s in th<span class=\"__2 _275\"></span>e oil d<span class=\"__2 _275\"></span>istr<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>rket, an increa<span class=\"__2 _275\"></span>se or d<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>creas<span class=\"__2 _275\"></span>e of 10% in th<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y cos<span class=\"__2 _275\"></span>t pri<span class=\"__2 _275\"></span>ce of oi<span class=\"__2 _275\"></span>l woul<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>ha<span class=\"__2 _275\"></span>ve an im<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>terial i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t on th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s pro\ufb01t before tax (2022: im<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>terial) an<span class=\"__2 _275\"></span>d an i<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>ateri<span class=\"__2 _275\"></span>al im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>act o<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>(2022: i<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l).<span class=\"__2 _2cc\"> </span>The i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t on th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s pro\ufb01t before tax and o<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s equ<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of an in<span class=\"__2 _275\"></span>crea<span class=\"__2 _275\"></span>se or d<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>creas<span class=\"__2 _275\"></span>e of 10% in th<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y cos<span class=\"__2 _275\"></span>t<span class=\"__2 _2cc\"> </span>pri<span class=\"__2 _275\"></span>ce of LPG, n<span class=\"__2 _275\"></span>atural g<span class=\"__2 _275\"></span>as o<span class=\"__2 _275\"></span>r ele<span class=\"__2 _275\"></span>ctri<span class=\"__2 _275\"></span>cit<span class=\"__2 _275\"></span>y wo<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>d be d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>nt on se<span class=\"__2 _275\"></span>aso<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>al vari<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns, c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>petiti<span class=\"__2 _275\"></span>ve pressu<span class=\"__2 _275\"></span>res an<span class=\"__2 _275\"></span>d the un<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>erl<span class=\"__2 _275\"></span>yin<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span>abso<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>te cost of the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>t the tim<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d, a<span class=\"__2 _275\"></span>s suc<span class=\"__2 _275\"></span>h, is d<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">iffi</span><span class=\"__2 _275\"></span>cul<span class=\"__2 _275\"></span>t to quantif<span class=\"__2 _279\"></span>y bu<span class=\"__2 _275\"></span>t woul<span class=\"__2 _275\"></span>d n<span class=\"__2 _275\"></span>ot be ma<span class=\"__2 _275\"></span>terial<span class=\"__2 _2cc\"> </span><span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>5.7<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>FI<span class=\"__2 _275\"></span>NANCIAL RIS<span class=\"__2 _275\"></span>K AND CAPI<span class=\"__2 _277\"></span>T<span class=\"__2 _277\"></span>AL MANAGEM<span class=\"__2 _275\"></span>ENT <span class=\"fff_1 ls18_2 ws12_2\">conti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>Fair<span class=\"__2 _276\"></span> v<span class=\"__2 _276\"></span>alues o<span class=\"__2 _277\"></span>f \ufb01nancial a<span class=\"__2 _276\"></span>ssets<span class=\"__2 _277\"></span> and \ufb01nancial<span class=\"__2 _276\"></span> liabilitie<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>The fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s of bo<span class=\"__2 _275\"></span>rrowings (n<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>e of whi<span class=\"__2 _275\"></span>ch a<span class=\"__2 _275\"></span>re listed) and d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ivative \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>re mea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>red by disco<span class=\"__2 _275\"></span>unti<span class=\"__2 _275\"></span>ng ca<span class=\"__2 _275\"></span>sh<span class=\"__2 _275\"></span> \ufb02ows at p<span class=\"__2 _275\"></span>revailin<span class=\"__2 _275\"></span>g interest an<span class=\"__2 _275\"></span>d excha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e rates. The fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s of expec<span class=\"__2 _275\"></span>ted fu<span class=\"__2 _275\"></span>ture pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>nt con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>arran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts are determi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d by app<span class=\"__2 _275\"></span>ly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g a ris<span class=\"__2 _275\"></span>k<span class=\"__2 _282\"></span>-a<span class=\"__2 _275\"></span>djus<span class=\"__2 _275\"></span>ted dis<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt rate t<span class=\"__2 _277\"></span>o th<span class=\"__2 _275\"></span>e fu<span class=\"__2 _275\"></span>ture pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h are bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n foreca<span class=\"__2 _275\"></span>sted<span class=\"__2 _2cc\"> </span>op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g pro\ufb01ts of the a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>red entit<span class=\"__2 _275\"></span>y over th<span class=\"__2 _275\"></span>e relevant pe<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>od. T<span class=\"__2 _275\"></span>he c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g val<span class=\"__2 _275\"></span>ue of n<span class=\"__2 _275\"></span>on-interest<span class=\"__2 _282\"></span>-be<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>ng \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>ets,<span class=\"__2 _2cc\"> </span>\ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>liti<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d cas<span class=\"__2 _275\"></span>h an<span class=\"__2 _275\"></span>d cas<span class=\"__2 _275\"></span>h eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>vale<span class=\"__2 _275\"></span>nts ap<span class=\"__2 _275\"></span>proxima<span class=\"__2 _275\"></span>tes thei<span class=\"__2 _275\"></span>r fair val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s, la<span class=\"__2 _275\"></span>rgel<span class=\"__2 _275\"></span>y du<span class=\"__2 _275\"></span>e to their s<span class=\"__2 _275\"></span>ho<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>term m<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>ritie<span class=\"__2 _275\"></span>s. Th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l valu<span class=\"__2 _275\"></span>e les<span class=\"__2 _275\"></span>s im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt all<span class=\"__2 _275\"></span>owanc<span class=\"__2 _275\"></span>e of trade rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>aya<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>es ap<span class=\"__2 _275\"></span>proxim<span class=\"__2 _275\"></span>ate t<span class=\"__2 _277\"></span>o th<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>r fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>es, l<span class=\"__2 _275\"></span>arge<span class=\"__2 _275\"></span>ly du<span class=\"__2 _275\"></span>e to<span class=\"__2 _2cc\"> </span>the<span class=\"__2 _275\"></span>ir sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-t<span class=\"__2 _277\"></span>er<span class=\"__2 _275\"></span>m ma<span class=\"__2 _275\"></span>turi<span class=\"__2 _275\"></span>ties<span class=\"__2 _2cc\"> </span><span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e foll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g is a co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>son by ca<span class=\"__2 _275\"></span>tegor<span class=\"__2 _279\"></span>y of bo<span class=\"__2 _275\"></span>ok val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d fair val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s of the G<span class=\"__2 _275\"></span>roup\u2019s \ufb01na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial<span class=\"__2 _275\"></span> asset<span class=\"__2 _276\"></span>s and \ufb01nancial liabilities<span class=\"__2 _276\"></span>:<span class=\"__2 _2cc\"> </span>2023<span class=\"__2 _24a\"> </span><span class=\"ffa_2 fc2_2\">2022<span class=\"__2 _2cc\"> </span></span>Book value <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Fair value <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Book value <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Fair value <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Financial as<span class=\"__2 _277\"></span>sets<span class=\"__2 _2cc\"> </span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments<span class=\"__2 _1bd\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">148,457</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">148,457</span><span class=\"__2 _1b_2\"> </span></span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">225,939</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">225,939<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _277\"></span>r<span class=\"__2 _277\"></span>ade and other receiv<span class=\"__2 _277\"></span>ables<span class=\"__2 _24b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,312,269</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,312,269</span><span class=\"__2 _420\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,508,613</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,508,613<span class=\"__2 _2cc\"> </span></span></span></span>Cash and cash equiv<span class=\"__2 _277\"></span>alents<span class=\"__2 _400\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,421,749</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">1,421,749</span><span class=\"__2 _1b6\"> </span></span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,394,272</span><span class=\"__2 _14c_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">1,394,272<span class=\"__2 _2cc\"> </span></span></span></span></span><span class=\"__2 _2cc\">3,882,475</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">3,882,475</span><span class=\"__2 _420\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4,128,824</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,128,824<span class=\"__2 _2cc\"> </span></span></span>Financial liabilitie<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Borr<span class=\"__2 _276\"></span>owings (e<span class=\"__2 _277\"></span>xcluding lease cr<span class=\"__2 _277\"></span>editor<span class=\"__2 _277\"></span>s)<span class=\"__2 _407\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,254,615</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">2,292,098</span><span class=\"__2 _1b6\"> </span></span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,001,150</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,052,844<span class=\"__2 _2cc\"> </span></span></span></span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments<span class=\"__2 _386\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">82,926</span><span class=\"__2 _12c_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">82,926</span><span class=\"__2 _4e_2\"> </span></span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">38,964</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">38,964<span class=\"__2 _2cc\"> </span></span></span></span>Acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s<span class=\"__2 _421\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">127,393</span><span class=\"__2 _9d_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">127,393</span><span class=\"__2 _4e_2\"> </span></span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">96,252</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">96,252<span class=\"__2 _2cc\"> </span></span></span></span>T<span class=\"__2 _277\"></span>r<span class=\"__2 _277\"></span>ade and other payables<span class=\"__2 _1ff\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,279,898</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">3,279,898</span><span class=\"__2 _420\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">3,468,705</span><span class=\"__2 _387\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">3,468,705<span class=\"__2 _2cc\"> </span></span></span></span></span><span class=\"__2 _2cc\">5,744,832</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">5,782,315</span><span class=\"__2 _1b6\"> </span></span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">5,605,071</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">5,656,765<span class=\"__2 _2cc\"> </span></span></span>The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as a<span class=\"__2 _275\"></span>do<span class=\"__2 _275\"></span>pted the fol<span class=\"__2 _275\"></span>lowin<span class=\"__2 _275\"></span>g fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>urem<span class=\"__2 _275\"></span>ent h<span class=\"__2 _275\"></span>ierarchy in rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n to its \ufb01na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>nd \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial l<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities<span class=\"__2 _275\"></span> that a<span class=\"__2 _275\"></span>re carri<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce S<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>et at fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e as at th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>d:<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Level 1<span class=\"__2 _275\"></span>: qu<span class=\"__2 _275\"></span>oted pric<span class=\"__2 _275\"></span>es (una<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>sted) in ac<span class=\"__2 _275\"></span>tive ma<span class=\"__2 _275\"></span>rkets for ide<span class=\"__2 _275\"></span>ntica<span class=\"__2 _275\"></span>l ass<span class=\"__2 _275\"></span>ets or li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>iliti<span class=\"__2 _275\"></span>es;<span class=\"__2 _2cc\"> </span></span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Level 2<span class=\"__2 _275\"></span>: in<span class=\"__2 _275\"></span>put<span class=\"__2 _275\"></span>s, other th<span class=\"__2 _275\"></span>an q<span class=\"__2 _275\"></span>uoted pr<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s in<span class=\"__2 _275\"></span>clu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d with<span class=\"__2 _275\"></span>in l<span class=\"__2 _275\"></span>evel 1, th<span class=\"__2 _275\"></span>at are obs<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>va<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e for the a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>et or lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y e<span class=\"__2 _275\"></span>ithe<span class=\"__2 _275\"></span>r di<span class=\"__2 _275\"></span>rectly (as<span class=\"__2 _2cc\"> </span></span>pri<span class=\"__2 _275\"></span>ces) or in<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>irectl<span class=\"__2 _275\"></span>y (deri<span class=\"__2 _275\"></span>ved from p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>es); and<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Level 3: i<span class=\"__2 _275\"></span>np<span class=\"__2 _275\"></span>uts fo<span class=\"__2 _275\"></span>r the as<span class=\"__2 _275\"></span>set or l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y that a<span class=\"__2 _275\"></span>re not ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n obs<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>va<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>rket data (<span class=\"__2 _277\"></span>u<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>bse<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vab<span class=\"__2 _275\"></span>le i<span class=\"__2 _275\"></span>np<span class=\"__2 _275\"></span>uts).<span class=\"__2 _2cc\"> </span></span>Fair value measur<span class=\"__2 _277\"></span>ement as at 31 March 20<span class=\"__2 _277\"></span>23<span class=\"__2 _2cc\"> </span>Level<span class=\"__2 _275\"></span> 1 <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Level<span class=\"__2 _275\"></span> 2 <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Level<span class=\"__2 _275\"></span> 3 <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"> </span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Financial as<span class=\"__2 _277\"></span>sets<span class=\"__2 _2cc\"> </span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (no<span class=\"__2 _277\"></span>te 3.10)<span class=\"__2 _24c\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">148,457</span><span class=\"__2 _427\"> </span></span>\u2013<span class=\"__2 _414\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">148,457<span class=\"__2 _2cc\"> </span></span></span></span>\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">148,457</span><span class=\"__2 _427\"> </span></span>\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">148,457<span class=\"__2 _2cc\"> </span></span></span>Financial liabilitie<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s (note 3<span class=\"__2 _276\"></span>.16)<span class=\"__2 _417\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">127,393</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">127,393<span class=\"__2 _2cc\"> </span></span></span></span></span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (no<span class=\"__2 _277\"></span>te 3.10)<span class=\"__2 _24c\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _301\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">82,926</span><span class=\"__2 _427\"> </span></span>\u2013<span class=\"__2 _1b4\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">82,926<span class=\"__2 _2cc\"> </span></span></span></span>\u2013<span class=\"__2 _301\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">82,926</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">127,393</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">210,319<span class=\"__2 _2cc\"> </span></span></span></span>Fair value measur<span class=\"__2 _277\"></span>ement as at 31 March 20<span class=\"__2 _276\"></span>22<span class=\"__2 _2cc\"> </span>Level 1<span class=\"__2 _275\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Level 2<span class=\"__2 _275\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Level 3<span class=\"__2 _275\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Financial as<span class=\"__2 _276\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (no<span class=\"__2 _277\"></span>te 3.10)<span class=\"__2 _24c\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">225,939</span><span class=\"__2 _324\"> </span></span>\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">225,939<span class=\"__2 _2cc\"> </span></span></span></span>\u2013<span class=\"__2 _303\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">225,939</span><span class=\"__2 _427\"> </span></span>\u2013<span class=\"__2 _303\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">225,939<span class=\"__2 _2cc\"> </span></span></span>Financial liabilities<span class=\"__2 _2cc\"> </span>Acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s (note 3<span class=\"__2 _276\"></span>.16)<span class=\"__2 _24d\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _b1_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">96,252</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">96,252<span class=\"__2 _2cc\"> </span></span></span></span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (no<span class=\"__2 _277\"></span>te 3.10)<span class=\"__2 _24c\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _301\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">38,964</span><span class=\"__2 _324\"> </span></span>\u2013<span class=\"__2 _1b4\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">38,964<span class=\"__2 _2cc\"> </span></span></span></span>\u2013<span class=\"__2 _b1_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">38,964</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">96,252</span><span class=\"__2 _414\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">135,216<span class=\"__2 _2cc\"> </span></span></span></span>5.7<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>FI<span class=\"__2 _275\"></span>NANCIAL RIS<span class=\"__2 _275\"></span>K AND CAPI<span class=\"__2 _277\"></span>T<span class=\"__2 _277\"></span>AL MANAGEM<span class=\"__2 _275\"></span>ENT <span class=\"fff_1 ls18_2 ws12_2\">conti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>Lev<span class=\"__2 _277\"></span>el 2 fair v<span class=\"__2 _277\"></span>alue measurement:<span class=\"__2 _2cc\"> </span>The s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>c val<span class=\"__2 _275\"></span>uati<span class=\"__2 _275\"></span>on tech<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>iqu<span class=\"__2 _275\"></span>es u<span class=\"__2 _275\"></span>sed to valu<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al in<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ents th<span class=\"__2 _275\"></span>at are car<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>d at fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e us<span class=\"__2 _275\"></span>ing l<span class=\"__2 _275\"></span>evel 2 val<span class=\"__2 _275\"></span>uati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span> t<span class=\"__2 _277\"></span>echniques ar<span class=\"__2 _277\"></span>e:<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">th<span class=\"__2 _275\"></span>e fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of interest rate, currenc<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d cross c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy i<span class=\"__2 _275\"></span>nterest rat<span class=\"__2 _277\"></span>e s<span class=\"__2 _275\"></span>waps is c<span class=\"__2 _275\"></span>alc<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated as th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of the<span class=\"__2 _275\"></span> </span>estim<span class=\"__2 _275\"></span>ated f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re cash \ufb02<span class=\"__2 _275\"></span>ows bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n obs<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>va<span class=\"__2 _275\"></span>ble y<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>ld c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>ves;<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">th<span class=\"__2 _275\"></span>e fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of for<span class=\"__2 _275\"></span>ward forei<span class=\"__2 _275\"></span>gn excha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e contrac<span class=\"__2 _275\"></span>ts is determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g qu<span class=\"__2 _275\"></span>oted for<span class=\"__2 _275\"></span>ward ex<span class=\"__2 _276\"></span>ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge rates at the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng<span class=\"__2 _2cc\"> </span></span>date with the res<span class=\"__2 _275\"></span>ultin<span class=\"__2 _275\"></span>g val<span class=\"__2 _275\"></span>ue d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>ounted b<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>k to present valu<span class=\"__2 _275\"></span>e; and<span class=\"__2 _275\"></span> \u2013 <span class=\"ffa_2 fc2_2 lsa_2\">th<span class=\"__2 _275\"></span>e fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of for<span class=\"__2 _275\"></span>ward co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y co<span class=\"__2 _275\"></span>ntracts is d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>ed u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g qu<span class=\"__2 _275\"></span>oted for<span class=\"__2 _275\"></span>ward com<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ty p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>es at th<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g date<span class=\"__2 _2cc\"> </span></span>with the res<span class=\"__2 _275\"></span>ultin<span class=\"__2 _275\"></span>g val<span class=\"__2 _275\"></span>ue d<span class=\"__2 _275\"></span>isco<span class=\"__2 _275\"></span>unted b<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>k to present valu<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span>Lev<span class=\"__2 _277\"></span>el 3 fair v<span class=\"__2 _277\"></span>alue measurement:<span class=\"__2 _2cc\"> </span>Acq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n related li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties a<span class=\"__2 _275\"></span>re incl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n level 3 of th<span class=\"__2 _275\"></span>e fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e hi<span class=\"__2 _275\"></span>erarchy<span class=\"__2 _276\"></span>. Details of th<span class=\"__2 _275\"></span>e movem<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n the ye<span class=\"__2 _275\"></span>ar are in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>note 3.16. Th<span class=\"__2 _275\"></span>e sp<span class=\"__2 _275\"></span>eci<span class=\"__2 _275\"></span>\ufb01c val<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>tion tec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>iq<span class=\"__2 _275\"></span>ues u<span class=\"__2 _275\"></span>sed to valu<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>nting<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n that i<span class=\"__2 _275\"></span>s car<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>d at fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e us<span class=\"__2 _275\"></span>ing l<span class=\"__2 _275\"></span>evel 3<span class=\"__2 _2cc\"> </span>valua<span class=\"__2 _277\"></span>tion t<span class=\"__2 _277\"></span>echniques ar<span class=\"__2 _277\"></span>e:<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">th<span class=\"__2 _275\"></span>e exp<span class=\"__2 _275\"></span>ected f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts are determi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d by foreca<span class=\"__2 _275\"></span>stin<span class=\"__2 _275\"></span>g the a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ree\u2019s r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>levant b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s for th<span class=\"__2 _275\"></span>e conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ent co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span> </span>(i.e. valu<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on EB<span class=\"__2 _275\"></span>ITDA or EB<span class=\"__2 _275\"></span>IT m<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>tipl<span class=\"__2 _275\"></span>es) as ap<span class=\"__2 _275\"></span>prop<span class=\"__2 _275\"></span>riate to the sp<span class=\"__2 _275\"></span>eci<span class=\"__2 _275\"></span>\ufb01c co<span class=\"__2 _275\"></span>ntractu<span class=\"__2 _275\"></span>al e<span class=\"__2 _275\"></span>arn o<span class=\"__2 _275\"></span>ut ar<span class=\"__2 _275\"></span>rang<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent; an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e estim<span class=\"__2 _275\"></span>ated f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re expec<span class=\"__2 _275\"></span>ted pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts are dis<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>unted usi<span class=\"__2 _275\"></span>ng a ri<span class=\"__2 _275\"></span>sk<span class=\"__2 _277\"></span>-adj<span class=\"__2 _275\"></span>usted di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unt rate where the<span class=\"__2 _275\"></span> </span>time va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of mo<span class=\"__2 _275\"></span>ney is m<span class=\"__2 _275\"></span>ateri<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The s<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant u<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>bse<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vab<span class=\"__2 _275\"></span>le in<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>uts are as fo<span class=\"__2 _275\"></span>llows:<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">fo<span class=\"__2 _275\"></span>reca<span class=\"__2 _275\"></span>sted averag<span class=\"__2 _275\"></span>e adj<span class=\"__2 _275\"></span>usted o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating p<span class=\"__2 _275\"></span>ro\ufb01t growth rate 10.0% to 20<span class=\"__2 _276\"></span>.0% (2022: 5<span class=\"__2 _275\"></span>.0% t<span class=\"__2 _276\"></span>o 18<span class=\"__2 _275\"></span>.0%)<span class=\"__2 _276\"></span>;<span class=\"__2 _2cc\"> </span></span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">fo<span class=\"__2 _275\"></span>reca<span class=\"__2 _275\"></span>sted averag<span class=\"__2 _275\"></span>e ou<span class=\"__2 _275\"></span>t\ufb02<span class=\"__2 _275\"></span>ow on B<span class=\"__2 _275\"></span>utagaz a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n related li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties \u00a3<span class=\"__2 _275\"></span>3.<span class=\"__2 _275\"></span>5 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on p<span class=\"__2 _275\"></span>er a<span class=\"__2 _275\"></span>nn<span class=\"__2 _275\"></span>um (202<span class=\"__2 _275\"></span>2: \u00a34<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>3 mi<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>on p<span class=\"__2 _275\"></span>er<span class=\"__2 _2cc\"> </span></span>annum);<span class=\"__2 _277\"></span> an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">r<span class=\"__2 _275\"></span>isk a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>sted di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unt rate 3.0% t<span class=\"__2 _276\"></span>o 8.9% (2022: 1.0% to 2.0%<span class=\"__2 _276\"></span>).<span class=\"__2 _2cc\"> </span></span>The e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ated fai<span class=\"__2 _275\"></span>r val<span class=\"__2 _275\"></span>ue of co<span class=\"__2 _275\"></span>nting<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n woul<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>crea<span class=\"__2 _275\"></span>se/<span class=\"__2 _277\"></span>(dec<span class=\"__2 _275\"></span>rease) if EB<span class=\"__2 _275\"></span>ITDA/EBIT g<span class=\"__2 _275\"></span>rowth was h<span class=\"__2 _275\"></span>igh<span class=\"__2 _275\"></span>er<span class=\"__2 _277\"></span>/(<span class=\"__2 _276\"></span>lower) if the<span class=\"__2 _275\"></span> foreca<span class=\"__2 _275\"></span>sted ou<span class=\"__2 _275\"></span>t\ufb02<span class=\"__2 _275\"></span>ow on B<span class=\"__2 _275\"></span>utagaz a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n related li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties was h<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>r<span class=\"__2 _282\"></span>/(lower) or if the ri<span class=\"__2 _275\"></span>sk<span class=\"__2 _277\"></span>-adju<span class=\"__2 _275\"></span>sted di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unt rate was lower<span class=\"__2 _277\"></span>/<span class=\"__2 _2cc\"> </span>(high<span class=\"__2 _275\"></span>er). For th<span class=\"__2 _275\"></span>e fair val<span class=\"__2 _275\"></span>ue of c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>nt co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration, a rea<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>bly p<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>sib<span class=\"__2 _275\"></span>le c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e to one of th<span class=\"__2 _275\"></span>e sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>cant u<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>bse<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vab<span class=\"__2 _275\"></span>le<span class=\"__2 _2cc\"> </span>inp<span class=\"__2 _275\"></span>uts a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023, h<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g th<span class=\"__2 _275\"></span>e other i<span class=\"__2 _275\"></span>np<span class=\"__2 _275\"></span>uts co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>tant, would h<span class=\"__2 _275\"></span>ave th<span class=\"__2 _275\"></span>e foll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">g effec</span><span class=\"__2 _275\"></span>ts:<span class=\"__2 _2cc\"> </span>Impact on the carrying value o<span class=\"__2 _276\"></span>f contingent consider<span class=\"__2 _277\"></span>ation<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>For<span class=\"__2 _276\"></span>ecast<span class=\"__2 _277\"></span>ed aver<span class=\"__2 _277\"></span>age adjust<span class=\"__2 _277\"></span>ed operating pr<span class=\"__2 _276\"></span>o\ufb01t gr<span class=\"__2 _277\"></span>owth r<span class=\"__2 _277\"></span>ate (1% mov<span class=\"__2 _277\"></span>ement)<span class=\"__2 _24e\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,522</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">2,289<span class=\"__2 _2cc\"> </span></span></span></span>For<span class=\"__2 _276\"></span>ecast<span class=\"__2 _277\"></span>ed out\ufb02o<span class=\"__2 _277\"></span>w on B<span class=\"__2 _275\"></span>utagaz ac<span class=\"__2 _276\"></span>quisition r<span class=\"__2 _277\"></span>elated liabilities (5<span class=\"__2 _277\"></span>% movement)<span class=\"__2 _24e\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">682</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">698<span class=\"__2 _2cc\"> </span></span></span></span>Risk adjus<span class=\"__2 _277\"></span>ted discount r<span class=\"__2 _277\"></span>ate (0<span class=\"__2 _277\"></span>.5% mov<span class=\"__2 _277\"></span>ement)<span class=\"__2 _3f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">901</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">793<span class=\"__2 _2cc\"> </span></span></span></span>OFFS<span class=\"__2 _275\"></span>ETTING FINANCIAL ASS<span class=\"__2 _275\"></span>ETS<span class=\"__2 _276\"></span> AND FINANCIAL LIABILITIES<span class=\"__2 _2cc\"> </span>(i<span class=\"__2 _277\"></span>) <span class=\"__2 _1d6\"> </span>Fi<span class=\"__2 _275\"></span>nancial assets<span class=\"__2 _2cc\"> </span>The fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l ass<span class=\"__2 _275\"></span>ets are subj<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">t to offsetti</span><span class=\"__2 _275\"></span>ng, e<span class=\"__2 _275\"></span>nforce<span class=\"__2 _275\"></span>abl<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>aster n<span class=\"__2 _275\"></span>ettin<span class=\"__2 _275\"></span>g ar<span class=\"__2 _275\"></span>rang<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents o<span class=\"__2 _275\"></span>r sim<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ar ag<span class=\"__2 _275\"></span>reem<span class=\"__2 _275\"></span>ents:<span class=\"__2 _2cc\"> </span>As at 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span>Gro<span class=\"__2 _276\"></span>ss amount<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>of r<span class=\"__2 _277\"></span>ecognised<span class=\"__2 _2cc\"> </span>\ufb01nancial ass<span class=\"__2 _277\"></span>ets <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Gro<span class=\"__2 _276\"></span>ss amount<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>of r<span class=\"__2 _277\"></span>ecognised<span class=\"__2 _2cc\"> </span>\ufb01nancial<span class=\"__2 _2cc\"> </span>liabilities s<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">et off</span><span class=\"__2 _283\"></span> in the Balance<span class=\"__2 _2cc\"> </span>Sheet <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Net amount<span class=\"__2 _277\"></span>s of<span class=\"__2 _2cc\"> </span>\ufb01nancial ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _2cc\"> </span>pre<span class=\"__2 _277\"></span>sented in<span class=\"__2 _2cc\"> </span>the Balance<span class=\"__2 _2cc\"> </span>Sheet <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Relat<span class=\"__2 _277\"></span>ed amounts not se<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">t off in the<span class=\"__2 _2cc\"> </span></span>Balance Sheet<span class=\"__2 _2cc\"> </span>Net amount<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Financial<span class=\"__2 _2cc\"> </span>liabilities <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash collat<span class=\"__2 _277\"></span>eral<span class=\"__2 _2cc\"> </span>receiv<span class=\"__2 _277\"></span>ed<span class=\"__2 _275\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments<span class=\"__2 _7c_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">135,175</span><span class=\"__2 _9a_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _9c_2\"> </span></span><span class=\"__2 _2cc\">135,175</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(28,860)</span><span class=\"__2 _392\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _11b_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">106,315<span class=\"__2 _2cc\"> </span></span></span></span></span>Cash and cash equiv<span class=\"__2 _277\"></span>alents<span class=\"__2 _516\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">389,669</span><span class=\"__2 _486\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _9c_2\"> </span></span><span class=\"__2 _2cc\">389,669</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(46,328)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _391\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">343,341<span class=\"__2 _2cc\"> </span></span></span></span></span><span class=\"__2 _2cc\">524,844</span><span class=\"__2 _9a_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _9c_2\"> </span></span><span class=\"__2 _2cc\">524,844</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(75,188)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _11b_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">449,656<span class=\"__2 _2cc\"> </span></span></span></span>As at 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span>Gro<span class=\"__2 _276\"></span>ss amount<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>of r<span class=\"__2 _277\"></span>ecognised<span class=\"__2 _2cc\"> </span>\ufb01nancial ass<span class=\"__2 _277\"></span>ets <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Gro<span class=\"__2 _276\"></span>ss amount<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>of r<span class=\"__2 _277\"></span>ecognised<span class=\"__2 _2cc\"> </span>\ufb01nancial<span class=\"__2 _2cc\"> </span>liabilities se<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">t off</span><span class=\"__2 _282\"></span> in the Balance<span class=\"__2 _2cc\"> </span>Sheet <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Net amount<span class=\"__2 _277\"></span>s of<span class=\"__2 _2cc\"> </span>\ufb01nancial ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _2cc\"> </span>pre<span class=\"__2 _277\"></span>sented in<span class=\"__2 _2cc\"> </span>the Balance<span class=\"__2 _2cc\"> </span>Sheet <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Relat<span class=\"__2 _277\"></span>ed amounts not se<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">t off in the<span class=\"__2 _2cc\"> </span></span>Balance Sheet<span class=\"__2 _2cc\"> </span>Net amount<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Financial<span class=\"__2 _2cc\"> </span>liabilities <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash collat<span class=\"__2 _277\"></span>eral<span class=\"__2 _2cc\"> </span>receiv<span class=\"__2 _277\"></span>ed <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments<span class=\"__2 _13c_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">112,465</span><span class=\"__2 _486\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _372\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">112,465</span><span class=\"__2 _17f\"> </span><span class=\"__2 _2cc\">(8,084)</span><span class=\"__2 _392\"> </span></span>\u2013<span class=\"__2 _372\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">104,381<span class=\"__2 _2cc\"> </span></span></span></span>Cash and cash equiv<span class=\"__2 _277\"></span>alents<span class=\"__2 _516\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">467,047</span><span class=\"__2 _9a_2\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _372\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">467,047</span><span class=\"__2 _11a_1\"> </span><span class=\"__2 _2cc\">(65,287)</span><span class=\"__2 _390\"> </span></span>\u2013<span class=\"__2 _287\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">401,760<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">579,512</span><span class=\"__2 _486\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _372\"> </span></span><span class=\"__2 _2cc\">579,512</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(73,371)</span><span class=\"__2 _1af\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _287\"> </span></span><span class=\"__2 _2cc\">506,141<span class=\"__2 _2cc\"> </span></span>5.7<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>FI<span class=\"__2 _275\"></span>NANCIAL RIS<span class=\"__2 _275\"></span>K AND CAPI<span class=\"__2 _277\"></span>T<span class=\"__2 _277\"></span>AL MANAGEM<span class=\"__2 _275\"></span>ENT <span class=\"fff_1 ls18_2 ws12_2\">conti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>(ii<span class=\"__2 _277\"></span>) <span class=\"__2 _334\"> </span> Financial liabilities<span class=\"__2 _2cc\"> </span>The fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>liti<span class=\"__2 _275\"></span>es are sub<span class=\"__2 _275\"></span>jec<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">t to offsetti</span><span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>, enfo<span class=\"__2 _275\"></span>rceab<span class=\"__2 _275\"></span>le m<span class=\"__2 _275\"></span>aster n<span class=\"__2 _275\"></span>etti<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>rrang<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents o<span class=\"__2 _275\"></span>r sim<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ar a<span class=\"__2 _275\"></span>greem<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts:<span class=\"__2 _2cc\"> </span>As at 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span>Gro<span class=\"__2 _276\"></span>ss amount<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>of r<span class=\"__2 _277\"></span>ecognised<span class=\"__2 _2cc\"> </span>\ufb01nancial<span class=\"__2 _2cc\"> </span>liabilities <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Gro<span class=\"__2 _276\"></span>ss amount<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>of r<span class=\"__2 _277\"></span>ecognised<span class=\"__2 _2cc\"> </span>\ufb01nancial ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _2cc\"> </span>set o<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">ff in the</span><span class=\"__2 _275\"></span> Balance Sheet <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Net amount<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> of \ufb01nancial<span class=\"__2 _2cc\"> </span>liabilities<span class=\"__2 _2cc\"> </span>pre<span class=\"__2 _277\"></span>sented in<span class=\"__2 _2cc\"> </span>the Balance<span class=\"__2 _2cc\"> </span>Sheet <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Relat<span class=\"__2 _277\"></span>ed amounts not se<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">t off in the<span class=\"__2 _2cc\"> </span></span>Balance Sheet<span class=\"__2 _2cc\"> </span>Net amount<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Financial <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>ass<span class=\"__2 _275\"></span>ets<span class=\"__2 _275\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash collat<span class=\"__2 _277\"></span>eral<span class=\"__2 _2cc\"> </span>pro<span class=\"__2 _277\"></span>vided<span class=\"__2 _275\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments<span class=\"__2 _24f\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">35,451</span><span class=\"__2 _9a_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">35,451</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(28,860)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _6c_2\"> </span></span><span class=\"__2 _2cc\">6,591<span class=\"__2 _2cc\"> </span></span></span>Bank borr<span class=\"__2 _276\"></span>owings<span class=\"__2 _524\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">46,328</span><span class=\"__2 _9a_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">46,328</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(46,328)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span><span class=\"__2 _2cc\">81,779</span><span class=\"__2 _9a_2\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">81,779</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(75,188)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _6c_2\"> </span></span><span class=\"__2 _2cc\">6,591<span class=\"__2 _2cc\"> </span></span>As at 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span>Gro<span class=\"__2 _276\"></span>ss amount<span class=\"__2 _277\"></span>s <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span>of r<span class=\"__2 _277\"></span>ecognised<span class=\"__2 _2cc\"> </span>\ufb01nancial<span class=\"__2 _2cc\"> </span>liabilities <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Gro<span class=\"__2 _276\"></span>ss amount<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>of r<span class=\"__2 _277\"></span>ecognised<span class=\"__2 _2cc\"> </span>\ufb01nancial ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _2cc\"> </span>set o<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">ff in the</span><span class=\"__2 _275\"></span> Balance Sheet <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Net amount<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>of \ufb01nancial<span class=\"__2 _2cc\"> </span>liabilities<span class=\"__2 _2cc\"> </span>pre<span class=\"__2 _277\"></span>sented in<span class=\"__2 _2cc\"> </span>the Balance<span class=\"__2 _2cc\"> </span>Sheet <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Relat<span class=\"__2 _277\"></span>ed amounts not se<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">t off in the<span class=\"__2 _2cc\"> </span></span>Balance Sheet<span class=\"__2 _2cc\"> </span>Net amount<span class=\"__2 _2cc\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Financial <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>ass<span class=\"__2 _275\"></span>ets<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cash collat<span class=\"__2 _277\"></span>eral<span class=\"__2 _2cc\"> </span>pro<span class=\"__2 _277\"></span>vided<span class=\"__2 _275\"></span> \u00a3\u2019000<span class=\"__2 _2cc\"> </span>Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments<span class=\"__2 _1ad\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">8,398</span><span class=\"__2 _486\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _6c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">8,398</span><span class=\"__2 _17f\"> </span><span class=\"__2 _2cc\">(8,084)</span><span class=\"__2 _392\"> </span></span>\u2013<span class=\"__2 _16e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">314<span class=\"__2 _2cc\"> </span></span></span></span>Bank borr<span class=\"__2 _276\"></span>owings<span class=\"__2 _12a_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">65,287</span><span class=\"__2 _486\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _420\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">65,287</span><span class=\"__2 _11a_1\"> </span><span class=\"__2 _2cc\">(65,287)</span><span class=\"__2 _390\"> </span></span>\u2013<span class=\"__2 _9a_2\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span><span class=\"__2 _2cc\">73,685</span><span class=\"__2 _486\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _420\"> </span></span><span class=\"__2 _2cc\">73,685</span><span class=\"__2 _11a_1\"> </span><span class=\"__2 _2cc\">(73,371)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _16e_1\"> </span></span><span class=\"__2 _2cc\">314<span class=\"__2 _2cc\"> </span></span>For th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>liti<span class=\"__2 _275\"></span>es su<span class=\"__2 _275\"></span>bje<span class=\"__2 _275\"></span>ct to enforcea<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>ster net<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g arran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts or s<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ila<span class=\"__2 _275\"></span>r arran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts ab<span class=\"__2 _275\"></span>ove, eac<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span>agree<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt bet<span class=\"__2 _275\"></span>wee<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e cou<span class=\"__2 _275\"></span>nterpa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y all<span class=\"__2 _275\"></span>ows for n<span class=\"__2 _275\"></span>et settl<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>e relevant \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>liti<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span>whe<span class=\"__2 _275\"></span>n both el<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t to settle o<span class=\"__2 _275\"></span>n a net ba<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>. In th<span class=\"__2 _275\"></span>e abs<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce of su<span class=\"__2 _275\"></span>ch a<span class=\"__2 _275\"></span>n el<span class=\"__2 _275\"></span>ecti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>, \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l ass<span class=\"__2 _275\"></span>ets an<span class=\"__2 _275\"></span>d lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s will b<span class=\"__2 _275\"></span>e set<span class=\"__2 _275\"></span>tle<span class=\"__2 _275\"></span>d on a<span class=\"__2 _2cc\"> </span>gross b<span class=\"__2 _275\"></span>asis h<span class=\"__2 _275\"></span>owever ea<span class=\"__2 _275\"></span>ch p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y to the m<span class=\"__2 _275\"></span>aster n<span class=\"__2 _275\"></span>etti<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>greem<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt or si<span class=\"__2 _275\"></span>mil<span class=\"__2 _275\"></span>ar a<span class=\"__2 _275\"></span>gree<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt will h<span class=\"__2 _275\"></span>ave th<span class=\"__2 _275\"></span>e optio<span class=\"__2 _275\"></span>n to settle a<span class=\"__2 _275\"></span>ll su<span class=\"__2 _275\"></span>ch<span class=\"__2 _2cc\"> </span>am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts on a n<span class=\"__2 _275\"></span>et bas<span class=\"__2 _275\"></span>is in th<span class=\"__2 _275\"></span>e event of defa<span class=\"__2 _275\"></span>ult of th<span class=\"__2 _275\"></span>e other p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y. Per the terms of e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h agree<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent, an event of d<span class=\"__2 _275\"></span>efau<span class=\"__2 _275\"></span>lt in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span>fail<span class=\"__2 _275\"></span>ure by a par<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y to ma<span class=\"__2 _275\"></span>ke paym<span class=\"__2 _275\"></span>ent wh<span class=\"__2 _275\"></span>en d<span class=\"__2 _275\"></span>ue, fa<span class=\"__2 _275\"></span>ilu<span class=\"__2 _275\"></span>re by a par<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y to per<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rm any o<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>on req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>red by the ag<span class=\"__2 _275\"></span>reem<span class=\"__2 _275\"></span>ent (other<span class=\"__2 _275\"></span> than p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent) if su<span class=\"__2 _275\"></span>ch a fa<span class=\"__2 _275\"></span>ilu<span class=\"__2 _275\"></span>re is not rem<span class=\"__2 _275\"></span>edi<span class=\"__2 _275\"></span>ed wi<span class=\"__2 _275\"></span>thin p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>ds of 15 to 30 da<span class=\"__2 _275\"></span>ys af<span class=\"__2 _279\"></span>ter notice of s<span class=\"__2 _275\"></span>uch fa<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ure is give<span class=\"__2 _275\"></span>n to the pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ty,<span class=\"__2 _2cc\"> </span>or bankrupt<span class=\"__2 _277\"></span>cy<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>5.8 <span class=\"__2 _278\"> </span> <span class=\"__2 _c_2\"></span>EV<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NTS A<span class=\"__2 _275\"></span>FTE<span class=\"__2 _279\"></span>R TH<span class=\"__2 _275\"></span>E BA<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>NC<span class=\"__2 _275\"></span>E S<span class=\"__2 _275\"></span>H<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>T DA<span class=\"__2 _277\"></span>TE<span class=\"__2 _2cc\"> </span>This not<span class=\"__2 _277\"></span>e provide<span class=\"__2 _277\"></span>s det<span class=\"__2 _276\"></span>ails on mat<span class=\"__2 _276\"></span>erial ev<span class=\"__2 _277\"></span>ents which have oc<span class=\"__2 _277\"></span>curred betw<span class=\"__2 _277\"></span>een the year end dat<span class=\"__2 _276\"></span>e of 3<span class=\"__2 _276\"></span>1 Marc<span class=\"__2 _276\"></span>h and the dat<span class=\"__2 _276\"></span>e of<span class=\"__2 _2cc\"> </span>appro<span class=\"__2 _277\"></span>val of t<span class=\"__2 _276\"></span>he \ufb01nancial st<span class=\"__2 _277\"></span>atement<span class=\"__2 _277\"></span>s.<span class=\"__2 _2cc\"> </span>The<span class=\"__2 _275\"></span>re have b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n no m<span class=\"__2 _275\"></span>ateri<span class=\"__2 _275\"></span>al events s<span class=\"__2 _275\"></span>ubse<span class=\"__2 _275\"></span>q<span class=\"__2 _275\"></span>uent to 31 M<span class=\"__2 _275\"></span>arch 2023 wh<span class=\"__2 _275\"></span>ich wo<span class=\"__2 _275\"></span>uld req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>re disc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ure in thi<span class=\"__2 _275\"></span>s Rep<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _2cc\"> </span>.<span class=\"__2 _2cc\"> </span>5<span class=\"__2 _275\"></span>.9 <span class=\"__2 _278\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>MA<span class=\"__2 _275\"></span>RY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>CA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>This section s<span class=\"__2 _277\"></span>ets out the Gr<span class=\"__2 _277\"></span>oup<span class=\"__2 _277\"></span>\u2019<span class=\"__2 _282\"></span>s accounting policies which ar<span class=\"__2 _277\"></span>e applied in recogni<span class=\"__2 _276\"></span>sing and measuring tr<span class=\"__2 _277\"></span>ansactions and<span class=\"__2 _2cc\"> </span>balance<span class=\"__2 _276\"></span>s arising in the year<span class=\"__2 _283\"></span>.<span class=\"__2 _2cc\"> </span>REVE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>UE RECOGN<span class=\"__2 _275\"></span>ITION<span class=\"__2 _2cc\"> </span>Reven<span class=\"__2 _275\"></span>ue co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>es th<span class=\"__2 _275\"></span>e fair val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e sa<span class=\"__2 _275\"></span>le of go<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es to externa<span class=\"__2 _275\"></span>l cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>rs net of ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e sa<span class=\"__2 _275\"></span>les taxes, vol<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d prom<span class=\"__2 _275\"></span>otion<span class=\"__2 _275\"></span>al reb<span class=\"__2 _275\"></span>ates, all<span class=\"__2 _275\"></span>owan<span class=\"__2 _275\"></span>ces an<span class=\"__2 _275\"></span>d di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unts<span class=\"__2 _275\"></span>. Reven<span class=\"__2 _275\"></span>ue i<span class=\"__2 _275\"></span>s ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rally reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d on a d<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>y in<span class=\"__2 _275\"></span>c<span class=\"__2 _275\"></span>lus<span class=\"__2 _275\"></span>ive ba<span class=\"__2 _275\"></span>sis wh<span class=\"__2 _275\"></span>ere<span class=\"__2 _2cc\"> </span>app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>cab<span class=\"__2 _275\"></span>le. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup is d<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ed to be a pr<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>cip<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>n an ar<span class=\"__2 _275\"></span>rang<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent wh<span class=\"__2 _275\"></span>en it c<span class=\"__2 _275\"></span>ontrols a p<span class=\"__2 _275\"></span>romis<span class=\"__2 _275\"></span>ed g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>d or se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ce b<span class=\"__2 _275\"></span>efore<span class=\"__2 _2cc\"> </span>transfer<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the<span class=\"__2 _275\"></span>m to a custom<span class=\"__2 _275\"></span>er<span class=\"__2 _276\"></span>, and a<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>ordin<span class=\"__2 _275\"></span>gl<span class=\"__2 _275\"></span>y recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>es revenu<span class=\"__2 _275\"></span>e on a g<span class=\"__2 _275\"></span>ross ba<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>. Whe<span class=\"__2 _275\"></span>re the Grou<span class=\"__2 _275\"></span>p is d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>ed to be a<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>age<span class=\"__2 _275\"></span>nt in a trans<span class=\"__2 _275\"></span>acti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>, bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>e of control, th<span class=\"__2 _275\"></span>e net am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt ret<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>f<span class=\"__2 _275\"></span>ter the d<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tion of a<span class=\"__2 _275\"></span>ny cost<span class=\"__2 _275\"></span>s to the<span class=\"__2 _2cc\"> </span>pri<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ipa<span class=\"__2 _275\"></span>l is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as revenu<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rates across a wi<span class=\"__2 _275\"></span>de rang<span class=\"__2 _275\"></span>e of bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d ju<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s with var<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r cred<span class=\"__2 _275\"></span>it terms wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h are in<span class=\"__2 _2cc\"> </span>lin<span class=\"__2 _275\"></span>e with n<span class=\"__2 _275\"></span>orm<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>l credi<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">t terms offe</span><span class=\"__2 _275\"></span>red in th<span class=\"__2 _275\"></span>at bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d/<span class=\"__2 _282\"></span>or c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ntr<span class=\"__2 _275\"></span>y of op<span class=\"__2 _275\"></span>eration<span class=\"__2 _275\"></span>. Gi<span class=\"__2 _275\"></span>ven th<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>term n<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>re of these<span class=\"__2 _275\"></span> credi<span class=\"__2 _275\"></span>t terms, n<span class=\"__2 _275\"></span>o el<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent of \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g is de<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d present<span class=\"__2 _275\"></span>. Group reven<span class=\"__2 _275\"></span>ues d<span class=\"__2 _275\"></span>o n<span class=\"__2 _275\"></span>ot inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de a<span class=\"__2 _275\"></span>ny sign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant l<span class=\"__2 _275\"></span>evel of<span class=\"__2 _2cc\"> </span>variable consider<span class=\"__2 _277\"></span>ation.<span class=\"__2 _2cc\"> </span>5.7<span class=\"__2 _277\"></span> <span class=\"__2 _d_2\"> </span>FI<span class=\"__2 _275\"></span>NANCIAL RIS<span class=\"__2 _275\"></span>K AND CAPI<span class=\"__2 _277\"></span>T<span class=\"__2 _277\"></span>AL MANAGEM<span class=\"__2 _275\"></span>ENT <span class=\"fff_1 ls18_2 ws12_2\">conti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>Reven<span class=\"__2 _275\"></span>ue is rec<span class=\"__2 _275\"></span>orde<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>oll<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of the am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt is rea<span class=\"__2 _275\"></span>son<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ly a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>red an<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>n sp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>i\ufb01c c<span class=\"__2 _275\"></span>riteri<span class=\"__2 _275\"></span>a ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en m<span class=\"__2 _275\"></span>et for<span class=\"__2 _2cc\"> </span>ea<span class=\"__2 _275\"></span>ch of the G<span class=\"__2 _275\"></span>roup\u2019s activ<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s as d<span class=\"__2 _275\"></span>et<span class=\"__2 _276\"></span>ail<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>ow.<span class=\"__2 _2cc\"> </span>Sa<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s of go<span class=\"__2 _275\"></span>ods<span class=\"__2 _2cc\"> </span>Reven<span class=\"__2 _275\"></span>ue f<span class=\"__2 _275\"></span>rom the sa<span class=\"__2 _275\"></span>le of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>ds is m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>red bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n spe<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>\ufb01e<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e contract w<span class=\"__2 _275\"></span>ith the c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>er. The<span class=\"__2 _2cc\"> </span>Group rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>es revenu<span class=\"__2 _275\"></span>e whe<span class=\"__2 _275\"></span>n it transfe<span class=\"__2 _275\"></span>rs co<span class=\"__2 _275\"></span>ntrol over a go<span class=\"__2 _275\"></span>od o<span class=\"__2 _275\"></span>r ser<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>e to a custome<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>. T<span class=\"__2 _275\"></span>his g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>eral<span class=\"__2 _275\"></span>ly ar<span class=\"__2 _275\"></span>ises o<span class=\"__2 _275\"></span>n de<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ver<span class=\"__2 _275\"></span>y o<span class=\"__2 _275\"></span>r in<span class=\"__2 _2cc\"> </span>acc<span class=\"__2 _275\"></span>ordan<span class=\"__2 _275\"></span>ce wi<span class=\"__2 _275\"></span>th sp<span class=\"__2 _275\"></span>eci<span class=\"__2 _275\"></span>\ufb01c term<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s ag<span class=\"__2 _275\"></span>reed with i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>iv<span class=\"__2 _275\"></span>idu<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>ers<span class=\"__2 _275\"></span>. In th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>e of con<span class=\"__2 _275\"></span>sig<span class=\"__2 _275\"></span>nm<span class=\"__2 _275\"></span>ent s<span class=\"__2 _275\"></span>tock<span class=\"__2 _2cc\"> </span>arran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts, revenu<span class=\"__2 _275\"></span>e is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e date tha<span class=\"__2 _275\"></span>t leg<span class=\"__2 _275\"></span>al ti<span class=\"__2 _275\"></span>tle pa<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>s. R<span class=\"__2 _275\"></span>eb<span class=\"__2 _275\"></span>ates, all<span class=\"__2 _275\"></span>owan<span class=\"__2 _275\"></span>ces, a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts are recorde<span class=\"__2 _275\"></span>d in<span class=\"__2 _2cc\"> </span>the sa<span class=\"__2 _275\"></span>me p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>iod a<span class=\"__2 _275\"></span>s the o<span class=\"__2 _275\"></span>rig<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>al revenu<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span>DCC En<span class=\"__2 _275\"></span>ergy de<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>ves mos<span class=\"__2 _275\"></span>t of its revenu<span class=\"__2 _275\"></span>e from th<span class=\"__2 _275\"></span>e sal<span class=\"__2 _275\"></span>e of transp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>rcial f<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>s, he<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>ils a<span class=\"__2 _275\"></span>nd rel<span class=\"__2 _275\"></span>ated prod<span class=\"__2 _275\"></span>ucts<span class=\"__2 _275\"></span>, LPG,<span class=\"__2 _2cc\"> </span>refrig<span class=\"__2 _275\"></span>erants, e<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>ctri<span class=\"__2 _275\"></span>cit<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d n<span class=\"__2 _275\"></span>atural g<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>. The c<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>tomer o<span class=\"__2 _275\"></span>btains co<span class=\"__2 _275\"></span>ntrol whe<span class=\"__2 _275\"></span>n the g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>ds are de<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>vered to the cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce is s<span class=\"__2 _275\"></span>atis\ufb01<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d on<span class=\"__2 _275\"></span>ce th<span class=\"__2 _275\"></span>e cus<span class=\"__2 _275\"></span>tomer a<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>epts the d<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>iver<span class=\"__2 _279\"></span>y<span class=\"__2 _277\"></span>. Prod<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ts can b<span class=\"__2 _275\"></span>e so<span class=\"__2 _275\"></span>ld u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er sh<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t or l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term ag<span class=\"__2 _275\"></span>reem<span class=\"__2 _275\"></span>ents at<span class=\"__2 _275\"></span> prevaili<span class=\"__2 _275\"></span>ng m<span class=\"__2 _275\"></span>arket pric<span class=\"__2 _275\"></span>es or a<span class=\"__2 _275\"></span>t \ufb01xed p<span class=\"__2 _275\"></span>rice<span class=\"__2 _275\"></span>s for wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h DCC En<span class=\"__2 _275\"></span>ergy wil<span class=\"__2 _275\"></span>l ha<span class=\"__2 _275\"></span>ve \ufb01xed su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ly p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>es.<span class=\"__2 _2cc\"> </span>DCC H<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>lthc<span class=\"__2 _275\"></span>are de<span class=\"__2 _275\"></span>rives its reven<span class=\"__2 _275\"></span>ue f<span class=\"__2 _275\"></span>rom the s<span class=\"__2 _275\"></span>ale of a b<span class=\"__2 _275\"></span>road ran<span class=\"__2 _275\"></span>ge of thi<span class=\"__2 _275\"></span>rd-<span class=\"__2 _277\"></span>p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd own-bran<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d me<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>al d<span class=\"__2 _275\"></span>evic<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>ph<span class=\"__2 _275\"></span>arm<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>eu<span class=\"__2 _275\"></span>tica<span class=\"__2 _275\"></span>ls. R<span class=\"__2 _275\"></span>evenu<span class=\"__2 _275\"></span>e is a<span class=\"__2 _275\"></span>lso g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erated from th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>factu<span class=\"__2 _275\"></span>re of produ<span class=\"__2 _275\"></span>cts for h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>alth a<span class=\"__2 _275\"></span>nd b<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>y bran<span class=\"__2 _275\"></span>d owne<span class=\"__2 _275\"></span>rs. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>r obtains co<span class=\"__2 _275\"></span>ntrol whe<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts a<span class=\"__2 _275\"></span>re deli<span class=\"__2 _275\"></span>vered to the cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d the p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce is s<span class=\"__2 _275\"></span>atis\ufb01<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ce the c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span> acc<span class=\"__2 _275\"></span>epts the p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts<span class=\"__2 _275\"></span>. Reven<span class=\"__2 _275\"></span>ue is rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed at th<span class=\"__2 _275\"></span>is p<span class=\"__2 _275\"></span>oint i<span class=\"__2 _275\"></span>n the m<span class=\"__2 _275\"></span>ajo<span class=\"__2 _275\"></span>rit<span class=\"__2 _275\"></span>y of ca<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>ves mos<span class=\"__2 _275\"></span>t of its revenu<span class=\"__2 _275\"></span>e from th<span class=\"__2 _275\"></span>e sal<span class=\"__2 _275\"></span>e of co<span class=\"__2 _275\"></span>nsu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d SM<span class=\"__2 _275\"></span>E fo<span class=\"__2 _275\"></span>cus<span class=\"__2 _275\"></span>ed tech<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>olo<span class=\"__2 _275\"></span>gy p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Group<span class=\"__2 _275\"></span> recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>es th<span class=\"__2 _275\"></span>e revenue, g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erall<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, wh<span class=\"__2 _275\"></span>en d<span class=\"__2 _275\"></span>isp<span class=\"__2 _275\"></span>atch oc<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>rs. Th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rma<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is th<span class=\"__2 _275\"></span>en d<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d to have be<span class=\"__2 _275\"></span>en s<span class=\"__2 _275\"></span>atis<span class=\"__2 _275\"></span>\ufb01e<span class=\"__2 _275\"></span>d.<span class=\"__2 _2cc\"> </span>Sh<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ld vol<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d prom<span class=\"__2 _275\"></span>otion<span class=\"__2 _275\"></span>al reb<span class=\"__2 _275\"></span>ates be g<span class=\"__2 _275\"></span>ranted t<span class=\"__2 _276\"></span>o cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>rs they are reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d as a redu<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on in s<span class=\"__2 _275\"></span>ale<span class=\"__2 _275\"></span>s revenue a<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span> time of th<span class=\"__2 _275\"></span>e sa<span class=\"__2 _275\"></span>le b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents\u2019 es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ate of the li<span class=\"__2 _275\"></span>kely rebate to be awarded to cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>rs. Es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates are bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>his<span class=\"__2 _275\"></span>torica<span class=\"__2 _275\"></span>l result<span class=\"__2 _275\"></span>s, takin<span class=\"__2 _275\"></span>g into cons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eration th<span class=\"__2 _275\"></span>e t<span class=\"__2 _275\"></span>yp<span class=\"__2 _275\"></span>e of cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>, th<span class=\"__2 _275\"></span>e t<span class=\"__2 _275\"></span>yp<span class=\"__2 _275\"></span>e of transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d the s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>c fact<span class=\"__2 _275\"></span>s of<span class=\"__2 _2cc\"> </span>each arr<span class=\"__2 _277\"></span>ang<span class=\"__2 _275\"></span>ement.<span class=\"__2 _2cc\"> </span>Sa<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s of se<span class=\"__2 _275\"></span>rv<span class=\"__2 _275\"></span>ices<span class=\"__2 _2cc\"> </span>Reven<span class=\"__2 _275\"></span>ue f<span class=\"__2 _275\"></span>rom the ren<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g of se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vic<span class=\"__2 _275\"></span>es is rec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d in wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h the s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s are rende<span class=\"__2 _275\"></span>red. C<span class=\"__2 _275\"></span>ontract<span class=\"__2 _275\"></span>s do n<span class=\"__2 _275\"></span>ot contain<span class=\"__2 _2cc\"> </span>multiple<span class=\"__2 _277\"></span> per<span class=\"__2 _275\"></span>formance<span class=\"__2 _276\"></span> obligat<span class=\"__2 _277\"></span>ions as de\ufb01ned<span class=\"__2 _276\"></span> by<span class=\"__2 _277\"></span> IFRS 15.<span class=\"__2 _2cc\"> </span>Se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vic<span class=\"__2 _275\"></span>e revenu<span class=\"__2 _275\"></span>e in DCC En<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>rgy is ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rated from a variet<span class=\"__2 _275\"></span>y of val<span class=\"__2 _275\"></span>ue-ad<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>d to custome<span class=\"__2 _275\"></span>rs<span class=\"__2 _275\"></span>. Reven<span class=\"__2 _275\"></span>ue is<span class=\"__2 _275\"></span> recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is m<span class=\"__2 _275\"></span>et whic<span class=\"__2 _275\"></span>h is as th<span class=\"__2 _275\"></span>e se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ce is p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>d.<span class=\"__2 _2cc\"> </span>DCC H<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>lthc<span class=\"__2 _275\"></span>are ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rates ser<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ce revenu<span class=\"__2 _275\"></span>e from a var<span class=\"__2 _275\"></span>iet<span class=\"__2 _275\"></span>y of sou<span class=\"__2 _275\"></span>rces su<span class=\"__2 _275\"></span>ch as l<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>istic<span class=\"__2 _275\"></span>s se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g stoc<span class=\"__2 _275\"></span>k ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt,<span class=\"__2 _2cc\"> </span>dis<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es to hosp<span class=\"__2 _275\"></span>itals an<span class=\"__2 _275\"></span>d h<span class=\"__2 _275\"></span>eal<span class=\"__2 _275\"></span>thca<span class=\"__2 _275\"></span>re man<span class=\"__2 _275\"></span>ufa<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>rers as wel<span class=\"__2 _275\"></span>l as en<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>reventative mai<span class=\"__2 _275\"></span>ntenan<span class=\"__2 _275\"></span>ce se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Reven<span class=\"__2 _275\"></span>ue is rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed as th<span class=\"__2 _275\"></span>e se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ce is ren<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>red an<span class=\"__2 _275\"></span>d co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>leted, wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce o<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>s de<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ed to be m<span class=\"__2 _275\"></span>et.<span class=\"__2 _2cc\"> </span>DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erates ser<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice reven<span class=\"__2 _275\"></span>ue f<span class=\"__2 _275\"></span>rom providi<span class=\"__2 _275\"></span>ng a ran<span class=\"__2 _275\"></span>ge of val<span class=\"__2 _275\"></span>ue-a<span class=\"__2 _275\"></span>dd<span class=\"__2 _275\"></span>ed se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces to both its c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>ers a<span class=\"__2 _275\"></span>nd<span class=\"__2 _2cc\"> </span>sup<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ier<span class=\"__2 _275\"></span>s in<span class=\"__2 _275\"></span>clu<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>ird par<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y l<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>isti<span class=\"__2 _275\"></span>cs, we<span class=\"__2 _275\"></span>b site devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent, ou<span class=\"__2 _275\"></span>tso<span class=\"__2 _275\"></span>urced m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>ed s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s, traini<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> cer<span class=\"__2 _275\"></span>tain s<span class=\"__2 _275\"></span>up<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>y ch<span class=\"__2 _275\"></span>ain m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s suc<span class=\"__2 _275\"></span>h as q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>rance a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ian<span class=\"__2 _275\"></span>ce. R<span class=\"__2 _275\"></span>evenu<span class=\"__2 _275\"></span>e rela<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g to these se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces is<span class=\"__2 _275\"></span> recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is d<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d to be met wh<span class=\"__2 _275\"></span>ich i<span class=\"__2 _275\"></span>s as the s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice i<span class=\"__2 _275\"></span>s provid<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Dividend<span class=\"__2 _276\"></span> income<span class=\"__2 _2cc\"> </span>Div<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me f<span class=\"__2 _275\"></span>rom investm<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>s recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed wh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>n the sh<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>reho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>ers\u2019 rig<span class=\"__2 _275\"></span>ht to r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>ive pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ent h<span class=\"__2 _275\"></span>ave b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n establ<span class=\"__2 _275\"></span>ish<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d.<span class=\"__2 _2cc\"> </span>Ren<span class=\"__2 _275\"></span>ta<span class=\"__2 _275\"></span>l in<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>Rental in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me p<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>lly c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>ses p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d LPG tank rental in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me a<span class=\"__2 _275\"></span>nd rental in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me f<span class=\"__2 _275\"></span>rom op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s is<span class=\"__2 _2cc\"> </span>recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n a straig<span class=\"__2 _275\"></span>ht<span class=\"__2 _282\"></span>-li<span class=\"__2 _275\"></span>ne b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s over the term of th<span class=\"__2 _275\"></span>e le<span class=\"__2 _275\"></span>ase. T<span class=\"__2 _275\"></span>he rel<span class=\"__2 _275\"></span>ated as<span class=\"__2 _275\"></span>sets are recorde<span class=\"__2 _275\"></span>d with<span class=\"__2 _275\"></span>in prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y, plant an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>eq<span class=\"__2 _275\"></span>uip<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d are de<span class=\"__2 _275\"></span>prec<span class=\"__2 _275\"></span>iated o<span class=\"__2 _275\"></span>n a straight<span class=\"__2 _277\"></span>-lin<span class=\"__2 _275\"></span>e ba<span class=\"__2 _275\"></span>sis over th<span class=\"__2 _275\"></span>e usef<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>l lives of th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets.<span class=\"__2 _2cc\"> </span>SEGMENT REPORTING<span class=\"__2 _276\"></span> Op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g seg<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ents are repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ted in a m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>stent with the i<span class=\"__2 _275\"></span>nterna<span class=\"__2 _275\"></span>l repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g provid<span class=\"__2 _275\"></span>ed to the ch<span class=\"__2 _275\"></span>ief o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating d<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>isio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>ma<span class=\"__2 _275\"></span>ker who is resp<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sib<span class=\"__2 _275\"></span>le fo<span class=\"__2 _275\"></span>r al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>catin<span class=\"__2 _275\"></span>g reso<span class=\"__2 _275\"></span>urces an<span class=\"__2 _275\"></span>d as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>nce of th<span class=\"__2 _275\"></span>e op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Group h<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span> determi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d tha<span class=\"__2 _275\"></span>t it ha<span class=\"__2 _275\"></span>s three rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tab<span class=\"__2 _275\"></span>le op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents: D<span class=\"__2 _275\"></span>CC Ene<span class=\"__2 _275\"></span>rgy<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC He<span class=\"__2 _275\"></span>alth<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>re and D<span class=\"__2 _275\"></span>CC T<span class=\"__2 _277\"></span>ec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>FOREIGN CURRENCY<span class=\"__2 _277\"></span> TRANSL<span class=\"__2 _275\"></span>A<span class=\"__2 _277\"></span>TION<span class=\"__2 _2cc\"> </span>Functional<span class=\"__2 _277\"></span> and pres<span class=\"__2 _276\"></span>entation<span class=\"__2 _277\"></span> currenc<span class=\"__2 _276\"></span>y<span class=\"__2 _2cc\"> </span>The f<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy of th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any is e<span class=\"__2 _275\"></span>uro. Th<span class=\"__2 _275\"></span>e con<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>lid<span class=\"__2 _275\"></span>ated \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts are prese<span class=\"__2 _275\"></span>nted in sterli<span class=\"__2 _275\"></span>ng w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h is th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any<span class=\"__2 _275\"></span>\u2019s and the G<span class=\"__2 _275\"></span>roup\u2019s presentatio<span class=\"__2 _275\"></span>n cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, an<span class=\"__2 _275\"></span>d a si<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>i\ufb01c<span class=\"__2 _275\"></span>ant po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of the G<span class=\"__2 _275\"></span>roup\u2019s rev<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue an<span class=\"__2 _275\"></span>d o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating p<span class=\"__2 _275\"></span>ro\ufb01t is<span class=\"__2 _2cc\"> </span>ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rated in sterli<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>. Items in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial s<span class=\"__2 _275\"></span>tatements of e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h of the G<span class=\"__2 _275\"></span>roup\u2019s entities are m<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>ured u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g the c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy<span class=\"__2 _275\"></span> of the pr<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y e<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>c envi<span class=\"__2 _275\"></span>ronm<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n whi<span class=\"__2 _275\"></span>ch th<span class=\"__2 _275\"></span>e entit<span class=\"__2 _275\"></span>y op<span class=\"__2 _275\"></span>erates.<span class=\"__2 _275\"></span> Trans<span class=\"__2 _276\"></span>actions<span class=\"__2 _277\"></span> and balance<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>ransa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns i<span class=\"__2 _275\"></span>n foreig<span class=\"__2 _275\"></span>n cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>ies a<span class=\"__2 _275\"></span>re r<span class=\"__2 _276\"></span>eco<span class=\"__2 _275\"></span>rded a<span class=\"__2 _275\"></span>t the rate of ex<span class=\"__2 _276\"></span>cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e ru<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ng at th<span class=\"__2 _275\"></span>e da<span class=\"__2 _275\"></span>te of the transac<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>. M<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>etary a<span class=\"__2 _275\"></span>ssets<span class=\"__2 _275\"></span> an<span class=\"__2 _275\"></span>d lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s de<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>nated i<span class=\"__2 _275\"></span>n foreig<span class=\"__2 _275\"></span>n cu<span class=\"__2 _275\"></span>rrenc<span class=\"__2 _275\"></span>ies a<span class=\"__2 _275\"></span>re re<span class=\"__2 _277\"></span>tran<span class=\"__2 _275\"></span>sla<span class=\"__2 _275\"></span>ted at the rate of exchan<span class=\"__2 _275\"></span>ge r<span class=\"__2 _275\"></span>uli<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>t the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te. Curren<span class=\"__2 _275\"></span>cy<span class=\"__2 _2cc\"> </span>transl<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">n diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>es on m<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>etar<span class=\"__2 _275\"></span>y ass<span class=\"__2 _275\"></span>ets an<span class=\"__2 _275\"></span>d lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s are tak<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>n to the Group I<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement except wh<span class=\"__2 _275\"></span>en ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ow or<span class=\"__2 _2cc\"> </span>net inves<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nt he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting i<span class=\"__2 _275\"></span>s app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Gr<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>p com<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span>Resu<span class=\"__2 _275\"></span>lts a<span class=\"__2 _275\"></span>nd ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ows of the p<span class=\"__2 _275\"></span>arent an<span class=\"__2 _275\"></span>d its su<span class=\"__2 _275\"></span>bsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d ass<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>iates wh<span class=\"__2 _275\"></span>ich d<span class=\"__2 _275\"></span>o not h<span class=\"__2 _275\"></span>ave sterl<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>s the<span class=\"__2 _275\"></span>ir f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy<span class=\"__2 _2cc\"> </span>are transla<span class=\"__2 _275\"></span>ted into sterlin<span class=\"__2 _275\"></span>g at ave<span class=\"__2 _275\"></span>rage excha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e rates for the ye<span class=\"__2 _275\"></span>ar<span class=\"__2 _276\"></span>. Average exchan<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>e rat<span class=\"__2 _276\"></span>es are a reaso<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ap<span class=\"__2 _275\"></span>proxima<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of<span class=\"__2 _2cc\"> </span>the c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ula<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">tive effe</span><span class=\"__2 _275\"></span>ct of the rates on th<span class=\"__2 _275\"></span>e transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n dates. T<span class=\"__2 _275\"></span>he rel<span class=\"__2 _275\"></span>ated b<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>eets are transl<span class=\"__2 _275\"></span>ated at th<span class=\"__2 _275\"></span>e rates of ex<span class=\"__2 _277\"></span>c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>rul<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g at the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate. Adju<span class=\"__2 _275\"></span>stm<span class=\"__2 _275\"></span>ents ar<span class=\"__2 _275\"></span>isin<span class=\"__2 _275\"></span>g o<span class=\"__2 _275\"></span>n transl<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of the resu<span class=\"__2 _275\"></span>lts of su<span class=\"__2 _275\"></span>ch su<span class=\"__2 _275\"></span>bsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d ass<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>iates at a<span class=\"__2 _275\"></span>verage<span class=\"__2 _2cc\"> </span>rat<span class=\"__2 _276\"></span>es, a<span class=\"__2 _275\"></span>nd o<span class=\"__2 _275\"></span>n the restateme<span class=\"__2 _275\"></span>nt of the o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>g n<span class=\"__2 _275\"></span>et assets at c<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g rates, are dea<span class=\"__2 _275\"></span>lt with i<span class=\"__2 _275\"></span>n a sep<span class=\"__2 _275\"></span>arate transla<span class=\"__2 _275\"></span>tion rese<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ve with<span class=\"__2 _275\"></span>in<span class=\"__2 _2cc\"> </span>eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">, net of diff</span><span class=\"__2 _275\"></span>eren<span class=\"__2 _275\"></span>ces o<span class=\"__2 _275\"></span>n related c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents d<span class=\"__2 _275\"></span>esig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted as h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>es of s<span class=\"__2 _275\"></span>uch i<span class=\"__2 _275\"></span>nvestm<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>On d<span class=\"__2 _275\"></span>isp<span class=\"__2 _275\"></span>osa<span class=\"__2 _275\"></span>l of a foreig<span class=\"__2 _275\"></span>n op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n, su<span class=\"__2 _275\"></span>ch c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative cu<span class=\"__2 _275\"></span>rren<span class=\"__2 _275\"></span>cy transl<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n di<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">fferen</span><span class=\"__2 _275\"></span>ces a<span class=\"__2 _275\"></span>re recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement a<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>par<span class=\"__2 _279\"></span>t of the overall g<span class=\"__2 _275\"></span>ain o<span class=\"__2 _275\"></span>r lo<span class=\"__2 _275\"></span>ss on d<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>al. I<span class=\"__2 _275\"></span>n ac<span class=\"__2 _275\"></span>corda<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e with IFR<span class=\"__2 _275\"></span>S 1, cu<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>tive cu<span class=\"__2 _275\"></span>rrenc<span class=\"__2 _275\"></span>y transl<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">n diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>es ar<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>r to<span class=\"__2 _2cc\"> </span>the trans<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n date to IFRS (1 Ap<span class=\"__2 _275\"></span>ril 20<span class=\"__2 _275\"></span>0<span class=\"__2 _275\"></span>4) have b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n set to z<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ro for the p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>oses of a<span class=\"__2 _275\"></span>sce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>taini<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on d<span class=\"__2 _275\"></span>isp<span class=\"__2 _275\"></span>osa<span class=\"__2 _275\"></span>l of a<span class=\"__2 _2cc\"> </span>for<span class=\"__2 _277\"></span>eign oper<span class=\"__2 _277\"></span>ation.<span class=\"__2 _2cc\"> </span>Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll an<span class=\"__2 _275\"></span>d fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e adj<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nts ari<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g on a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uisi<span class=\"__2 _275\"></span>tion of a fo<span class=\"__2 _275\"></span>reign o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ration a<span class=\"__2 _275\"></span>re regarde<span class=\"__2 _275\"></span>d as as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>liti<span class=\"__2 _275\"></span>es of the<span class=\"__2 _275\"></span> foreig<span class=\"__2 _275\"></span>n op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n, are express<span class=\"__2 _275\"></span>ed in th<span class=\"__2 _275\"></span>e f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>al cu<span class=\"__2 _275\"></span>rren<span class=\"__2 _275\"></span>cy of the fo<span class=\"__2 _275\"></span>reign o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>, an<span class=\"__2 _275\"></span>d are recorde<span class=\"__2 _275\"></span>d at th<span class=\"__2 _275\"></span>e exchan<span class=\"__2 _275\"></span>ge rate at<span class=\"__2 _2cc\"> </span>the d<span class=\"__2 _275\"></span>ate of the transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d sub<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ently retransla<span class=\"__2 _275\"></span>ted at the a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le c<span class=\"__2 _275\"></span>losi<span class=\"__2 _275\"></span>ng rates.<span class=\"__2 _2cc\"> </span>FINANCE CO<span class=\"__2 _276\"></span>STS<span class=\"__2 _2cc\"> </span>Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce co<span class=\"__2 _275\"></span>sts co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>e interest pa<span class=\"__2 _275\"></span>yabl<span class=\"__2 _275\"></span>e on b<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>rowings c<span class=\"__2 _275\"></span>alc<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated us<span class=\"__2 _275\"></span>ing th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effe</span><span class=\"__2 _275\"></span>ctive interest rate metho<span class=\"__2 _275\"></span>d, net l<span class=\"__2 _275\"></span>osse<span class=\"__2 _275\"></span>s on<span class=\"__2 _275\"></span> he<span class=\"__2 _275\"></span>dgi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>ents th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>re r<span class=\"__2 _276\"></span>eco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement, fa<span class=\"__2 _275\"></span>cil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y fee<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d the u<span class=\"__2 _275\"></span>nwin<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g of di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unts o<span class=\"__2 _275\"></span>n provisi<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span> an<span class=\"__2 _275\"></span>d acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n rela<span class=\"__2 _275\"></span>ted lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e interest expe<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>e com<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ent of le<span class=\"__2 _275\"></span>ase c<span class=\"__2 _275\"></span>reditor p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt usi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effe</span><span class=\"__2 _275\"></span>ctive interest rate metho<span class=\"__2 _275\"></span>d. Th<span class=\"__2 _275\"></span>e n<span class=\"__2 _275\"></span>et \ufb01na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e cos<span class=\"__2 _275\"></span>t/inco<span class=\"__2 _275\"></span>me o<span class=\"__2 _275\"></span>n de\ufb01<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n sch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets or<span class=\"__2 _275\"></span> ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>re r<span class=\"__2 _276\"></span>eco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement i<span class=\"__2 _275\"></span>n acc<span class=\"__2 _275\"></span>orda<span class=\"__2 _275\"></span>nce w<span class=\"__2 _275\"></span>ith IAS 1<span class=\"__2 _275\"></span>9<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>The m<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>rk<span class=\"__2 _282\"></span>-t<span class=\"__2 _277\"></span>o-ma<span class=\"__2 _275\"></span>rket of desig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted swaps an<span class=\"__2 _275\"></span>d rela<span class=\"__2 _275\"></span>ted debt an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>rk<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>to-market of unde<span class=\"__2 _275\"></span>sig<span class=\"__2 _275\"></span>nated c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy swa<span class=\"__2 _275\"></span>ps an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>related d<span class=\"__2 _275\"></span>ebt are in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed in \u2018<span class=\"__2 _275\"></span>Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Cos<span class=\"__2 _275\"></span>ts\u2019 in the c<span class=\"__2 _275\"></span>ase of a n<span class=\"__2 _275\"></span>et los<span class=\"__2 _275\"></span>s. Th<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>ark<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>to-market of desi<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ated swaps a<span class=\"__2 _275\"></span>nd rel<span class=\"__2 _275\"></span>ated<span class=\"__2 _2cc\"> </span>de<span class=\"__2 _275\"></span>bt com<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>ses th<span class=\"__2 _275\"></span>e gai<span class=\"__2 _275\"></span>n or l<span class=\"__2 _275\"></span>oss o<span class=\"__2 _275\"></span>n interest rate swaps an<span class=\"__2 _275\"></span>d cross cu<span class=\"__2 _275\"></span>rren<span class=\"__2 _275\"></span>cy interest rate swaps that a<span class=\"__2 _275\"></span>re in he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e relati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sh<span class=\"__2 _275\"></span>ips<span class=\"__2 _2cc\"> </span>with bo<span class=\"__2 _275\"></span>rrowing<span class=\"__2 _275\"></span>s, togeth<span class=\"__2 _275\"></span>er with th<span class=\"__2 _275\"></span>e ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on th<span class=\"__2 _275\"></span>e he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>orrowin<span class=\"__2 _275\"></span>gs wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h is at<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utabl<span class=\"__2 _275\"></span>e to the he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed ri<span class=\"__2 _275\"></span>sk<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>ma<span class=\"__2 _275\"></span>rk<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>to-market of undes<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated swa<span class=\"__2 _275\"></span>ps an<span class=\"__2 _275\"></span>d related d<span class=\"__2 _275\"></span>ebt co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>es the g<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>n or lo<span class=\"__2 _275\"></span>ss o<span class=\"__2 _275\"></span>n cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>y swaps wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re not<span class=\"__2 _2cc\"> </span>des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated as h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dgi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents, b<span class=\"__2 _275\"></span>ut wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h are use<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">d to offset movem</span><span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n foreig<span class=\"__2 _275\"></span>n excha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e rates on cer<span class=\"__2 _275\"></span>tain b<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>rowings,<span class=\"__2 _275\"></span> alo<span class=\"__2 _275\"></span>ng w<span class=\"__2 _275\"></span>ith the c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ent on th<span class=\"__2 _275\"></span>ose b<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>rowings<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>FINANCE INC<span class=\"__2 _277\"></span>OME<span class=\"__2 _2cc\"> </span>Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me i<span class=\"__2 _275\"></span>s recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent as i<span class=\"__2 _275\"></span>t acc<span class=\"__2 _275\"></span>ru<span class=\"__2 _275\"></span>es, u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">g the eff</span><span class=\"__2 _275\"></span>ecti<span class=\"__2 _275\"></span>ve interest metho<span class=\"__2 _275\"></span>d, an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>c<span class=\"__2 _275\"></span>lud<span class=\"__2 _275\"></span>es n<span class=\"__2 _275\"></span>et<span class=\"__2 _2cc\"> </span>gai<span class=\"__2 _275\"></span>ns o<span class=\"__2 _275\"></span>n he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts that a<span class=\"__2 _275\"></span>re recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span>The m<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>rk<span class=\"__2 _282\"></span>-t<span class=\"__2 _277\"></span>o-ma<span class=\"__2 _275\"></span>rket of desig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted swaps an<span class=\"__2 _275\"></span>d rela<span class=\"__2 _275\"></span>ted debt an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>rk<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>to-market of unde<span class=\"__2 _275\"></span>sig<span class=\"__2 _275\"></span>nated c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy swa<span class=\"__2 _275\"></span>ps an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>related d<span class=\"__2 _275\"></span>ebt, both as d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>bove, are in<span class=\"__2 _275\"></span>clu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in \u2018<span class=\"__2 _275\"></span>Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nce I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e\u2019 in th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>e of a net ga<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>EX<span class=\"__2 _277\"></span>CE<span class=\"__2 _275\"></span>PTIONAL<span class=\"__2 _277\"></span> ITEMS<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as a<span class=\"__2 _275\"></span>do<span class=\"__2 _275\"></span>pted an In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement fo<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>at whi<span class=\"__2 _275\"></span>ch se<span class=\"__2 _275\"></span>eks to hig<span class=\"__2 _275\"></span>hl<span class=\"__2 _275\"></span>ight s<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant item<span class=\"__2 _275\"></span>s withi<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup resu<span class=\"__2 _275\"></span>lts fo<span class=\"__2 _275\"></span>r the<span class=\"__2 _2cc\"> </span>year. Such i<span class=\"__2 _275\"></span>tems ma<span class=\"__2 _275\"></span>y in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e restru<span class=\"__2 _275\"></span>ctur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g, pro\ufb01t o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on d<span class=\"__2 _275\"></span>isp<span class=\"__2 _275\"></span>osa<span class=\"__2 _275\"></span>l or term<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns, l<span class=\"__2 _275\"></span>itig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n cos<span class=\"__2 _275\"></span>ts an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>settl<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>, pro\ufb01t or l<span class=\"__2 _275\"></span>oss o<span class=\"__2 _275\"></span>n di<span class=\"__2 _275\"></span>spo<span class=\"__2 _275\"></span>sal of i<span class=\"__2 _275\"></span>nvestm<span class=\"__2 _275\"></span>ents, p<span class=\"__2 _275\"></span>ro\ufb01t or lo<span class=\"__2 _275\"></span>ss o<span class=\"__2 _275\"></span>n dis<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>al of prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y, plant an<span class=\"__2 _275\"></span>d e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>ent, I<span class=\"__2 _275\"></span>AS 39<span class=\"__2 _2cc\"> </span>in<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">effec</span><span class=\"__2 _275\"></span>tive ma<span class=\"__2 _275\"></span>rk<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>to-market moveme<span class=\"__2 _275\"></span>nts togethe<span class=\"__2 _275\"></span>r with ga<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>s or l<span class=\"__2 _275\"></span>osse<span class=\"__2 _275\"></span>s ari<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g from c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy swa<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ps offs</span><span class=\"__2 _275\"></span>et by gain<span class=\"__2 _275\"></span>s or l<span class=\"__2 _275\"></span>oss<span class=\"__2 _275\"></span>es on<span class=\"__2 _275\"></span> related \ufb01xe<span class=\"__2 _275\"></span>d rate debt, acqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion c<span class=\"__2 _275\"></span>osts<span class=\"__2 _275\"></span>, pro\ufb01t or l<span class=\"__2 _275\"></span>oss o<span class=\"__2 _275\"></span>n de<span class=\"__2 _275\"></span>\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n sch<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>me restr<span class=\"__2 _275\"></span>uct<span class=\"__2 _275\"></span>urin<span class=\"__2 _275\"></span>g, a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>stm<span class=\"__2 _275\"></span>ents to<span class=\"__2 _2cc\"> </span>conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ent ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n, the i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t on d<span class=\"__2 _275\"></span>eferred tax ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>es as a resu<span class=\"__2 _275\"></span>lt of ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s to enac<span class=\"__2 _275\"></span>ted cor<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>ration tax<span class=\"__2 _2cc\"> </span>rat<span class=\"__2 _276\"></span>es an<span class=\"__2 _275\"></span>d im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent of a<span class=\"__2 _275\"></span>ssets<span class=\"__2 _275\"></span>. Ju<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>s use<span class=\"__2 _275\"></span>d by the Grou<span class=\"__2 _275\"></span>p in as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g th<span class=\"__2 _275\"></span>e items, wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h by vir<span class=\"__2 _275\"></span>tu<span class=\"__2 _275\"></span>e of the<span class=\"__2 _275\"></span>ir sc<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>nat<span class=\"__2 _275\"></span>ure, sho<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>d be p<span class=\"__2 _275\"></span>resented in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the rel<span class=\"__2 _275\"></span>ated notes as exception<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>tems.<span class=\"__2 _2cc\"> </span>5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>INCOME<span class=\"__2 _277\"></span> T<span class=\"__2 _276\"></span>AX<span class=\"__2 _2cc\"> </span>Current tax<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup\u2019s inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e tax cha<span class=\"__2 _275\"></span>rge is b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ted pro\ufb01t a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>cted statutor<span class=\"__2 _275\"></span>y tax rates, whic<span class=\"__2 _275\"></span>h re\ufb02e<span class=\"__2 _275\"></span>ct vari<span class=\"__2 _275\"></span>ous a<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owanc<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d relief<span class=\"__2 _275\"></span>s avai<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e to the Group i<span class=\"__2 _275\"></span>n the m<span class=\"__2 _275\"></span>ulti<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>e tax juri<span class=\"__2 _275\"></span>sdi<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns in w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h it o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rates. The d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on of th<span class=\"__2 _275\"></span>e Group\u2019s provisi<span class=\"__2 _275\"></span>on<span class=\"__2 _2cc\"> </span>for in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me tax requ<span class=\"__2 _275\"></span>ires ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain ju<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>nd es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates in rela<span class=\"__2 _275\"></span>tion to ma<span class=\"__2 _275\"></span>tters wh<span class=\"__2 _275\"></span>ere th<span class=\"__2 _275\"></span>e ultim<span class=\"__2 _275\"></span>ate tax outcom<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>y not b<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>cer<span class=\"__2 _275\"></span>tain<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n or n<span class=\"__2 _275\"></span>on-recog<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on of d<span class=\"__2 _275\"></span>eferred tax ass<span class=\"__2 _275\"></span>ets as ap<span class=\"__2 _275\"></span>prop<span class=\"__2 _275\"></span>riate als<span class=\"__2 _275\"></span>o requ<span class=\"__2 _275\"></span>ires ju<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent as i<span class=\"__2 _275\"></span>t invol<span class=\"__2 _275\"></span>ves an<span class=\"__2 _2cc\"> </span>ass<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt of the f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re recoverabili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y of thos<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets. In a<span class=\"__2 _275\"></span>dd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n, the G<span class=\"__2 _275\"></span>roup i<span class=\"__2 _275\"></span>s subj<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t to t<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>x au<span class=\"__2 _275\"></span>dits wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h can i<span class=\"__2 _275\"></span>nvolve<span class=\"__2 _2cc\"> </span>com<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ex iss<span class=\"__2 _275\"></span>ues th<span class=\"__2 _275\"></span>at c<span class=\"__2 _275\"></span>oul<span class=\"__2 _275\"></span>d requ<span class=\"__2 _275\"></span>ire exten<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds to con<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e, the resol<span class=\"__2 _275\"></span>uti<span class=\"__2 _275\"></span>on of wh<span class=\"__2 _275\"></span>ich i<span class=\"__2 _275\"></span>s of<span class=\"__2 _275\"></span>ten not with<span class=\"__2 _275\"></span>in th<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>ntrol of the<span class=\"__2 _2cc\"> </span>Group. A<span class=\"__2 _275\"></span>ltho<span class=\"__2 _275\"></span>ug<span class=\"__2 _275\"></span>h ma<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>age<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent be<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>eves that th<span class=\"__2 _275\"></span>e es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>tes inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>nso<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>dated Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial Stateme<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d its tax return<span class=\"__2 _2cc\"> </span>pos<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns are co<span class=\"__2 _275\"></span>rrect, th<span class=\"__2 _275\"></span>ere is no c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>taint<span class=\"__2 _275\"></span>y th<span class=\"__2 _275\"></span>at th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>al o<span class=\"__2 _275\"></span>utcom<span class=\"__2 _275\"></span>e of thes<span class=\"__2 _275\"></span>e mat<span class=\"__2 _275\"></span>ters wi<span class=\"__2 _275\"></span>ll n<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ot be diffe</span><span class=\"__2 _275\"></span>rent to that whi<span class=\"__2 _275\"></span>ch is re\ufb02<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted<span class=\"__2 _2cc\"> </span>in the G<span class=\"__2 _275\"></span>roup\u2019s his<span class=\"__2 _275\"></span>torica<span class=\"__2 _275\"></span>l in<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e tax provisi<span class=\"__2 _275\"></span>ons a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>ru<span class=\"__2 _275\"></span>als<span class=\"__2 _275\"></span>. Whi<span class=\"__2 _275\"></span>lst i<span class=\"__2 _275\"></span>t is po<span class=\"__2 _275\"></span>ssi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e, the Grou<span class=\"__2 _275\"></span>p do<span class=\"__2 _275\"></span>es n<span class=\"__2 _275\"></span>ot currentl<span class=\"__2 _275\"></span>y antic<span class=\"__2 _275\"></span>ipa<span class=\"__2 _275\"></span>te that<span class=\"__2 _2cc\"> </span>any su<span class=\"__2 _275\"></span>ch di<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">fferen</span><span class=\"__2 _275\"></span>ces c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ld h<span class=\"__2 _275\"></span>ave a ma<span class=\"__2 _275\"></span>teria<span class=\"__2 _275\"></span>l imp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t on th<span class=\"__2 _275\"></span>e in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me tax provisi<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>ro\ufb01t for th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d in wh<span class=\"__2 _275\"></span>ich s<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>h a<span class=\"__2 _2cc\"> </span>determi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>s ma<span class=\"__2 _275\"></span>de n<span class=\"__2 _275\"></span>or d<span class=\"__2 _275\"></span>oe<span class=\"__2 _275\"></span>s it expe<span class=\"__2 _275\"></span>ct a<span class=\"__2 _275\"></span>ny sign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t on its \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>l pos<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n in th<span class=\"__2 _275\"></span>e ne<span class=\"__2 _275\"></span>ar term<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>is is b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>Group\u2019s knowl<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge a<span class=\"__2 _275\"></span>nd exp<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce, as we<span class=\"__2 _275\"></span>ll as th<span class=\"__2 _275\"></span>e pro\ufb01l<span class=\"__2 _275\"></span>e of the i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>nts whi<span class=\"__2 _275\"></span>ch h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en re\ufb02<span class=\"__2 _275\"></span>ected i<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>urrent<span class=\"__2 _2cc\"> </span>tax liab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ty, the status of the tax au<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>s, en<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>iri<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d n<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>otiatio<span class=\"__2 _275\"></span>ns in p<span class=\"__2 _275\"></span>rogress at e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h yea<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>d.<span class=\"__2 _2cc\"> </span>Current tax represe<span class=\"__2 _275\"></span>nts the exp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted tax payab<span class=\"__2 _275\"></span>le o<span class=\"__2 _275\"></span>r recoverabl<span class=\"__2 _275\"></span>e on th<span class=\"__2 _275\"></span>e taxable p<span class=\"__2 _275\"></span>ro\ufb01t for th<span class=\"__2 _275\"></span>e year u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g tax rates enac<span class=\"__2 _275\"></span>ted or<span class=\"__2 _2cc\"> </span>sub<span class=\"__2 _275\"></span>stantively e<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>cted at th<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te and co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g any a<span class=\"__2 _275\"></span>djus<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nts stem<span class=\"__2 _275\"></span>min<span class=\"__2 _275\"></span>g f<span class=\"__2 _275\"></span>rom pri<span class=\"__2 _275\"></span>or yea<span class=\"__2 _275\"></span>rs. A<span class=\"__2 _275\"></span>ny interest or<span class=\"__2 _275\"></span> pe<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lties a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>re inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d with<span class=\"__2 _275\"></span>in cu<span class=\"__2 _275\"></span>rrent tax. Wh<span class=\"__2 _275\"></span>ere items are ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>unted for o<span class=\"__2 _275\"></span>utsi<span class=\"__2 _275\"></span>de of p<span class=\"__2 _275\"></span>ro\ufb01t or lo<span class=\"__2 _275\"></span>ss, th<span class=\"__2 _275\"></span>e rela<span class=\"__2 _275\"></span>ted inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e tax<span class=\"__2 _2cc\"> </span>is reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d eith<span class=\"__2 _275\"></span>er i<span class=\"__2 _275\"></span>n other co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>preh<span class=\"__2 _275\"></span>ens<span class=\"__2 _275\"></span>ive in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me o<span class=\"__2 _275\"></span>r di<span class=\"__2 _275\"></span>rectly i<span class=\"__2 _275\"></span>n eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y as a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate.<span class=\"__2 _2cc\"> </span>Deferre<span class=\"__2 _275\"></span>d tax<span class=\"__2 _2cc\"> </span>Defe<span class=\"__2 _275\"></span>rred tax is provid<span class=\"__2 _275\"></span>ed us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y meth<span class=\"__2 _275\"></span>od on a<span class=\"__2 _275\"></span>ll tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>es at th<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g date whi<span class=\"__2 _275\"></span>ch is d<span class=\"__2 _275\"></span>e\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d as th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span><span class=\"__2 _2cc\">diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e betwe<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e tax bas<span class=\"__2 _275\"></span>es of as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>ir ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unts i<span class=\"__2 _275\"></span>n the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>l statements<span class=\"__2 _275\"></span>. Defe<span class=\"__2 _275\"></span>rred tax<span class=\"__2 _2cc\"> </span>ass<span class=\"__2 _275\"></span>ets and l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>re not subj<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t to disco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g an<span class=\"__2 _275\"></span>d are me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the tax rates that are expe<span class=\"__2 _275\"></span>cted to appl<span class=\"__2 _275\"></span>y in th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>n the a<span class=\"__2 _275\"></span>sset is rea<span class=\"__2 _275\"></span>lis<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>r the l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y is set<span class=\"__2 _275\"></span>tle<span class=\"__2 _275\"></span>d, ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n tax rat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>s tha<span class=\"__2 _275\"></span>t ha<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n en<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>ted or s<span class=\"__2 _275\"></span>ubstantia<span class=\"__2 _275\"></span>lly e<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>cted<span class=\"__2 _2cc\"> </span>by the en<span class=\"__2 _275\"></span>d of the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Defe<span class=\"__2 _275\"></span>rred tax lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>re recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d for a<span class=\"__2 _275\"></span>ll taxabl<span class=\"__2 _275\"></span>e temp<span class=\"__2 _275\"></span>orar<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ifferen</span><span class=\"__2 _275\"></span>ces except for th<span class=\"__2 _275\"></span>e fol<span class=\"__2 _275\"></span>lowi<span class=\"__2 _275\"></span>ng:<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re the defe<span class=\"__2 _275\"></span>rred tax lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y ari<span class=\"__2 _275\"></span>ses f<span class=\"__2 _275\"></span>rom the i<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>al reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n of go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll o<span class=\"__2 _275\"></span>r the in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>l reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ition of a<span class=\"__2 _275\"></span>n as<span class=\"__2 _275\"></span>set or a li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ty i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span></span>a transac<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n that i<span class=\"__2 _275\"></span>s not a bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">d affec</span><span class=\"__2 _275\"></span>ts ne<span class=\"__2 _275\"></span>ith<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting p<span class=\"__2 _275\"></span>ro\ufb01t no<span class=\"__2 _275\"></span>r the taxab<span class=\"__2 _275\"></span>le pro\ufb01t o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s at th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>tim<span class=\"__2 _275\"></span>e of the<span class=\"__2 _275\"></span> transa<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on; an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re, in respe<span class=\"__2 _275\"></span>ct of taxable tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>es as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted with investm<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n sub<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>ries a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ates, the ti<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ng of<span class=\"__2 _2cc\"> </span></span>the reversal of th<span class=\"__2 _275\"></span>e temp<span class=\"__2 _275\"></span>orar<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">iffe</span><span class=\"__2 _275\"></span>rence i<span class=\"__2 _275\"></span>s sub<span class=\"__2 _275\"></span>jec<span class=\"__2 _275\"></span>t to control by the Grou<span class=\"__2 _275\"></span>p an<span class=\"__2 _275\"></span>d it is p<span class=\"__2 _275\"></span>robab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span>at reversa<span class=\"__2 _275\"></span>l will n<span class=\"__2 _275\"></span>ot oc<span class=\"__2 _275\"></span>cur i<span class=\"__2 _275\"></span>n the<span class=\"__2 _275\"></span> foreseeable future.<span class=\"__2 _2cc\"> </span>Defe<span class=\"__2 _275\"></span>rred tax assets a<span class=\"__2 _275\"></span>re r<span class=\"__2 _276\"></span>eco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t of all d<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tib<span class=\"__2 _275\"></span>le temp<span class=\"__2 _275\"></span>orar<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">iffe</span><span class=\"__2 _275\"></span>rence<span class=\"__2 _275\"></span>s, ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>y-<span class=\"__2 _277\"></span>fo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ward of unu<span class=\"__2 _275\"></span>sed tax cred<span class=\"__2 _275\"></span>its a<span class=\"__2 _275\"></span>nd<span class=\"__2 _2cc\"> </span>un<span class=\"__2 _275\"></span>use<span class=\"__2 _275\"></span>d tax loss<span class=\"__2 _275\"></span>es to the extent tha<span class=\"__2 _275\"></span>t it is p<span class=\"__2 _275\"></span>roba<span class=\"__2 _275\"></span>ble th<span class=\"__2 _275\"></span>at taxabl<span class=\"__2 _275\"></span>e pro\ufb01ts wi<span class=\"__2 _275\"></span>ll b<span class=\"__2 _275\"></span>e avai<span class=\"__2 _275\"></span>lab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>ins<span class=\"__2 _275\"></span>t whi<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ch to offset th</span><span class=\"__2 _275\"></span>ese<span class=\"__2 _275\"></span> items e<span class=\"__2 _277\"></span>xcept:<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re the defe<span class=\"__2 _275\"></span>rred tax asset a<span class=\"__2 _275\"></span>rise<span class=\"__2 _275\"></span>s from th<span class=\"__2 _275\"></span>e in<span class=\"__2 _275\"></span>itial rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on of an a<span class=\"__2 _275\"></span>sset o<span class=\"__2 _275\"></span>r a lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y in a tran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion th<span class=\"__2 _275\"></span>at i<span class=\"__2 _275\"></span>s not a bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span></span>com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffec</span><span class=\"__2 _275\"></span>ts ne<span class=\"__2 _275\"></span>ith<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting p<span class=\"__2 _275\"></span>ro\ufb01t no<span class=\"__2 _275\"></span>r the taxabl<span class=\"__2 _275\"></span>e pro\ufb01t o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s at the ti<span class=\"__2 _275\"></span>me of th<span class=\"__2 _275\"></span>e transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n; an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re, in respe<span class=\"__2 _275\"></span>ct of de<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>ctib<span class=\"__2 _275\"></span>le tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diff</span><span class=\"__2 _275\"></span>eren<span class=\"__2 _275\"></span>ces as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted with investm<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n su<span class=\"__2 _275\"></span>bsid<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>ries a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ates, a defe<span class=\"__2 _275\"></span>rred<span class=\"__2 _2cc\"> </span></span>tax asset is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d on<span class=\"__2 _275\"></span>ly if i<span class=\"__2 _275\"></span>t is prob<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span>at the d<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>ctib<span class=\"__2 _275\"></span>le tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e will reverse i<span class=\"__2 _275\"></span>n the fo<span class=\"__2 _275\"></span>resee<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d that s<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">uffi</span><span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>nt taxable p<span class=\"__2 _275\"></span>ro\ufb01ts will b<span class=\"__2 _275\"></span>e ava<span class=\"__2 _275\"></span>ila<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ag<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>st wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h the tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e can b<span class=\"__2 _275\"></span>e util<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d.<span class=\"__2 _2cc\"> </span>The c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unts of defe<span class=\"__2 _275\"></span>rred tax ass<span class=\"__2 _275\"></span>ets are re<span class=\"__2 _276\"></span>viewe<span class=\"__2 _275\"></span>d at ea<span class=\"__2 _275\"></span>ch rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate and a<span class=\"__2 _275\"></span>re reduc<span class=\"__2 _275\"></span>ed to the extent th<span class=\"__2 _275\"></span>at it is n<span class=\"__2 _275\"></span>o<span class=\"__2 _2cc\"> </span>lon<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>er prob<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span>at s<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">uffic</span><span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>nt taxable pro\ufb01ts wo<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>d be a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le to allow a<span class=\"__2 _275\"></span>ll or p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t of th<span class=\"__2 _275\"></span>e defe<span class=\"__2 _275\"></span>rred tax ass<span class=\"__2 _275\"></span>et to be utilis<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>PROPERT<span class=\"__2 _275\"></span>Y<span class=\"__2 _282\"></span>, PLANT AND EQUIPM<span class=\"__2 _275\"></span>ENT<span class=\"__2 _2cc\"> </span>Proper<span class=\"__2 _279\"></span>ty, plant an<span class=\"__2 _275\"></span>d e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>re stat<span class=\"__2 _276\"></span>ed at c<span class=\"__2 _275\"></span>ost l<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>ccu<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ula<span class=\"__2 _275\"></span>ted dep<span class=\"__2 _275\"></span>reci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d ac<span class=\"__2 _275\"></span>cum<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>De<span class=\"__2 _275\"></span>preci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>d on a strai<span class=\"__2 _275\"></span>ght<span class=\"__2 _277\"></span>-line b<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>is at th<span class=\"__2 _275\"></span>e rates st<span class=\"__2 _276\"></span>ated be<span class=\"__2 _275\"></span>low, which a<span class=\"__2 _275\"></span>re estim<span class=\"__2 _275\"></span>ated to r<span class=\"__2 _276\"></span>ed<span class=\"__2 _275\"></span>uce e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h item of<span class=\"__2 _2cc\"> </span>prope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>uip<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent to its residu<span class=\"__2 _275\"></span>al va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e level by the e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>d of its usef<span class=\"__2 _275\"></span>ul l<span class=\"__2 _275\"></span>ife.<span class=\"__2 _2cc\"> </span>Annual Rat<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span>Fr<span class=\"__2 _276\"></span>eehold buildings<span class=\"__2 _476\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2%<span class=\"__2 _2cc\"> </span></span></span>Plant and machinery <span class=\"__2 _525\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">5% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span>Cylinders<span class=\"__2 _526\"> </span><span class=\"ls26_1 ws1_2\"><span class=\"__2 _2cc\">62\u20443% \u2013 10%<span class=\"__2 _2cc\"> </span></span></span>Mot<span class=\"__2 _277\"></span>or vehicles<span class=\"__2 _485\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">10% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span>Fixtur<span class=\"__2 _276\"></span>es, \ufb01t<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">tings &amp; office equipment</span><span class=\"__2 _527\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">10% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span>5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>Land i<span class=\"__2 _275\"></span>s not de<span class=\"__2 _275\"></span>prec<span class=\"__2 _275\"></span>iated<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e residu<span class=\"__2 _275\"></span>al va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d usef<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>l lives of p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>lant a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ip<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt are reviewed, an<span class=\"__2 _275\"></span>d a<span class=\"__2 _275\"></span>djus<span class=\"__2 _275\"></span>ted if<span class=\"__2 _2cc\"> </span>app<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate, at eac<span class=\"__2 _275\"></span>h repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te.<span class=\"__2 _2cc\"> </span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 36 I<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt of As<span class=\"__2 _275\"></span>sets, the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of items of p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ty, plant a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt are reviewed<span class=\"__2 _2cc\"> </span>at ea<span class=\"__2 _275\"></span>ch rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate t<span class=\"__2 _276\"></span>o determi<span class=\"__2 _275\"></span>ne wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r the<span class=\"__2 _275\"></span>re is any in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span>. An im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>s is reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>never<span class=\"__2 _275\"></span> the ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of an as<span class=\"__2 _275\"></span>set or its c<span class=\"__2 _275\"></span>ash-ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rating u<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>t exceed<span class=\"__2 _275\"></span>s its recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt.<span class=\"__2 _2cc\"> </span>Im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent l<span class=\"__2 _275\"></span>osse<span class=\"__2 _275\"></span>s are recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent. Fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g the reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n of an im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>s, the d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>reci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>ch<span class=\"__2 _275\"></span>arge ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e to the asset o<span class=\"__2 _275\"></span>r cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>it is a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>sted prosp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>tivel<span class=\"__2 _275\"></span>y to systemati<span class=\"__2 _275\"></span>cal<span class=\"__2 _275\"></span>ly al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cate the revise<span class=\"__2 _275\"></span>d ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span> am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt, net of any resid<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l valu<span class=\"__2 _275\"></span>e, over the rem<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>g us<span class=\"__2 _275\"></span>efu<span class=\"__2 _275\"></span>l life.<span class=\"__2 _2cc\"> </span>Su<span class=\"__2 _275\"></span>bseq<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ent cos<span class=\"__2 _275\"></span>ts are in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n an as<span class=\"__2 _275\"></span>set<span class=\"__2 _275\"></span>\u2019s carr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt o<span class=\"__2 _275\"></span>r recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>s a se<span class=\"__2 _275\"></span>parate ass<span class=\"__2 _275\"></span>et, as app<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate, onl<span class=\"__2 _275\"></span>y whe<span class=\"__2 _275\"></span>n it is<span class=\"__2 _275\"></span> proba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e tha<span class=\"__2 _275\"></span>t fu<span class=\"__2 _275\"></span>ture ec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>ic b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01ts as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted with the i<span class=\"__2 _275\"></span>tem will \ufb02<span class=\"__2 _275\"></span>ow to the Group a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e cos<span class=\"__2 _275\"></span>t of the rep<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ced i<span class=\"__2 _275\"></span>tem can<span class=\"__2 _2cc\"> </span>be m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sured rel<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>bly. All othe<span class=\"__2 _275\"></span>r repa<span class=\"__2 _275\"></span>ir an<span class=\"__2 _275\"></span>d m<span class=\"__2 _275\"></span>ainten<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce cos<span class=\"__2 _275\"></span>ts are ch<span class=\"__2 _275\"></span>arge<span class=\"__2 _275\"></span>d to the Inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al pe<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>od<span class=\"__2 _2cc\"> </span>in wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>ey are in<span class=\"__2 _275\"></span>cur<span class=\"__2 _275\"></span>red.<span class=\"__2 _2cc\"> </span>Bo<span class=\"__2 _275\"></span>rrowing c<span class=\"__2 _275\"></span>osts d<span class=\"__2 _275\"></span>irectl<span class=\"__2 _275\"></span>y at<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utabl<span class=\"__2 _275\"></span>e to the con<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n of prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span>, pl<span class=\"__2 _275\"></span>ant an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>re capitali<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>s pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of the c<span class=\"__2 _275\"></span>ost of<span class=\"__2 _2cc\"> </span>those assets.<span class=\"__2 _2cc\"> </span>INV<span class=\"__2 _276\"></span>EST<span class=\"__2 _277\"></span>M<span class=\"__2 _275\"></span>ENT<span class=\"__2 _276\"></span>S IN<span class=\"__2 _277\"></span> SUBSIDIAR<span class=\"__2 _277\"></span>Y<span class=\"__2 _277\"></span> U<span class=\"__2 _275\"></span>NDERT<span class=\"__2 _277\"></span>AKIN<span class=\"__2 _276\"></span>GS<span class=\"__2 _277\"></span> Investm<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n sub<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>iar<span class=\"__2 _275\"></span>ies a<span class=\"__2 _275\"></span>re stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>d at c<span class=\"__2 _275\"></span>ost l<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>ny acc<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>re re<span class=\"__2 _276\"></span>viewe<span class=\"__2 _275\"></span>d for im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ir<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt if the<span class=\"__2 _275\"></span>re are<span class=\"__2 _2cc\"> </span>in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns th<span class=\"__2 _275\"></span>at the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g val<span class=\"__2 _275\"></span>ue m<span class=\"__2 _275\"></span>ay n<span class=\"__2 _275\"></span>ot be recoverab<span class=\"__2 _275\"></span>le.<span class=\"__2 _2cc\"> </span>BUSIN<span class=\"__2 _275\"></span>ESS C<span class=\"__2 _277\"></span>OMB<span class=\"__2 _275\"></span>INA<span class=\"__2 _277\"></span>TIONS<span class=\"__2 _2cc\"> </span>Bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s are acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted for usi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on m<span class=\"__2 _275\"></span>etho<span class=\"__2 _275\"></span>d. I<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>nti\ufb01a<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets acq<span class=\"__2 _275\"></span>uired a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ent li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>iliti<span class=\"__2 _275\"></span>es as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d in a b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>s co<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n are me<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>red in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>ir fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>es at th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on d<span class=\"__2 _275\"></span>ate. The<span class=\"__2 _275\"></span> cost of a<span class=\"__2 _275\"></span>n acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n is m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>red as the a<span class=\"__2 _275\"></span>gg<span class=\"__2 _275\"></span>regate of the co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eration tran<span class=\"__2 _275\"></span>sfer<span class=\"__2 _275\"></span>red, me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n date fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span>For e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>nati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>, the a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>irer m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sures th<span class=\"__2 _275\"></span>e no<span class=\"__2 _275\"></span>n-controll<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g interest in th<span class=\"__2 _275\"></span>e acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ree eith<span class=\"__2 _275\"></span>er a<span class=\"__2 _275\"></span>t fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e or at th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>propo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>te share of the a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uiree\u2019s ide<span class=\"__2 _275\"></span>nti\ufb01<span class=\"__2 _275\"></span>abl<span class=\"__2 _275\"></span>e n<span class=\"__2 _275\"></span>et assets<span class=\"__2 _275\"></span>. Acq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n costs a<span class=\"__2 _275\"></span>re expen<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>s in<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>rred.<span class=\"__2 _2cc\"> </span>Whe<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uires a b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>s, it a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>s the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate clas<span class=\"__2 _275\"></span>si\ufb01<span class=\"__2 _275\"></span>cati<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on in a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>rdan<span class=\"__2 _275\"></span>ce with th<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>ntractua<span class=\"__2 _275\"></span>l terms<span class=\"__2 _275\"></span>, eco<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>c ci<span class=\"__2 _275\"></span>rcums<span class=\"__2 _275\"></span>tances a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>nt co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns as a<span class=\"__2 _275\"></span>t the a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span> d<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>te.<span class=\"__2 _275\"></span> If the b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>ss co<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is a<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>ieved in s<span class=\"__2 _275\"></span>tages<span class=\"__2 _275\"></span>, the a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate fair val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>irer\u2019s previo<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>ly he<span class=\"__2 _275\"></span>ld e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y interest<span class=\"__2 _2cc\"> </span>in the a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ree is reme<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured to fair val<span class=\"__2 _275\"></span>ue a<span class=\"__2 _275\"></span>t the a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate throug<span class=\"__2 _275\"></span>h the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent.<span class=\"__2 _2cc\"> </span>Any co<span class=\"__2 _275\"></span>nting<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n to be transferred by th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qui<span class=\"__2 _275\"></span>rer wil<span class=\"__2 _275\"></span>l be reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d at fai<span class=\"__2 _275\"></span>r val<span class=\"__2 _275\"></span>ue at th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on d<span class=\"__2 _275\"></span>ate. The fa<span class=\"__2 _275\"></span>ir<span class=\"__2 _2cc\"> </span>valu<span class=\"__2 _275\"></span>e of conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ent co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>ide<span class=\"__2 _275\"></span>ration i<span class=\"__2 _275\"></span>s arr<span class=\"__2 _275\"></span>ived at th<span class=\"__2 _275\"></span>roug<span class=\"__2 _275\"></span>h dis<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g the exp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt to present val<span class=\"__2 _275\"></span>ue. S<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>eq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span>ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>es to the fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of the c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>ent co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h is de<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d to be an as<span class=\"__2 _275\"></span>set or li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ilit<span class=\"__2 _275\"></span>y w<span class=\"__2 _275\"></span>ill b<span class=\"__2 _275\"></span>e recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n the<span class=\"__2 _275\"></span> Income St<span class=\"__2 _277\"></span>at<span class=\"__2 _277\"></span>ement.<span class=\"__2 _2cc\"> </span>Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll is i<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at c<span class=\"__2 _275\"></span>ost b<span class=\"__2 _275\"></span>ein<span class=\"__2 _275\"></span>g th<span class=\"__2 _275\"></span>e excess of the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e ag<span class=\"__2 _275\"></span>grega<span class=\"__2 _275\"></span>te of the con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n transfe<span class=\"__2 _275\"></span>rred an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>the am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d for n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntrollin<span class=\"__2 _275\"></span>g interest over th<span class=\"__2 _275\"></span>e net id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>ired a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d. I<span class=\"__2 _275\"></span>f this<span class=\"__2 _275\"></span> con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n is l<span class=\"__2 _275\"></span>ower tha<span class=\"__2 _275\"></span>n the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e net as<span class=\"__2 _275\"></span>sets of the s<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>idi<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uired i<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>ase of a b<span class=\"__2 _275\"></span>argai<span class=\"__2 _275\"></span>n pu<span class=\"__2 _275\"></span>rchas<span class=\"__2 _275\"></span>e, the<span class=\"__2 _2cc\"> </span><span class=\"__2 _2cc\">diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e is reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d in the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Statement.<span class=\"__2 _2cc\"> </span>A \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y is rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed in rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n to the no<span class=\"__2 _275\"></span>n-controll<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g sh<span class=\"__2 _275\"></span>areh<span class=\"__2 _275\"></span>old<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>\u2019s option to put it<span class=\"__2 _275\"></span>s sh<span class=\"__2 _275\"></span>areho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ba<span class=\"__2 _275\"></span>ck to the<span class=\"__2 _2cc\"> </span>Group, be<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the fai<span class=\"__2 _275\"></span>r val<span class=\"__2 _275\"></span>ue of the e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ate of am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts pa<span class=\"__2 _275\"></span>yabl<span class=\"__2 _275\"></span>e to acqu<span class=\"__2 _275\"></span>ire the n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntrollin<span class=\"__2 _275\"></span>g interest. T<span class=\"__2 _275\"></span>he \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial l<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y is<span class=\"__2 _2cc\"> </span>in<span class=\"__2 _275\"></span>clu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n related l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e dis<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ent is u<span class=\"__2 _275\"></span>nwoun<span class=\"__2 _275\"></span>d as a<span class=\"__2 _275\"></span>n interest ch<span class=\"__2 _275\"></span>arge i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent<span class=\"__2 _2cc\"> </span>over the l<span class=\"__2 _275\"></span>ife of the o<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>. S<span class=\"__2 _275\"></span>ubse<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es to the \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ty a<span class=\"__2 _275\"></span>re recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span>GOODWILL<span class=\"__2 _2cc\"> </span>Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll ar<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>ng in res<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ct of ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>eted prio<span class=\"__2 _275\"></span>r to 1 Apri<span class=\"__2 _275\"></span>l 20<span class=\"__2 _275\"></span>04 (be<span class=\"__2 _275\"></span>ing th<span class=\"__2 _275\"></span>e transi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate to IFRS) is in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed at i<span class=\"__2 _275\"></span>ts<span class=\"__2 _2cc\"> </span>carr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt, whi<span class=\"__2 _275\"></span>ch e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ates to its net boo<span class=\"__2 _275\"></span>k val<span class=\"__2 _275\"></span>ue reco<span class=\"__2 _275\"></span>rded u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er p<span class=\"__2 _275\"></span>revio<span class=\"__2 _275\"></span>us GA<span class=\"__2 _275\"></span>AP<span class=\"__2 _277\"></span>. In ac<span class=\"__2 _275\"></span>corda<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e with IFR<span class=\"__2 _275\"></span>S 1, th<span class=\"__2 _275\"></span>e acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting<span class=\"__2 _275\"></span> treatme<span class=\"__2 _275\"></span>nt of bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>nati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tak<span class=\"__2 _276\"></span>en pr<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>r to the transitio<span class=\"__2 _275\"></span>n da<span class=\"__2 _275\"></span>te was not recon<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered a<span class=\"__2 _275\"></span>nd g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>cea<span class=\"__2 _275\"></span>sed w<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ith effec</span><span class=\"__2 _275\"></span>t from th<span class=\"__2 _275\"></span>e transi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate.<span class=\"__2 _2cc\"> </span>Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll on a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns is i<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly m<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>ured a<span class=\"__2 _275\"></span>s the excess of th<span class=\"__2 _275\"></span>e fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>id fo<span class=\"__2 _275\"></span>r the b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>ss co<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>pl<span class=\"__2 _275\"></span>us any n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntrollin<span class=\"__2 _275\"></span>g interest, over th<span class=\"__2 _275\"></span>e net fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of the i<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>nti\ufb01a<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets, lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>litie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ent li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties<span class=\"__2 _275\"></span>. Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll<span class=\"__2 _2cc\"> </span>acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>red in a b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>s co<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cated, f<span class=\"__2 _275\"></span>rom the a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uisi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate to the cash-ge<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g uni<span class=\"__2 _275\"></span>ts or g<span class=\"__2 _275\"></span>roups of<span class=\"__2 _2cc\"> </span>cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>its tha<span class=\"__2 _275\"></span>t are expe<span class=\"__2 _275\"></span>cted to ben<span class=\"__2 _275\"></span>e\ufb01t f<span class=\"__2 _275\"></span>rom the b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>ss co<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n in wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h the g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill a<span class=\"__2 _275\"></span>rose.<span class=\"__2 _2cc\"> </span>Fol<span class=\"__2 _275\"></span>lowin<span class=\"__2 _275\"></span>g in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>l recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>, go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll is m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>red at cos<span class=\"__2 _275\"></span>t les<span class=\"__2 _275\"></span>s any a<span class=\"__2 _275\"></span>ccu<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>lated i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>. Go<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>will i<span class=\"__2 _275\"></span>s reviewed for<span class=\"__2 _275\"></span> im<span class=\"__2 _275\"></span>pai<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ent an<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lly o<span class=\"__2 _275\"></span>r mo<span class=\"__2 _275\"></span>re frequ<span class=\"__2 _275\"></span>entl<span class=\"__2 _275\"></span>y if events or c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es in c<span class=\"__2 _275\"></span>ircum<span class=\"__2 _275\"></span>stanc<span class=\"__2 _275\"></span>es in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>cate that th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng val<span class=\"__2 _275\"></span>ue m<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>y be im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>aired<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>The c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt of go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll in res<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ct of as<span class=\"__2 _275\"></span>soc<span class=\"__2 _275\"></span>iates, n<span class=\"__2 _275\"></span>et of any im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent, is i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in i<span class=\"__2 _275\"></span>nvestme<span class=\"__2 _275\"></span>nts in a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ates und<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span> the e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y meth<span class=\"__2 _275\"></span>od in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p B<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Sh<span class=\"__2 _275\"></span>eet.<span class=\"__2 _2cc\"> </span>Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll is s<span class=\"__2 _275\"></span>ubje<span class=\"__2 _275\"></span>ct to im<span class=\"__2 _275\"></span>pai<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ent testin<span class=\"__2 _275\"></span>g on a<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>al b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d at any tim<span class=\"__2 _275\"></span>e d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r if an in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>cator of im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt is<span class=\"__2 _2cc\"> </span>con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered to exist; th<span class=\"__2 _275\"></span>e go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt tests are und<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>taken at a co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>istent tim<span class=\"__2 _275\"></span>e in e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h ann<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>al p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>. Im<span class=\"__2 _275\"></span>pai<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ent is<span class=\"__2 _275\"></span> determi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d by ass<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>ing th<span class=\"__2 _275\"></span>e recoverab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt of th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>it to whic<span class=\"__2 _275\"></span>h the g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill rel<span class=\"__2 _275\"></span>ates. Wh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>re the<span class=\"__2 _2cc\"> </span>recoverabl<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of the ca<span class=\"__2 _275\"></span>sh-ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rating u<span class=\"__2 _275\"></span>nit i<span class=\"__2 _275\"></span>s les<span class=\"__2 _275\"></span>s tha<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt, an im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt loss i<span class=\"__2 _275\"></span>s recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed<span class=\"__2 _275\"></span>. Im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span>los<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>risi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>n respe<span class=\"__2 _275\"></span>ct of g<span class=\"__2 _275\"></span>ood<span class=\"__2 _275\"></span>will a<span class=\"__2 _275\"></span>re not reversed fol<span class=\"__2 _275\"></span>lowi<span class=\"__2 _275\"></span>ng reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n.<span class=\"__2 _2cc\"> </span>Whe<span class=\"__2 _275\"></span>re a subs<span class=\"__2 _275\"></span>idi<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>s sol<span class=\"__2 _275\"></span>d, any g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l aris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g on a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>, net of any i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts, is i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the p<span class=\"__2 _275\"></span>ro\ufb01t or<span class=\"__2 _2cc\"> </span>loss arising<span class=\"__2 _277\"></span> o<span class=\"__2 _275\"></span>n disposal.<span class=\"__2 _2cc\"> </span>Whe<span class=\"__2 _275\"></span>re goo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l form<span class=\"__2 _275\"></span>s pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of a cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>it an<span class=\"__2 _275\"></span>d p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t of the o<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>eration<span class=\"__2 _275\"></span>s with<span class=\"__2 _275\"></span>in th<span class=\"__2 _275\"></span>at un<span class=\"__2 _275\"></span>it are di<span class=\"__2 _275\"></span>spo<span class=\"__2 _275\"></span>sed of, the go<span class=\"__2 _275\"></span>odw<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span> ass<span class=\"__2 _275\"></span>oci<span class=\"__2 _275\"></span>ated with th<span class=\"__2 _275\"></span>e op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n dis<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>sed of i<span class=\"__2 _275\"></span>s in<span class=\"__2 _275\"></span>clu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt of th<span class=\"__2 _275\"></span>e op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n whe<span class=\"__2 _275\"></span>n determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ing th<span class=\"__2 _275\"></span>e g<span class=\"__2 _275\"></span>ain o<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span>los<span class=\"__2 _275\"></span>s on d<span class=\"__2 _275\"></span>isp<span class=\"__2 _275\"></span>osa<span class=\"__2 _275\"></span>l of the o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>. Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll di<span class=\"__2 _275\"></span>sp<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d of in thi<span class=\"__2 _275\"></span>s circu<span class=\"__2 _275\"></span>mstan<span class=\"__2 _275\"></span>ce is m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>red bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the rel<span class=\"__2 _275\"></span>ative val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s of the<span class=\"__2 _2cc\"> </span>op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n dis<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>ed of an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e propo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of the c<span class=\"__2 _275\"></span>ash-ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rating u<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>t ret<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>INT<span class=\"__2 _277\"></span>AN<span class=\"__2 _275\"></span>GIB<span class=\"__2 _275\"></span>LE ASSETS<span class=\"__2 _2cc\"> </span>Intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>red sep<span class=\"__2 _275\"></span>arately a<span class=\"__2 _275\"></span>re capital<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d at cos<span class=\"__2 _275\"></span>t. Intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>ired in th<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>urs<span class=\"__2 _275\"></span>e of a bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span> com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>re capi<span class=\"__2 _275\"></span>talise<span class=\"__2 _275\"></span>d at fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e be<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the<span class=\"__2 _275\"></span>ir d<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d cos<span class=\"__2 _275\"></span>t as at th<span class=\"__2 _275\"></span>e da<span class=\"__2 _275\"></span>te of acqui<span class=\"__2 _275\"></span>siti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Fol<span class=\"__2 _275\"></span>lowin<span class=\"__2 _275\"></span>g in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>l recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>, intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets whi<span class=\"__2 _275\"></span>ch h<span class=\"__2 _275\"></span>ave a \ufb01n<span class=\"__2 _275\"></span>ite life are ca<span class=\"__2 _275\"></span>rrie<span class=\"__2 _275\"></span>d at c<span class=\"__2 _275\"></span>ost l<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>ny app<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ccu<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ted<span class=\"__2 _2cc\"> </span>am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d any ac<span class=\"__2 _275\"></span>cum<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>lated im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>. Wh<span class=\"__2 _275\"></span>ere am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is ch<span class=\"__2 _275\"></span>arge<span class=\"__2 _275\"></span>d on a<span class=\"__2 _275\"></span>ssets with \ufb01<span class=\"__2 _275\"></span>nite li<span class=\"__2 _275\"></span>ves this exp<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>se is<span class=\"__2 _2cc\"> </span>tak<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>n to the In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The a<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets is ca<span class=\"__2 _275\"></span>lcu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ted to writ<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">e off the b</span><span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>k valu<span class=\"__2 _275\"></span>e of intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets over th<span class=\"__2 _275\"></span>eir u<span class=\"__2 _275\"></span>sef<span class=\"__2 _275\"></span>ul li<span class=\"__2 _275\"></span>ves on a<span class=\"__2 _275\"></span> straight<span class=\"__2 _277\"></span>-lin<span class=\"__2 _275\"></span>e ba<span class=\"__2 _275\"></span>sis o<span class=\"__2 _275\"></span>n the a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>n of zero r<span class=\"__2 _276\"></span>esid<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l val<span class=\"__2 _275\"></span>ue. In g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ral, \ufb01ni<span class=\"__2 _275\"></span>te-<span class=\"__2 _276\"></span>live<span class=\"__2 _275\"></span>d intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets are am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>ed over p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>rangi<span class=\"__2 _275\"></span>ng f<span class=\"__2 _275\"></span>rom two to 40 yea<span class=\"__2 _275\"></span>rs, d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n the n<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>re of the intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>et.<span class=\"__2 _2cc\"> </span>The c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt of \ufb01n<span class=\"__2 _275\"></span>ite-lived intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets are reviewed fo<span class=\"__2 _275\"></span>r in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>ators of im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent at e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g date an<span class=\"__2 _275\"></span>d are<span class=\"__2 _2cc\"> </span>subj<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t to impa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent testi<span class=\"__2 _275\"></span>ng wh<span class=\"__2 _275\"></span>en events o<span class=\"__2 _275\"></span>r ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s in ci<span class=\"__2 _275\"></span>rcums<span class=\"__2 _275\"></span>tance<span class=\"__2 _275\"></span>s in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>ate that th<span class=\"__2 _275\"></span>e car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s ma<span class=\"__2 _275\"></span>y not be<span class=\"__2 _275\"></span> recoverabl<span class=\"__2 _275\"></span>e. For th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>oses of a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt, ass<span class=\"__2 _275\"></span>ets are group<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>t the l<span class=\"__2 _275\"></span>owest level<span class=\"__2 _275\"></span>s for wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h the<span class=\"__2 _275\"></span>re are sepa<span class=\"__2 _275\"></span>rately<span class=\"__2 _2cc\"> </span>ide<span class=\"__2 _275\"></span>nti\ufb01a<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h \ufb02ows (cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>its).<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup d<span class=\"__2 _275\"></span>oe<span class=\"__2 _275\"></span>s not h<span class=\"__2 _275\"></span>ave any in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>\ufb01n<span class=\"__2 _275\"></span>ite-lived intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets.<span class=\"__2 _2cc\"> </span>INV<span class=\"__2 _276\"></span>ENT<span class=\"__2 _277\"></span>ORIES<span class=\"__2 _2cc\"> </span>Inventorie<span class=\"__2 _275\"></span>s are valu<span class=\"__2 _275\"></span>ed at th<span class=\"__2 _275\"></span>e lowe<span class=\"__2 _275\"></span>r of cost a<span class=\"__2 _275\"></span>nd n<span class=\"__2 _275\"></span>et real<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>ble va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span>Cos<span class=\"__2 _275\"></span>t is determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n a \ufb01rs<span class=\"__2 _275\"></span>t in \ufb01rs<span class=\"__2 _275\"></span>t ou<span class=\"__2 _275\"></span>t bas<span class=\"__2 _275\"></span>is an<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>se of raw materi<span class=\"__2 _275\"></span>als<span class=\"__2 _275\"></span>, bo<span class=\"__2 _275\"></span>ught<span class=\"__2 _277\"></span>-in go<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d expe<span class=\"__2 _275\"></span>nse i<span class=\"__2 _275\"></span>nventories,<span class=\"__2 _275\"></span> com<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>ises p<span class=\"__2 _275\"></span>urch<span class=\"__2 _275\"></span>ase p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>e pl<span class=\"__2 _275\"></span>us trans<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t an<span class=\"__2 _275\"></span>d ha<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>lin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>sts le<span class=\"__2 _275\"></span>ss trade d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d sub<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ies<span class=\"__2 _275\"></span>. Cos<span class=\"__2 _275\"></span>t, in th<span class=\"__2 _275\"></span>e case of p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts<span class=\"__2 _275\"></span> ma<span class=\"__2 _275\"></span>nufa<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>red by the Grou<span class=\"__2 _275\"></span>p, cons<span class=\"__2 _275\"></span>ists of d<span class=\"__2 _275\"></span>irect m<span class=\"__2 _275\"></span>ateri<span class=\"__2 _275\"></span>al an<span class=\"__2 _275\"></span>d la<span class=\"__2 _275\"></span>bo<span class=\"__2 _275\"></span>ur c<span class=\"__2 _275\"></span>osts togeth<span class=\"__2 _275\"></span>er wi<span class=\"__2 _275\"></span>th the relevant p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n overh<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>ds<span class=\"__2 _2cc\"> </span>bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n no<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>al l<span class=\"__2 _275\"></span>evels of ac<span class=\"__2 _275\"></span>tivi<span class=\"__2 _275\"></span>ty. Net reali<span class=\"__2 _275\"></span>sab<span class=\"__2 _275\"></span>le val<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e represents th<span class=\"__2 _275\"></span>e es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>ted sel<span class=\"__2 _275\"></span>lin<span class=\"__2 _275\"></span>g pr<span class=\"__2 _275\"></span>ice l<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>osts to com<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>etion a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> appropriat<span class=\"__2 _277\"></span>e selling and distribut<span class=\"__2 _277\"></span>io<span class=\"__2 _275\"></span>n costs.<span class=\"__2 _2cc\"> </span>Provisio<span class=\"__2 _275\"></span>n is ma<span class=\"__2 _275\"></span>de, wh<span class=\"__2 _275\"></span>ere n<span class=\"__2 _275\"></span>ece<span class=\"__2 _275\"></span>ssa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, fo<span class=\"__2 _275\"></span>r sl<span class=\"__2 _275\"></span>ow movi<span class=\"__2 _275\"></span>ng, o<span class=\"__2 _275\"></span>bso<span class=\"__2 _275\"></span>lete and d<span class=\"__2 _275\"></span>efec<span class=\"__2 _275\"></span>tive inventori<span class=\"__2 _275\"></span>es.<span class=\"__2 _2cc\"> </span>FINAN<span class=\"__2 _275\"></span>CIAL INSTRUME<span class=\"__2 _275\"></span>NTS<span class=\"__2 _2cc\"> </span>A \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l in<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup b<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>es a pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y to its contractu<span class=\"__2 _275\"></span>al p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al as<span class=\"__2 _275\"></span>sets are<span class=\"__2 _2cc\"> </span>de<span class=\"__2 _275\"></span>recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s contractua<span class=\"__2 _275\"></span>l rig<span class=\"__2 _275\"></span>hts to the cas<span class=\"__2 _275\"></span>h \ufb02ows from th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al as<span class=\"__2 _275\"></span>sets expi<span class=\"__2 _275\"></span>re, are e<span class=\"__2 _276\"></span>xti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>d, o<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span>transfer<span class=\"__2 _275\"></span>red to a third par<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y. Fina<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>al l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>re dereco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s oblig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>ontracts expi<span class=\"__2 _275\"></span>re,<span class=\"__2 _2cc\"> </span>are<span class=\"__2 _277\"></span> discharged, or c<span class=\"__2 _276\"></span>ancelled.<span class=\"__2 _2cc\"> </span>TR<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>D<span class=\"__2 _275\"></span>E A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D OTH<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>R R<span class=\"__2 _275\"></span>EC<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>VAB<span class=\"__2 _275\"></span>LE<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>rade a<span class=\"__2 _275\"></span>nd othe<span class=\"__2 _275\"></span>r rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les a<span class=\"__2 _275\"></span>re recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>t fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d sub<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sured a<span class=\"__2 _275\"></span>t am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>ed co<span class=\"__2 _275\"></span>st us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the<span class=\"__2 _2cc\"> </span><span class=\"__2 _2cc\">effec</span><span class=\"__2 _275\"></span>tive interest meth<span class=\"__2 _275\"></span>od l<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>llowa<span class=\"__2 _275\"></span>nce fo<span class=\"__2 _275\"></span>r im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span>An al<span class=\"__2 _275\"></span>lowan<span class=\"__2 _275\"></span>ce fo<span class=\"__2 _275\"></span>r im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent of trade rec<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>es is es<span class=\"__2 _275\"></span>tabli<span class=\"__2 _275\"></span>sh<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on b<span class=\"__2 _275\"></span>oth expec<span class=\"__2 _275\"></span>ted credit l<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ses an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>avai<span class=\"__2 _275\"></span>lab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span>at th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p will n<span class=\"__2 _275\"></span>ot be a<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e to colle<span class=\"__2 _275\"></span>ct a<span class=\"__2 _275\"></span>ll am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unts d<span class=\"__2 _275\"></span>ue a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>rding to the o<span class=\"__2 _275\"></span>rig<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>al terms of th<span class=\"__2 _275\"></span>e rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">l diffi</span><span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>lties of th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>btor<span class=\"__2 _277\"></span>, prob<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ilit<span class=\"__2 _275\"></span>y th<span class=\"__2 _275\"></span>at th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>btor will enter b<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>kru<span class=\"__2 _275\"></span>ptcy or \ufb01na<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l reorgan<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>, an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>defa<span class=\"__2 _275\"></span>ult in p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ents are co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>red in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>ators tha<span class=\"__2 _275\"></span>t the trad<span class=\"__2 _275\"></span>e recei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>e is im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>aired<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of the a<span class=\"__2 _275\"></span>llowan<span class=\"__2 _275\"></span>ce i<span class=\"__2 _275\"></span>s the<span class=\"__2 _2cc\"> </span><span class=\"__2 _2cc\">diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e betwe<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>set<span class=\"__2 _275\"></span>\u2019s carr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ted fut<span class=\"__2 _275\"></span>ure cas<span class=\"__2 _275\"></span>h \ufb02ows. T<span class=\"__2 _275\"></span>he a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>all<span class=\"__2 _275\"></span>owanc<span class=\"__2 _275\"></span>e is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement.<span class=\"__2 _2cc\"> </span>5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>The G<span class=\"__2 _275\"></span>roup d<span class=\"__2 _275\"></span>erec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>es a rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le o<span class=\"__2 _275\"></span>nly w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>n the co<span class=\"__2 _275\"></span>ntractu<span class=\"__2 _275\"></span>al ri<span class=\"__2 _275\"></span>ghts to the cas<span class=\"__2 _275\"></span>h \ufb02ows f<span class=\"__2 _275\"></span>rom the rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le exp<span class=\"__2 _275\"></span>ire, or wh<span class=\"__2 _275\"></span>en it<span class=\"__2 _275\"></span> transfer<span class=\"__2 _275\"></span>s the rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>nd s<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>tantiall<span class=\"__2 _275\"></span>y all of th<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>ks an<span class=\"__2 _275\"></span>d rewar<span class=\"__2 _276\"></span>ds of owne<span class=\"__2 _275\"></span>rsh<span class=\"__2 _275\"></span>ip of th<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>et to another e<span class=\"__2 _275\"></span>ntit<span class=\"__2 _275\"></span>y. The Group<span class=\"__2 _275\"></span> app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>es several tests to receiva<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rchas<span class=\"__2 _275\"></span>e agree<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ents to determin<span class=\"__2 _275\"></span>e wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r de<span class=\"__2 _275\"></span>recog<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on is a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate or not. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>se tests<span class=\"__2 _2cc\"> </span>are app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed to the enti<span class=\"__2 _275\"></span>re por<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>fol<span class=\"__2 _275\"></span>io of rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les rath<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>an to eac<span class=\"__2 _275\"></span>h in<span class=\"__2 _275\"></span>div<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l recei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>e as th<span class=\"__2 _275\"></span>e recei<span class=\"__2 _275\"></span>vab<span class=\"__2 _275\"></span>les c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>se \u2018a group<span class=\"__2 _2cc\"> </span>of sim<span class=\"__2 _275\"></span>ila<span class=\"__2 _275\"></span>r as<span class=\"__2 _275\"></span>sets\u2019 in ac<span class=\"__2 _275\"></span>corda<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e with IFR<span class=\"__2 _275\"></span>S 9<span class=\"__2 _277\"></span>. Th<span class=\"__2 _275\"></span>e testin<span class=\"__2 _275\"></span>g proce<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>re inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>des c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n of the fo<span class=\"__2 _275\"></span>llowi<span class=\"__2 _275\"></span>ng; wh<span class=\"__2 _275\"></span>ether th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>arran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt represents a q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lif<span class=\"__2 _279\"></span>yi<span class=\"__2 _275\"></span>ng trans<span class=\"__2 _275\"></span>fer of as<span class=\"__2 _275\"></span>sets, wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r sub<span class=\"__2 _275\"></span>stantial<span class=\"__2 _275\"></span>ly al<span class=\"__2 _275\"></span>l of the ri<span class=\"__2 _275\"></span>sks an<span class=\"__2 _275\"></span>d rewards of the recei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>transfer<span class=\"__2 _275\"></span>red from th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p an<span class=\"__2 _275\"></span>d wheth<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p has l<span class=\"__2 _275\"></span>ost c<span class=\"__2 _275\"></span>ontrol of the rec<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span>On d<span class=\"__2 _275\"></span>erec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n of a rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e betwe<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>set<span class=\"__2 _275\"></span>\u2019s carr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e su<span class=\"__2 _275\"></span>m of the co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>ide<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span> recei<span class=\"__2 _275\"></span>ved an<span class=\"__2 _275\"></span>d rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e cu<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>lati<span class=\"__2 _275\"></span>ve gai<span class=\"__2 _275\"></span>n or l<span class=\"__2 _275\"></span>oss th<span class=\"__2 _275\"></span>at h<span class=\"__2 _275\"></span>ad b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n other c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>preh<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sive i<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>acc<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated in e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement. F<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>lowin<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ition<span class=\"__2 _275\"></span>, rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>ing f<span class=\"__2 _275\"></span>rom n<span class=\"__2 _275\"></span>on-recou<span class=\"__2 _275\"></span>rse<span class=\"__2 _2cc\"> </span>sal<span class=\"__2 _275\"></span>es are exclu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d from \u2018<span class=\"__2 _275\"></span>T<span class=\"__2 _277\"></span>rade a<span class=\"__2 _275\"></span>nd othe<span class=\"__2 _275\"></span>r rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les\u2019 i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>eet. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup p<span class=\"__2 _275\"></span>resents ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ows aris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g from<span class=\"__2 _2cc\"> </span>no<span class=\"__2 _275\"></span>n-r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>urs<span class=\"__2 _275\"></span>e sal<span class=\"__2 _275\"></span>es as p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t of o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s in the G<span class=\"__2 _275\"></span>roup C<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>h Flow Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent.<span class=\"__2 _2cc\"> </span>TR<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>D<span class=\"__2 _275\"></span>E A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D OTH<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>R PA<span class=\"__2 _277\"></span>Y<span class=\"__2 _277\"></span>AB<span class=\"__2 _279\"></span>LE<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>T<span class=\"__2 _277\"></span>rade a<span class=\"__2 _275\"></span>nd othe<span class=\"__2 _275\"></span>r pa<span class=\"__2 _275\"></span>yab<span class=\"__2 _275\"></span>les a<span class=\"__2 _275\"></span>re initi<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>t fair val<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d sub<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sured a<span class=\"__2 _275\"></span>t am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>ed co<span class=\"__2 _275\"></span>st, wh<span class=\"__2 _275\"></span>ich<span class=\"__2 _275\"></span> app<span class=\"__2 _275\"></span>roximates to fair val<span class=\"__2 _275\"></span>ue g<span class=\"__2 _275\"></span>iven th<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-da<span class=\"__2 _275\"></span>ted natu<span class=\"__2 _275\"></span>re of these l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>CASH AN<span class=\"__2 _275\"></span>D CASH EQ<span class=\"__2 _275\"></span>UIVALENTS<span class=\"__2 _2cc\"> </span>Cas<span class=\"__2 _275\"></span>h an<span class=\"__2 _275\"></span>d cas<span class=\"__2 _275\"></span>h eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>vale<span class=\"__2 _275\"></span>nts com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>rise c<span class=\"__2 _275\"></span>ash a<span class=\"__2 _275\"></span>t ba<span class=\"__2 _275\"></span>nk a<span class=\"__2 _275\"></span>nd in h<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d an<span class=\"__2 _275\"></span>d sh<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _282\"></span>-t<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>rm d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osits w<span class=\"__2 _275\"></span>ith an o<span class=\"__2 _275\"></span>rig<span class=\"__2 _275\"></span>ina<span class=\"__2 _275\"></span>l m<span class=\"__2 _275\"></span>atur<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of three<span class=\"__2 _2cc\"> </span>mont<span class=\"__2 _276\"></span>hs or<span class=\"__2 _276\"></span> less.<span class=\"__2 _2cc\"> </span>For th<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>ose of the G<span class=\"__2 _275\"></span>roup C<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>h Flow Statement, ca<span class=\"__2 _275\"></span>sh an<span class=\"__2 _275\"></span>d ca<span class=\"__2 _275\"></span>sh e<span class=\"__2 _275\"></span>qui<span class=\"__2 _275\"></span>vale<span class=\"__2 _275\"></span>nts co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>st of ca<span class=\"__2 _275\"></span>sh an<span class=\"__2 _275\"></span>d ca<span class=\"__2 _275\"></span>sh eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>vale<span class=\"__2 _275\"></span>nts as<span class=\"__2 _275\"></span> de\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d ab<span class=\"__2 _275\"></span>ove, net of ban<span class=\"__2 _275\"></span>k overdraf<span class=\"__2 _275\"></span>ts.<span class=\"__2 _2cc\"> </span>INT<span class=\"__2 _277\"></span>EREST<span class=\"__2 _277\"></span>-BEARING<span class=\"__2 _277\"></span> LO<span class=\"__2 _277\"></span>ANS A<span class=\"__2 _276\"></span>ND B<span class=\"__2 _276\"></span>ORRO<span class=\"__2 _277\"></span>WING<span class=\"__2 _277\"></span>S<span class=\"__2 _2cc\"> </span>All l<span class=\"__2 _275\"></span>oa<span class=\"__2 _275\"></span>ns an<span class=\"__2 _275\"></span>d b<span class=\"__2 _275\"></span>orrowin<span class=\"__2 _275\"></span>gs are in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>lly rec<span class=\"__2 _275\"></span>orde<span class=\"__2 _275\"></span>d at fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e, net of transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n cos<span class=\"__2 _275\"></span>ts in<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>rred. Lo<span class=\"__2 _275\"></span>ans a<span class=\"__2 _275\"></span>nd b<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>rowings a<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span>sub<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly stated at am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tise<span class=\"__2 _275\"></span>d cost; a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ny diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e bet<span class=\"__2 _275\"></span>ween th<span class=\"__2 _275\"></span>e proc<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>ds (net of transa<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on co<span class=\"__2 _275\"></span>sts) and th<span class=\"__2 _275\"></span>e red<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ption<span class=\"__2 _2cc\"> </span>valu<span class=\"__2 _275\"></span>e is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement over th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d of the b<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>rowings u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g the e<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffecti</span><span class=\"__2 _275\"></span>ve interest meth<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>LEAS<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup e<span class=\"__2 _275\"></span>nters le<span class=\"__2 _275\"></span>ases fo<span class=\"__2 _275\"></span>r a rang<span class=\"__2 _275\"></span>e of ass<span class=\"__2 _275\"></span>ets, pri<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ip<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y rela<span class=\"__2 _275\"></span>ting to prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y. These p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y le<span class=\"__2 _275\"></span>ases h<span class=\"__2 _275\"></span>ave var<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g terms a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> renewal ri<span class=\"__2 _275\"></span>ghts, i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>ic rent reviews lin<span class=\"__2 _275\"></span>ked with in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ces<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p also l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>ses m<span class=\"__2 _275\"></span>otor vehic<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s, pl<span class=\"__2 _275\"></span>ant, m<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>hin<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> other e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt. Th<span class=\"__2 _275\"></span>e terms a<span class=\"__2 _275\"></span>nd co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns of th<span class=\"__2 _275\"></span>ese l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>ses d<span class=\"__2 _275\"></span>o not im<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>se sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al restri<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns o<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup.<span class=\"__2 _2cc\"> </span>A contract c<span class=\"__2 _275\"></span>ontain<span class=\"__2 _275\"></span>s a lea<span class=\"__2 _275\"></span>se if it i<span class=\"__2 _275\"></span>s enfo<span class=\"__2 _275\"></span>rceab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>onveys the ri<span class=\"__2 _275\"></span>ght to control the u<span class=\"__2 _275\"></span>se of a sp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>ed as<span class=\"__2 _275\"></span>set for a p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>exchan<span class=\"__2 _275\"></span>ge fo<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration, w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h is as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d at in<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>. A right<span class=\"__2 _277\"></span>-of<span class=\"__2 _277\"></span>-use a<span class=\"__2 _275\"></span>sset a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>e cred<span class=\"__2 _275\"></span>itor are recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed at th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>cem<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ate for co<span class=\"__2 _275\"></span>ntracts co<span class=\"__2 _275\"></span>ntainin<span class=\"__2 _275\"></span>g a le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>e, except for lea<span class=\"__2 _275\"></span>ses wi<span class=\"__2 _275\"></span>th a term of 12 mo<span class=\"__2 _275\"></span>nths or l<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s, le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s whe<span class=\"__2 _275\"></span>re the<span class=\"__2 _2cc\"> </span>un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>sset is of l<span class=\"__2 _275\"></span>ow valu<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s with as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts tha<span class=\"__2 _275\"></span>t var<span class=\"__2 _275\"></span>y di<span class=\"__2 _275\"></span>rectly i<span class=\"__2 _275\"></span>n li<span class=\"__2 _275\"></span>ne wi<span class=\"__2 _275\"></span>th usag<span class=\"__2 _275\"></span>e or s<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>es (suc<span class=\"__2 _275\"></span>h le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span> costs c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e to be expen<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d in the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Statement as i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>urred). The c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>cem<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ate is the d<span class=\"__2 _275\"></span>ate at whi<span class=\"__2 _275\"></span>ch the a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>et is<span class=\"__2 _2cc\"> </span>ma<span class=\"__2 _275\"></span>de a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le for u<span class=\"__2 _275\"></span>se by the G<span class=\"__2 _275\"></span>roup.<span class=\"__2 _2cc\"> </span>Lease c<span class=\"__2 _275\"></span>reditors a<span class=\"__2 _275\"></span>re initi<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of the f<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>ure lea<span class=\"__2 _275\"></span>se p<span class=\"__2 _275\"></span>aym<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>, dis<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>unted usi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e in<span class=\"__2 _275\"></span>crem<span class=\"__2 _275\"></span>ental<span class=\"__2 _2cc\"> </span>bo<span class=\"__2 _275\"></span>rrowing rate over the rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g le<span class=\"__2 _275\"></span>ase term<span class=\"__2 _275\"></span>. Leas<span class=\"__2 _275\"></span>e pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de \ufb01xe<span class=\"__2 _275\"></span>d pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents, va<span class=\"__2 _275\"></span>ria<span class=\"__2 _275\"></span>ble p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts tha<span class=\"__2 _275\"></span>t are de<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ent<span class=\"__2 _2cc\"> </span>on an i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ex known a<span class=\"__2 _275\"></span>t the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ate, paym<span class=\"__2 _275\"></span>ents fo<span class=\"__2 _275\"></span>r an o<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>al ren<span class=\"__2 _275\"></span>ewal pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d an<span class=\"__2 _275\"></span>d termi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n option p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts, if<span class=\"__2 _275\"></span> the G<span class=\"__2 _275\"></span>roup is rea<span class=\"__2 _275\"></span>son<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ly c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tain to exer<span class=\"__2 _276\"></span>cis<span class=\"__2 _275\"></span>e thos<span class=\"__2 _275\"></span>e option<span class=\"__2 _275\"></span>s. T<span class=\"__2 _275\"></span>he l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se term is th<span class=\"__2 _275\"></span>e no<span class=\"__2 _275\"></span>n-can<span class=\"__2 _275\"></span>cel<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d of the l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>e adj<span class=\"__2 _275\"></span>usted<span class=\"__2 _275\"></span> for any ren<span class=\"__2 _275\"></span>ewal or term<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n optio<span class=\"__2 _275\"></span>ns wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h are reaso<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>y cer<span class=\"__2 _275\"></span>tain to be exercise<span class=\"__2 _275\"></span>d. M<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lie<span class=\"__2 _275\"></span>s jud<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent in<span class=\"__2 _275\"></span> determi<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>ng wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r it is reas<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ly ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain tha<span class=\"__2 _275\"></span>t a renewal o<span class=\"__2 _275\"></span>r termi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n option w<span class=\"__2 _275\"></span>ill b<span class=\"__2 _275\"></span>e exercised<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>In<span class=\"__2 _275\"></span>crem<span class=\"__2 _275\"></span>ental bo<span class=\"__2 _275\"></span>rrowing rates are calc<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated us<span class=\"__2 _275\"></span>ing a p<span class=\"__2 _275\"></span>or<span class=\"__2 _279\"></span>tfo<span class=\"__2 _275\"></span>lio a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>roach<span class=\"__2 _275\"></span>, ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n the r<span class=\"__2 _275\"></span>isk p<span class=\"__2 _275\"></span>ro\ufb01le of th<span class=\"__2 _275\"></span>e entit<span class=\"__2 _275\"></span>y h<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g th<span class=\"__2 _275\"></span>e lea<span class=\"__2 _275\"></span>se<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d the term a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy of th<span class=\"__2 _275\"></span>e le<span class=\"__2 _275\"></span>ase.<span class=\"__2 _275\"></span> Af<span class=\"__2 _275\"></span>ter in<span class=\"__2 _275\"></span>itial rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on, l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se cred<span class=\"__2 _275\"></span>itors are me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tise<span class=\"__2 _275\"></span>d cos<span class=\"__2 _275\"></span>t usi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effe</span><span class=\"__2 _275\"></span>ctive interest m<span class=\"__2 _275\"></span>ethod<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>ey are<span class=\"__2 _2cc\"> </span>reme<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>red wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>ere is a ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge i<span class=\"__2 _275\"></span>n fu<span class=\"__2 _275\"></span>ture le<span class=\"__2 _275\"></span>ase p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts or wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s its as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sm<span class=\"__2 _275\"></span>ent of wh<span class=\"__2 _275\"></span>ether i<span class=\"__2 _275\"></span>t is<span class=\"__2 _2cc\"> </span>reaso<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>y cer<span class=\"__2 _275\"></span>tain to exercise an o<span class=\"__2 _275\"></span>ption with<span class=\"__2 _275\"></span>in th<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>ntract. A co<span class=\"__2 _275\"></span>rrespo<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g adj<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nt is ma<span class=\"__2 _275\"></span>de to the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of<span class=\"__2 _2cc\"> </span>the right<span class=\"__2 _283\"></span>-of<span class=\"__2 _282\"></span>-use asset.<span class=\"__2 _2cc\"> </span>The r<span class=\"__2 _275\"></span>ight<span class=\"__2 _277\"></span>-of<span class=\"__2 _277\"></span>-use a<span class=\"__2 _275\"></span>sset is i<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at c<span class=\"__2 _275\"></span>ost, wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h com<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>ises th<span class=\"__2 _275\"></span>e le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>e credi<span class=\"__2 _275\"></span>tor adju<span class=\"__2 _275\"></span>sted for a<span class=\"__2 _275\"></span>ny pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts m<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>e at or<span class=\"__2 _275\"></span> before the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>cem<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ate, initi<span class=\"__2 _275\"></span>al di<span class=\"__2 _275\"></span>rect co<span class=\"__2 _275\"></span>sts in<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>rred, l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se in<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>ntives recei<span class=\"__2 _275\"></span>ved a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>n estim<span class=\"__2 _275\"></span>ate of the co<span class=\"__2 _275\"></span>st to dism<span class=\"__2 _275\"></span>antl<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>or restore the un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g as<span class=\"__2 _275\"></span>set or th<span class=\"__2 _275\"></span>e site on wh<span class=\"__2 _275\"></span>ich it i<span class=\"__2 _275\"></span>s lo<span class=\"__2 _275\"></span>cated at th<span class=\"__2 _275\"></span>e en<span class=\"__2 _275\"></span>d of th<span class=\"__2 _275\"></span>e le<span class=\"__2 _275\"></span>ase term<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e rig<span class=\"__2 _275\"></span>ht<span class=\"__2 _282\"></span>-of<span class=\"__2 _277\"></span>-u<span class=\"__2 _275\"></span>se as<span class=\"__2 _275\"></span>set is<span class=\"__2 _2cc\"> </span>de<span class=\"__2 _275\"></span>preci<span class=\"__2 _275\"></span>ated over the l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se term an<span class=\"__2 _275\"></span>d is tested p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>lly fo<span class=\"__2 _275\"></span>r im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent if a<span class=\"__2 _275\"></span>n im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>tor is con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered to exist.<span class=\"__2 _275\"></span> 5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>DE<span class=\"__2 _275\"></span>RIVA<span class=\"__2 _277\"></span>TIVE FI<span class=\"__2 _275\"></span>NANC<span class=\"__2 _275\"></span>IAL IN<span class=\"__2 _275\"></span>STRU<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ENTS<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup u<span class=\"__2 _275\"></span>ses d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents (p<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>cip<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly interest rate, curren<span class=\"__2 _275\"></span>cy an<span class=\"__2 _275\"></span>d cross c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rency i<span class=\"__2 _275\"></span>nterest rate sw<span class=\"__2 _276\"></span>aps a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> for<span class=\"__2 _275\"></span>ward foreig<span class=\"__2 _275\"></span>n exchan<span class=\"__2 _275\"></span>ge a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y c<span class=\"__2 _275\"></span>ontracts) to hed<span class=\"__2 _275\"></span>ge its exp<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ure to int<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>rest rate and forei<span class=\"__2 _275\"></span>gn excha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>ks an<span class=\"__2 _275\"></span>d to<span class=\"__2 _2cc\"> </span>ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>es of cer<span class=\"__2 _275\"></span>tai<span class=\"__2 _275\"></span>n com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>odi<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y prod<span class=\"__2 _275\"></span>ucts a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>ing f<span class=\"__2 _275\"></span>rom op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>al, \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>nvestm<span class=\"__2 _275\"></span>ent ac<span class=\"__2 _275\"></span>tivi<span class=\"__2 _275\"></span>ties<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>De<span class=\"__2 _275\"></span>rivati<span class=\"__2 _275\"></span>ve \ufb01na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>l ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts are recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed at i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>eptio<span class=\"__2 _275\"></span>n at fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e, bei<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>ted fu<span class=\"__2 _275\"></span>ture cas<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span>\ufb02ows. T<span class=\"__2 _275\"></span>he m<span class=\"__2 _275\"></span>etho<span class=\"__2 _275\"></span>d of recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the resu<span class=\"__2 _275\"></span>ltin<span class=\"__2 _275\"></span>g ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s de<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>s on wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r the d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative is d<span class=\"__2 _275\"></span>esig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted as a h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span>ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>ent, a<span class=\"__2 _275\"></span>nd if s<span class=\"__2 _275\"></span>o, the n<span class=\"__2 _275\"></span>ature of the item b<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>ng h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d.<span class=\"__2 _275\"></span> Cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es in th<span class=\"__2 _275\"></span>e fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of cu<span class=\"__2 _275\"></span>rrenc<span class=\"__2 _275\"></span>y swaps th<span class=\"__2 _275\"></span>at are h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g bo<span class=\"__2 _275\"></span>rrowing<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d for wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h the G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as n<span class=\"__2 _275\"></span>ot ele<span class=\"__2 _275\"></span>cted to appl<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting<span class=\"__2 _275\"></span>, al<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g with ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s in the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ivatives h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>ng b<span class=\"__2 _275\"></span>orrowin<span class=\"__2 _275\"></span>gs, th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>re par<span class=\"__2 _275\"></span>t of d<span class=\"__2 _275\"></span>esig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted fair<span class=\"__2 _275\"></span> valu<span class=\"__2 _275\"></span>e he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e rela<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>sh<span class=\"__2 _275\"></span>ips, a<span class=\"__2 _275\"></span>re re\ufb02ected i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent in \u2018<span class=\"__2 _275\"></span>Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce C<span class=\"__2 _275\"></span>ost<span class=\"__2 _275\"></span>s\u2019<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>Cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es in th<span class=\"__2 _275\"></span>e fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of other d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ivative \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents fo<span class=\"__2 _275\"></span>r whi<span class=\"__2 _275\"></span>ch th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s not el<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted to apply h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dge<span class=\"__2 _275\"></span> acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting a<span class=\"__2 _275\"></span>re re\ufb02ected in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt, in \u2018Oth<span class=\"__2 _275\"></span>er O<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me/<span class=\"__2 _277\"></span>E<span class=\"__2 _275\"></span>x<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nses\u2019<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>HE<span class=\"__2 _275\"></span>DGI<span class=\"__2 _275\"></span>NG<span class=\"__2 _2cc\"> </span>For th<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>oses of h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g, h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s are des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated ei<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r as fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>es (whic<span class=\"__2 _275\"></span>h he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e the exp<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ure to<span class=\"__2 _2cc\"> </span>movem<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as<span class=\"__2 _275\"></span>sets or li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties o<span class=\"__2 _275\"></span>r \ufb01rm c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mitm<span class=\"__2 _275\"></span>ents th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>re attri<span class=\"__2 _275\"></span>bu<span class=\"__2 _275\"></span>table to he<span class=\"__2 _275\"></span>dge<span class=\"__2 _275\"></span>d ris<span class=\"__2 _275\"></span>ks) or cas<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span>\ufb02ow h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>es (whic<span class=\"__2 _275\"></span>h he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e expo<span class=\"__2 _275\"></span>sures to \ufb02uc<span class=\"__2 _275\"></span>tua<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s in f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re cash \ufb02<span class=\"__2 _275\"></span>ows de<span class=\"__2 _275\"></span>rived f<span class=\"__2 _275\"></span>rom a p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>tic<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ar ris<span class=\"__2 _275\"></span>k as<span class=\"__2 _275\"></span>soc<span class=\"__2 _275\"></span>iated wi<span class=\"__2 _275\"></span>th<span class=\"__2 _2cc\"> </span>recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>ssets o<span class=\"__2 _275\"></span>r lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s or h<span class=\"__2 _275\"></span>igh<span class=\"__2 _275\"></span>ly p<span class=\"__2 _275\"></span>roba<span class=\"__2 _275\"></span>ble fo<span class=\"__2 _275\"></span>reca<span class=\"__2 _275\"></span>st transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns).<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup d<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>, at the i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>eptio<span class=\"__2 _275\"></span>n of the transa<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>, the rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>hip b<span class=\"__2 _275\"></span>etwe<span class=\"__2 _275\"></span>en h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents an<span class=\"__2 _275\"></span>d h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d items,<span class=\"__2 _275\"></span> as wel<span class=\"__2 _275\"></span>l as its r<span class=\"__2 _275\"></span>isk m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent o<span class=\"__2 _275\"></span>bje<span class=\"__2 _275\"></span>ctives a<span class=\"__2 _275\"></span>nd s<span class=\"__2 _275\"></span>trategy for un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>takin<span class=\"__2 _275\"></span>g vari<span class=\"__2 _275\"></span>ous h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dgi<span class=\"__2 _275\"></span>ng tran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>lso<span class=\"__2 _2cc\"> </span>do<span class=\"__2 _275\"></span>cum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts its as<span class=\"__2 _275\"></span>sess<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt, both at h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge i<span class=\"__2 _275\"></span>nce<span class=\"__2 _275\"></span>ption a<span class=\"__2 _275\"></span>nd o<span class=\"__2 _275\"></span>n an o<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>oi<span class=\"__2 _275\"></span>ng b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s, of wheth<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>rivati<span class=\"__2 _275\"></span>ves tha<span class=\"__2 _275\"></span>t are use<span class=\"__2 _275\"></span>d in<span class=\"__2 _2cc\"> </span>he<span class=\"__2 _275\"></span>dgi<span class=\"__2 _275\"></span>ng tran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s are hi<span class=\"__2 _275\"></span>gh<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ly effe</span><span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ctive in off</span><span class=\"__2 _275\"></span>set<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ges i<span class=\"__2 _275\"></span>n fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>es or c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ows of he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed item<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>The fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s of vario<span class=\"__2 _275\"></span>us d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative in<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts are dis<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d in n<span class=\"__2 _275\"></span>ote 3.<span class=\"__2 _277\"></span>1<span class=\"__2 _275\"></span>0 an<span class=\"__2 _275\"></span>d the m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ents o<span class=\"__2 _275\"></span>n the ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ow he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e reser<span class=\"__2 _275\"></span>ve in<span class=\"__2 _275\"></span> eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>re shown in n<span class=\"__2 _275\"></span>ote 4.<span class=\"__2 _275\"></span>2. Th<span class=\"__2 _275\"></span>e f<span class=\"__2 _275\"></span>ull fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of a d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative is c<span class=\"__2 _275\"></span>las<span class=\"__2 _275\"></span>si\ufb01<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d as a no<span class=\"__2 _275\"></span>n-cur<span class=\"__2 _275\"></span>rent asset o<span class=\"__2 _275\"></span>r no<span class=\"__2 _275\"></span>n-current l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y if the<span class=\"__2 _275\"></span> rema<span class=\"__2 _275\"></span>ini<span class=\"__2 _275\"></span>ng m<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>rit<span class=\"__2 _275\"></span>y of th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>rivati<span class=\"__2 _275\"></span>ve is mo<span class=\"__2 _275\"></span>re than 12 m<span class=\"__2 _275\"></span>onth<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d as a cu<span class=\"__2 _275\"></span>rrent as<span class=\"__2 _275\"></span>set or c<span class=\"__2 _275\"></span>urrent li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ilit<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>f the rem<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g m<span class=\"__2 _275\"></span>atur<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of<span class=\"__2 _2cc\"> </span>the d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative is l<span class=\"__2 _275\"></span>ess th<span class=\"__2 _275\"></span>an 12 m<span class=\"__2 _275\"></span>onth<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>Fair<span class=\"__2 _276\"></span> v<span class=\"__2 _276\"></span>alue hed<span class=\"__2 _276\"></span>ge<span class=\"__2 _2cc\"> </span>In the c<span class=\"__2 _275\"></span>ase of fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s whi<span class=\"__2 _275\"></span>ch sa<span class=\"__2 _275\"></span>tisf<span class=\"__2 _279\"></span>y the co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns fo<span class=\"__2 _275\"></span>r he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>g, any ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s ari<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g f<span class=\"__2 _275\"></span>rom the<span class=\"__2 _2cc\"> </span>reme<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nt of the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ing i<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>s repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ted in the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent, togethe<span class=\"__2 _275\"></span>r with a<span class=\"__2 _275\"></span>ny cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>the fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of the h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed as<span class=\"__2 _275\"></span>set or l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y that a<span class=\"__2 _275\"></span>re attr<span class=\"__2 _275\"></span>ibu<span class=\"__2 _275\"></span>table to the h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d ris<span class=\"__2 _275\"></span>k. A<span class=\"__2 _275\"></span>s a result, th<span class=\"__2 _275\"></span>e ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on interest rate<span class=\"__2 _2cc\"> </span>swaps an<span class=\"__2 _275\"></span>d cross c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rency i<span class=\"__2 _275\"></span>nterest rate sw<span class=\"__2 _276\"></span>aps th<span class=\"__2 _275\"></span>at are in h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>hip<span class=\"__2 _275\"></span>s with b<span class=\"__2 _275\"></span>orrowin<span class=\"__2 _275\"></span>gs are in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed wi<span class=\"__2 _275\"></span>thin \u2018<span class=\"__2 _275\"></span>Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nce<span class=\"__2 _275\"></span> In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e\u2019 or \u2018<span class=\"__2 _275\"></span>Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nce C<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ts\u2019<span class=\"__2 _277\"></span>. In the c<span class=\"__2 _275\"></span>ase of th<span class=\"__2 _275\"></span>e rela<span class=\"__2 _275\"></span>ted hed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d bo<span class=\"__2 _275\"></span>rrowing<span class=\"__2 _275\"></span>s, a<span class=\"__2 _275\"></span>ny gai<span class=\"__2 _275\"></span>n or l<span class=\"__2 _275\"></span>oss o<span class=\"__2 _275\"></span>n the h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d item whi<span class=\"__2 _275\"></span>ch is<span class=\"__2 _275\"></span> at<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utabl<span class=\"__2 _275\"></span>e to the hed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d ris<span class=\"__2 _275\"></span>k is a<span class=\"__2 _275\"></span>djus<span class=\"__2 _275\"></span>ted ag<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>st th<span class=\"__2 _275\"></span>e car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt of the h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dge<span class=\"__2 _275\"></span>d item an<span class=\"__2 _275\"></span>d re\ufb02e<span class=\"__2 _275\"></span>cted in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span> Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt with<span class=\"__2 _275\"></span>in \u2018<span class=\"__2 _275\"></span>Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce C<span class=\"__2 _275\"></span>osts\u2019 o<span class=\"__2 _275\"></span>r \u2018Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e\u2019<span class=\"__2 _277\"></span>. Th<span class=\"__2 _275\"></span>e ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ivatives th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>re desig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted as fai<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span>valu<span class=\"__2 _275\"></span>e he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>es of \ufb01r<span class=\"__2 _275\"></span>m com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>itme<span class=\"__2 _275\"></span>nts are recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent. A<span class=\"__2 _275\"></span>ny ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>e in th<span class=\"__2 _275\"></span>e fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of the \ufb01<span class=\"__2 _275\"></span>rm<span class=\"__2 _2cc\"> </span>com<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nt at<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utabl<span class=\"__2 _275\"></span>e to the he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed ri<span class=\"__2 _275\"></span>sk is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as a<span class=\"__2 _275\"></span>n ass<span class=\"__2 _275\"></span>et or li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y o<span class=\"__2 _275\"></span>n the B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce S<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>et with a co<span class=\"__2 _275\"></span>rrespo<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span>gai<span class=\"__2 _275\"></span>n or l<span class=\"__2 _275\"></span>oss i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent.<span class=\"__2 _2cc\"> </span>If a he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e no l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>r m<span class=\"__2 _275\"></span>eets the c<span class=\"__2 _275\"></span>riteri<span class=\"__2 _275\"></span>a for h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g, th<span class=\"__2 _275\"></span>e adj<span class=\"__2 _275\"></span>ustm<span class=\"__2 _275\"></span>ent to the ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of the h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d item is<span class=\"__2 _2cc\"> </span>am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>ed to the In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt over the p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od to mat<span class=\"__2 _275\"></span>urit<span class=\"__2 _275\"></span>y.<span class=\"__2 _2cc\"> </span>Cas<span class=\"__2 _275\"></span>h \ufb02ow he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>Whe<span class=\"__2 _275\"></span>re a der<span class=\"__2 _275\"></span>ivative \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ent is d<span class=\"__2 _275\"></span>esi<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ated as a h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge of th<span class=\"__2 _275\"></span>e vari<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>n cas<span class=\"__2 _275\"></span>h \ufb02ows of a reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>et or lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>or a h<span class=\"__2 _275\"></span>igh<span class=\"__2 _275\"></span>ly p<span class=\"__2 _275\"></span>roba<span class=\"__2 _275\"></span>ble fo<span class=\"__2 _275\"></span>reca<span class=\"__2 _275\"></span>sted transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n, th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effec</span><span class=\"__2 _275\"></span>tive pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of any ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>rivati<span class=\"__2 _275\"></span>ve \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt is<span class=\"__2 _2cc\"> </span>recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>s a sep<span class=\"__2 _275\"></span>arate com<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>nt of eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y. The in<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">effe</span><span class=\"__2 _275\"></span>ctive p<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n is rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ted in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt in \u2018<span class=\"__2 _275\"></span>Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e\u2019<span class=\"__2 _2cc\"> </span>an<span class=\"__2 _275\"></span>d \u2018Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Cos<span class=\"__2 _275\"></span>ts\u2019 whe<span class=\"__2 _275\"></span>re the he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>tem is pri<span class=\"__2 _275\"></span>vate pla<span class=\"__2 _275\"></span>cem<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ebt, an<span class=\"__2 _275\"></span>d in \u2018O<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r Op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me/Expe<span class=\"__2 _275\"></span>nse<span class=\"__2 _275\"></span>s\u2019 for al<span class=\"__2 _275\"></span>l other<span class=\"__2 _275\"></span> case<span class=\"__2 _275\"></span>s. Wh<span class=\"__2 _275\"></span>en a fo<span class=\"__2 _275\"></span>reca<span class=\"__2 _275\"></span>st transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n resul<span class=\"__2 _275\"></span>ts in th<span class=\"__2 _275\"></span>e recog<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on of a<span class=\"__2 _275\"></span>n ass<span class=\"__2 _275\"></span>et or a li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y, t<span class=\"__2 _276\"></span>he c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s is rem<span class=\"__2 _275\"></span>oved<span class=\"__2 _2cc\"> </span>from e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed in th<span class=\"__2 _275\"></span>e in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>l me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>urem<span class=\"__2 _275\"></span>ent of the a<span class=\"__2 _275\"></span>sset o<span class=\"__2 _275\"></span>r lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y. Othe<span class=\"__2 _275\"></span>rw<span class=\"__2 _275\"></span>ise, the a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ated ga<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>s or lo<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>s that h<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span> previo<span class=\"__2 _275\"></span>usl<span class=\"__2 _275\"></span>y be<span class=\"__2 _275\"></span>en rec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y are transfe<span class=\"__2 _275\"></span>rred to the In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement i<span class=\"__2 _275\"></span>n the s<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d as the h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed<span class=\"__2 _2cc\"> </span>transac<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n in Reven<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e or Co<span class=\"__2 _275\"></span>st of Sa<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s (dep<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g on w<span class=\"__2 _275\"></span>hethe<span class=\"__2 _275\"></span>r the h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e related to a forecas<span class=\"__2 _275\"></span>ted sal<span class=\"__2 _275\"></span>e or p<span class=\"__2 _275\"></span>urch<span class=\"__2 _275\"></span>ase).<span class=\"__2 _2cc\"> </span>Whe<span class=\"__2 _275\"></span>n a he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ins<span class=\"__2 _275\"></span>tru<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt expires or i<span class=\"__2 _275\"></span>s sol<span class=\"__2 _275\"></span>d, o<span class=\"__2 _275\"></span>r whe<span class=\"__2 _275\"></span>n a he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e no l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>r m<span class=\"__2 _275\"></span>eets the c<span class=\"__2 _275\"></span>riteri<span class=\"__2 _275\"></span>a for h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g, a<span class=\"__2 _275\"></span>ny<span class=\"__2 _2cc\"> </span>cum<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative g<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>n or lo<span class=\"__2 _275\"></span>ss exis<span class=\"__2 _275\"></span>ting i<span class=\"__2 _275\"></span>n eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>t that ti<span class=\"__2 _275\"></span>me rem<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>ns i<span class=\"__2 _275\"></span>n eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd is rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e forec<span class=\"__2 _275\"></span>ast trans<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>ultim<span class=\"__2 _275\"></span>atel<span class=\"__2 _275\"></span>y recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent. Wh<span class=\"__2 _275\"></span>en a fo<span class=\"__2 _275\"></span>recas<span class=\"__2 _275\"></span>t transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n is n<span class=\"__2 _275\"></span>o lo<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>er exp<span class=\"__2 _275\"></span>ected to occ<span class=\"__2 _275\"></span>ur, t<span class=\"__2 _276\"></span>he c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative<span class=\"__2 _2cc\"> </span>gai<span class=\"__2 _275\"></span>n or l<span class=\"__2 _275\"></span>oss th<span class=\"__2 _275\"></span>at was rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ted i<span class=\"__2 _275\"></span>n eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y is i<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>tely transfe<span class=\"__2 _275\"></span>rred to the In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>PRO<span class=\"__2 _277\"></span>VISIONS<span class=\"__2 _2cc\"> </span>A provisi<span class=\"__2 _275\"></span>on is rec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>ed in th<span class=\"__2 _275\"></span>e B<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>eet wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s a prese<span class=\"__2 _275\"></span>nt ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n (eith<span class=\"__2 _275\"></span>er le<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>l or c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>tru<span class=\"__2 _275\"></span>ctive) be<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>use<span class=\"__2 _2cc\"> </span>of a pas<span class=\"__2 _275\"></span>t event, an<span class=\"__2 _275\"></span>d it is p<span class=\"__2 _275\"></span>robab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span>at a trans<span class=\"__2 _275\"></span>fer of e<span class=\"__2 _275\"></span>con<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>ic b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01ts w<span class=\"__2 _275\"></span>ill b<span class=\"__2 _275\"></span>e requ<span class=\"__2 _275\"></span>ired to settl<span class=\"__2 _275\"></span>e the o<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>. Provisio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span>me<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>red at th<span class=\"__2 _275\"></span>e Di<span class=\"__2 _275\"></span>rectors\u2019 bes<span class=\"__2 _275\"></span>t esti<span class=\"__2 _275\"></span>mate of the exp<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>ure requi<span class=\"__2 _275\"></span>red to settle th<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n at th<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g date an<span class=\"__2 _275\"></span>d are<span class=\"__2 _2cc\"> </span>disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted to present valu<span class=\"__2 _275\"></span>e wh<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ere the effe</span><span class=\"__2 _275\"></span>ct is m<span class=\"__2 _275\"></span>ateri<span class=\"__2 _275\"></span>al.<span class=\"__2 _275\"></span> A provisi<span class=\"__2 _275\"></span>on for res<span class=\"__2 _275\"></span>truc<span class=\"__2 _275\"></span>turi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>s recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed wh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as ap<span class=\"__2 _275\"></span>proved a detail<span class=\"__2 _275\"></span>ed an<span class=\"__2 _275\"></span>d for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>l restru<span class=\"__2 _275\"></span>ctur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g pl<span class=\"__2 _275\"></span>an an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>announced its main pr<span class=\"__2 _277\"></span>ovisions.<span class=\"__2 _2cc\"> </span>Provisio<span class=\"__2 _275\"></span>ns ar<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>nati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s are on<span class=\"__2 _275\"></span>ly reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d to the extent that th<span class=\"__2 _275\"></span>ey wou<span class=\"__2 _275\"></span>ld h<span class=\"__2 _275\"></span>ave qu<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>ed for rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on in<span class=\"__2 _275\"></span> the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial s<span class=\"__2 _275\"></span>tat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ents of th<span class=\"__2 _275\"></span>e acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ree pri<span class=\"__2 _275\"></span>or to the ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>A conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ent li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ilit<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>s not reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d but i<span class=\"__2 _275\"></span>s dis<span class=\"__2 _275\"></span>clo<span class=\"__2 _275\"></span>sed w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re the existen<span class=\"__2 _275\"></span>ce of the o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n will o<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>y be c<span class=\"__2 _275\"></span>on\ufb01<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ed by f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span>events or wh<span class=\"__2 _275\"></span>ere it is n<span class=\"__2 _275\"></span>ot proba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e tha<span class=\"__2 _275\"></span>t an o<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>\ufb02ow of reso<span class=\"__2 _275\"></span>urces wil<span class=\"__2 _275\"></span>l be req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>red to settle th<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n or wh<span class=\"__2 _275\"></span>ere the a<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ount of<span class=\"__2 _275\"></span> the o<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>tion c<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>not be m<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>red with reas<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le reli<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ilit<span class=\"__2 _275\"></span>y. Contin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>nt as<span class=\"__2 _275\"></span>sets are not reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>sed b<span class=\"__2 _275\"></span>ut a<span class=\"__2 _275\"></span>re disc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ed wh<span class=\"__2 _275\"></span>ere<span class=\"__2 _2cc\"> </span>an in<span class=\"__2 _275\"></span>\ufb02ow of ec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>ic b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01ts i<span class=\"__2 _275\"></span>s proba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span>Environme<span class=\"__2 _275\"></span>ntal provisions<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tain si<span class=\"__2 _275\"></span>te r<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iati<span class=\"__2 _275\"></span>on ob<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s to be inc<span class=\"__2 _275\"></span>urred i<span class=\"__2 _275\"></span>n co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>lia<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e with lo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>l or n<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l env<span class=\"__2 _275\"></span>ironm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ntal<span class=\"__2 _2cc\"> </span>regul<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns tog<span class=\"__2 _275\"></span>ether wi<span class=\"__2 _275\"></span>th con<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>ve obl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>ns stem<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ng f<span class=\"__2 _275\"></span>rom establ<span class=\"__2 _275\"></span>ish<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d bes<span class=\"__2 _275\"></span>t practi<span class=\"__2 _275\"></span>ce. Th<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>urem<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>ese<span class=\"__2 _2cc\"> </span>provisi<span class=\"__2 _275\"></span>ons i<span class=\"__2 _275\"></span>s ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n the eval<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>tion of c<span class=\"__2 _275\"></span>urrentl<span class=\"__2 _275\"></span>y avai<span class=\"__2 _275\"></span>lab<span class=\"__2 _275\"></span>le fa<span class=\"__2 _275\"></span>cts wi<span class=\"__2 _275\"></span>th respe<span class=\"__2 _275\"></span>ct to eac<span class=\"__2 _275\"></span>h in<span class=\"__2 _275\"></span>div<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l site and i<span class=\"__2 _275\"></span>s adj<span class=\"__2 _275\"></span>usted<span class=\"__2 _275\"></span> pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y as rem<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iati<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">on effo</span><span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ts prog<span class=\"__2 _275\"></span>ress or as a<span class=\"__2 _275\"></span>dd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l info<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n be<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le. I<span class=\"__2 _275\"></span>nh<span class=\"__2 _275\"></span>erent un<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tainties exi<span class=\"__2 _275\"></span>st in s<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span>me<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nts pr<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>ly du<span class=\"__2 _275\"></span>e to unkn<span class=\"__2 _275\"></span>own tim<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g, si<span class=\"__2 _275\"></span>te cond<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns an<span class=\"__2 _275\"></span>d ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>ng reg<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Full p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>n is m<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>e for th<span class=\"__2 _275\"></span>e net<span class=\"__2 _2cc\"> </span>present va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of the es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ated cos<span class=\"__2 _275\"></span>ts in rela<span class=\"__2 _275\"></span>tion to the G<span class=\"__2 _275\"></span>roup\u2019s environ<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ental lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s. Th<span class=\"__2 _275\"></span>e n<span class=\"__2 _275\"></span>et present val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ted<span class=\"__2 _2cc\"> </span>costs i<span class=\"__2 _275\"></span>s cap<span class=\"__2 _275\"></span>italis<span class=\"__2 _275\"></span>ed as p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>uip<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent an<span class=\"__2 _275\"></span>d the u<span class=\"__2 _275\"></span>nwin<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng of th<span class=\"__2 _275\"></span>e dis<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt el<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent o<span class=\"__2 _275\"></span>n the e<span class=\"__2 _275\"></span>nviron<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>ntal<span class=\"__2 _2cc\"> </span>provisi<span class=\"__2 _275\"></span>on is re\ufb02<span class=\"__2 _275\"></span>ected i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span>Cylinder<span class=\"__2 _277\"></span> a<span class=\"__2 _275\"></span>nd tank<span class=\"__2 _276\"></span> deposits<span class=\"__2 _277\"></span> provisi<span class=\"__2 _276\"></span>ons<span class=\"__2 _2cc\"> </span>In ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain DCC En<span class=\"__2 _275\"></span>ergy o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>s, an o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>es from th<span class=\"__2 _275\"></span>e rece<span class=\"__2 _275\"></span>ipt of de<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>it fee<span class=\"__2 _275\"></span>s pa<span class=\"__2 _275\"></span>id by cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>rs for LP<span class=\"__2 _275\"></span>G cyl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>tanks. O<span class=\"__2 _275\"></span>n rece<span class=\"__2 _275\"></span>ipt of a dep<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>it the G<span class=\"__2 _275\"></span>roup reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>s a lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y eq<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>al to the de<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>it rece<span class=\"__2 _275\"></span>ived<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>is d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osit wi<span class=\"__2 _275\"></span>ll su<span class=\"__2 _275\"></span>bse<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>entl<span class=\"__2 _275\"></span>y be<span class=\"__2 _2cc\"> </span>refun<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d at an a<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ount e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>al to the o<span class=\"__2 _275\"></span>rig<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>al de<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>sit o<span class=\"__2 _275\"></span>n return of the cy<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er o<span class=\"__2 _275\"></span>r tank togethe<span class=\"__2 _275\"></span>r with th<span class=\"__2 _275\"></span>e ori<span class=\"__2 _275\"></span>gin<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>l de<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>it rece<span class=\"__2 _275\"></span>ipt.<span class=\"__2 _2cc\"> </span>Cyl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d tank d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osits a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uired th<span class=\"__2 _275\"></span>roug<span class=\"__2 _275\"></span>h bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s are me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>ir fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e at th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on<span class=\"__2 _2cc\"> </span>date (i.e., net present val<span class=\"__2 _275\"></span>ue) an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e unwin<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng of th<span class=\"__2 _275\"></span>e di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unt el<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>s re\ufb02ec<span class=\"__2 _275\"></span>ted in the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Statement.<span class=\"__2 _275\"></span> PE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>O<span class=\"__2 _275\"></span>N A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D OTH<span class=\"__2 _279\"></span>E<span class=\"__2 _275\"></span>R PO<span class=\"__2 _275\"></span>ST-E<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>P<span class=\"__2 _275\"></span>LOYM<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT O<span class=\"__2 _275\"></span>B<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GA<span class=\"__2 _276\"></span>TI<span class=\"__2 _275\"></span>O<span class=\"__2 _275\"></span>NS<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rates de\ufb01n<span class=\"__2 _275\"></span>ed c<span class=\"__2 _275\"></span>ontri<span class=\"__2 _275\"></span>buti<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>si<span class=\"__2 _275\"></span>on sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>The c<span class=\"__2 _275\"></span>osts a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>ing i<span class=\"__2 _275\"></span>n resp<span class=\"__2 _275\"></span>ect of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s de\ufb01n<span class=\"__2 _275\"></span>ed co<span class=\"__2 _275\"></span>ntrib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n sch<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>mes a<span class=\"__2 _275\"></span>re cha<span class=\"__2 _275\"></span>rged to the In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt in th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d in<span class=\"__2 _2cc\"> </span>whi<span class=\"__2 _275\"></span>ch they a<span class=\"__2 _275\"></span>re inc<span class=\"__2 _275\"></span>urred<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p has n<span class=\"__2 _275\"></span>o l<span class=\"__2 _275\"></span>ega<span class=\"__2 _275\"></span>l or c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>ctive o<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>tion to pa<span class=\"__2 _275\"></span>y fu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>ntrib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns af<span class=\"__2 _279\"></span>ter pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt of<span class=\"__2 _2cc\"> </span>\ufb01x<span class=\"__2 _276\"></span>ed con<span class=\"__2 _277\"></span>tribution<span class=\"__2 _276\"></span>s.<span class=\"__2 _2cc\"> </span>The G<span class=\"__2 _275\"></span>roup o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rates several de\ufb01n<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t pe<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>on sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>es whi<span class=\"__2 _275\"></span>ch req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>re contrib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns to be m<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>e to sepa<span class=\"__2 _275\"></span>rately<span class=\"__2 _2cc\"> </span>adm<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>istered f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>ds<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>liti<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d cos<span class=\"__2 _275\"></span>ts ass<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>iated with th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s de\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n sch<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>mes a<span class=\"__2 _275\"></span>re asse<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>d ba<span class=\"__2 _275\"></span>sed<span class=\"__2 _275\"></span> on th<span class=\"__2 _275\"></span>e projec<span class=\"__2 _275\"></span>ted un<span class=\"__2 _275\"></span>it cred<span class=\"__2 _275\"></span>it meth<span class=\"__2 _275\"></span>od by qu<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>i\ufb01e<span class=\"__2 _275\"></span>d ac<span class=\"__2 _275\"></span>tua<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d are arri<span class=\"__2 _275\"></span>ved at u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g ac<span class=\"__2 _275\"></span>tua<span class=\"__2 _275\"></span>ria<span class=\"__2 _275\"></span>l ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>rket<span class=\"__2 _2cc\"> </span>expe<span class=\"__2 _275\"></span>ctation<span class=\"__2 _275\"></span>s at the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate. The G<span class=\"__2 _275\"></span>roup\u2019s net ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n in resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t of de\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>\ufb01t pe<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>ion s<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es is c<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>cul<span class=\"__2 _275\"></span>ated<span class=\"__2 _2cc\"> </span>sep<span class=\"__2 _275\"></span>arately fo<span class=\"__2 _275\"></span>r ea<span class=\"__2 _275\"></span>ch pl<span class=\"__2 _275\"></span>an by es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g the n<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r of f<span class=\"__2 _275\"></span>uture be<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>\ufb01ts th<span class=\"__2 _275\"></span>at em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyees h<span class=\"__2 _275\"></span>ave e<span class=\"__2 _275\"></span>arn<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n return for th<span class=\"__2 _275\"></span>eir s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>the c<span class=\"__2 _275\"></span>urrent an<span class=\"__2 _275\"></span>d pr<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>r pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds. T<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>t be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t is di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unted to determin<span class=\"__2 _275\"></span>e its p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue, a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of any pl<span class=\"__2 _275\"></span>an as<span class=\"__2 _275\"></span>set is<span class=\"__2 _2cc\"> </span>de<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>cted. Pl<span class=\"__2 _275\"></span>an as<span class=\"__2 _275\"></span>sets are me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>The d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rate empl<span class=\"__2 _275\"></span>oyed in d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>mes\u2019 l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities i<span class=\"__2 _275\"></span>s determi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d by reference to ma<span class=\"__2 _275\"></span>rket<span class=\"__2 _2cc\"> </span>yie<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>s at the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate on hi<span class=\"__2 _275\"></span>gh-qu<span class=\"__2 _275\"></span>ali<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y cor<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rate bond<span class=\"__2 _275\"></span>s of a cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d term con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with the c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy a<span class=\"__2 _275\"></span>nd term of<span class=\"__2 _2cc\"> </span>the a<span class=\"__2 _276\"></span>ssociat<span class=\"__2 _277\"></span>ed post<span class=\"__2 _283\"></span>-employmen<span class=\"__2 _276\"></span>t bene\ufb01t<span class=\"__2 _277\"></span> obligations.<span class=\"__2 _2cc\"> </span>The d<span class=\"__2 _275\"></span>efer<span class=\"__2 _275\"></span>red tax imp<span class=\"__2 _275\"></span>act of p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>me s<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>e\ufb01c<span class=\"__2 _275\"></span>its is d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ed se<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>rately with<span class=\"__2 _275\"></span>in defe<span class=\"__2 _275\"></span>rred tax lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s or as<span class=\"__2 _275\"></span>sets<span class=\"__2 _2cc\"> </span>as ap<span class=\"__2 _275\"></span>prop<span class=\"__2 _275\"></span>riate. Re<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ureme<span class=\"__2 _275\"></span>nts, c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g ac<span class=\"__2 _275\"></span>tua<span class=\"__2 _275\"></span>ria<span class=\"__2 _275\"></span>l gai<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>oss<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d the return o<span class=\"__2 _275\"></span>n pl<span class=\"__2 _275\"></span>an as<span class=\"__2 _275\"></span>sets (exclud<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g net interest)<span class=\"__2 _2cc\"> </span>are recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed im<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iately i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce S<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>et with a co<span class=\"__2 _275\"></span>rrespo<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g entr<span class=\"__2 _275\"></span>y to ret<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed e<span class=\"__2 _275\"></span>arn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs th<span class=\"__2 _275\"></span>rough O<span class=\"__2 _275\"></span>th<span class=\"__2 _275\"></span>er<span class=\"__2 _2cc\"> </span>Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>rehe<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>ve Inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e in th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d in wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h they o<span class=\"__2 _275\"></span>ccu<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>. R<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>surem<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>re not recla<span class=\"__2 _275\"></span>ssi<span class=\"__2 _275\"></span>\ufb01e<span class=\"__2 _275\"></span>d to pro\ufb01t or lo<span class=\"__2 _275\"></span>ss in<span class=\"__2 _275\"></span> subsequent periods.<span class=\"__2 _2cc\"> </span>5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>NO<span class=\"__2 _277\"></span>TES T<span class=\"__2 _277\"></span>O THE FINANC<span class=\"__2 _277\"></span>IAL ST<span class=\"__2 _282\"></span>A<span class=\"__2 _282\"></span>TEMENTS<span class=\"__2 _276\"></span> <span class=\"ffe_2 fs4_2 ls13_2 wse_2\">CONTINUED<span class=\"__2 _2cc\"> </span></span>The d<span class=\"__2 _275\"></span>e\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t pe<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>sset o<span class=\"__2 _275\"></span>r lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p Ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Sh<span class=\"__2 _275\"></span>eet co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>es the total for eac<span class=\"__2 _275\"></span>h pl<span class=\"__2 _275\"></span>an of th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>of the d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tion l<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s the fai<span class=\"__2 _275\"></span>r val<span class=\"__2 _275\"></span>ue of p<span class=\"__2 _275\"></span>lan a<span class=\"__2 _275\"></span>ssets o<span class=\"__2 _275\"></span>ut of wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>ons a<span class=\"__2 _275\"></span>re to be settle<span class=\"__2 _275\"></span>d di<span class=\"__2 _275\"></span>rectly. Plan<span class=\"__2 _2cc\"> </span>ass<span class=\"__2 _275\"></span>ets are assets th<span class=\"__2 _275\"></span>at are he<span class=\"__2 _275\"></span>ld by a l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyee be<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>e\ufb01t f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>d or q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lif<span class=\"__2 _279\"></span>yi<span class=\"__2 _275\"></span>ng in<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>rance p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>. Fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e is b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on<span class=\"__2 _275\"></span> ma<span class=\"__2 _275\"></span>rket price info<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n, a<span class=\"__2 _275\"></span>nd, i<span class=\"__2 _275\"></span>n the ca<span class=\"__2 _275\"></span>se of p<span class=\"__2 _275\"></span>ubl<span class=\"__2 _275\"></span>ish<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d sec<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ties, i<span class=\"__2 _275\"></span>t is th<span class=\"__2 _275\"></span>e pub<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>sh<span class=\"__2 _275\"></span>ed bi<span class=\"__2 _275\"></span>d pr<span class=\"__2 _275\"></span>ice. T<span class=\"__2 _275\"></span>he val<span class=\"__2 _275\"></span>ue of a<span class=\"__2 _275\"></span>ny de\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t<span class=\"__2 _2cc\"> </span>ass<span class=\"__2 _275\"></span>et is lim<span class=\"__2 _275\"></span>ited to the prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of any ec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>ic b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01ts a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le in th<span class=\"__2 _275\"></span>e for<span class=\"__2 _275\"></span>m of refun<span class=\"__2 _275\"></span>ds f<span class=\"__2 _275\"></span>rom the p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d redu<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns in<span class=\"__2 _275\"></span> the f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re contrib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns to the p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>n.<span class=\"__2 _2cc\"> </span>A cur<span class=\"__2 _275\"></span>tail<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt ari<span class=\"__2 _275\"></span>ses wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p is d<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>strabl<span class=\"__2 _275\"></span>y com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>ted to make a signi<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt redu<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n in th<span class=\"__2 _275\"></span>e nu<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>er of e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loyee<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>covered by a pl<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>. A pas<span class=\"__2 _275\"></span>t se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ce cos<span class=\"__2 _275\"></span>t, ne<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>ve or po<span class=\"__2 _275\"></span>siti<span class=\"__2 _275\"></span>ve, arises fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g a ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge in th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of the d<span class=\"__2 _275\"></span>e\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n for e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loyee s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice i<span class=\"__2 _275\"></span>n pri<span class=\"__2 _275\"></span>or p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>iod<span class=\"__2 _275\"></span>s, resu<span class=\"__2 _275\"></span>ltin<span class=\"__2 _275\"></span>g in the c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rent per<span class=\"__2 _275\"></span>iod f<span class=\"__2 _275\"></span>rom th<span class=\"__2 _275\"></span>e introdu<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n of, or cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es to,<span class=\"__2 _2cc\"> </span>pos<span class=\"__2 _275\"></span>t<span class=\"__2 _282\"></span>-e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loym<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>ts. A set<span class=\"__2 _275\"></span>tle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt ari<span class=\"__2 _275\"></span>ses wh<span class=\"__2 _275\"></span>ere the G<span class=\"__2 _275\"></span>roup i<span class=\"__2 _275\"></span>s relieved of resp<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y for a p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>eli<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tes sign<span class=\"__2 _275\"></span>i\ufb01c<span class=\"__2 _275\"></span>ant ri<span class=\"__2 _275\"></span>sk rela<span class=\"__2 _275\"></span>ting to the o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets use<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">d to affect th</span><span class=\"__2 _275\"></span>e set<span class=\"__2 _275\"></span>tle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt. Past<span class=\"__2 _277\"></span>-ser<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>e costs<span class=\"__2 _275\"></span>, ne<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>tive or<span class=\"__2 _2cc\"> </span>pos<span class=\"__2 _275\"></span>itive, are recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iatel<span class=\"__2 _275\"></span>y in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement. Los<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>risi<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n set<span class=\"__2 _275\"></span>tlem<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt or cu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tailm<span class=\"__2 _275\"></span>ent n<span class=\"__2 _275\"></span>ot all<span class=\"__2 _275\"></span>owed for i<span class=\"__2 _275\"></span>n the<span class=\"__2 _275\"></span> actu<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ial a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>re mea<span class=\"__2 _275\"></span>sured a<span class=\"__2 _275\"></span>t the d<span class=\"__2 _275\"></span>ate on wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p be<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>mes d<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>nstrab<span class=\"__2 _275\"></span>ly co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>ted to the transac<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n.<span class=\"__2 _2cc\"> </span>Gai<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>risi<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n a set<span class=\"__2 _275\"></span>tlem<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt are me<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>red at the d<span class=\"__2 _275\"></span>ate on wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>ll p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>tie<span class=\"__2 _275\"></span>s who<span class=\"__2 _275\"></span>se co<span class=\"__2 _275\"></span>nse<span class=\"__2 _275\"></span>nt is req<span class=\"__2 _275\"></span>uired a<span class=\"__2 _275\"></span>re irrevocab<span class=\"__2 _275\"></span>ly<span class=\"__2 _2cc\"> </span>com<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>tted to the trans<span class=\"__2 _275\"></span>acti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>. Set<span class=\"__2 _275\"></span>tle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt gai<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>oss<span class=\"__2 _275\"></span>es are de<span class=\"__2 _275\"></span>alt w<span class=\"__2 _275\"></span>ith in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement.<span class=\"__2 _2cc\"> </span>SHARE-BASED<span class=\"__2 _276\"></span> P<span class=\"__2 _277\"></span>A<span class=\"__2 _277\"></span>YMENT<span class=\"__2 _276\"></span> TRANSA<span class=\"__2 _277\"></span>CTIONS<span class=\"__2 _2cc\"> </span>Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyees (in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>udi<span class=\"__2 _275\"></span>ng D<span class=\"__2 _275\"></span>irec<span class=\"__2 _275\"></span>tors) of the Group rec<span class=\"__2 _275\"></span>eive rem<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n in th<span class=\"__2 _275\"></span>e form of s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re-based p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns,<span class=\"__2 _275\"></span> whe<span class=\"__2 _275\"></span>reby emp<span class=\"__2 _275\"></span>loye<span class=\"__2 _275\"></span>es rend<span class=\"__2 _275\"></span>er s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice i<span class=\"__2 _275\"></span>n exchan<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>e for sh<span class=\"__2 _275\"></span>ares o<span class=\"__2 _275\"></span>r rig<span class=\"__2 _275\"></span>hts over sh<span class=\"__2 _275\"></span>ares.<span class=\"__2 _2cc\"> </span>The fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re entitle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts granted is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as an e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loye<span class=\"__2 _275\"></span>e expen<span class=\"__2 _275\"></span>se in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt with a<span class=\"__2 _2cc\"> </span>cor<span class=\"__2 _275\"></span>respo<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g in<span class=\"__2 _275\"></span>creas<span class=\"__2 _275\"></span>e in eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>. At the e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>d of eac<span class=\"__2 _275\"></span>h repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d, the G<span class=\"__2 _275\"></span>roup revis<span class=\"__2 _275\"></span>es its es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates of the n<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r of option<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>that a<span class=\"__2 _275\"></span>re expec<span class=\"__2 _275\"></span>ted to v<span class=\"__2 _276\"></span>est b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e no<span class=\"__2 _275\"></span>n-market vestin<span class=\"__2 _275\"></span>g con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>e con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s. It re<span class=\"__2 _275\"></span>cog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>es the i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t of the<span class=\"__2 _275\"></span> revisio<span class=\"__2 _275\"></span>n to origi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tes, if any<span class=\"__2 _277\"></span>, i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent, with a co<span class=\"__2 _275\"></span>rresp<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>stme<span class=\"__2 _275\"></span>nt to equ<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span>. The fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue a<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span> grant date is d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>ed u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g a Mo<span class=\"__2 _275\"></span>nte Carl<span class=\"__2 _275\"></span>o sim<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on tech<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>e for th<span class=\"__2 _275\"></span>e DCC p<span class=\"__2 _275\"></span>lc Lon<span class=\"__2 _275\"></span>g T<span class=\"__2 _277\"></span>er<span class=\"__2 _275\"></span>m In<span class=\"__2 _275\"></span>centi<span class=\"__2 _275\"></span>ve Plan<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>The D<span class=\"__2 _275\"></span>CC p<span class=\"__2 _275\"></span>lc Lon<span class=\"__2 _275\"></span>g T<span class=\"__2 _277\"></span>erm I<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>centive Pl<span class=\"__2 _275\"></span>an co<span class=\"__2 _275\"></span>ntains b<span class=\"__2 _275\"></span>oth mar<span class=\"__2 _275\"></span>ke<span class=\"__2 _276\"></span>t an<span class=\"__2 _275\"></span>d no<span class=\"__2 _275\"></span>n-market base<span class=\"__2 _275\"></span>d vestin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Acco<span class=\"__2 _275\"></span>rdin<span class=\"__2 _275\"></span>gly, the fair<span class=\"__2 _2cc\"> </span>valu<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sig<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d to the related e<span class=\"__2 _275\"></span>qui<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt on in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>l ap<span class=\"__2 _275\"></span>pli<span class=\"__2 _275\"></span>cati<span class=\"__2 _275\"></span>on of I<span class=\"__2 _275\"></span>FRS 2 Sh<span class=\"__2 _275\"></span>are-bas<span class=\"__2 _275\"></span>ed Pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt is ad<span class=\"__2 _275\"></span>jus<span class=\"__2 _275\"></span>ted to r<span class=\"__2 _277\"></span>e\ufb02<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ct the<span class=\"__2 _275\"></span> antici<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ted likeli<span class=\"__2 _275\"></span>ho<span class=\"__2 _275\"></span>od at th<span class=\"__2 _275\"></span>e grant d<span class=\"__2 _275\"></span>ate of ach<span class=\"__2 _275\"></span>ievi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>rket based ve<span class=\"__2 _275\"></span>stin<span class=\"__2 _275\"></span>g con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s. T<span class=\"__2 _275\"></span>he c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative n<span class=\"__2 _275\"></span>on-mar<span class=\"__2 _275\"></span>ke<span class=\"__2 _276\"></span>t<span class=\"__2 _282\"></span>-ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span>ch<span class=\"__2 _275\"></span>arge to the In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement i<span class=\"__2 _275\"></span>s reversed wh<span class=\"__2 _275\"></span>ere entitl<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents d<span class=\"__2 _275\"></span>o not vest b<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>au<span class=\"__2 _275\"></span>se no<span class=\"__2 _275\"></span>n-market per<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns h<span class=\"__2 _275\"></span>ave<span class=\"__2 _2cc\"> </span>not be<span class=\"__2 _275\"></span>en m<span class=\"__2 _275\"></span>et or wh<span class=\"__2 _275\"></span>ere an e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loyee i<span class=\"__2 _275\"></span>n rece<span class=\"__2 _275\"></span>ipt of sha<span class=\"__2 _275\"></span>re entitle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts reli<span class=\"__2 _275\"></span>nq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>s ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>e before th<span class=\"__2 _275\"></span>e en<span class=\"__2 _275\"></span>d of the vesti<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>Whe<span class=\"__2 _275\"></span>re the sh<span class=\"__2 _275\"></span>are-base<span class=\"__2 _275\"></span>d pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents g<span class=\"__2 _275\"></span>ive ris<span class=\"__2 _275\"></span>e to the iss<span class=\"__2 _275\"></span>ue of n<span class=\"__2 _275\"></span>ew eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>are ca<span class=\"__2 _275\"></span>pital, th<span class=\"__2 _275\"></span>e proce<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>s recei<span class=\"__2 _275\"></span>ved by the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>any<span class=\"__2 _2cc\"> </span>are credited to Sh<span class=\"__2 _275\"></span>are Cap<span class=\"__2 _275\"></span>ital (nom<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>al va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e) and S<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re Premiu<span class=\"__2 _275\"></span>m whe<span class=\"__2 _275\"></span>n the s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re entitle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts are exercised<span class=\"__2 _275\"></span>. Whe<span class=\"__2 _275\"></span>re the<span class=\"__2 _2cc\"> </span>sh<span class=\"__2 _275\"></span>are-base<span class=\"__2 _275\"></span>d pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents gi<span class=\"__2 _275\"></span>ve rise to the re-issu<span class=\"__2 _275\"></span>e of sha<span class=\"__2 _275\"></span>res from treas<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>y s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res, the p<span class=\"__2 _275\"></span>roce<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>s of issu<span class=\"__2 _275\"></span>e are cred<span class=\"__2 _275\"></span>ited to<span class=\"__2 _2cc\"> </span>shareholder<span class=\"__2 _276\"></span>s equity<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>The m<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nt requ<span class=\"__2 _275\"></span>irem<span class=\"__2 _275\"></span>ents of IFR<span class=\"__2 _275\"></span>S 2 ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nted in respe<span class=\"__2 _275\"></span>ct of s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re options e<span class=\"__2 _275\"></span>ntitle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts granted af<span class=\"__2 _275\"></span>ter<span class=\"__2 _275\"></span> 7 Novem<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r 20<span class=\"__2 _275\"></span>02. In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with th<span class=\"__2 _275\"></span>e stand<span class=\"__2 _275\"></span>ard, the d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ure requi<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nts of IFR<span class=\"__2 _275\"></span>S 2 ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d to all outs<span class=\"__2 _275\"></span>tand<span class=\"__2 _275\"></span>ing<span class=\"__2 _275\"></span> sh<span class=\"__2 _275\"></span>are-base<span class=\"__2 _275\"></span>d pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents rega<span class=\"__2 _275\"></span>rdles<span class=\"__2 _275\"></span>s of the<span class=\"__2 _275\"></span>ir grant d<span class=\"__2 _275\"></span>ate. The G<span class=\"__2 _275\"></span>roup d<span class=\"__2 _275\"></span>oes n<span class=\"__2 _275\"></span>ot op<span class=\"__2 _275\"></span>erate any cash-set<span class=\"__2 _275\"></span>tled s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re-based p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span>sch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es o<span class=\"__2 _275\"></span>r sh<span class=\"__2 _275\"></span>are-base<span class=\"__2 _275\"></span>d pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ent transa<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>ons w<span class=\"__2 _275\"></span>ith cas<span class=\"__2 _275\"></span>h altern<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ves as d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n IFRS 2<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>GOVER<span class=\"__2 _275\"></span>NM<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT GR<span class=\"__2 _279\"></span>ANTS<span class=\"__2 _2cc\"> </span>Grants are recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>ir fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>ere is a reas<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>rance th<span class=\"__2 _275\"></span>at th<span class=\"__2 _275\"></span>e grant wil<span class=\"__2 _275\"></span>l be rece<span class=\"__2 _275\"></span>ive<span class=\"__2 _275\"></span>d, an<span class=\"__2 _275\"></span>d all a<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>tachi<span class=\"__2 _275\"></span>ng<span class=\"__2 _2cc\"> </span>con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed wi<span class=\"__2 _275\"></span>th.<span class=\"__2 _2cc\"> </span>Cap<span class=\"__2 _275\"></span>ital grants rece<span class=\"__2 _275\"></span>ived a<span class=\"__2 _275\"></span>nd rec<span class=\"__2 _275\"></span>eiva<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e by the Grou<span class=\"__2 _275\"></span>p are credi<span class=\"__2 _275\"></span>ted to governm<span class=\"__2 _275\"></span>ent g<span class=\"__2 _275\"></span>rants and a<span class=\"__2 _275\"></span>re amo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tise<span class=\"__2 _275\"></span>d to the In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span>Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt on a s<span class=\"__2 _275\"></span>traight<span class=\"__2 _277\"></span>-lin<span class=\"__2 _275\"></span>e bas<span class=\"__2 _275\"></span>is over th<span class=\"__2 _275\"></span>e expe<span class=\"__2 _275\"></span>cted usef<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>l lives of th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets to which th<span class=\"__2 _275\"></span>ey relate.<span class=\"__2 _2cc\"> </span>Reven<span class=\"__2 _275\"></span>ue g<span class=\"__2 _275\"></span>rants are recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e over the p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s ne<span class=\"__2 _275\"></span>ces<span class=\"__2 _275\"></span>sar<span class=\"__2 _279\"></span>y to match the grant o<span class=\"__2 _275\"></span>n a system<span class=\"__2 _275\"></span>atic b<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>is to the cost<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span>that i<span class=\"__2 _275\"></span>t is inten<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d to comp<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sate. Govern<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent grants th<span class=\"__2 _275\"></span>at are rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le as c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nsa<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n for expe<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>es or l<span class=\"__2 _275\"></span>oss<span class=\"__2 _275\"></span>es al<span class=\"__2 _275\"></span>read<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span>in<span class=\"__2 _275\"></span>cur<span class=\"__2 _275\"></span>red or for th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose of g<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iate \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t to the G<span class=\"__2 _275\"></span>roup with n<span class=\"__2 _275\"></span>o f<span class=\"__2 _275\"></span>uture rela<span class=\"__2 _275\"></span>ted costs<span class=\"__2 _275\"></span>, are recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span>pro\ufb01t or l<span class=\"__2 _275\"></span>oss i<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>iod i<span class=\"__2 _275\"></span>n whi<span class=\"__2 _275\"></span>ch th<span class=\"__2 _275\"></span>ey be<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le.<span class=\"__2 _2cc\"> </span>5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span>EQU<span class=\"__2 _275\"></span>IT<span class=\"__2 _275\"></span>Y<span class=\"__2 _2cc\"> </span>Treasury sh<span class=\"__2 _275\"></span>ares<span class=\"__2 _2cc\"> </span>Whe<span class=\"__2 _275\"></span>re the Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any p<span class=\"__2 _275\"></span>urch<span class=\"__2 _275\"></span>ases th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny\u2019s equ<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>are cap<span class=\"__2 _275\"></span>ital, the c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>id is d<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ted from tot<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>l eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> cla<span class=\"__2 _275\"></span>ssi<span class=\"__2 _275\"></span>\ufb01e<span class=\"__2 _275\"></span>d as treas<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>y s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res until th<span class=\"__2 _275\"></span>ey are can<span class=\"__2 _275\"></span>cel<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>d. Wh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>re such s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res are subs<span class=\"__2 _275\"></span>eq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly so<span class=\"__2 _275\"></span>ld or re-issu<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>, any con<span class=\"__2 _275\"></span>si<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration<span class=\"__2 _2cc\"> </span>recei<span class=\"__2 _275\"></span>ved is i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in sh<span class=\"__2 _275\"></span>are prem<span class=\"__2 _275\"></span>iu<span class=\"__2 _275\"></span>m.<span class=\"__2 _2cc\"> </span>Dividends<span class=\"__2 _2cc\"> </span>Div<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ds o<span class=\"__2 _275\"></span>n Ordin<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y Sh<span class=\"__2 _275\"></span>ares are reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as a li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s \ufb01na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial s<span class=\"__2 _275\"></span>tatements i<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od i<span class=\"__2 _275\"></span>n whi<span class=\"__2 _275\"></span>ch they a<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span>app<span class=\"__2 _275\"></span>roved by the sh<span class=\"__2 _275\"></span>areh<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs of the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>. Prop<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d di<span class=\"__2 _275\"></span>vid<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ds th<span class=\"__2 _275\"></span>at are ap<span class=\"__2 _275\"></span>proved af<span class=\"__2 _275\"></span>ter th<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g date are not<span class=\"__2 _2cc\"> </span>recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>s a lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y at th<span class=\"__2 _275\"></span>at rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te but are dis<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d in the d<span class=\"__2 _275\"></span>iv<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ds n<span class=\"__2 _275\"></span>ot<span class=\"__2 _276\"></span>e.<span class=\"__2 _2cc\"> </span>Non-<span class=\"__2 _275\"></span>controlling interests<span class=\"__2 _2cc\"> </span>No<span class=\"__2 _275\"></span>n-controlli<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>nterests represent th<span class=\"__2 _275\"></span>e po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of the e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of a sub<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y not at<span class=\"__2 _275\"></span>tri<span class=\"__2 _275\"></span>butab<span class=\"__2 _275\"></span>le ei<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r direc<span class=\"__2 _275\"></span>tly o<span class=\"__2 _275\"></span>r in<span class=\"__2 _275\"></span>direc<span class=\"__2 _275\"></span>tly to the<span class=\"__2 _2cc\"> </span>Parent Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any an<span class=\"__2 _275\"></span>d are prese<span class=\"__2 _275\"></span>nted sep<span class=\"__2 _275\"></span>arately in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d withi<span class=\"__2 _275\"></span>n eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>et,<span class=\"__2 _2cc\"> </span>dis<span class=\"__2 _275\"></span>ting<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sh<span class=\"__2 _275\"></span>ed f<span class=\"__2 _275\"></span>rom sh<span class=\"__2 _275\"></span>areh<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>der<span class=\"__2 _275\"></span>s\u2019 equ<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y at<span class=\"__2 _275\"></span>tri<span class=\"__2 _275\"></span>butab<span class=\"__2 _275\"></span>le to owners of th<span class=\"__2 _275\"></span>e Parent Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any. Acqui<span class=\"__2 _275\"></span>siti<span class=\"__2 _275\"></span>ons of n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntrolli<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>nterests<span class=\"__2 _2cc\"> </span>are acc<span class=\"__2 _275\"></span>ounted fo<span class=\"__2 _275\"></span>r as transa<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>ons w<span class=\"__2 _275\"></span>ith eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y h<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs in th<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>r cap<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y as e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y ho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>ers a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>erefore no g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l is<span class=\"__2 _2cc\"> </span>recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>aus<span class=\"__2 _275\"></span>e of su<span class=\"__2 _275\"></span>ch transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. O<span class=\"__2 _275\"></span>n an ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on-by-<span class=\"__2 _276\"></span>acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n ba<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>, the G<span class=\"__2 _275\"></span>roup reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ises a<span class=\"__2 _275\"></span>ny no<span class=\"__2 _275\"></span>n-controll<span class=\"__2 _275\"></span>ing<span class=\"__2 _275\"></span> interest in th<span class=\"__2 _275\"></span>e acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ree eith<span class=\"__2 _275\"></span>er a<span class=\"__2 _275\"></span>t fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e or at th<span class=\"__2 _275\"></span>e no<span class=\"__2 _275\"></span>n-controll<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g interest<span class=\"__2 _275\"></span>\u2019s propor<span class=\"__2 _279\"></span>tion<span class=\"__2 _275\"></span>ate sha<span class=\"__2 _275\"></span>re of the ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>iree\u2019s net assets<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>5.<span class=\"__2 _277\"></span>10 <span class=\"__2 _278\"> </span>APPRO<span class=\"__2 _277\"></span>V<span class=\"__2 _277\"></span>AL OF FINANCIAL ST<span class=\"__2 _277\"></span>A<span class=\"__2 _277\"></span>TEM<span class=\"__2 _275\"></span>ENTS<span class=\"__2 _2cc\"> </span>The \ufb01<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l statements we<span class=\"__2 _275\"></span>re app<span class=\"__2 _275\"></span>roved by the Bo<span class=\"__2 _275\"></span>ard of Direc<span class=\"__2 _275\"></span>tors on 15 M<span class=\"__2 _275\"></span>ay 2023<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "1.1  STATEMENT OF COMPLIANCE International Financial Reporting Standards (\u2018IFRS\u2019) require an entity whose \ufb01nancial statements comply with IFRS to make  an explicit and unreserved statement of such compliance in the notes to the \ufb01nancial statements.  The consolidated \ufb01nancial statements of DCC plc have been prepared in accordance with International Financial Reporting Standards (\u2018IFRS\u2019) and their interpretations approved by the International Accounting Standards Board (\u2018IASB\u2019) as adopted by  the European Union (\u2018EU\u2019) and those parts of the Companies Act, 2014 applicable to companies reporting under IFRS. IFRS as adopted by the EU differ in certain respects from IFRS as issued by the IASB. Both the Parent Company and the Group \ufb01nancial statements have been prepared in accordance with IFRS as adopted by the EU and references to IFRS hereafter should be construed as references to IFRS as adopted by the EU. In presenting the Parent Company \ufb01nancial statements together with  the Group \ufb01nancial statements, the Parent Company has availed of the exemption in Section 304(2) of the Companies Act,  2014 not to present its individual Income Statement and related notes that form part of the approved Parent Company  \ufb01nancial statements. The Parent Company has also availed of the exemption from \ufb01ling its individual Income Statement with  the Registrar of Companies as permitted by Section 304(2) of the Companies Act, 2014.  The Going Concern Statement on page 84 forms part of the Group \ufb01nancial statements. The Directors acknowledge that based on their review of the Group\u2019s activities, cash \ufb02ows, liquidity position and borrowing facilities for the \ufb01nancial year ended  31 March 2023, and having assessed the principal risks facing the Group, the Board of Directors has a reasonable expectation  that DCC plc, and the Group as a whole, has adequate \ufb01nancial and other resources to continue in operational existence and will be able to meet its liabilities as they fall due over the 12-month going concern period. DCC plc, the ultimate Parent Company, is a publicly traded limited company incorporated and domiciled in the Republic of Ireland. DCC plc\u2019s shares have a Premium Listing on the Official List of the United Kingdom Listing Authority and are traded  solely on the London Stock Exchange. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "DCC plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "DCC plc, the ultimate Parent Company, is a publicly traded limited company incorporated and domiciled in the Republic of ",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "DCC plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-481": {
   "value": " publicly traded limited company",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Republic of Ireland",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Republic of Ireland",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "<div class=\"t_2 m0_2 h5_2 ff1_2 fs3_2 fc1_2 sc0_2 lsb_2 ws8_2 gs4_2\">1.2</div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gs5_2\"> <span class=\"__2 _278\"> </span>BAS<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>S O<span class=\"__2 _275\"></span>F PR<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>PAR<span class=\"__2 _275\"></span>A<span class=\"__2 _277\"></span>T<span class=\"__2 _275\"></span>IO<span class=\"__2 _275\"></span>N<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs6_1\">This section include<span class=\"__2 _277\"></span>s information on ne<span class=\"__2 _276\"></span>w accounting s<span class=\"__2 _277\"></span>tandar<span class=\"__2 _277\"></span>ds, amendments and int<span class=\"__2 _277\"></span>erpret<span class=\"__2 _277\"></span>ations, whether the<span class=\"__2 _277\"></span>y are<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs7_1\"><span class=\"__2 _2cc\">eff</span><span class=\"__2 _277\"></span>ective f<span class=\"__2 _277\"></span>or the current year or in lat<span class=\"__2 _277\"></span>er year<span class=\"__2 _277\"></span>s, and how they ar<span class=\"__2 _277\"></span>e expect<span class=\"__2 _277\"></span>ed to impact the \ufb01nancial po<span class=\"__2 _276\"></span>sition and perf<span class=\"__2 _277\"></span>ormance<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs8_1\">of the Gr<span class=\"__2 _277\"></span>oup<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs9_1\">The c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sol<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ated \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l stateme<span class=\"__2 _275\"></span>nts, wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re presented in s<span class=\"__2 _275\"></span>terlin<span class=\"__2 _275\"></span>g, rou<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ed to the n<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>rest tho<span class=\"__2 _275\"></span>usa<span class=\"__2 _275\"></span>nd, h<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n prep<span class=\"__2 _275\"></span>ared<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsa_1\">on a g<span class=\"__2 _275\"></span>oin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ern b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r the h<span class=\"__2 _275\"></span>istori<span class=\"__2 _275\"></span>cal c<span class=\"__2 _275\"></span>ost co<span class=\"__2 _275\"></span>nventio<span class=\"__2 _275\"></span>n, as m<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>di\ufb01<span class=\"__2 _275\"></span>ed by th<span class=\"__2 _275\"></span>e me<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nt at fai<span class=\"__2 _275\"></span>r val<span class=\"__2 _275\"></span>ue of sh<span class=\"__2 _275\"></span>are-base<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb_1\">pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents at th<span class=\"__2 _275\"></span>e da<span class=\"__2 _275\"></span>te of grant, post<span class=\"__2 _277\"></span>-em<span class=\"__2 _275\"></span>ploy<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tain \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc_1\">de<span class=\"__2 _275\"></span>rivative \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial i<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng val<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>es of recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties th<span class=\"__2 _275\"></span>at are h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d via fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsd_1\">are adju<span class=\"__2 _275\"></span>sted to record cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n the fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>ttri<span class=\"__2 _275\"></span>bu<span class=\"__2 _275\"></span>table to the ri<span class=\"__2 _275\"></span>sks tha<span class=\"__2 _275\"></span>t are be<span class=\"__2 _275\"></span>ing h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gse_1\">The a<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>ounti<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>es ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d in the p<span class=\"__2 _275\"></span>repa<span class=\"__2 _275\"></span>ration of th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts for th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d 31 M<span class=\"__2 _275\"></span>arch 2023 are set ou<span class=\"__2 _275\"></span>t in<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsf_1\">note 5.<span class=\"__2 _277\"></span>9<span class=\"__2 _276\"></span>. The<span class=\"__2 _275\"></span>se p<span class=\"__2 _275\"></span>oli<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tently by the Grou<span class=\"__2 _275\"></span>p\u2019s subsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>unted inves<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nts for al<span class=\"__2 _275\"></span>l<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsd_2 ws9_2 gs10_1\">periods present<span class=\"__2 _276\"></span>ed in these consolidated \ufb01nancia<span class=\"__2 _275\"></span>l st<span class=\"__2 _277\"></span>atements.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs11_1\">The p<span class=\"__2 _275\"></span>repa<span class=\"__2 _275\"></span>ration of \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial s<span class=\"__2 _275\"></span>tatements i<span class=\"__2 _275\"></span>n confo<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y with IFR<span class=\"__2 _275\"></span>S requ<span class=\"__2 _275\"></span>ires the u<span class=\"__2 _275\"></span>se of ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain cri<span class=\"__2 _275\"></span>tica<span class=\"__2 _275\"></span>l acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ates. I<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs12_1\">add<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n, it req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>res ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt to e<span class=\"__2 _276\"></span>xercise ju<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>roces<span class=\"__2 _275\"></span>s of app<span class=\"__2 _275\"></span>ly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny\u2019s acc<span class=\"__2 _275\"></span>ounti<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>es. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs13_1\">areas i<span class=\"__2 _275\"></span>nvolv<span class=\"__2 _275\"></span>ing a h<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>h de<span class=\"__2 _275\"></span>gree of ju<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent o<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>lexit<span class=\"__2 _275\"></span>y, or areas wh<span class=\"__2 _275\"></span>ere ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ptions a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ates are sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt to the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs14_1\">con<span class=\"__2 _275\"></span>sol<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ated \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts are detaile<span class=\"__2 _275\"></span>d in n<span class=\"__2 _275\"></span>ote 1.4<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h8_2 ff9_2 fs5_2 fc2_2 sc0_2 lse_2 wsa_2 gs15_1\">Adopt<span class=\"__2 _277\"></span>ion of<span class=\"__2 _277\"></span> IFRS and In<span class=\"__2 _277\"></span>ternati<span class=\"__2 _276\"></span>onal Financial<span class=\"__2 _277\"></span> Reporting Int<span class=\"__2 _277\"></span>erpret<span class=\"__2 _277\"></span>ations<span class=\"__2 _276\"></span> Committee<span class=\"__2 _277\"></span> (\u2018IFRIC\u2019<span class=\"__2 _277\"></span>) Int<span class=\"__2 _277\"></span>erpret<span class=\"__2 _277\"></span>ations<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs16_1\">The fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>es to IFRS b<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effec</span><span class=\"__2 _275\"></span>tive for th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar b<span class=\"__2 _275\"></span>ut di<span class=\"__2 _275\"></span>d not resu<span class=\"__2 _275\"></span>lt in a m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge to the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsf_2 wsb_2 gs17_1\">Group<span class=\"__2 _277\"></span>\u2019s \ufb01nancial st<span class=\"__2 _277\"></span>atemen<span class=\"__2 _276\"></span>ts:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gs18_1\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y, Plant an<span class=\"__2 _275\"></span>d Equi<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span>: Procee<span class=\"__2 _275\"></span>ds b<span class=\"__2 _275\"></span>efore Intend<span class=\"__2 _275\"></span>ed U<span class=\"__2 _275\"></span>se \u2013 Am<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts to IAS 16<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gs19_1\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">O<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>erou<span class=\"__2 _275\"></span>s Co<span class=\"__2 _275\"></span>ntracts \u2013 Cos<span class=\"__2 _275\"></span>t of Ful\ufb01<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ing a C<span class=\"__2 _275\"></span>ontract \u2013 A<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>ents to IAS 37<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gs1a_1\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">A<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>al Im<span class=\"__2 _275\"></span>provem<span class=\"__2 _275\"></span>ents to IFRS Stand<span class=\"__2 _275\"></span>ards 201<span class=\"__2 _275\"></span>8-<span class=\"__2 _277\"></span>2020<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 fc2_2 lsa_2\"> </span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gs1b_1\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">R<span class=\"__2 _275\"></span>eferen<span class=\"__2 _275\"></span>ce to the Co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>eptua<span class=\"__2 _275\"></span>l Framewor<span class=\"__2 _275\"></span>k - Am<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>ents to IFRS 3<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff9_2 fs5_2 fc2_2 sc0_2 lse_2 wsa_2 gs22_1\">St<span class=\"__2 _277\"></span>andards, i<span class=\"__2 _276\"></span>nt<span class=\"__2 _276\"></span>erpre<span class=\"__2 _277\"></span>tation<span class=\"__2 _276\"></span>s and<span class=\"__2 _276\"></span> amendments t<span class=\"__2 _277\"></span>o published st<span class=\"__2 _277\"></span>andards tha<span class=\"__2 _276\"></span>t ar<span class=\"__2 _276\"></span>e no<span class=\"__2 _276\"></span>t y<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">et effecti</span><span class=\"__2 _276\"></span>ve<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs23_1\">The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as n<span class=\"__2 _275\"></span>ot app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain n<span class=\"__2 _275\"></span>ew stand<span class=\"__2 _275\"></span>ards, am<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d interpretations to existin<span class=\"__2 _275\"></span>g stan<span class=\"__2 _275\"></span>dards th<span class=\"__2 _275\"></span>at h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs24_1\">iss<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d but a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">re not yet effecti</span><span class=\"__2 _275\"></span>ve. The<span class=\"__2 _275\"></span>se in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gs25_1\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Prese<span class=\"__2 _275\"></span>ntation of Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial Stateme<span class=\"__2 _275\"></span>nts - Di<span class=\"__2 _275\"></span>scl<span class=\"__2 _275\"></span>osu<span class=\"__2 _275\"></span>re of Acco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g Poli<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IAS 1)<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 fc2_2 lsa_2\"> </span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gs26_1\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">D<span class=\"__2 _275\"></span>e\ufb01<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on of Ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g Esti<span class=\"__2 _275\"></span>mates (<span class=\"__2 _275\"></span>Am<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>ents to IAS 8 Ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>g Poli<span class=\"__2 _275\"></span>cies<span class=\"__2 _275\"></span>, Cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n Acco<span class=\"__2 _275\"></span>unti<span class=\"__2 _275\"></span>ng Es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates &amp; Errors)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gs27_1\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">I<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e T<span class=\"__2 _277\"></span>axes - D<span class=\"__2 _275\"></span>eferred T<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>x related to Ass<span class=\"__2 _275\"></span>ets an<span class=\"__2 _275\"></span>d Lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g from a Si<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>le T<span class=\"__2 _277\"></span>ran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion (<span class=\"__2 _275\"></span>Am<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IAS 12)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gs28_1\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s - le<span class=\"__2 _275\"></span>ase l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y in a sa<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>eb<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>k (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IFRS 16)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gs29_1\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">I<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>tial A<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of IFR<span class=\"__2 _275\"></span>S 17 an<span class=\"__2 _275\"></span>d IFR<span class=\"__2 _275\"></span>S 9 (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IFRS 17 In<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>rance C<span class=\"__2 _275\"></span>ontracts)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gs2a_1\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsf_2 wsb_2\">I<span class=\"__2 _275\"></span>FRS 1<span class=\"__2 _276\"></span>7 Insur<span class=\"__2 _277\"></span>an<span class=\"__2 _275\"></span>ce Cont<span class=\"__2 _277\"></span>racts<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs2b_1\">The i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t of thes<span class=\"__2 _275\"></span>e new s<span class=\"__2 _275\"></span>tanda<span class=\"__2 _275\"></span>rds is not expe<span class=\"__2 _275\"></span>cted to result i<span class=\"__2 _275\"></span>n a net m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge to the Grou<span class=\"__2 _275\"></span>p\u2019s \ufb01nan<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts.<span class=\"__2 _2cc\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "The consolidated \ufb01nancial statements, which are presented in sterling, rounded to the nearest thousand, have been prepared on a going concern basis under the historical cost convention, as modi\ufb01ed by the measurement at fair value of share-based  payments at the date of grant, post-employment bene\ufb01t obligations and certain \ufb01nancial assets and liabilities including  derivative \ufb01nancial instruments. The carrying values of recognised assets and liabilities that are hedged via fair value hedges  are adjusted to record changes in the fair values attributable to the risks that are being hedged. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "Adoption of IFRS and International Financial Reporting Interpretations Committee (\u2018IFRIC\u2019) Interpretations The following changes to IFRS became effective for the Group during the year but did not result in a material change to the  Group\u2019s \ufb01nancial statements:  \u2013 Property, Plant and Equipment: Proceeds before Intended Use \u2013 Amendments to IAS 16  \u2013 Onerous Contracts \u2013 Cost of Ful\ufb01lling a Contract \u2013 Amendments to IAS 37  \u2013 Annual Improvements to IFRS Standards 2018-2020   \u2013 Reference to the Conceptual Framework - Amendments to IFRS 3 ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "Adopt<span class=\"__2 _277\"></span>ion of<span class=\"__2 _277\"></span> IFRS and In<span class=\"__2 _277\"></span>ternati<span class=\"__2 _276\"></span>onal Financial<span class=\"__2 _277\"></span> Reporting Int<span class=\"__2 _277\"></span>erpret<span class=\"__2 _277\"></span>ations<span class=\"__2 _276\"></span> Committee<span class=\"__2 _277\"></span> (\u2018IFRIC\u2019<span class=\"__2 _277\"></span>) Int<span class=\"__2 _277\"></span>erpret<span class=\"__2 _277\"></span>ations<span class=\"__2 _2cc\"> </span>The fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>es to IFRS b<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effec</span><span class=\"__2 _275\"></span>tive for th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar b<span class=\"__2 _275\"></span>ut di<span class=\"__2 _275\"></span>d not resu<span class=\"__2 _275\"></span>lt in a m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge to the<span class=\"__2 _2cc\"> </span> Group<span class=\"__2 _277\"></span>\u2019s \ufb01nancial st<span class=\"__2 _277\"></span>atemen<span class=\"__2 _276\"></span>ts:<span class=\"__2 _2cc\"> </span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y, Plant an<span class=\"__2 _275\"></span>d Equi<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span>: Procee<span class=\"__2 _275\"></span>ds b<span class=\"__2 _275\"></span>efore Intend<span class=\"__2 _275\"></span>ed U<span class=\"__2 _275\"></span>se \u2013 Am<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts to IAS 16<span class=\"__2 _2cc\"> </span></span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">O<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>erou<span class=\"__2 _275\"></span>s Co<span class=\"__2 _275\"></span>ntracts \u2013 Cos<span class=\"__2 _275\"></span>t of Ful\ufb01<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ing a C<span class=\"__2 _275\"></span>ontract \u2013 A<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>ents to IAS 37<span class=\"__2 _2cc\"> </span></span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">A<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>al Im<span class=\"__2 _275\"></span>provem<span class=\"__2 _275\"></span>ents to IFRS Stand<span class=\"__2 _275\"></span>ards 201<span class=\"__2 _275\"></span>8-<span class=\"__2 _277\"></span>2020<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 fc2_2 lsa_2\"> </span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">R<span class=\"__2 _275\"></span>eferen<span class=\"__2 _275\"></span>ce to the Co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>eptua<span class=\"__2 _275\"></span>l Framewor<span class=\"__2 _275\"></span>k - Am<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>ents to IFRS 3<span class=\"__2 _2cc\"> </span></span></span>St<span class=\"__2 _277\"></span>andards, i<span class=\"__2 _276\"></span>nt<span class=\"__2 _276\"></span>erpre<span class=\"__2 _277\"></span>tation<span class=\"__2 _276\"></span>s and<span class=\"__2 _276\"></span> amendments t<span class=\"__2 _277\"></span>o published st<span class=\"__2 _277\"></span>andards tha<span class=\"__2 _276\"></span>t ar<span class=\"__2 _276\"></span>e no<span class=\"__2 _276\"></span>t y<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">et effecti</span><span class=\"__2 _276\"></span>ve<span class=\"__2 _2cc\"> </span> The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as n<span class=\"__2 _275\"></span>ot app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain n<span class=\"__2 _275\"></span>ew stand<span class=\"__2 _275\"></span>ards, am<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d interpretations to existin<span class=\"__2 _275\"></span>g stan<span class=\"__2 _275\"></span>dards th<span class=\"__2 _275\"></span>at h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span> iss<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d but a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">re not yet effecti</span><span class=\"__2 _275\"></span>ve. The<span class=\"__2 _275\"></span>se in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e:<span class=\"__2 _2cc\"> </span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Prese<span class=\"__2 _275\"></span>ntation of Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial Stateme<span class=\"__2 _275\"></span>nts - Di<span class=\"__2 _275\"></span>scl<span class=\"__2 _275\"></span>osu<span class=\"__2 _275\"></span>re of Acco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g Poli<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IAS 1)<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 fc2_2 lsa_2\"> </span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">D<span class=\"__2 _275\"></span>e\ufb01<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on of Ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g Esti<span class=\"__2 _275\"></span>mates (<span class=\"__2 _275\"></span>Am<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>ents to IAS 8 Ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>g Poli<span class=\"__2 _275\"></span>cies<span class=\"__2 _275\"></span>, Cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n Acco<span class=\"__2 _275\"></span>unti<span class=\"__2 _275\"></span>ng Es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates &amp; Errors)<span class=\"__2 _2cc\"> </span></span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">I<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e T<span class=\"__2 _277\"></span>axes - D<span class=\"__2 _275\"></span>eferred T<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>x related to Ass<span class=\"__2 _275\"></span>ets an<span class=\"__2 _275\"></span>d Lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g from a Si<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>le T<span class=\"__2 _277\"></span>ran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion (<span class=\"__2 _275\"></span>Am<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IAS 12)<span class=\"__2 _2cc\"> </span></span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s - le<span class=\"__2 _275\"></span>ase l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y in a sa<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>eb<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>k (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IFRS 16)<span class=\"__2 _2cc\"> </span></span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">I<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>tial A<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of IFR<span class=\"__2 _275\"></span>S 17 an<span class=\"__2 _275\"></span>d IFR<span class=\"__2 _275\"></span>S 9 (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IFRS 17 In<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>rance C<span class=\"__2 _275\"></span>ontracts)<span class=\"__2 _2cc\"> </span></span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsf_2 wsb_2\">I<span class=\"__2 _275\"></span>FRS 1<span class=\"__2 _276\"></span>7 Insur<span class=\"__2 _277\"></span>an<span class=\"__2 _275\"></span>ce Cont<span class=\"__2 _277\"></span>racts<span class=\"__2 _2cc\"> </span></span></span>The i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t of thes<span class=\"__2 _275\"></span>e new s<span class=\"__2 _275\"></span>tanda<span class=\"__2 _275\"></span>rds is not expe<span class=\"__2 _275\"></span>cted to result i<span class=\"__2 _275\"></span>n a net m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge to the Grou<span class=\"__2 _275\"></span>p\u2019s \ufb01nan<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts.<span class=\"__2 _2cc\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "St<span class=\"__2 _277\"></span>andards, i<span class=\"__2 _276\"></span>nt<span class=\"__2 _276\"></span>erpre<span class=\"__2 _277\"></span>tation<span class=\"__2 _276\"></span>s and<span class=\"__2 _276\"></span> amendments t<span class=\"__2 _277\"></span>o published st<span class=\"__2 _277\"></span>andards tha<span class=\"__2 _276\"></span>t ar<span class=\"__2 _276\"></span>e no<span class=\"__2 _276\"></span>t y<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">et effecti</span><span class=\"__2 _276\"></span>ve<span class=\"__2 _2cc\"> </span> The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as n<span class=\"__2 _275\"></span>ot app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain n<span class=\"__2 _275\"></span>ew stand<span class=\"__2 _275\"></span>ards, am<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d interpretations to existin<span class=\"__2 _275\"></span>g stan<span class=\"__2 _275\"></span>dards th<span class=\"__2 _275\"></span>at h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span> iss<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d but a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">re not yet effecti</span><span class=\"__2 _275\"></span>ve. The<span class=\"__2 _275\"></span>se in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e:<span class=\"__2 _2cc\"> </span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Prese<span class=\"__2 _275\"></span>ntation of Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial Stateme<span class=\"__2 _275\"></span>nts - Di<span class=\"__2 _275\"></span>scl<span class=\"__2 _275\"></span>osu<span class=\"__2 _275\"></span>re of Acco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g Poli<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IAS 1)<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 fc2_2 lsa_2\"> </span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">D<span class=\"__2 _275\"></span>e\ufb01<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on of Ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g Esti<span class=\"__2 _275\"></span>mates (<span class=\"__2 _275\"></span>Am<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dm<span class=\"__2 _275\"></span>ents to IAS 8 Ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>g Poli<span class=\"__2 _275\"></span>cies<span class=\"__2 _275\"></span>, Cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n Acco<span class=\"__2 _275\"></span>unti<span class=\"__2 _275\"></span>ng Es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates &amp; Errors)<span class=\"__2 _2cc\"> </span></span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">I<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e T<span class=\"__2 _277\"></span>axes - D<span class=\"__2 _275\"></span>eferred T<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>x related to Ass<span class=\"__2 _275\"></span>ets an<span class=\"__2 _275\"></span>d Lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g from a Si<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>le T<span class=\"__2 _277\"></span>ran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion (<span class=\"__2 _275\"></span>Am<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IAS 12)<span class=\"__2 _2cc\"> </span></span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">Le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s - le<span class=\"__2 _275\"></span>ase l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y in a sa<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>eb<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>k (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IFRS 16)<span class=\"__2 _2cc\"> </span></span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">I<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>tial A<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of IFR<span class=\"__2 _275\"></span>S 17 an<span class=\"__2 _275\"></span>d IFR<span class=\"__2 _275\"></span>S 9 (A<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to IFRS 17 In<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>rance C<span class=\"__2 _275\"></span>ontracts)<span class=\"__2 _2cc\"> </span></span></span> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsf_2 wsb_2\">I<span class=\"__2 _275\"></span>FRS 1<span class=\"__2 _276\"></span>7 Insur<span class=\"__2 _277\"></span>an<span class=\"__2 _275\"></span>ce Cont<span class=\"__2 _277\"></span>racts<span class=\"__2 _2cc\"> </span></span></span>The i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t of thes<span class=\"__2 _275\"></span>e new s<span class=\"__2 _275\"></span>tanda<span class=\"__2 _275\"></span>rds is not expe<span class=\"__2 _275\"></span>cted to result i<span class=\"__2 _275\"></span>n a net m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge to the Grou<span class=\"__2 _275\"></span>p\u2019s \ufb01nan<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts.<span class=\"__2 _2cc\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "1.3  BASIS OF CONSOLIDATION This section details how the Group accounts for the different types of interests it has in subsidiaries and equity accounted investments. SUBSIDIARIES Subsidiaries are all entities (including structured entities) over which the Group has control. The Group controls an entity when the Group has power over its relevant activities, is exposed to, or has rights to, variable returns from its involvement with the  entity and has the ability to affect those returns through its power over the entity. The results of subsidiary undertakings acquired or disposed of during the year are included in the Group Income Statement  from the date of their acquisition or up to the date of their disposal. Where necessary, adjustments are made to the \ufb01nancial  statements of subsidiaries to bring their accounting policies into line with those used by the Group. EQUITY ACCOUNTED INVESTMENTS The Group\u2019s interests in equity accounted investments comprise interests in associates. Associates are those entities in which  the Group has signi\ufb01cant in\ufb02uence, but not control or joint control, over the \ufb01nancial and operating policies. They are initially  recognised at cost, which includes transaction costs. Subsequent to initial recognition, the consolidated \ufb01nancial statements include the Group\u2019s share of the pro\ufb01t or loss and other comprehensive income of the equity accounted investments, until the  date on which signi\ufb01cant in\ufb02uence ceases. TRANSACTIONS ELIMINATED ON CONSOLIDATION Intra-group balances and transactions, and any unrealised income and expenses arising from intra-group transactions, are  eliminated. Unrealised gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Group\u2019s interest in the investee. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "1.4   CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS This section sets out the key areas of judgement and estimation that management has identi\ufb01ed as having a potentially  material impact on the Group\u2019s consolidated \ufb01nancial statements.  The preparation of \ufb01nancial statements in conformity with IFRS requires the use of accounting estimates and assumptions. It  also requires management to exercise its judgement in the process of applying the Group\u2019s accounting policies. The Group\u2019s  main accounting policies affecting its results of operations and \ufb01nancial condition are set out in note 5.9. The Group has  considered the impact of climate change on the \ufb01nancial statements including impairment of non-\ufb01nancial and \ufb01nancial assets, the useful lives of assets, and provisions. Further details are included in note 3.1 Property, Plant and Equipment and note  3.3 Intangible Assets and Goodwill. The Group also considers the impact of climate change as part of the annual budget and  strategic plans to ensure consistency with achieving the Group\u2019s carbon reduction targets.  We continually evaluate our estimates, assumptions and judgements based on available information and experience. As the use of estimates is inherent in \ufb01nancial reporting, actual results could differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis and management has discussed its critical accounting estimates and associated disclosures with the Audit Committee. Management considers the accounting estimates and assumptions discussed below to be its critical accounting estimates (\u2018E\u2019) and judgements (\u2018J\u2019): GOODWILL (E, J) The Group has capitalised goodwill of \u00a32,029.6 million at 31 March 2023. Goodwill is required to be tested for impairment at least annually or more frequently if changes in circumstances or the occurrence of events indicating potential impairment exist. The Group uses the present value of future cash \ufb02ows to determine recoverable amount. In calculating the value in use,  management judgement and estimation is required in forecasting cash \ufb02ows of cash-generating units, in determining terminal  growth values and in selecting an appropriate discount rate. Sensitivities to changes in assumptions are detailed in note 3.3. BUSINESS COMBINATIONS (E) Business combinations are accounted for using the acquisition method which requires that the assets and liabilities assumed  are recorded at their respective fair values at the date of acquisition. The application of this method requires certain estimates  and assumptions particularly concerning the determination of the fair values of the acquired assets and liabilities assumed at the date of acquisition. For intangible assets acquired, the Group bases valuations on expected future cash \ufb02ows. This method employs a discounted  cash \ufb02ow analysis using the present value of the estimated after-tax cash \ufb02ows expected to be generated from the purchased intangible asset using risk adjusted discount rates and revenue forecasts as appropriate. The period of expected cash \ufb02ows is  based on the expected useful life of the intangible asset acquired. The Group engages a specialist valuation expert to assist  with this process where appropriate. TAXATION (E, J) The Group is subject to income taxes in a number of jurisdictions. Provisions for tax liabilities require management to make  judgements and estimates in relation to tax issues and exposures. Amounts provided are based on management\u2019s  interpretation of country speci\ufb01c tax laws and the likelihood or probability of settlement. Where the \ufb01nal tax outcome is  different from the amounts that were initially recorded, such differences will impact the current tax and/or deferred tax  provisions in the period in which such determination is made. Deferred tax assets are recognised to the extent that it is probable that future taxable pro\ufb01t will be available against which the  unused tax losses and unused tax credits can be utilised. The Group estimates the most probable amount of future taxable  pro\ufb01ts, using assumptions consistent with those employed in impairment calculations, and taking into account applicable tax  legislation in the relevant jurisdiction. These calculations require the use of estimates. USEFUL LIVES FOR PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS (E, J) Long-lived assets comprising primarily of property, plant and equipment and intangible assets represent a signi\ufb01cant portion  of the Group\u2019s total assets. The annual depreciation and amortisation charge depend primarily on the estimated lives of each type of asset and, in certain circumstances, estimates of residual values. Management regularly review these useful lives and residual values and change them if necessary to re\ufb02ect current conditions. In determining these useful lives management  consider technological change, patterns of consumption, the impact of climate change, physical condition and expected economic utilisation of the assets. Changes in the useful lives can have a signi\ufb01cant impact on the depreciation and  amortisation charge for the period. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "<div class=\"t_2 m0_2 h5_2 ff1_2 fs3_2 fc1_2 sc0_2 ls7_2 ws6_2 gs61_1\">2<span class=\"__2 _279\"></span>.1</div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 ls14_2 wsf_2 gs62_1\"> <span class=\"__2 _278\"> </span>SEGME<span class=\"__2 _275\"></span>NT<span class=\"__2 _277\"></span> IN<span class=\"__2 _275\"></span>FORMA<span class=\"__2 _282\"></span>TION<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs63_1\">The Group i<span class=\"__2 _276\"></span>s organis<span class=\"__2 _277\"></span>ed into thr<span class=\"__2 _277\"></span>ee operating segment<span class=\"__2 _277\"></span>s. This section pr<span class=\"__2 _277\"></span>ovide<span class=\"__2 _276\"></span>s informat<span class=\"__2 _276\"></span>ion on the \ufb01nancial perf<span class=\"__2 _276\"></span>ormance f<span class=\"__2 _277\"></span>or<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs64_1\">the year on bo<span class=\"__2 _277\"></span>th a segmental and geogr<span class=\"__2 _277\"></span>aphic basis.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls22_1 ws1a_1 gs65_1\">SEGM<span class=\"__2 _275\"></span>ENT<span class=\"__2 _277\"></span>AL ANAL<span class=\"__2 _282\"></span>YSIS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs66_1\">DCC is a l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng intern<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>al sa<span class=\"__2 _275\"></span>les<span class=\"__2 _275\"></span>, ma<span class=\"__2 _275\"></span>rketing an<span class=\"__2 _275\"></span>d su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces g<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>dq<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tered in D<span class=\"__2 _275\"></span>ub<span class=\"__2 _275\"></span>lin<span class=\"__2 _275\"></span>, Irela<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>. O<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs67_1\">seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts are repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ted in a m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>r con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with the i<span class=\"__2 _275\"></span>nternal rep<span class=\"__2 _275\"></span>or<span class=\"__2 _279\"></span>ting p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>d to the ch<span class=\"__2 _275\"></span>ief op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>ker<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs68_1\">(\u2018CODM<span class=\"__2 _275\"></span>\u2019). The CO<span class=\"__2 _275\"></span>DM h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>s Mr. Dona<span class=\"__2 _275\"></span>l Mu<span class=\"__2 _275\"></span>rphy, Chief Exe<span class=\"__2 _275\"></span>cuti<span class=\"__2 _275\"></span>ve and h<span class=\"__2 _275\"></span>is execu<span class=\"__2 _275\"></span>tive ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent team<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs69_1\">As di<span class=\"__2 _275\"></span>scl<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d on p<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>es 2<span class=\"__2 _275\"></span>2 to 27 of the Group\u2019s 2022 An<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>al R<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t, th<span class=\"__2 _275\"></span>e Group h<span class=\"__2 _275\"></span>as o<span class=\"__2 _275\"></span>rgan<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d all i<span class=\"__2 _275\"></span>ts en<span class=\"__2 _275\"></span>ergy a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>ities (p<span class=\"__2 _275\"></span>reviou<span class=\"__2 _275\"></span>sly<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs6a_1\">DCC LP<span class=\"__2 _275\"></span>G an<span class=\"__2 _275\"></span>d DCC R<span class=\"__2 _275\"></span>et<span class=\"__2 _276\"></span>ail &amp; O<span class=\"__2 _275\"></span>il) into on<span class=\"__2 _275\"></span>e div<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>on, D<span class=\"__2 _275\"></span>CC En<span class=\"__2 _275\"></span>ergy<span class=\"__2 _277\"></span>, w<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ith effec</span><span class=\"__2 _275\"></span>t from 1 A<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>l 2022. T<span class=\"__2 _275\"></span>he CO<span class=\"__2 _275\"></span>DM a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>s pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs6b_1\">an<span class=\"__2 _275\"></span>d ma<span class=\"__2 _275\"></span>kes deci<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>ns o<span class=\"__2 _275\"></span>n the a<span class=\"__2 _275\"></span>llo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>tion of reso<span class=\"__2 _275\"></span>urces b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al in<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of DCC En<span class=\"__2 _275\"></span>ergy wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h is co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>red on<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs6c_1\">seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s man<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt stru<span class=\"__2 _275\"></span>cture an<span class=\"__2 _275\"></span>d the i<span class=\"__2 _275\"></span>nterna<span class=\"__2 _275\"></span>l repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g of \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l info<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n. C<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly<span class=\"__2 _276\"></span>, the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs6d_1\">Group n<span class=\"__2 _275\"></span>ow repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ts DC<span class=\"__2 _275\"></span>C Ene<span class=\"__2 _275\"></span>rgy as a sep<span class=\"__2 _275\"></span>arate seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>arative seg<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ental data ha<span class=\"__2 _275\"></span>s be<span class=\"__2 _275\"></span>en restated. Th<span class=\"__2 _275\"></span>e ad<span class=\"__2 _275\"></span>jus<span class=\"__2 _275\"></span>ted<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1b_1 gs6e_1\">op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g pro\ufb01t of Ene<span class=\"__2 _275\"></span>rgy So<span class=\"__2 _275\"></span>luti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s represents a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>roximatel<span class=\"__2 _275\"></span>y 73% of this se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span>\u2019s adj<span class=\"__2 _275\"></span>usted o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating p<span class=\"__2 _275\"></span>ro\ufb01t in the c<span class=\"__2 _275\"></span>urrent ye<span class=\"__2 _275\"></span>ar<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs6f_1\">an<span class=\"__2 _275\"></span>d Ene<span class=\"__2 _275\"></span>rgy Mob<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y represe<span class=\"__2 _275\"></span>nts app<span class=\"__2 _275\"></span>roxima<span class=\"__2 _275\"></span>tely 27%.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs70_1\">The G<span class=\"__2 _275\"></span>roup i<span class=\"__2 _275\"></span>s organ<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d into three op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents (as id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r IFRS 8 O<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g Se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents) an<span class=\"__2 _275\"></span>d ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rates r<span class=\"__2 _277\"></span>eve<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls1d_1 ws17_2 gs71_1\">throu<span class=\"__2 _275\"></span>gh th<span class=\"__2 _275\"></span>e fo<span class=\"__2 _275\"></span>llow<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ac<span class=\"__2 _275\"></span>tiv<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s:<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ff1_2 fs5_2 fc2_2 sc0_2 lse_2 wsa_2 gs72_1\">DCC<span class=\"__2 _277\"></span> E<span class=\"__2 _275\"></span>nergy<span class=\"ffa_2 lsa_2 ws1_2\"> comp<span class=\"__2 _275\"></span>rise<span class=\"__2 _275\"></span>s Ene<span class=\"__2 _275\"></span>rgy So<span class=\"__2 _275\"></span>luti<span class=\"__2 _275\"></span>ons a<span class=\"__2 _275\"></span>nd En<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>rgy Mob<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span>. The En<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>rgy Sol<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>ss is fo<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n redu<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 lsa_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs73_1\">com<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>exit<span class=\"__2 _275\"></span>y of en<span class=\"__2 _275\"></span>ergy trans<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d de<span class=\"__2 _275\"></span>live<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">g affo</span><span class=\"__2 _275\"></span>rdabl<span class=\"__2 _275\"></span>e en<span class=\"__2 _275\"></span>ergy s<span class=\"__2 _275\"></span>olu<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>ns. T<span class=\"__2 _275\"></span>he En<span class=\"__2 _275\"></span>ergy M<span class=\"__2 _275\"></span>ob<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess i<span class=\"__2 _275\"></span>s foc<span class=\"__2 _275\"></span>use<span class=\"__2 _275\"></span>d on<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs74_1\">devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>ing m<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>lti-energy n<span class=\"__2 _275\"></span>etwor<span class=\"__2 _275\"></span>ks an<span class=\"__2 _275\"></span>d ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es for p<span class=\"__2 _275\"></span>eo<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>ses o<span class=\"__2 _275\"></span>n the m<span class=\"__2 _275\"></span>ove. DCC En<span class=\"__2 _275\"></span>ergy is a<span class=\"__2 _275\"></span>cce<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>rating th<span class=\"__2 _275\"></span>e net<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs75_1\">zero journ<span class=\"__2 _275\"></span>ey of en<span class=\"__2 _275\"></span>ergy co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ers by le<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the sa<span class=\"__2 _275\"></span>les<span class=\"__2 _275\"></span>, ma<span class=\"__2 _275\"></span>rketing an<span class=\"__2 _275\"></span>d dis<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n of low ca<span class=\"__2 _275\"></span>rb<span class=\"__2 _275\"></span>on e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy sol<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ff1_2 fs5_2 fc2_2 sc0_2 lse_2 wsa_2 gs76_1\">DCC<span class=\"__2 _277\"></span> Healthcare<span class=\"ffa_2 lsa_2 ws1_2\"> is a le<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>ing h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>alth<span class=\"__2 _275\"></span>care bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s, p<span class=\"__2 _275\"></span>rovidin<span class=\"__2 _275\"></span>g prod<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ts an<span class=\"__2 _275\"></span>d ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es to hea<span class=\"__2 _275\"></span>lth an<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>au<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y brand own<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 lsa_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsf_2 wsb_2 gs77_1\">healthcar<span class=\"__2 _276\"></span>e pr<span class=\"__2 _277\"></span>oviders.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ff1_2 fs5_2 fc2_2 sc0_2 ls1e_1 ws2_2 gs78_1\">DCC<span class=\"__2 _276\"></span> T<span class=\"__2 _277\"></span>echnology<span class=\"ffa_2 lsa_2 ws1_2\"> is a le<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g route-<span class=\"__2 _277\"></span>to-<span class=\"__2 _276\"></span>ma<span class=\"__2 _275\"></span>rket and su<span class=\"__2 _275\"></span>ppl<span class=\"__2 _275\"></span>y ch<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tne<span class=\"__2 _275\"></span>r for gl<span class=\"__2 _275\"></span>ob<span class=\"__2 _275\"></span>al tec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>y brand<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>rs. D<span class=\"__2 _275\"></span>CC<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 lsa_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls1e_1 ws2_2 gs79_1\">T<span class=\"__2 _282\"></span>echn<span class=\"__2 _275\"></span>ology pr<span class=\"__2 _277\"></span>ovides a<span class=\"__2 _277\"></span> broad r<span class=\"__2 _277\"></span>ange of c<span class=\"__2 _277\"></span>o<span class=\"__2 _275\"></span>nsumer<span class=\"__2 _277\"></span>, business<span class=\"__2 _277\"></span> and ent<span class=\"__2 _277\"></span>erprise t<span class=\"__2 _277\"></span>echnology product<span class=\"__2 _277\"></span>s and services t<span class=\"__2 _277\"></span>o re<span class=\"__2 _277\"></span>tailer<span class=\"__2 _277\"></span>s,<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs7a_1\">resell<span class=\"__2 _275\"></span>ers a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>ntegrators and d<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>tic ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ian<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d lifes<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>yle p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts to ret<span class=\"__2 _277\"></span>ai<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>rs an<span class=\"__2 _275\"></span>d co<span class=\"__2 _275\"></span>nsu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>rs.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs7b_1\">The c<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>ef op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>cis<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>ker mon<span class=\"__2 _275\"></span>itors the o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating res<span class=\"__2 _275\"></span>ults of se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents s<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>arately to allo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>te r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>urces bet<span class=\"__2 _275\"></span>wee<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs7c_1\">seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d to asses<span class=\"__2 _275\"></span>s pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce. S<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce i<span class=\"__2 _275\"></span>s pred<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>antly eval<span class=\"__2 _275\"></span>uated b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating p<span class=\"__2 _275\"></span>ro\ufb01t befo<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs7d_1\">am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d net op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g exception<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>tems (\u2018adjus<span class=\"__2 _275\"></span>ted ope<span class=\"__2 _275\"></span>rating p<span class=\"__2 _275\"></span>ro\ufb01t<span class=\"__2 _275\"></span>\u2019) and return o<span class=\"__2 _275\"></span>n ca<span class=\"__2 _275\"></span>pital<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs7e_1\">em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyed. N<span class=\"__2 _275\"></span>et \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce cos<span class=\"__2 _275\"></span>ts an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me tax are ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d on a c<span class=\"__2 _275\"></span>entralis<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>refore these items a<span class=\"__2 _275\"></span>re not all<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>ated<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs7f_1\">betwe<span class=\"__2 _275\"></span>en o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating s<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts for th<span class=\"__2 _275\"></span>e pur<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>e of prese<span class=\"__2 _275\"></span>nting i<span class=\"__2 _275\"></span>nform<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on to the ch<span class=\"__2 _275\"></span>ief o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating d<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>on m<span class=\"__2 _275\"></span>aker an<span class=\"__2 _275\"></span>d acc<span class=\"__2 _275\"></span>ordin<span class=\"__2 _275\"></span>gl<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs80_1\">are not in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed in th<span class=\"__2 _275\"></span>e d<span class=\"__2 _275\"></span>et<span class=\"__2 _276\"></span>ail<span class=\"__2 _275\"></span>ed s<span class=\"__2 _275\"></span>egm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ntal ana<span class=\"__2 _275\"></span>lysi<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs81_1\">Interseg<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent revenu<span class=\"__2 _275\"></span>e is n<span class=\"__2 _275\"></span>ot materia<span class=\"__2 _275\"></span>l an<span class=\"__2 _275\"></span>d thu<span class=\"__2 _275\"></span>s not su<span class=\"__2 _275\"></span>bje<span class=\"__2 _275\"></span>ct to sep<span class=\"__2 _275\"></span>arate discl<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ure.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs84_1\">The s<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt results fo<span class=\"__2 _275\"></span>r the ye<span class=\"__2 _275\"></span>ar e<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ed 3<span class=\"__2 _275\"></span>1 Ma<span class=\"__2 _275\"></span>rch 2023 are as foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls23_1 ws1c_1 gs85_1\">INC<span class=\"__2 _277\"></span>OME<span class=\"__2 _277\"></span> ST<span class=\"__2 _282\"></span>A<span class=\"__2 _277\"></span>TEMEN<span class=\"__2 _277\"></span>T I<span class=\"__2 _277\"></span>TEM<span class=\"__2 _277\"></span>S<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs86_1\">Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _277\"></span>23<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gs87_1\">DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs88_1\">Energy <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs89_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gs8a_1\">DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs8b_1\">Healthcar<span class=\"__2 _276\"></span>e <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs8c_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gs8d_1\">DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs8e_1\">T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs8f_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls25_1 ws1f_1 gs90_1\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs91_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs92_1\">Segment rev<span class=\"__2 _277\"></span>enue<span class=\"__2 _285\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">16,119,452</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">821,527</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">5,263,867</span><span class=\"__2 _288\"> </span><span class=\"__2 _2cc\">22,204,846<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs93_1\">Adjus<span class=\"__2 _277\"></span>ted oper<span class=\"__2 _276\"></span>ating pro<span class=\"__2 _277\"></span>\ufb01t<span class=\"__2 _289\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">457,815</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">91,742</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">106,105</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">655,662<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsd_2 ws9_2 gs94_1\">Amor<span class=\"__2 _275\"></span>tisation of int<span class=\"__2 _277\"></span>angib<span class=\"__2 _275\"></span>le assets<span class=\"__2 _291\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(68,731)</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">(9,318)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(33,097)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(111,146)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs95_1\">Net op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g exception<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>s (note 2.6)<span class=\"__2 _1a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(21,603)</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">(4,367)</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">(6,558)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(32,528)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs96_1\">Operating pr<span class=\"__2 _277\"></span>o\ufb01t<span class=\"__2 _1c_2\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">367,481</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">78,057</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">66,450</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">511,988<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls27_1 ws21_1 gs97_1\">Finance costs<span class=\"__2 _1d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(96,735)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls28_1 ws22_1 gs98_1\">Financ<span class=\"__2 _277\"></span>e income<span class=\"__2 _1e_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">17,003<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs99_1\">Sh<span class=\"__2 _275\"></span>are of eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>unted investm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts\u2019 loss a<span class=\"__2 _275\"></span>f<span class=\"__2 _275\"></span>ter tax<span class=\"__2 _1f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(692)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs9a_1\">Pr<span class=\"__2 _276\"></span>o\ufb01t bef<span class=\"__2 _277\"></span>ore income t<span class=\"__2 _277\"></span>ax<span class=\"__2 _294\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">431,564<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs9b_1\">In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e tax expen<span class=\"__2 _275\"></span>se<span class=\"__2 _295\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(84,762)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs9c_1\">Pr<span class=\"__2 _276\"></span>o\ufb01t f<span class=\"__2 _276\"></span>or the ye<span class=\"__2 _276\"></span>ar<span class=\"__2 _296\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">346,802<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs9d_1\">Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _276\"></span>22 (Re<span class=\"__2 _277\"></span>stat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs9e_1\">DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs9f_1\">Energy <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsa0_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsa1_1\">DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsa2_1\">Healthcare <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsa3_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsa4_1\">DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsa5_1\">T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsa6_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls29_1 ws23_1 gsa7_1\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsa8_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsa9_1\">Segment re<span class=\"__2 _277\"></span>venue<span class=\"__2 _297\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,322,589</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">765,213</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,644,218</span><span class=\"__2 _e_2\"> </span><span class=\"__2 _2cc\">17,732,020<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsaa_1\">Adjus<span class=\"__2 _277\"></span>ted oper<span class=\"__2 _277\"></span>ating pro\ufb01t<span class=\"__2 _300\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">407,132</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">100,415</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">81,687</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">589,234<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsab_1\">Amortisation of int<span class=\"__2 _277\"></span>angible ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _302\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(55,667)</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">(6,092)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">(22,581)</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">(84,340)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsac_1\">Net oper<span class=\"__2 _277\"></span>ating ex<span class=\"__2 _276\"></span>ceptionals (not<span class=\"__2 _277\"></span>e 2.6)<span class=\"__2 _2a_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(16,687)</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">(6,540)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">(23,307)</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">(46,534)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsad_1\">Oper<span class=\"__2 _276\"></span>ating pro<span class=\"__2 _277\"></span>\ufb01t<span class=\"__2 _2b_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">334,778</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">87,783</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">35,799</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">458,360<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsae_1\">Finance cos<span class=\"__2 _277\"></span>ts<span class=\"__2 _2c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(77,205)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsaf_1\">Finance income<span class=\"__2 _2d_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">24,267<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb0_1\">Shar<span class=\"__2 _276\"></span>e of equity account<span class=\"__2 _277\"></span>ed inves<span class=\"__2 _277\"></span>tments<span class=\"__2 _277\"></span>\u2019 pro<span class=\"__2 _276\"></span>\ufb01t after t<span class=\"__2 _277\"></span>ax<span class=\"__2 _2e_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">314<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb1_1\">Pr<span class=\"__2 _277\"></span>o\ufb01t bef<span class=\"__2 _277\"></span>ore income t<span class=\"__2 _277\"></span>ax<span class=\"__2 _2f_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">405,736<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb2_1\">Income t<span class=\"__2 _277\"></span>ax expense<span class=\"__2 _304\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(79,734)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb3_1\">Pr<span class=\"__2 _277\"></span>o\ufb01t for the y<span class=\"__2 _277\"></span>ear<span class=\"__2 _305\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">326,002<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls1c_1 ws1_2 gsb5_1\">BA<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>CE S<span class=\"__2 _275\"></span>H<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>ET I<span class=\"__2 _275\"></span>TE<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gsb6_1\">As at 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gsb7_1\">DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsb8_1\">Energy <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsb9_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gsba_1\">DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsbb_1\">Healthcar<span class=\"__2 _276\"></span>e <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsbc_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gsbd_1\">DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsbe_1\">T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsbf_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls25_1 ws1f_1 gsc0_1\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsc1_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gsc2_1\">Segment ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _306\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,960,699</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">1,044,881</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,148,148</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">8,153,728<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gsc3_1\">Rec<span class=\"__2 _277\"></span>onciliation to t<span class=\"__2 _277\"></span>otal as<span class=\"__2 _277\"></span>sets as r<span class=\"__2 _277\"></span>epor<span class=\"__2 _275\"></span>ted in t<span class=\"__2 _276\"></span>he Group Balance Shee<span class=\"__2 _277\"></span>t:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc4_1\">Equity account<span class=\"__2 _277\"></span>ed inves<span class=\"__2 _277\"></span>tments<span class=\"__2 _307\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">47,789<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc5_1\">Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _308\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">148,457<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc6_1\">Def<span class=\"__2 _277\"></span>erred income t<span class=\"__2 _277\"></span>ax ass<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s<span class=\"__2 _309\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">69,053<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc7_1\">Cash and cash equiv<span class=\"__2 _277\"></span>alents<span class=\"__2 _310\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,421,749<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gsc8_1\">T<span class=\"__2 _282\"></span>otal as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s as reported in the Gr<span class=\"__2 _277\"></span>oup B<span class=\"__2 _275\"></span>alance Shee<span class=\"__2 _276\"></span>t<span class=\"__2 _311\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,840,776<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gsc9_1\">Segment liabilities<span class=\"__2 _312\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,491,227</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">173,370</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">956,965</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">3,621,562<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gsca_1\">Rec<span class=\"__2 _277\"></span>onciliation to t<span class=\"__2 _277\"></span>otal liabilitie<span class=\"__2 _276\"></span>s as report<span class=\"__2 _276\"></span>ed in the Gr<span class=\"__2 _276\"></span>oup Balance Sheet:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscb_1\">Borr<span class=\"__2 _276\"></span>owings (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _313\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,254,615<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscc_1\">Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors (current and non-curr<span class=\"__2 _277\"></span>ent)<span class=\"__2 _3a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">346,546<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscd_1\">Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _3b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">82,926<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsce_1\">Income t<span class=\"__2 _277\"></span>ax liabilities (current and de<span class=\"__2 _277\"></span>ferr<span class=\"__2 _277\"></span>ed)<span class=\"__2 _3c_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">348,947<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscf_1\">Acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s (current and non-curr<span class=\"__2 _276\"></span>ent)<span class=\"__2 _3d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">127,393<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsd0_1\">Gov<span class=\"__2 _277\"></span>ernment grant<span class=\"__2 _277\"></span>s (current and non-curr<span class=\"__2 _276\"></span>ent)<span class=\"__2 _3e_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">477<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gsd1_1\">T<span class=\"__2 _282\"></span>otal liabilit<span class=\"__2 _276\"></span>ies as r<span class=\"__2 _277\"></span>epor<span class=\"__2 _275\"></span>ted in t<span class=\"__2 _276\"></span>he Group Balance Shee<span class=\"__2 _277\"></span>t<span class=\"__2 _3f_2\"> </span><span class=\"ff9_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,782,466<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gsd2_1\">As at 31 Mar<span class=\"__2 _277\"></span>ch 2022 (Res<span class=\"__2 _277\"></span>tated)<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsd3_1\">DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsd4_1\">Energy <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsd5_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsd6_1\">DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsd7_1\">Healthcare <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsd8_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsd9_1\">DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsda_1\">T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsdb_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls29_1 ws23_1 gsdc_1\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gsdd_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsde_1\">Segment ass<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s<span class=\"__2 _314\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,812,077</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">706,152</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,339,399</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">7,857,628<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsdf_1\">Rec<span class=\"__2 _276\"></span>onciliation to t<span class=\"__2 _277\"></span>ot<span class=\"__2 _276\"></span>al as<span class=\"__2 _276\"></span>set<span class=\"__2 _277\"></span>s as report<span class=\"__2 _277\"></span>ed in the Group Balance Shee<span class=\"__2 _277\"></span>t:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gse0_1\">Equity account<span class=\"__2 _277\"></span>ed inves<span class=\"__2 _277\"></span>tments<span class=\"__2 _315\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">26,843<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gse1_1\">Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _316\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">225,939<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gse2_1\">Def<span class=\"__2 _277\"></span>erred income t<span class=\"__2 _277\"></span>ax ass<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s<span class=\"__2 _317\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">54,494<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gse3_1\">Cash and cash equiv<span class=\"__2 _277\"></span>alents<span class=\"__2 _318\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,394,272<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gse4_1\">T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al ass<span class=\"__2 _277\"></span>ets as r<span class=\"__2 _277\"></span>eported in the Gr<span class=\"__2 _277\"></span>oup Balance Sheet<span class=\"__2 _319\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,559,176<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gse5_1\">Segment liabilities<span class=\"__2 _320\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,554,862</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">143,695</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,096,857</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">3,795,414<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gse6_1\">Rec<span class=\"__2 _276\"></span>onciliation to t<span class=\"__2 _277\"></span>ot<span class=\"__2 _276\"></span>al liabilities as r<span class=\"__2 _277\"></span>eported in the Gr<span class=\"__2 _277\"></span>oup Balance Sheet:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gse7_1\">Borr<span class=\"__2 _276\"></span>owings (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _321\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,001,150<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gse8_1\">Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _277\"></span>ors (current and non-curr<span class=\"__2 _277\"></span>ent)<span class=\"__2 _322\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">336,702<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gse9_1\">Derivativ<span class=\"__2 _277\"></span>e \ufb01nancial instruments (curr<span class=\"__2 _277\"></span>ent and non-current)<span class=\"__2 _323\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">38,964<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsea_1\">Income t<span class=\"__2 _277\"></span>ax liabilities (current and de<span class=\"__2 _277\"></span>ferr<span class=\"__2 _277\"></span>ed)<span class=\"__2 _4a_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">319,759<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gseb_1\">Acquisition r<span class=\"__2 _277\"></span>elated liabilitie<span class=\"__2 _277\"></span>s (current and non-curr<span class=\"__2 _276\"></span>ent)<span class=\"__2 _4b_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">96,252<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsec_1\">Gov<span class=\"__2 _277\"></span>ernment grant<span class=\"__2 _277\"></span>s (current and non-curr<span class=\"__2 _276\"></span>ent)<span class=\"__2 _3e_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">372<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsed_1\">T<span class=\"__2 _277\"></span>ot<span class=\"__2 _276\"></span>al li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>iliti<span class=\"__2 _275\"></span>es as rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ted i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>et<span class=\"__2 _4c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,588,613<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls17_2 ws10_2 gsef_1\">OT<span class=\"__2 _276\"></span>HER SEGMENT INFORMA<span class=\"__2 _282\"></span>TION<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gsf0_1\">Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _277\"></span>23<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gsf1_1\">DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsf2_1\">Energy <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsf3_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gsf4_1\">DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsf5_1\">Healthcar<span class=\"__2 _276\"></span>e <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsf6_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gsf7_1\">DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsf8_1\">T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gsf9_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hd_2 ff9_2 fs8_1 fc0_2 sc0_2 ls2a_1 ws24_1 gsfa_1\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"> </span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 hd_2 ff9_2 fs8_1 fc0_2 sc0_2 ls2b_1 ws25_1 gsfb_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsfc_1\">Capit<span class=\"__2 _277\"></span>al expenditure \u2013 additions (no<span class=\"__2 _276\"></span>te 3<span class=\"__2 _277\"></span>.1)<span class=\"__2 _4d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">195,862</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">30,016</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">9,390</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">235,268<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsfd_1\">Capit<span class=\"__2 _277\"></span>al expenditure \u2013 busine<span class=\"__2 _277\"></span>ss combinations (not<span class=\"__2 _277\"></span>e 3.1)<span class=\"__2 _4f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">855</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">5,418</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _325\"> </span></span><span class=\"__2 _2cc\">6,273<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsfe_1\">Depr<span class=\"__2 _276\"></span>eciation (ex<span class=\"__2 _277\"></span>cluding right-of-us<span class=\"__2 _277\"></span>e asse<span class=\"__2 _277\"></span>ts) (not<span class=\"__2 _277\"></span>e 3.1)<span class=\"__2 _326\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">112,321</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">14,430</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">17,692</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">144,443<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsff_1\">T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al consider<span class=\"__2 _277\"></span>ation on business c<span class=\"__2 _276\"></span>ombinations (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _327\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">136,595</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">228,522</span><span class=\"__2 _328\"> </span><span class=\"__2 _2cc\">23</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">365,140<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs100_1\">Goodwill and int<span class=\"__2 _276\"></span>angible ass<span class=\"__2 _277\"></span>ets acquir<span class=\"__2 _277\"></span>ed (not<span class=\"__2 _277\"></span>e 3.3)<span class=\"__2 _329\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">107,185</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">240,144</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">14,878</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">362,207<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs101_1\">Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _276\"></span>22 (Re<span class=\"__2 _277\"></span>stat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs102_1\">DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs103_1\">Energy <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs104_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs105_1\">DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs106_1\">Healthcare <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs107_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs108_1\">DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs109_1\">T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs10a_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls29_1 ws23_1 gs10b_1\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs10c_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs10d_1\">Capit<span class=\"__2 _277\"></span>al expenditure \u2013 additions (no<span class=\"__2 _276\"></span>te 3<span class=\"__2 _277\"></span>.1)<span class=\"__2 _330\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">159,657</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">27,793</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">11,781</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">199,231<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs10e_1\">Capit<span class=\"__2 _277\"></span>al expenditure \u2013 busine<span class=\"__2 _277\"></span>ss combinations (not<span class=\"__2 _277\"></span>e 3.1)<span class=\"__2 _331\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">32,321</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">1,704</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">29,148</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">63,173<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs10f_1\">Depr<span class=\"__2 _276\"></span>eciation (ex<span class=\"__2 _277\"></span>cluding right-of-us<span class=\"__2 _277\"></span>e asse<span class=\"__2 _277\"></span>ts) (not<span class=\"__2 _277\"></span>e 3.1)<span class=\"__2 _331\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">109,970</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">12,564</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">15,442</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">137,976<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs110_1\">T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al consider<span class=\"__2 _277\"></span>ation on business c<span class=\"__2 _276\"></span>ombinations (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _332\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">124,246</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">79,692</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">511,566</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">715,504<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs111_1\">Goodwill and int<span class=\"__2 _276\"></span>angible ass<span class=\"__2 _277\"></span>ets acquir<span class=\"__2 _277\"></span>ed (not<span class=\"__2 _277\"></span>e 3.3)<span class=\"__2 _4f_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">133,402</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">87,733</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">260,175</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">481,310<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls22_1 ws1a_1 gs112_1\">GEOGR<span class=\"__2 _275\"></span>APHICAL ANAL<span class=\"__2 _282\"></span>Y<span class=\"__2 _276\"></span>SIS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs113_1\">The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as a p<span class=\"__2 _275\"></span>resen<span class=\"__2 _275\"></span>ce i<span class=\"__2 _275\"></span>n 22 co<span class=\"__2 _275\"></span>untri<span class=\"__2 _275\"></span>es wor<span class=\"__2 _275\"></span>ldwi<span class=\"__2 _275\"></span>de. T<span class=\"__2 _275\"></span>he fo<span class=\"__2 _275\"></span>llowi<span class=\"__2 _275\"></span>ng rep<span class=\"__2 _275\"></span>resents a g<span class=\"__2 _275\"></span>eo<span class=\"__2 _275\"></span>graph<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>l an<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ysis of revenu<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs114_1\">no<span class=\"__2 _275\"></span>n-current a<span class=\"__2 _275\"></span>ssets in a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>rdan<span class=\"__2 _275\"></span>ce with I<span class=\"__2 _275\"></span>FRS 8<span class=\"__2 _275\"></span>, whi<span class=\"__2 _275\"></span>ch req<span class=\"__2 _275\"></span>uires d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ure of inform<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>bo<span class=\"__2 _275\"></span>ut the c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ntr<span class=\"__2 _275\"></span>y of do<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>cil<span class=\"__2 _275\"></span>e (Rep<span class=\"__2 _275\"></span>ub<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>c<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs115_1\">of Irela<span class=\"__2 _275\"></span>nd) an<span class=\"__2 _275\"></span>d co<span class=\"__2 _275\"></span>untri<span class=\"__2 _275\"></span>es with m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l revenu<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d no<span class=\"__2 _275\"></span>n-current a<span class=\"__2 _275\"></span>ssets<span class=\"__2 _275\"></span>. Reven<span class=\"__2 _275\"></span>ue f<span class=\"__2 _275\"></span>rom op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns is d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ived a<span class=\"__2 _275\"></span>lm<span class=\"__2 _275\"></span>ost e<span class=\"__2 _275\"></span>ntirely f<span class=\"__2 _275\"></span>rom<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs116_1\">the sa<span class=\"__2 _275\"></span>le of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>ds an<span class=\"__2 _275\"></span>d is d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>cati<span class=\"__2 _275\"></span>on of th<span class=\"__2 _275\"></span>e entit<span class=\"__2 _275\"></span>y se<span class=\"__2 _275\"></span>lli<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e go<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s. Th<span class=\"__2 _275\"></span>e a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lysi<span class=\"__2 _275\"></span>s of no<span class=\"__2 _275\"></span>n-current as<span class=\"__2 _275\"></span>sets is<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs117_1\">bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the l<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of the as<span class=\"__2 _275\"></span>sets. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re are no ma<span class=\"__2 _275\"></span>terial d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>s or co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>entratio<span class=\"__2 _275\"></span>ns on i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>iv<span class=\"__2 _275\"></span>idu<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>ers w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsf_2 wsb_2 gs118_1\">would w<span class=\"__2 _277\"></span>arrant<span class=\"__2 _277\"></span> disclosure under IF<span class=\"__2 _276\"></span>RS 8.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs119_1\">Re<span class=\"__2 _277\"></span>venue<span class=\"__2 _333\"> </span><span class=\"ws1_2\">Non-current as<span class=\"__2 _277\"></span>set<span class=\"__2 _276\"></span>s*<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs11a_1\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs11b_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs11c_1\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs11d_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs11e_1\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs11f_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs120_1\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs121_1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs122_1\">Rep<span class=\"__2 _275\"></span>ub<span class=\"__2 _275\"></span>lic of I<span class=\"__2 _275\"></span>rela<span class=\"__2 _275\"></span>nd (co<span class=\"__2 _275\"></span>untr<span class=\"__2 _275\"></span>y of do<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>le)<span class=\"__2 _5a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,255,595</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,609,797</span><span class=\"__2 _301\"> </span></span><span class=\"__2 _2cc\">230,304</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">254,453<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls2d_1 ws27_1 gs123_1\">Unit<span class=\"__2 _277\"></span>ed Kingdom<span class=\"__2 _5b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,562,103</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">6,632,084</span><span class=\"__2 _5c_2\"> </span></span><span class=\"__2 _2cc\">1,319,398</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,264,586<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls2e_1 ws28_1 gs124_1\">Fra<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>c<span class=\"__2 _275\"></span>e<span class=\"__2 _5d_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,706,272</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">3,251,238</span><span class=\"__2 _301\"> </span></span><span class=\"__2 _2cc\">981,757</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">950,929<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls2d_1 ws27_1 gs125_1\">Unit<span class=\"__2 _277\"></span>ed St<span class=\"__2 _277\"></span>at<span class=\"__2 _277\"></span>es<span class=\"__2 _5e_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,189,358</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,301,893</span><span class=\"__2 _301\"> </span></span><span class=\"__2 _2cc\">939,232</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">871,143<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs126_1\">Rest of Worl<span class=\"__2 _275\"></span>d<span class=\"__2 _5f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,491,518</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4,937,008</span><span class=\"__2 _5c_2\"> </span></span><span class=\"__2 _2cc\">1,225,754</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">901,081<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ff9_2 fs5_2 fc0_2 sc0_2 ls26_1 ws20_1 gs127_1\"><span class=\"__2 _2cc\">22,204,846</span><span class=\"__2 _e_2\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">17,732,020</span><span class=\"__2 _5c_2\"> </span></span><span class=\"__2 _2cc\">4,696,445</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">4,242,192<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs128_1\">* <span class=\"__2 _334\"> </span><span class=\"ws1_2\">Non-current as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s comprise property<span class=\"__2 _282\"></span>, plant and equipment, right-of-use leas<span class=\"__2 _276\"></span>ed ass<span class=\"__2 _277\"></span>ets, int<span class=\"__2 _277\"></span>angible asset<span class=\"__2 _277\"></span>s, goodwill and equity accounted inv<span class=\"__2 _277\"></span>estment<span class=\"__2 _277\"></span>s.<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls17_2 ws10_2 gs129_1\">DISA<span class=\"__2 _277\"></span>GGREGA<span class=\"__2 _277\"></span>TION<span class=\"__2 _277\"></span> OF REVENUE<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs12a_1\">The fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g table d<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>ggreg<span class=\"__2 _275\"></span>ates revenue by p<span class=\"__2 _275\"></span>rim<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y g<span class=\"__2 _275\"></span>eo<span class=\"__2 _275\"></span>grap<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>cal m<span class=\"__2 _275\"></span>arket, majo<span class=\"__2 _275\"></span>r revenu<span class=\"__2 _275\"></span>e lin<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>nd ti<span class=\"__2 _275\"></span>min<span class=\"__2 _275\"></span>g of revenu<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs12b_1\">recog<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e use of revenu<span class=\"__2 _275\"></span>e as a m<span class=\"__2 _275\"></span>etric of p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rma<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s Energy seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt is of li<span class=\"__2 _275\"></span>mited rel<span class=\"__2 _275\"></span>evanc<span class=\"__2 _275\"></span>e du<span class=\"__2 _275\"></span>e to the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs12c_1\">in\ufb02<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e of ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g en<span class=\"__2 _275\"></span>ergy prod<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>t costs o<span class=\"__2 _275\"></span>n ab<span class=\"__2 _275\"></span>sol<span class=\"__2 _275\"></span>ute rev<span class=\"__2 _276\"></span>en<span class=\"__2 _275\"></span>ues<span class=\"__2 _275\"></span>. Wh<span class=\"__2 _275\"></span>ils<span class=\"__2 _275\"></span>t ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ges i<span class=\"__2 _275\"></span>n un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g en<span class=\"__2 _275\"></span>ergy prod<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>t<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs12d_1\">costs w<span class=\"__2 _275\"></span>ill c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rcentage o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating m<span class=\"__2 _275\"></span>argin<span class=\"__2 _275\"></span>s, thi<span class=\"__2 _275\"></span>s ha<span class=\"__2 _275\"></span>s lit<span class=\"__2 _275\"></span>tle rel<span class=\"__2 _275\"></span>evan<span class=\"__2 _275\"></span>ce in th<span class=\"__2 _275\"></span>e down<span class=\"__2 _275\"></span>stream e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy dis<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>rket in whic<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs12e_1\">this s<span class=\"__2 _275\"></span>egm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt ope<span class=\"__2 _275\"></span>rates where pro\ufb01tabi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y is d<span class=\"__2 _275\"></span>rive<span class=\"__2 _275\"></span>n by abso<span class=\"__2 _275\"></span>lute co<span class=\"__2 _275\"></span>ntrib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n pe<span class=\"__2 _275\"></span>r tonn<span class=\"__2 _275\"></span>e<span class=\"__2 _276\"></span>/litre of produc<span class=\"__2 _275\"></span>t sol<span class=\"__2 _275\"></span>d, an<span class=\"__2 _275\"></span>d n<span class=\"__2 _275\"></span>ot a<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs12f_1\">pe<span class=\"__2 _275\"></span>rcentage m<span class=\"__2 _275\"></span>argin<span class=\"__2 _275\"></span>. Acco<span class=\"__2 _275\"></span>rdin<span class=\"__2 _275\"></span>gly, man<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent review ge<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>raph<span class=\"__2 _275\"></span>ic vol<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce rath<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>an g<span class=\"__2 _275\"></span>eo<span class=\"__2 _275\"></span>graph<span class=\"__2 _275\"></span>ic revenu<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs130_1\">pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce fo<span class=\"__2 _275\"></span>r this s<span class=\"__2 _275\"></span>egm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt as co<span class=\"__2 _275\"></span>untr<span class=\"__2 _275\"></span>y-spec<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>c GDP a<span class=\"__2 _275\"></span>nd we<span class=\"__2 _275\"></span>ath<span class=\"__2 _275\"></span>er p<span class=\"__2 _275\"></span>at<span class=\"__2 _275\"></span>terns c<span class=\"__2 _275\"></span>an in<span class=\"__2 _275\"></span>\ufb02u<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce vol<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>. The d<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>gg<span class=\"__2 _275\"></span>regated<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs131_1\">revenue i<span class=\"__2 _275\"></span>nform<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on p<span class=\"__2 _275\"></span>resented be<span class=\"__2 _275\"></span>low for D<span class=\"__2 _275\"></span>CC H<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>lthc<span class=\"__2 _275\"></span>are an<span class=\"__2 _275\"></span>d DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy<span class=\"__2 _277\"></span>, w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h ca<span class=\"__2 _275\"></span>n also b<span class=\"__2 _275\"></span>e in<span class=\"__2 _275\"></span>\ufb02u<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>d by<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs132_1\">cou<span class=\"__2 _275\"></span>ntr<span class=\"__2 _275\"></span>y-spec<span class=\"__2 _275\"></span>i\ufb01c G<span class=\"__2 _275\"></span>DP m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ents, i<span class=\"__2 _275\"></span>s con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with how revenu<span class=\"__2 _275\"></span>e is rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ted an<span class=\"__2 _275\"></span>d reviewed i<span class=\"__2 _275\"></span>nterna<span class=\"__2 _275\"></span>lly.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs133\">As m<span class=\"__2 _275\"></span>entio<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d ab<span class=\"__2 _275\"></span>ove, the Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s organ<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d al<span class=\"__2 _275\"></span>l of its en<span class=\"__2 _275\"></span>ergy a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>ities (p<span class=\"__2 _275\"></span>revio<span class=\"__2 _275\"></span>usl<span class=\"__2 _275\"></span>y DCC LP<span class=\"__2 _275\"></span>G an<span class=\"__2 _275\"></span>d DCC R<span class=\"__2 _275\"></span>etail &amp; Oil) into on<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs134\">repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>table se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ent, D<span class=\"__2 _275\"></span>CC Ene<span class=\"__2 _275\"></span>rgy<span class=\"__2 _277\"></span>, wi<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">th effect f</span><span class=\"__2 _275\"></span>rom 1 Ap<span class=\"__2 _275\"></span>ril 202<span class=\"__2 _275\"></span>2. Th<span class=\"__2 _275\"></span>e G<span class=\"__2 _275\"></span>roup wil<span class=\"__2 _275\"></span>l now rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t d<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>ggreg<span class=\"__2 _275\"></span>ated revenu<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>ross DCC<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs135\">Ene<span class=\"__2 _275\"></span>rgy\u2019s two m<span class=\"__2 _275\"></span>ajor reven<span class=\"__2 _275\"></span>ue l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>es, e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy sol<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy mo<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y. Comp<span class=\"__2 _275\"></span>arative da<span class=\"__2 _275\"></span>ta has b<span class=\"__2 _275\"></span>een res<span class=\"__2 _275\"></span>tat<span class=\"__2 _276\"></span>ed ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rding<span class=\"__2 _275\"></span>ly.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs137\">Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _277\"></span>23<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gs138\">DCC<span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs139\">Energy <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs13a\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gs13b\">DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs13c\">Healthcar<span class=\"__2 _276\"></span>e <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs13d\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gs13e\">DCC <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs13f\">T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs140\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls25_1 ws1f_1 gs141\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs142\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs143\">Republic o<span class=\"__2 _277\"></span>f Ireland (country of domicile)<span class=\"__2 _335\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,688,901</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">110,766</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">455,928</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">2,255,595<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs144\">Unit<span class=\"__2 _276\"></span>ed Kingdom<span class=\"__2 _306\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,358,282</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">399,599</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">1,804,222</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">7,562,103<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs145\">Fr<span class=\"__2 _276\"></span>ance<span class=\"__2 _337\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,360,372</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">24,173</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">321,727</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">3,706,272<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs146\">North America<span class=\"__2 _338\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">311,521</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">175,757</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">1,875,842</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,363,120<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs147\">Re<span class=\"__2 _277\"></span>st of W<span class=\"__2 _282\"></span>orld<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,400,376</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">111,232</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">806,148</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">6,317,756<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h8_2 ff9_2 fs5_2 fc0_2 sc0_2 ls26_1 ws20_1 gs148\"><span class=\"__2 _2cc\">16,119,452</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">821,527</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">5,263,867</span><span class=\"__2 _340\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">22,204,846<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs149\">Pr<span class=\"__2 _277\"></span>oducts tr<span class=\"__2 _277\"></span>ansferr<span class=\"__2 _277\"></span>ed at point in time<span class=\"__2 _341\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">16,119,452</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">821,527</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">5,263,867</span><span class=\"__2 _340\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">22,204,846<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs14a\">Ener<span class=\"__2 _276\"></span>gy solutions pr<span class=\"__2 _277\"></span>oducts and service<span class=\"__2 _277\"></span>s (re<span class=\"__2 _277\"></span>stat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _342\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,996,896</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _6a_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">9,996,896<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs14b\">Ener<span class=\"__2 _276\"></span>gy mobility product<span class=\"__2 _277\"></span>s and services (r<span class=\"__2 _277\"></span>es<span class=\"__2 _276\"></span>tat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _4f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,122,556</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _6a_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">6,122,556<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs14c\">Medical and pharmaceutical pr<span class=\"__2 _277\"></span>oducts<span class=\"__2 _6b_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">448,931</span><span class=\"__2 _324\"> </span></span>\u2013<span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">448,931<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs14d\">Nutrition and health &amp; beauty product<span class=\"__2 _277\"></span>s<span class=\"__2 _6d_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">372,596</span><span class=\"__2 _324\"> </span></span>\u2013<span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">372,596<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs14e\">T<span class=\"__2 _282\"></span>echnology product<span class=\"__2 _277\"></span>s and services<span class=\"__2 _6e_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _6f_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,263,867</span><span class=\"__2 _336\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">5,263,867<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h8_2 ff9_2 fs5_2 fc0_2 sc0_2 ls26_1 ws20_1 gs14f\"><span class=\"__2 _2cc\">16,119,452</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">821,527</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">5,263,867</span><span class=\"__2 _340\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">22,204,846<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs150\">Y<span class=\"__2 _282\"></span>ear ended 31 March 20<span class=\"__2 _276\"></span>22 (Re<span class=\"__2 _277\"></span>stat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs151\">DCC<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs152\">Energy <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs153\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs154\">DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs155\">Healthcare <span class=\"__2 _c_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs156\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs157\">DCC <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs158\">T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs159\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls29_1 ws23_1 gs15a\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs15b\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs15c\">Republic o<span class=\"__2 _277\"></span>f Ireland (country of domicile)<span class=\"__2 _344\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,094,400</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">117,405</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">397,992</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,609,797<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs15d\">Unit<span class=\"__2 _276\"></span>ed Kingdom<span class=\"__2 _314\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,229,986</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">419,088</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,983,010</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">6,632,084<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs15e\">Fr<span class=\"__2 _276\"></span>ance<span class=\"__2 _345\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,900,787</span><span class=\"__2 _324\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _298\"> </span></span><span class=\"__2 _2cc\">350,451</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">3,251,238<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs15f\">North America<span class=\"__2 _346\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">261,559</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">148,318</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,035,055</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,444,932<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs160\">Re<span class=\"__2 _277\"></span>st of W<span class=\"__2 _282\"></span>orld<span class=\"__2 _347\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,835,857</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">80,402</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">877,710</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,793,969<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls26_1 ws20_1 gs161\"><span class=\"__2 _2cc\">12,322,589</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">765,213</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,644,218</span><span class=\"__2 _e_2\"> </span><span class=\"__2 _2cc\">17,732,020<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs162\">Pr<span class=\"__2 _277\"></span>oducts tr<span class=\"__2 _277\"></span>ansferr<span class=\"__2 _277\"></span>ed at point in time<span class=\"__2 _348\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">12,322,589</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">765,213</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,644,218</span><span class=\"__2 _e_2\"> </span><span class=\"__2 _2cc\">17,732,020<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs163\">Ener<span class=\"__2 _276\"></span>gy solutions pr<span class=\"__2 _277\"></span>oducts and service<span class=\"__2 _277\"></span>s (re<span class=\"__2 _277\"></span>stat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _349\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,306,762</span><span class=\"__2 _324\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _299\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,306,762<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs164\">Ener<span class=\"__2 _276\"></span>gy mobility product<span class=\"__2 _277\"></span>s and services (r<span class=\"__2 _277\"></span>es<span class=\"__2 _276\"></span>tat<span class=\"__2 _277\"></span>ed)<span class=\"__2 _350\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,015,827</span><span class=\"__2 _324\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _299\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,015,827<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs165\">Medical and pharmaceutical pr<span class=\"__2 _277\"></span>oducts<span class=\"__2 _6b_2\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">407,672</span><span class=\"__2 _324\"> </span></span>\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">407,672<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs166\">Nutrition and health &amp; beauty product<span class=\"__2 _277\"></span>s<span class=\"__2 _6d_2\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">357,541</span><span class=\"__2 _324\"> </span></span>\u2013<span class=\"__2 _298\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">357,541<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs167\">T<span class=\"__2 _282\"></span>echnology product<span class=\"__2 _277\"></span>s and services<span class=\"__2 _6e_2\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _299\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,644,218</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,644,218<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls26_1 ws20_1 gs168\"><span class=\"__2 _2cc\">12,322,589</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">765,213</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">4,644,218</span><span class=\"__2 _e_2\"> </span><span class=\"__2 _2cc\">17,732,020<span class=\"__2 _2cc\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "2.2  OTHER OPERATING INCOME/(EXPENSES) This note provides an analysis of the amounts included in other operating income and expenses presented in the Group  Income Statement. Other operating income/(expenses) comprise the following credits/(charges): 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Other operating income/(expenses) Fair value gains on non-hedge accounted derivative \ufb01nancial instruments \u2013 commodities 5,721 30,762 Fair value gains on non-hedge accounted derivative \ufb01nancial instruments \u2013 forward exchange  contracts 1,065 905 Property and tank rental income 21,222 21,496 Net pro\ufb01t on disposal of property, plant and equipment  12,346 7,281 Throughput 4,945 6,092 Haulage 5,113 4,222 Fair value losses on non-hedge accounted derivative \ufb01nancial instruments \u2013 commodities (5,721) (30,762) Fair value losses on non-hedge accounted derivative \ufb01nancial instruments \u2013 forward exchange  contracts (1,363) (779) Expensing of employee share options and awards (note 2.5) (7,160) (6,467) Other net operating income 1,914 1,428 Net other operating income before exceptional items 38,082 34,178 Other operating income included in net exceptional items  404 1,219 Other operating expenses included in net exceptional items  (32,932) (47,753) Total net other operating income/(expenses) 5,554 (12,356) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "2.2  OTHER OPERATING INCOME/(EXPENSES) This note provides an analysis of the amounts included in other operating income and expenses presented in the Group  Income Statement. Other operating income/(expenses) comprise the following credits/(charges): 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Other operating income/(expenses) Fair value gains on non-hedge accounted derivative \ufb01nancial instruments \u2013 commodities 5,721 30,762 Fair value gains on non-hedge accounted derivative \ufb01nancial instruments \u2013 forward exchange  contracts 1,065 905 Property and tank rental income 21,222 21,496 Net pro\ufb01t on disposal of property, plant and equipment  12,346 7,281 Throughput 4,945 6,092 Haulage 5,113 4,222 Fair value losses on non-hedge accounted derivative \ufb01nancial instruments \u2013 commodities (5,721) (30,762) Fair value losses on non-hedge accounted derivative \ufb01nancial instruments \u2013 forward exchange  contracts (1,363) (779) Expensing of employee share options and awards (note 2.5) (7,160) (6,467) Other net operating income 1,914 1,428 Net other operating income before exceptional items 38,082 34,178 Other operating income included in net exceptional items  404 1,219 Other operating expenses included in net exceptional items  (32,932) (47,753) Total net other operating income/(expenses) 5,554 (12,356) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "2.2  OTHER OPERATING INCOME/(EXPENSES) This note provides an analysis of the amounts included in other operating income and expenses presented in the Group  Income Statement. Other operating income/(expenses) comprise the following credits/(charges): 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Other operating income/(expenses) Fair value gains on non-hedge accounted derivative \ufb01nancial instruments \u2013 commodities 5,721 30,762 Fair value gains on non-hedge accounted derivative \ufb01nancial instruments \u2013 forward exchange  contracts 1,065 905 Property and tank rental income 21,222 21,496 Net pro\ufb01t on disposal of property, plant and equipment  12,346 7,281 Throughput 4,945 6,092 Haulage 5,113 4,222 Fair value losses on non-hedge accounted derivative \ufb01nancial instruments \u2013 commodities (5,721) (30,762) Fair value losses on non-hedge accounted derivative \ufb01nancial instruments \u2013 forward exchange  contracts (1,363) (779) Expensing of employee share options and awards (note 2.5) (7,160) (6,467) Other net operating income 1,914 1,428 Net other operating income before exceptional items 38,082 34,178 Other operating income included in net exceptional items  404 1,219 Other operating expenses included in net exceptional items  (32,932) (47,753) Total net other operating income/(expenses) 5,554 (12,356) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "2.3  GROUP PROFIT FOR THE YEAR The Group pro\ufb01t for the year includes some key amounts which are presented separately below. Group pro\ufb01t for the year has been arrived at after charging/(crediting) the following amounts: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Depreciation on property, plant and equipment (note 3.1) 144,443 137,976 Depreciation on right-of-use assets (note 3.2) 75,238 67,804 Amortisation of intangible assets (note 3.3) 111,146 84,340 Amortisation of government grants (note 3.18) (114) (20) Foreign exchange (gain)/loss (182) 566 During the year the Group obtained the following services from the Group\u2019s auditors (KPMG): 2023  \u00a3\u2019000 2022  \u00a3\u2019000 KPMG Ireland (statutory auditor): Audit fees 1,832 1,831 Other including non-audit, audit related and assurance services 23 31 1,855 1,862 Other KPMG network \ufb01rms: Audit fees 1,839 1,763 Other including non-audit, audit related and assurance services 136 109 1,975 1,872 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "2.3  GROUP PROFIT FOR THE YEAR The Group pro\ufb01t for the year includes some key amounts which are presented separately below. Group pro\ufb01t for the year has been arrived at after charging/(crediting) the following amounts: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Depreciation on property, plant and equipment (note 3.1) 144,443 137,976 Depreciation on right-of-use assets (note 3.2) 75,238 67,804 Amortisation of intangible assets (note 3.3) 111,146 84,340 Amortisation of government grants (note 3.18) (114) (20) Foreign exchange (gain)/loss (182) 566 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "During the year the Group obtained the following services from the Group\u2019s auditors (KPMG): 2023  \u00a3\u2019000 2022  \u00a3\u2019000 KPMG Ireland (statutory auditor): Audit fees 1,832 1,831 Other including non-audit, audit related and assurance services 23 31 1,855 1,862 Other KPMG network \ufb01rms: Audit fees 1,839 1,763 Other including non-audit, audit related and assurance services 136 109 1,975 1,872 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "2.4 EMPLOYMENT This section provides an analysis of the average number of employees in the Group by segment together with their related  payroll expense for the year. Further information on the compensation of key management personnel is included in note 5.6, Related Party Transactions. The average number of persons (including executive Directors) employed by the Group during the year, analysed by class of  business, was: 2023  Number 2022  Number DCC Energy 7,591 7,316 DCC Healthcare 3,181 2,816 DCC Technology 4,883 4,374 15,655 14,506 The employee bene\ufb01t expense (excluding termination payments \u2013 note 2.6) for the above were: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Wages and salaries  759,712 650,473 Social welfare costs 89,207 85,006 Share based payment expense (note 2.5) 7,160 6,467 Pension costs \u2013 de\ufb01ned contribution plans 21,957 18,992 Pension costs \u2013 de\ufb01ned bene\ufb01t plans (note 3.15)  439 318 878,475 761,256 Directors\u2019 emoluments (which are included in operating costs) and interests are presented in the Remuneration Report on  pages 118 to 141. Details of the compensation of key management personnel for the purposes of the disclosure requirements under IAS 24 are provided in note 5.6.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "2.5  EMPLOYEE SHARE OPTIONS AND AWARDS Share options and awards are used to incentivise Directors and employees of the Group. A charge is recognised over the  vesting period in the Consolidated Income Statement to record the cost of these share options and awards, based on the  fair value of the share option/award at the grant date. The Group\u2019s employee share options and awards are equity-settled share-based payments as de\ufb01ned in IFRS 2 Share-based Payment. The IFRS requires that a recognised valuation methodology be employed to determine the fair value of share options  granted. The expense reported in the Income Statement of \u00a37.160 million (2022: \u00a36.467 million) has been arrived at by applying a  Monte Carlo simulation technique for share awards issued under the DCC plc Long Term Incentive Plans. IMPACT ON INCOME STATEMENT The total share option expense is analysed as follows: Date of grant Share price  at date of grant Minimum  duration of  vesting period Number of  share awards/ options granted Weighted  average  fair value Expense in Income Statement 2023  \u00a3\u2019000 2022  \u00a3\u2019000 10 February 2017 \u00a367.75 5 years 137,269 \u00a354.17 \u2013 1,159 16 November 2017 \u00a370.95 5 years 128,451 \u00a356.52 724 1,073 15 November 2018 \u00a360.65 5 years 167,567 \u00a346.13 1,146 405 14 November 2019 \u00a368.80 5 years 147,939 \u00a353.32 170 1,499 12 November 2020 \u00a357.08 5 years 170,152 \u00a344.63 1,465 1,446 11 November 2021 \u00a361.42 3 years 171,974 \u00a346.39 2,694 885 10 November 2022 \u00a345.53 3 years 271,759 \u00a331.82 961 \u2013 Total expense 7,160 6,467 SHARE OPTIONS AND AWARDS DCC plc Long Term Incentive Plans At 31 March 2023, Group employees hold awards to subscribe for 842,638 ordinary shares under the DCC plc Long Term  Incentive Plans. The general terms of the DCC plc Long Term Incentive Plans are set out in the Remuneration Report on page 137. The DCC plc Long Term Incentive Plans contain both market and non-market based vesting conditions. Accordingly, the fair  value assigned to the related equity instrument on initial application of IFRS 2 Share-based Payment is adjusted to re\ufb02ect the anticipated likelihood at the grant date of achieving the market based vesting conditions. The cumulative non-market based charge to the Income Statement is reversed where entitlements do not vest because non-market performance conditions have  not been met or where an employee in receipt of share entitlements relinquishes service before the end of the vesting period. A summary of activity under the DCC plc Long Term Incentive Plans during the year is as follows: 2023  Number of  share awards 2022  Number of  share awards At 1 April 730,042 702,329 Granted 271,759 171,974 Exercised (95,658) (76,274) Expired and forfeited (63,505) (67,987) At 31 March 842,638 730,042 The weighted average share price at the dates of exercise for share awards exercised during the year under the DCC plc Long  Term Incentive Plans was \u00a350.16 (2022: \u00a360.75). The share awards outstanding at the year end have a weighted average  remaining contractual life of 4.9 years (2022: 4.6 years). The weighted average fair values assigned to share awards granted under the DCC plc Long Term Incentive Plan, which were  computed in accordance with the Monte Carlo valuation methodology, were as follows: Granted during the year ended 31 March 2023 \u00a331.82 Granted during the year ended 31 March 2022 \u00a346.39 The fair values of share awards granted under the DCC plc Long Term Incentive Plan were determined taking account of peer  group total share return volatilities and correlations together with the following assumptions: 2023 2022 Risk-free interest rate (%) 3.19 0.65 Dividend yield (%) 3.9 2.7 Expected volatility (%) 30.0 29.0 Expected life in years 5.0 5.0 Share price at date of grant \u00a345.53 \u00a361.42 The risk free rate of return is the yield on government bonds of a term consistent with the assumed option life. The dividend yield  is based on historic dividend rates. The expected volatility is based on historic volatility over the past three years. The expected  life is the average expected period to exercise.  Analysis of closing balance: Date of grant Date of expiry 2023  Number of  share awards 2022  Number of  share awards 17 November 2015 17 November 2022 \u2013 38,028 10 February 2017 10 February 2024 27,243 57,226 16 November 2017 16 November 2024 37,760 62,541 15 November 2018 15 November 2025 86,051 86,051 14 November 2019 14 November 2026 77,699 144,070 12 November 2020 12 November 2027 170,152 170,152 11 November 2021 11 November 2028 171,974 171,974 10 November 2022 10 November 2029 271,759 \u2013 Total outstanding at 31 March 842,638 730,042 Total exercisable at 31 March 65,003 95,254 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "2.6 EXCEPTIONALS Exceptional items are those items which, in the judgement of the Directors, need to be disclosed separately by virtue of  their scale and nature. These exceptional items, detailed below, could distort the understanding of our underlying  performance for the year and comparability between periods and are therefore presented separately. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Adjustments to contingent acquisition consideration (note 3.16) (8,523) (19,864) Restructuring and integration costs and other  (13,401) (16,736) Acquisition and related costs (10,604) (9,934) Net operating exceptional items (32,528) (46,534) Mark-to-market of swaps and related debt (note 2.7) 892 1,192 Net exceptional items before taxation (31,636) (45,342) Income tax and deferred tax attaching to exceptional items 2,764 1,501 Net exceptional items after taxation (28,872) (43,841) Non-controlling interest share of net exceptional items after taxation 211 \u2013 Net exceptional items attributable to owners of the Parent Company (28,661) (43,841) Adjustments to contingent acquisition consideration of \u00a38.523 million re\ufb02ects movements in provisions associated with the  expected earn-out or other deferred arrangements that arise through the Group\u2019s corporate development activity. The charge  in the year primarily re\ufb02ects an increase in contingent consideration payable in respect of an acquisition in DCC Energy where  the trading performance has been very strong and ahead of expectations. The charge in the prior year of \u00a319.864 million re\ufb02ected increases in contingent consideration payable in respect of acquisitions in DCC Technology where the trading  performance of acquisitions in North America was very strong and ahead of expectations and also in respect of an acquisition in DCC Energy where performance was also ahead of expectations. Restructuring and integration costs and other of \u00a313.401 million relates to the restructuring and integration of operations across a number of businesses and acquisitions. The signi\ufb01cant items during the year were primarily within DCC Energy and include  costs related to a realignment of the organisation structures in the UK and France to re\ufb02ect acquisitions and the changing operational environment. The charge in the prior year of \u00a316.736 million included the integration of Primagaz in the Netherlands and the integration of Almo with DCC Technology\u2019s AV business in North America. It also included the \ufb01nal stage of the  consolidation of the UK infrastructure in DCC Technology and a project in France to enhance the efficiency of the LPG  operating infrastructure. Acquisition and related costs include the professional fees and tax costs relating to the evaluation and completion of  acquisition opportunities and amounted to \u00a310.604 million (2022: \u00a39.934 million). The level of ineffectiveness calculated under IAS 39 on the hedging instruments related to the Group\u2019s US private placement  debt is charged or credited as an exceptional item. In the year ended 31 March 2023, this amounted to an exceptional  non-cash gain of \u00a30.892 million (2022: non-cash gain of \u00a31.192 million). The cumulative net exceptional credit taken in respect IAS 39 ineffectiveness is \u00a31.429 million. This, or any subsequent similar non-cash charges or gains, will net to zero over the remaining  term of this debt and the related hedging instruments. There was a related income tax credit of \u00a32.764 million (2022: credit of \u00a31.501 million) and non-controlling interest credit of  \u00a30.211 million (2022: nil) in relation to certain exceptional charges. The net cash \ufb02ow impact in the current year for exceptional items was an out\ufb02ow of \u00a323.370 million (2022: an out\ufb02ow of  \u00a329.498 million). ",
   "dimensions": {
    "concept": "dccplc:DisclosureOfExceptionals",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "2.7  FINANCE COSTS AND FINANCE INCOME This note details the interest income generated by our \ufb01nancial assets and the interest expense incurred on our \ufb01nancial  liabilities. Finance income principally comprises interest on cash and term deposits and net income on interest rate and  currency swaps whilst \ufb01nance costs mainly comprise interest on Unsecured Notes, bank borrowings and lease creditors.  2023  \u00a3\u2019000 2022  \u00a3\u2019000 Finance costs On bank loans, overdrafts and Unsecured Notes (80,030) (58,302) Lease interest (note 3.12) (9,577) (9,473) Unwinding of discount applicable to acquisition related liabilities (note 3.16) (2,264) (969 ) Unwinding of discount applicable to provisions for liabilities (note 3.17) (1,279) (1,676) Facility fees (1,678) (1,244) Other interest (1,907) (5,541) (96,735) (77,205) Finance income Interest on cash and term deposits 4,468 1,024 Net income on interest rate and currency swaps 11,445 21,890 Net interest income on de\ufb01ned bene\ufb01t pension schemes (note 3.15) 198 161 16,111 23,075 Mark-to-market of swaps and related debt* 892 1,192 17,003 24,267 Net \ufb01nance cost (79,732) (52,938) * Mark-to-market of swaps and related debt: Interest rate swaps designated as fair value hedges (28,790) (28,201) Cross currency interest rate swaps designated as fair value hedges 10,864 (240 ) Adjusted hedged \ufb01xed rate debt 18,818 29,633 Mark-to-market of swaps designated as fair value hedges and related debt 892 1,192 Movement on cross currency interest rate swaps designated as cash \ufb02ow hedges 12,418 9,401 Transferred to cash \ufb02ow hedge reserve (12,418) (9,401) \u2013 \u2013 Total mark-to-market of swaps and related debt 892 1,192 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "2.7  FINANCE COSTS AND FINANCE INCOME This note details the interest income generated by our \ufb01nancial assets and the interest expense incurred on our \ufb01nancial  liabilities. Finance income principally comprises interest on cash and term deposits and net income on interest rate and  currency swaps whilst \ufb01nance costs mainly comprise interest on Unsecured Notes, bank borrowings and lease creditors.  2023  \u00a3\u2019000 2022  \u00a3\u2019000 Finance costs On bank loans, overdrafts and Unsecured Notes (80,030) (58,302) Lease interest (note 3.12) (9,577) (9,473) Unwinding of discount applicable to acquisition related liabilities (note 3.16) (2,264) (969 ) Unwinding of discount applicable to provisions for liabilities (note 3.17) (1,279) (1,676) Facility fees (1,678) (1,244) Other interest (1,907) (5,541) (96,735) (77,205) Finance income Interest on cash and term deposits 4,468 1,024 Net income on interest rate and currency swaps 11,445 21,890 Net interest income on de\ufb01ned bene\ufb01t pension schemes (note 3.15) 198 161 16,111 23,075 Mark-to-market of swaps and related debt* 892 1,192 17,003 24,267 Net \ufb01nance cost (79,732) (52,938) * Mark-to-market of swaps and related debt: Interest rate swaps designated as fair value hedges (28,790) (28,201) Cross currency interest rate swaps designated as fair value hedges 10,864 (240 ) Adjusted hedged \ufb01xed rate debt 18,818 29,633 Mark-to-market of swaps designated as fair value hedges and related debt 892 1,192 Movement on cross currency interest rate swaps designated as cash \ufb02ow hedges 12,418 9,401 Transferred to cash \ufb02ow hedge reserve (12,418) (9,401) \u2013 \u2013 Total mark-to-market of swaps and related debt 892 1,192 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "2.7  FINANCE COSTS AND FINANCE INCOME This note details the interest income generated by our \ufb01nancial assets and the interest expense incurred on our \ufb01nancial  liabilities. Finance income principally comprises interest on cash and term deposits and net income on interest rate and  currency swaps whilst \ufb01nance costs mainly comprise interest on Unsecured Notes, bank borrowings and lease creditors.  2023  \u00a3\u2019000 2022  \u00a3\u2019000 Finance costs On bank loans, overdrafts and Unsecured Notes (80,030) (58,302) Lease interest (note 3.12) (9,577) (9,473) Unwinding of discount applicable to acquisition related liabilities (note 3.16) (2,264) (969 ) Unwinding of discount applicable to provisions for liabilities (note 3.17) (1,279) (1,676) Facility fees (1,678) (1,244) Other interest (1,907) (5,541) (96,735) (77,205) Finance income Interest on cash and term deposits 4,468 1,024 Net income on interest rate and currency swaps 11,445 21,890 Net interest income on de\ufb01ned bene\ufb01t pension schemes (note 3.15) 198 161 16,111 23,075 Mark-to-market of swaps and related debt* 892 1,192 17,003 24,267 Net \ufb01nance cost (79,732) (52,938) * Mark-to-market of swaps and related debt: Interest rate swaps designated as fair value hedges (28,790) (28,201) Cross currency interest rate swaps designated as fair value hedges 10,864 (240 ) Adjusted hedged \ufb01xed rate debt 18,818 29,633 Mark-to-market of swaps designated as fair value hedges and related debt 892 1,192 Movement on cross currency interest rate swaps designated as cash \ufb02ow hedges 12,418 9,401 Transferred to cash \ufb02ow hedge reserve (12,418) (9,401) \u2013 \u2013 Total mark-to-market of swaps and related debt 892 1,192 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "2.7  FINANCE COSTS AND FINANCE INCOME This note details the interest income generated by our \ufb01nancial assets and the interest expense incurred on our \ufb01nancial  liabilities. Finance income principally comprises interest on cash and term deposits and net income on interest rate and  currency swaps whilst \ufb01nance costs mainly comprise interest on Unsecured Notes, bank borrowings and lease creditors.  2023  \u00a3\u2019000 2022  \u00a3\u2019000 Finance costs On bank loans, overdrafts and Unsecured Notes (80,030) (58,302) Lease interest (note 3.12) (9,577) (9,473) Unwinding of discount applicable to acquisition related liabilities (note 3.16) (2,264) (969 ) Unwinding of discount applicable to provisions for liabilities (note 3.17) (1,279) (1,676) Facility fees (1,678) (1,244) Other interest (1,907) (5,541) (96,735) (77,205) Finance income Interest on cash and term deposits 4,468 1,024 Net income on interest rate and currency swaps 11,445 21,890 Net interest income on de\ufb01ned bene\ufb01t pension schemes (note 3.15) 198 161 16,111 23,075 Mark-to-market of swaps and related debt* 892 1,192 17,003 24,267 Net \ufb01nance cost (79,732) (52,938) * Mark-to-market of swaps and related debt: Interest rate swaps designated as fair value hedges (28,790) (28,201) Cross currency interest rate swaps designated as fair value hedges 10,864 (240 ) Adjusted hedged \ufb01xed rate debt 18,818 29,633 Mark-to-market of swaps designated as fair value hedges and related debt 892 1,192 Movement on cross currency interest rate swaps designated as cash \ufb02ow hedges 12,418 9,401 Transferred to cash \ufb02ow hedge reserve (12,418) (9,401) \u2013 \u2013 Total mark-to-market of swaps and related debt 892 1,192 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "2.7  FINANCE COSTS AND FINANCE INCOME This note details the interest income generated by our \ufb01nancial assets and the interest expense incurred on our \ufb01nancial  liabilities. Finance income principally comprises interest on cash and term deposits and net income on interest rate and  currency swaps whilst \ufb01nance costs mainly comprise interest on Unsecured Notes, bank borrowings and lease creditors.  2023  \u00a3\u2019000 2022  \u00a3\u2019000 Finance costs On bank loans, overdrafts and Unsecured Notes (80,030) (58,302) Lease interest (note 3.12) (9,577) (9,473) Unwinding of discount applicable to acquisition related liabilities (note 3.16) (2,264) (969 ) Unwinding of discount applicable to provisions for liabilities (note 3.17) (1,279) (1,676) Facility fees (1,678) (1,244) Other interest (1,907) (5,541) (96,735) (77,205) Finance income Interest on cash and term deposits 4,468 1,024 Net income on interest rate and currency swaps 11,445 21,890 Net interest income on de\ufb01ned bene\ufb01t pension schemes (note 3.15) 198 161 16,111 23,075 Mark-to-market of swaps and related debt* 892 1,192 17,003 24,267 Net \ufb01nance cost (79,732) (52,938) * Mark-to-market of swaps and related debt: Interest rate swaps designated as fair value hedges (28,790) (28,201) Cross currency interest rate swaps designated as fair value hedges 10,864 (240 ) Adjusted hedged \ufb01xed rate debt 18,818 29,633 Mark-to-market of swaps designated as fair value hedges and related debt 892 1,192 Movement on cross currency interest rate swaps designated as cash \ufb02ow hedges 12,418 9,401 Transferred to cash \ufb02ow hedge reserve (12,418) (9,401) \u2013 \u2013 Total mark-to-market of swaps and related debt 892 1,192 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "2.7  FINANCE COSTS AND FINANCE INCOME This note details the interest income generated by our \ufb01nancial assets and the interest expense incurred on our \ufb01nancial  liabilities. Finance income principally comprises interest on cash and term deposits and net income on interest rate and  currency swaps whilst \ufb01nance costs mainly comprise interest on Unsecured Notes, bank borrowings and lease creditors.  2023  \u00a3\u2019000 2022  \u00a3\u2019000 Finance costs On bank loans, overdrafts and Unsecured Notes (80,030) (58,302) Lease interest (note 3.12) (9,577) (9,473) Unwinding of discount applicable to acquisition related liabilities (note 3.16) (2,264) (969 ) Unwinding of discount applicable to provisions for liabilities (note 3.17) (1,279) (1,676) Facility fees (1,678) (1,244) Other interest (1,907) (5,541) (96,735) (77,205) Finance income Interest on cash and term deposits 4,468 1,024 Net income on interest rate and currency swaps 11,445 21,890 Net interest income on de\ufb01ned bene\ufb01t pension schemes (note 3.15) 198 161 16,111 23,075 Mark-to-market of swaps and related debt* 892 1,192 17,003 24,267 Net \ufb01nance cost (79,732) (52,938) * Mark-to-market of swaps and related debt: Interest rate swaps designated as fair value hedges (28,790) (28,201) Cross currency interest rate swaps designated as fair value hedges 10,864 (240 ) Adjusted hedged \ufb01xed rate debt 18,818 29,633 Mark-to-market of swaps designated as fair value hedges and related debt 892 1,192 Movement on cross currency interest rate swaps designated as cash \ufb02ow hedges 12,418 9,401 Transferred to cash \ufb02ow hedge reserve (12,418) (9,401) \u2013 \u2013 Total mark-to-market of swaps and related debt 892 1,192 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "2.8  SHARE OF EQUITY ACCOUNTED INVESTMENTS\u2019 PROFIT/(LOSS) AFTER TAX Share of equity accounted investments\u2019 pro\ufb01t/(loss) after tax represents the results of businesses we do not control, but  instead exercise signi\ufb01cant in\ufb02uence and generally have an equity holding of up to 50%. The Group\u2019s share of equity accounted investments\u2019 (i.e. associates) (pro\ufb01t/(loss) after tax is equity accounted and presented  as a single line item in the Group Income Statement. The pro\ufb01t/(loss) after tax generated by the Group\u2019s equity accounted  investments is analysed as follows under the principal Group Income Statement captions: Group share of: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Revenue 32,638 13,267 Operating (loss)/pro\ufb01t before tax (907) 370 Income tax expense 215 (56) (Loss)/pro\ufb01t after tax (692) 314 ",
   "dimensions": {
    "concept": "dccplc:DisclosureOfShareOfEquityAccountedInvestmentsProfitAfterTax",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "2.8  SHARE OF EQUITY ACCOUNTED INVESTMENTS\u2019 PROFIT/(LOSS) AFTER TAX Share of equity accounted investments\u2019 pro\ufb01t/(loss) after tax represents the results of businesses we do not control, but  instead exercise signi\ufb01cant in\ufb02uence and generally have an equity holding of up to 50%. The Group\u2019s share of equity accounted investments\u2019 (i.e. associates) (pro\ufb01t/(loss) after tax is equity accounted and presented  as a single line item in the Group Income Statement. The pro\ufb01t/(loss) after tax generated by the Group\u2019s equity accounted  investments is analysed as follows under the principal Group Income Statement captions: Group share of: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Revenue 32,638 13,267 Operating (loss)/pro\ufb01t before tax (907) 370 Income tax expense 215 (56) (Loss)/pro\ufb01t after tax (692) 314 3.4  EQUITY ACCOUNTED INVESTMENTS Equity accounted investments represent the Group\u2019s interests in certain entities where we exercise signi\ufb01cant in\ufb02uence and  generally have an equity holding of up to 50%. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 At 1 April 26,843 27,134 Share of (loss)/pro\ufb01t after tax (692) 314 Acquisition of equity accounted investments (note 5.2) 18,909 -  Disposals - (935) Exchange and other 2,729 330 At 31 March 47,789 26,843 Investments in associates at 31 March 2023 include goodwill and intangible assets of \u00a331.701 million (2022: \u00a319.107 million). Summarised \ufb01nancial information for the Group\u2019s share of its investment in associates which are accounted for using the equity  method is as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Non-current assets 59,570 34,999 Current assets 13,979 8,174 Non-current liabilities (6,855) (1,468) Current liabilities (18,905) (14,862) 47,789 26,843 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "2.9  INCOME TAX EXPENSE Tax is payable in the territories in which we operate. This note details the current tax charge which is the tax payable on this  year\u2019s taxable pro\ufb01ts and the deferred tax charge which represents the tax expected to arise in the future due to  differences in the accounting and tax bases of assets and liabilities. (I)   INCOME TAX EXPENSE RECOGNISED IN THE INCOME STATEMENT 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Current taxation Irish corporation tax at 12.5% 14,650 9,365 United Kingdom corporation tax at 19%  13,972 15,470 Other overseas tax 87,354 75,351 Income tax credit attaching to exceptional items (2,945) (1,726) Over provision in respect of prior years (4,372) (4,884) Total current taxation 108,659 93,576 Deferred tax Irish at 12.5% (903) (2,992) United Kingdom at 25% (2,964) 5,933 Other overseas deferred tax (22,473) (13,536) Deferred tax credit attaching to exceptional items 181 225 Over provision in respect of prior years 2,262 (3,472) Total deferred tax (23,897) (13,842) Total income tax expense 84,762 79,734 (II)  DEFERRED TAX RECOGNISED IN OTHER COMPREHENSIVE INCOME  2023  \u00a3\u2019000 2022  \u00a3\u2019000 Deferred tax relating to de\ufb01ned bene\ufb01t pension obligations 800 (210) Deferred tax relating to cash \ufb02ow hedges (30,374) 16,138 Total deferred tax charge recognised in Other Comprehensive Income (29,574) 15,928 (III)  RECONCILIATION OF EFFECTIVE TAX RATE 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Pro\ufb01t before taxation  431,564 405,736 Add back: share of equity accounted investments\u2019 loss/(pro\ufb01t) after tax 692 (314) Add back: amortisation of intangible assets 111,146 84,340 Pro\ufb01t before share of equity accounted investments\u2019 pro\ufb01t after tax and amortisation of  intangible assets  543,402 489,762 Add back: net exceptional items before tax 31,636 45,342 Pro\ufb01t before share of equity accounted investments\u2019 pro\ufb01t after tax, amortisation of intangible  assets and net exceptionals 575,038 535,104 Pro\ufb01t before taxation 431,564 405,736 At the standard rate of corporation tax in Ireland of 12.5% 53,946 50,717 Amortisation and share of equity accounted investments at the standard rate of corporation  tax in Ireland of 12.5% 13,980 10,503 Adjustments in respect of prior years (2,110) (8,356) Effect of earnings taxed at higher rates 42,721 42,176 Other differences 2,445 2,616 Income tax expense 110,982 97,656 Income tax and deferred tax attaching to exceptional items (2,764) (1,501) Deferred tax attaching to amortisation of intangible assets (23,456) (16,421) Total income tax expense 84,762 79,734 2023  % 2022  % Income tax expense as a percentage of pro\ufb01t before share of equity accounted investments\u2019  pro\ufb01t after tax, amortisation of intangible assets and net exceptionals 19.3% 18.3% Impact of share of equity accounted investments\u2019 pro\ufb01t after tax, amortisation of intangible  assets and net exceptionals 0.3% 1.4% Total income tax expense as a percentage of pro\ufb01t before tax  19.6% 19.7% (IV)  FACTORS THAT MAY AFFECT FUTURE TAX RATES AND OTHER DISCLOSURES No change has been enacted to the standard rate of corporation tax in the Republic of Ireland which is currently 12.5%. The standard rate of corporation tax in the UK is 19% and will increase to 25% with effect from 1 April 2023. This rate change has been  taken into account in these \ufb01nancial statements. The Group has not provided deferred tax in relation to temporary differences applicable to investments in subsidiaries and equity accounted investments on the basis that the Group can control the timing and realisation of these temporary  differences and it is probable that the temporary difference will not reverse in the foreseeable future. No provision has been  recognised in respect of deferred tax relating to unremitted earnings of subsidiaries as there is no commitment or intention to  remit earnings. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "2.10 DIVIDENDS Dividends represent one type of shareholder return and are paid as an amount per ordinary share held. The Group retains  part of the pro\ufb01ts generated in the year to meet future growth plans. Dividends paid per ordinary share are as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Final: paid 119.93 pence per share on 21 July 2022  (2022: paid 107.85 pence per share on 22 July 2021)  118,715 105,417 Interim: paid 60.04 pence per share on 9 December 2022  (2022: paid 55.85 pence per share on 10 December 2021)  59,128 55,182 177,843 160,599 The Directors are proposing a \ufb01nal dividend in respect of the year ended 31 March 2023 of 127.17 pence per ordinary share  (\u00a3125.577 million). This proposed dividend is subject to approval by the shareholders at the Annual General Meeting. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "2.11  EARNINGS PER ORDINARY SHARE Earnings per ordinary share (\u2018EPS\u2019) is the amount of post-tax pro\ufb01t attributable to each ordinary share. Basic EPS is the  amount of pro\ufb01t for the year divided by the weighted average number of shares in issue during the year. Diluted EPS shows  what the impact would be if all outstanding and exercisable options were exercised and treated as ordinary shares at  year end. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Pro\ufb01t attributable to owners of the Parent Company 334,022 312,373 Amortisation of intangible assets after tax 87,690 67,919 Exceptionals after tax (note 2.6) 28,661 43,841 Adjusted pro\ufb01t after taxation and non-controlling interests 450,373 424,133 Basic earnings per ordinary share 2023  pence 2022  pence Basic earnings per ordinary share 338.40p 316.78p Amortisation of intangible assets after tax 88.84p 68.88p Exceptionals after tax 29.03p 44.45p Adjusted basic earnings per ordinary share 456.27p 430.11p Weighted average number of ordinary shares in issue (thousands) 98,707 98,610 Basic earnings per ordinary share is calculated by dividing the pro\ufb01t attributable to owners of the Parent Company by the  weighted average number of ordinary shares in issue during the year, excluding ordinary shares purchased by the Company  and held as treasury shares. The adjusted \ufb01gures for basic earnings per ordinary share (a non-GAAP \ufb01nancial measure) are  intended to demonstrate the results of the Group after eliminating the impact of amortisation of intangible assets and net exceptionals. Diluted earnings per ordinary share 2023  pence 2022  pence Diluted earnings per ordinary share 338.04p 316.36p Amortisation of intangible assets after tax 88.74p 68.79p Exceptionals after tax 29.01p 44.40p Adjusted diluted earnings per ordinary share 455.79p 429.55p Weighted average number of ordinary shares in issue (thousands) 98,811 98,739 The earnings used for the purposes of the diluted earnings per ordinary share calculations were \u00a3334.022 million (2022:  \u00a3312.373 million) and \u00a3450.373 million (2022: \u00a3424.133 million) for the purposes of the adjusted diluted earnings per ordinary  share calculations. The weighted average number of ordinary shares used in calculating the diluted earnings per ordinary share for the year ended 31 March 2023 was 98.811 million (2022: 98.739 million). A reconciliation of the weighted average number of ordinary shares  used for the purposes of calculating the diluted earnings per ordinary share amounts is as follows: 2023  \u2018000 2022  \u2018000 Weighted average number of ordinary shares in issue 98,707 98,610 Dilutive effect of options and awards 104 129 Weighted average number of ordinary shares for diluted earnings per share 98,811 98,739 Diluted earnings per ordinary share is calculated by adjusting the weighted average number of ordinary shares outstanding to  assume conversion of all dilutive potential ordinary shares. Share options and awards are the Company\u2019s only category of dilutive potential ordinary shares. The adjusted \ufb01gures for diluted earnings per ordinary share (a non-GAAP \ufb01nancial measure)  are intended to demonstrate the results of the Group after eliminating the impact of amortisation of intangible assets and  net exceptionals. Employee share options and awards, which are performance-based, are treated as contingently issuable shares because their  issue is contingent upon satisfaction of speci\ufb01ed performance conditions in addition to the passage of time. These  contingently issuable shares are excluded from the computation of diluted earnings per ordinary share where the conditions  governing exercisability would not have been satis\ufb01ed as at the end of the reporting period if that were the end of the  vesting period. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "<div class=\"t_2 m0_2 h5_2 ff1_2 fs3_2 fc1_2 sc0_2 ls7_2 ws6_2 gs322\">3<span class=\"__2 _275\"></span>.1</div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 ls42_1 ws40_1 gs323\"> <span class=\"__2 _278\"> </span>PROPERT<span class=\"__2 _275\"></span>Y<span class=\"__2 _282\"></span>, PLANT AND EQU<span class=\"__2 _275\"></span>IPM<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs324\">This not<span class=\"__2 _277\"></span>e details the t<span class=\"__2 _277\"></span>angible ass<span class=\"__2 _277\"></span>ets utilis<span class=\"__2 _277\"></span>ed by the Gr<span class=\"__2 _276\"></span>oup t<span class=\"__2 _276\"></span>o generat<span class=\"__2 _277\"></span>e re<span class=\"__2 _277\"></span>venues and pr<span class=\"__2 _277\"></span>o\ufb01t<span class=\"__2 _277\"></span>s. The cost o<span class=\"__2 _277\"></span>f these as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs325\">primarily repr<span class=\"__2 _277\"></span>es<span class=\"__2 _276\"></span>ents the amount<span class=\"__2 _277\"></span>s originally paid for them. All as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s are depr<span class=\"__2 _277\"></span>eciated o<span class=\"__2 _277\"></span>ver their use<span class=\"__2 _276\"></span>ful economic live<span class=\"__2 _277\"></span>s.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs326\">Land &amp;<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs327\">buildings <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs328\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs329\">Plant &amp;<span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs32a\"> machinery <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs32b\">&amp; cylinders <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs32c\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs32d\">Fixture<span class=\"__2 _277\"></span>s, <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs32e\">\ufb01ttings &amp; o<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">ffice<span class=\"__2 _2cc\"> </span></span> </div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs32f\">equipment <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs330\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs331\">Mot<span class=\"__2 _276\"></span>or <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs332\">vehicle<span class=\"__2 _276\"></span>s <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs333\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs334\">Capital w<span class=\"__2 _277\"></span>ork <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs335\">in progr<span class=\"__2 _277\"></span>ess <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs336\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls25_1 ws1f_1 gs337\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs338\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs339\">Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs33a\">Opening net book amount<span class=\"__2 _350\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">379,855</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">575,462</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">152,621</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">64,334</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">81,077</span><span class=\"__2 _10f_1\"> </span><span class=\"__2 _2cc\">1,253,349<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs33b\">Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _384\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">3,206</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">8,748</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">1,036</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">531</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">1,135</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">14,656<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs33c\">Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _385\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,187</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">414</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">243</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">1,107</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">322</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">6,273<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs33d\">Additions<span class=\"__2 _386\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">17,379</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">105,407</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">30,292</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">13,048</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">69,142</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">235,268<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs33e\">Disposals<span class=\"__2 _388\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(6,360)</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">(2,294)</span><span class=\"__2 _389\"> </span><span class=\"__2 _2cc\">(885)</span><span class=\"__2 _389\"> </span><span class=\"__2 _2cc\">(758)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _391\"> </span></span><span class=\"__2 _2cc\">(10,297)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs33f\">Depr<span class=\"__2 _276\"></span>eciation charge<span class=\"__2 _b8_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(17,170)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(83,505)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(29,718)</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">(14,050)</span><span class=\"__2 _392\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _fd_1\"> </span></span><span class=\"__2 _2cc\">(144,443)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs340\">Reclas<span class=\"__2 _277\"></span>si\ufb01cation<span class=\"__2 _1a_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">24,592</span><span class=\"__2 _393\"> </span><span class=\"__2 _2cc\">(2,826)</span><span class=\"__2 _11a_1\"> </span><span class=\"__2 _2cc\">11,756</span><span class=\"__2 _9d_2\"> </span><span class=\"__2 _2cc\">1,428</span><span class=\"__2 _11b_1\"> </span><span class=\"__2 _2cc\">(34,950)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs341\">Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _11c_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">405,689</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">601,406</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">165,345</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">65,640</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">116,726</span><span class=\"__2 _10f_1\"> </span><span class=\"__2 _2cc\">1,354,806<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs342\">At 3<span class=\"__2 _277\"></span>1 March 202<span class=\"__2 _277\"></span>3<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls43_1 ws41_1 gs343\">Cost<span class=\"__2 _af_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">508,224</span><span class=\"__2 _11d_1\"> </span><span class=\"__2 _2cc\">1,410,353</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">348,407</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">183,573</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">116,726</span><span class=\"__2 _11d_1\"> </span><span class=\"__2 _2cc\">2,567,283<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs344\">Accumulat<span class=\"__2 _277\"></span>ed depreciation and<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs345\">impairment los<span class=\"__2 _277\"></span>ses<span class=\"__2 _11e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(102,535)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(808,947)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(183,062)</span><span class=\"__2 _11f_1\"> </span><span class=\"__2 _2cc\">(117,933)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _394\"> </span></span><span class=\"__2 _2cc\">(1,212,477)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs346\">Net book amount<span class=\"__2 _395\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">405,689</span><span class=\"__2 _10d_1\"> </span><span class=\"__2 _2cc\">601,406</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">165,345</span><span class=\"__2 _387\"> </span><span class=\"__2 _2cc\">65,640</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">116,726</span><span class=\"__2 _10f_1\"> </span><span class=\"__2 _2cc\">1,354,806<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs347\">Land &amp;<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs348\">buildings <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs349\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs34a\">Plant &amp;<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs34b\">machinery <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs34c\">&amp; cylinders <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs34d\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs34e\">Fixture<span class=\"__2 _277\"></span>s, <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs34f\">\ufb01t<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">tings &amp; office<span class=\"__2 _2cc\"> </span></span> </div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs350\">equipment<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs351\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs352\">Mot<span class=\"__2 _276\"></span>or <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs353\">vehicle<span class=\"__2 _276\"></span>s <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs354\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs355\">Capital w<span class=\"__2 _277\"></span>ork <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs356\">in progr<span class=\"__2 _277\"></span>ess <span class=\"__2 _c_2\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs357\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h1e_1 ffa_2 fs8_1 fc2_2 sc0_2 ls44_1 ws42_1 gs358\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _279\"></span>l<span class=\"__2 _280\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h1e_1 ffa_2 fs8_1 fc2_2 sc0_2 ls2b_1 ws25_1 gs359\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs35a\">Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs35b\">Opening net book amount<span class=\"__2 _350\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">342,040</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">534,990</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">135,397</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">65,971</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">59,236</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">1,137,634<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs35c\">Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _397\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,107</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">2,633</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">345</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">764</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">368</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">6,217<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs35d\">Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _398\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">36,557</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">19,376</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">4,354</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">2,740</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">146</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">63,173<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs35e\">Additions<span class=\"__2 _399\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">16,655</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">104,171</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">24,135</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">9,342</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">44,928</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">199,231<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs35f\">Disposals<span class=\"__2 _400\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(6,341)</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(6,227)</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">(1,361)</span><span class=\"__2 _401\"> </span><span class=\"__2 _2cc\">(679)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _293\"> </span></span><span class=\"__2 _2cc\">(14,608)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs360\">Depr<span class=\"__2 _276\"></span>eciation charge<span class=\"__2 _402\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(16,353)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(80,719)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(27,111)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(13,793)</span><span class=\"__2 _390\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _403\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(137,976)<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs361\">Impairment char<span class=\"__2 _276\"></span>ge<span class=\"__2 _12a_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(105)</span><span class=\"__2 _9b_2\"> </span><span class=\"__2 _2cc\">(75)</span><span class=\"__2 _401\"> </span><span class=\"__2 _2cc\">(142)</span><span class=\"__2 _390\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _12b_1\"> </span>\u2013<span class=\"__2 _12c_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(322)<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs362\">Reclas<span class=\"__2 _277\"></span>si\ufb01cation<span class=\"__2 _12d_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">5,295</span><span class=\"__2 _6c_2\"> </span><span class=\"__2 _2cc\">1,313</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">17,004</span><span class=\"__2 _12e_1\"> </span><span class=\"__2 _2cc\">(11)</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">(23,601)</span><span class=\"__2 _390\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs363\">Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _12f_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">379,855</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">575,462</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">152,621</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">64,334</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">81,077</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">1,253,349<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs364\">At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls43_1 ws41_1 gs365\">Cost<span class=\"__2 _404\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">463,239</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">1,261,065</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">310,716</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">165,104</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">81,077</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">2,281,201<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs366\">Accumulat<span class=\"__2 _277\"></span>ed depreciation and<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs367\">impairment los<span class=\"__2 _277\"></span>ses<span class=\"__2 _405\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(83,384)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(685,603)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(158,095)</span><span class=\"__2 _a_2\"> </span><span class=\"__2 _2cc\">(100,770)</span><span class=\"__2 _390\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _406\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,027,852)<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs368\">Net book amount<span class=\"__2 _407\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">379,855</span><span class=\"__2 _9c_2\"> </span><span class=\"__2 _2cc\">575,462</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">152,621</span><span class=\"__2 _373\"> </span><span class=\"__2 _2cc\">64,334</span><span class=\"__2 _10e_1\"> </span><span class=\"__2 _2cc\">81,077</span><span class=\"__2 _396\"> </span><span class=\"__2 _2cc\">1,253,349<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls17_2 ws10_2 gs36a\">USEF<span class=\"__2 _275\"></span>UL EC<span class=\"__2 _277\"></span>ONOMIC LIV<span class=\"__2 _276\"></span>ES OF<span class=\"__2 _277\"></span> ASSETS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs36b\">The G<span class=\"__2 _275\"></span>roup u<span class=\"__2 _275\"></span>pd<span class=\"__2 _275\"></span>ated its e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy strategy in th<span class=\"__2 _275\"></span>e pri<span class=\"__2 _275\"></span>or ye<span class=\"__2 _275\"></span>ar to ensu<span class=\"__2 _275\"></span>re the Grou<span class=\"__2 _275\"></span>p rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>s well p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>d to supp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>ers a<span class=\"__2 _275\"></span>s they<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs36c\">transiti<span class=\"__2 _275\"></span>on to lower ca<span class=\"__2 _275\"></span>rbo<span class=\"__2 _275\"></span>n for<span class=\"__2 _275\"></span>ms of en<span class=\"__2 _275\"></span>ergy. This p<span class=\"__2 _275\"></span>roces<span class=\"__2 _275\"></span>s took ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt of the G<span class=\"__2 _275\"></span>roup\u2019s asses<span class=\"__2 _275\"></span>sm<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>ks and o<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>ities<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs36d\">created by cl<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ate-chan<span class=\"__2 _275\"></span>ge to its exis<span class=\"__2 _275\"></span>ting a<span class=\"__2 _275\"></span>nd f<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>ure op<span class=\"__2 _275\"></span>eration<span class=\"__2 _275\"></span>s, wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h is ou<span class=\"__2 _275\"></span>tlin<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n mo<span class=\"__2 _275\"></span>re detail in th<span class=\"__2 _275\"></span>e Ris<span class=\"__2 _275\"></span>k Re<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t on p<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>es 7<span class=\"__2 _275\"></span>7<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs36e\">to 84. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup\u2019s ene<span class=\"__2 _275\"></span>rgy strategy ha<span class=\"__2 _275\"></span>s, in t<span class=\"__2 _275\"></span>urn<span class=\"__2 _275\"></span>, all<span class=\"__2 _275\"></span>owed th<span class=\"__2 _275\"></span>e Group to com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>it to r<span class=\"__2 _276\"></span>ed<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ing i<span class=\"__2 _275\"></span>ts car<span class=\"__2 _275\"></span>bo<span class=\"__2 _275\"></span>n em<span class=\"__2 _275\"></span>iss<span class=\"__2 _275\"></span>ion<span class=\"__2 _275\"></span>s from i<span class=\"__2 _275\"></span>ts own<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs36f\">acti<span class=\"__2 _275\"></span>viti<span class=\"__2 _275\"></span>es (Sco<span class=\"__2 _275\"></span>pe 1 a<span class=\"__2 _275\"></span>nd 2) a<span class=\"__2 _275\"></span>nd f<span class=\"__2 _275\"></span>rom the e<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rgy it se<span class=\"__2 _275\"></span>lls (Sc<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>e 3) to net z<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ro by 2050 or s<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>. D<span class=\"__2 _275\"></span>ue c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n is gi<span class=\"__2 _275\"></span>ven to<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs370\">thes<span class=\"__2 _275\"></span>e factors wh<span class=\"__2 _275\"></span>en d<span class=\"__2 _275\"></span>etermi<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>g th<span class=\"__2 _275\"></span>e usef<span class=\"__2 _275\"></span>ul l<span class=\"__2 _275\"></span>ives of th<span class=\"__2 _275\"></span>e Group\u2019s ass<span class=\"__2 _275\"></span>ets. Im<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tantly<span class=\"__2 _277\"></span>, m<span class=\"__2 _275\"></span>any of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s e<span class=\"__2 _277\"></span>x<span class=\"__2 _275\"></span>istin<span class=\"__2 _275\"></span>g as<span class=\"__2 _275\"></span>sets, s<span class=\"__2 _275\"></span>uch<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs371\">as de<span class=\"__2 _275\"></span>pots, s<span class=\"__2 _275\"></span>torage eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>nd tr<span class=\"__2 _275\"></span>ucks wi<span class=\"__2 _275\"></span>ll co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ue to be us<span class=\"__2 _275\"></span>ed fo<span class=\"__2 _275\"></span>r the d<span class=\"__2 _275\"></span>istri<span class=\"__2 _275\"></span>buti<span class=\"__2 _275\"></span>on of l<span class=\"__2 _275\"></span>ower ca<span class=\"__2 _275\"></span>rbo<span class=\"__2 _275\"></span>n form<span class=\"__2 _275\"></span>s of f<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>l, su<span class=\"__2 _275\"></span>ch as<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs372\">biof<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>els<span class=\"__2 _275\"></span>. Ca<span class=\"__2 _275\"></span>pital expe<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ditu<span class=\"__2 _275\"></span>re will co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ue to be requ<span class=\"__2 _275\"></span>ired i<span class=\"__2 _275\"></span>n relati<span class=\"__2 _275\"></span>on to these a<span class=\"__2 _275\"></span>ssets i<span class=\"__2 _275\"></span>n the s<span class=\"__2 _275\"></span>ho<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t an<span class=\"__2 _275\"></span>d me<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>um term<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs373\">the<span class=\"__2 _275\"></span>refore consi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs tha<span class=\"__2 _275\"></span>t thes<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets will c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ue to be a<span class=\"__2 _275\"></span>n integral pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of the total asset po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>foli<span class=\"__2 _275\"></span>o of the G<span class=\"__2 _275\"></span>roup in th<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs374\">an<span class=\"__2 _275\"></span>d me<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>um term<span class=\"__2 _275\"></span>. Fur<span class=\"__2 _275\"></span>th<span class=\"__2 _275\"></span>er in<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is in<span class=\"__2 _275\"></span>c<span class=\"__2 _275\"></span>lud<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d in n<span class=\"__2 _275\"></span>ot<span class=\"__2 _276\"></span>e 3.<span class=\"__2 _275\"></span>3 Intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le A<span class=\"__2 _275\"></span>ssets an<span class=\"__2 _275\"></span>d G<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill o<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>ge 1<span class=\"__2 _275\"></span>79<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls1d_1 ws1_2 gs375\">The<span class=\"__2 _275\"></span>re remai<span class=\"__2 _275\"></span>ns a ri<span class=\"__2 _275\"></span>sk th<span class=\"__2 _275\"></span>at the u<span class=\"__2 _275\"></span>sef<span class=\"__2 _275\"></span>ul l<span class=\"__2 _275\"></span>ives of the a<span class=\"__2 _275\"></span>ssets c<span class=\"__2 _275\"></span>reated by fu<span class=\"__2 _275\"></span>ture cap<span class=\"__2 _275\"></span>ital expen<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ture ma<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>r f<span class=\"__2 _275\"></span>rom current a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs376\">For i<span class=\"__2 _275\"></span>nstan<span class=\"__2 _275\"></span>ce, gover<span class=\"__2 _275\"></span>nm<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n som<span class=\"__2 _275\"></span>e of the G<span class=\"__2 _275\"></span>roup\u2019s ope<span class=\"__2 _275\"></span>rating l<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns co<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>d take meas<span class=\"__2 _275\"></span>ures to r<span class=\"__2 _276\"></span>estri<span class=\"__2 _275\"></span>ct th<span class=\"__2 _275\"></span>e use of ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs377\">fossi<span class=\"__2 _275\"></span>l-base<span class=\"__2 _275\"></span>d ass<span class=\"__2 _275\"></span>ets whic<span class=\"__2 _275\"></span>h co<span class=\"__2 _275\"></span>uld a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffec</span><span class=\"__2 _275\"></span>t the es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ated usef<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>l lives of th<span class=\"__2 _275\"></span>ose a<span class=\"__2 _275\"></span>ssets<span class=\"__2 _275\"></span>. However<span class=\"__2 _276\"></span>, for the rea<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>ns stated, the<span class=\"__2 _275\"></span>re were<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs378\">no si<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>i\ufb01c<span class=\"__2 _275\"></span>ant ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>es in th<span class=\"__2 _275\"></span>e esti<span class=\"__2 _275\"></span>mates of us<span class=\"__2 _275\"></span>efu<span class=\"__2 _275\"></span>l lives d<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the c<span class=\"__2 _275\"></span>urrent \ufb01n<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>al ye<span class=\"__2 _275\"></span>ar<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "<div class=\"t_2 m0_2 h5_2 ff1_2 fs3_2 fc1_2 sc0_2 ls45_1 ws43_1 gs37a\">3.2</div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 ls46_1 ws44_1 gs37b\"> <span class=\"__2 _278\"> </span>RIG<span class=\"__2 _276\"></span>HT<span class=\"__2 _283\"></span>-OF-USE<span class=\"__2 _277\"></span> LEA<span class=\"__2 _276\"></span>SED A<span class=\"__2 _277\"></span>SSET<span class=\"__2 _277\"></span>S<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs37c\">This not<span class=\"__2 _277\"></span>e details the right<span class=\"__2 _277\"></span>-of-use leas<span class=\"__2 _277\"></span>ed asse<span class=\"__2 _277\"></span>ts utilised b<span class=\"__2 _277\"></span>y the Group t<span class=\"__2 _277\"></span>o generat<span class=\"__2 _277\"></span>e rev<span class=\"__2 _277\"></span>enues and pr<span class=\"__2 _277\"></span>o\ufb01ts<span class=\"__2 _276\"></span>. All as<span class=\"__2 _276\"></span>se<span class=\"__2 _276\"></span>ts ar<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs37d\">depre<span class=\"__2 _276\"></span>ciated o<span class=\"__2 _277\"></span>ver their lease t<span class=\"__2 _277\"></span>erm.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs37e\">Land &amp; <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs37f\">buildings <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs380\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs381\">Plant &amp; <span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs382\">machinery <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs383\">&amp; cylinders <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs384\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs385\">Fixture<span class=\"__2 _277\"></span>s, <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs386\">\ufb01ttings &amp; o<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">ffice </span><span class=\"__2 _f_2\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs387\">equipment <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs388\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs389\">Mot<span class=\"__2 _276\"></span>or <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs38a\">vehicle<span class=\"__2 _276\"></span>s <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs38b\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls25_1 ws1f_1 gs38c\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs38d\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs38e\">Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs38f\">Opening net book amount<span class=\"__2 _11e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">282,344</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">4,083</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">544</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">40,580</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">327,551<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs390\">Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es and o<span class=\"__2 _276\"></span>ther<span class=\"__2 _408\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,455</span><span class=\"__2 _d2_1\"> </span><span class=\"__2 _2cc\">(150)</span><span class=\"__2 _da_1\"> </span><span class=\"__2 _2cc\">28</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">336</span><span class=\"__2 _12e_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">4,669<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs391\">Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _409\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,278</span><span class=\"__2 _328\"> </span><span class=\"__2 _2cc\">54</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">565</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">2,959</span><span class=\"__2 _410\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">5,856<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs392\">Additions (not<span class=\"__2 _277\"></span>e 3.12)<span class=\"__2 _411\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">52,955</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">1,443</span><span class=\"__2 _328\"> </span><span class=\"__2 _2cc\">73</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">23,639</span><span class=\"__2 _12c_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">78,110<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs393\">T<span class=\"__2 _282\"></span>erminations<span class=\"__2 _b5_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(3,774)</span><span class=\"__2 _412\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _7c_2\"> </span></span><span class=\"__2 _2cc\">(8)</span><span class=\"__2 _7e_2\"> </span><span class=\"__2 _2cc\">(945)</span><span class=\"__2 _12c_1\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(4,727)<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs394\">Depr<span class=\"__2 _276\"></span>eciation charge<span class=\"__2 _413\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(53,139)</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">(1,131)</span><span class=\"__2 _7e_2\"> </span><span class=\"__2 _2cc\">(244)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(20,724)</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(75,238)<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs395\">Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _13a_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">285,119</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">4,299</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">958</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">45,845</span><span class=\"__2 _6c_2\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">336,221<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs396\">Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs397\">Opening net book amount<span class=\"__2 _5a_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">256,576</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">3,677</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">456</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">48,154</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">308,863<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs398\">Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _13b_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">476</span><span class=\"__2 _d2_1\"> </span><span class=\"__2 _2cc\">(199)</span><span class=\"__2 _13c_1\"> </span></span><span class=\"ls1_2\"><span class=\"__2 _2cc\">2</span><span class=\"__2 _8b_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(128)</span><span class=\"__2 _8b_2\"> </span><span class=\"__2 _2cc\">151<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs399\">Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _408\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">30,684</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">543</span><span class=\"__2 _324\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _353\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">833</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">32,060<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs39a\">Additions (not<span class=\"__2 _277\"></span>e 3.12)<span class=\"__2 _13d_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">42,938</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">1,371</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">244</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">11,380</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">55,933<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs39b\">T<span class=\"__2 _282\"></span>erminations<span class=\"__2 _af_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(1,407)</span><span class=\"__2 _328\"> </span><span class=\"__2 _2cc\">(3)</span><span class=\"__2 _13c_1\"> </span><span class=\"ls1_2 ws1_2\"><span class=\"__2 _2cc\">3</span><span class=\"__2 _8b_2\"> </span></span><span class=\"__2 _2cc\">(245)</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">(1,652)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs39c\">Depr<span class=\"__2 _276\"></span>eciation charge<span class=\"__2 _13e_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(46,923)</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">(1,306)</span><span class=\"__2 _13f_1\"> </span><span class=\"__2 _2cc\">(161)</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">(19,414)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">(67,804)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs39d\">Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _405\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">282,344</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">4,083</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">544</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">40,580</span><span class=\"__2 _414\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">327,551<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h5_2 ff1_2 fs3_2 fc1_2 sc0_2 ls7_2 ws6_2 gs5a4\">3<span class=\"__2 _275\"></span>.1<span class=\"__2 _279\"></span>2</div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gs5a5\"> <span class=\"__2 _278\"> </span>LE<span class=\"__2 _275\"></span>AS<span class=\"__2 _275\"></span>E C<span class=\"__2 _275\"></span>R<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>D<span class=\"__2 _275\"></span>ITO<span class=\"__2 _275\"></span>RS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs5a6\">Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _276\"></span>ors r<span class=\"__2 _277\"></span>epre<span class=\"__2 _277\"></span>sent the pre<span class=\"__2 _277\"></span>sent value o<span class=\"__2 _276\"></span>f the Gr<span class=\"__2 _276\"></span>oup<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _277\"></span>s lease commitment<span class=\"__2 _277\"></span>s. Leas<span class=\"__2 _277\"></span>e credit<span class=\"__2 _276\"></span>ors ar<span class=\"__2 _277\"></span>e initially measured at the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs5a7\">pre<span class=\"__2 _277\"></span>sent value o<span class=\"__2 _277\"></span>f the future minimum lease payment<span class=\"__2 _277\"></span>s, discount<span class=\"__2 _277\"></span>ed using the incr<span class=\"__2 _276\"></span>ement<span class=\"__2 _276\"></span>al borro<span class=\"__2 _277\"></span>wing rat<span class=\"__2 _277\"></span>e over the r<span class=\"__2 _277\"></span>emaining<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs5a8\">lease t<span class=\"__2 _277\"></span>erm.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5a9\">The m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s leas<span class=\"__2 _275\"></span>e credi<span class=\"__2 _275\"></span>tors dur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar en<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ed 31 M<span class=\"__2 _275\"></span>arch 2023 i<span class=\"__2 _275\"></span>s as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs5aa\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs5ab\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs5ac\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs5ad\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5ae\">At 1 April <span class=\"__2 _309\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">336,702</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">315,224<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5af\">Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _473\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">4,699</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">934<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5b0\">Additions o<span class=\"__2 _276\"></span>f right-of<span class=\"__2 _277\"></span>-use ass<span class=\"__2 _276\"></span>et<span class=\"__2 _277\"></span>s (note 3<span class=\"__2 _277\"></span>.2)<span class=\"__2 _3f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">78,110</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">55,933<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs5b1\">T<span class=\"__2 _282\"></span>erminations<span class=\"__2 _19a\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(4,845)</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(1,627)<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5b2\">Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _19b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">6,099</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">31,818<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5b3\">Leas<span class=\"__2 _277\"></span>e repayment<span class=\"__2 _277\"></span>s<span class=\"__2 _435\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(83,796)</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">(75,053)<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5b4\">Leas<span class=\"__2 _277\"></span>e inter<span class=\"__2 _277\"></span>est (not<span class=\"__2 _277\"></span>e 2.7)<span class=\"__2 _19c\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">9,577</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">9,473<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5b5\">At 3<span class=\"__2 _276\"></span>1 March <span class=\"__2 _a9_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">346,546</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">336,702<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5b6\">An an<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ysis of th<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>atur<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y pro\ufb01l<span class=\"__2 _275\"></span>e of the d<span class=\"__2 _275\"></span>isco<span class=\"__2 _275\"></span>unted l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>e credi<span class=\"__2 _275\"></span>tor aris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g from th<span class=\"__2 _275\"></span>e Group\u2019s le<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>s at 31 M<span class=\"__2 _275\"></span>arch 2023<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls1d_1 ws17_2 gs5b7\">is as fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs5b8\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs5b9\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs5ba\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs5bb\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5bc\">Within one y<span class=\"__2 _277\"></span>ear<span class=\"__2 _365\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">71,158</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">63,538<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5bd\">Betw<span class=\"__2 _277\"></span>een one and two year<span class=\"__2 _276\"></span>s<span class=\"__2 _19d\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">57,675</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">55,478<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5be\">Betw<span class=\"__2 _277\"></span>een two and \ufb01ve y<span class=\"__2 _276\"></span>ears<span class=\"__2 _19e\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">103,126</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">98,564<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5bf\">Over \ufb01v<span class=\"__2 _277\"></span>e years<span class=\"__2 _19f\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">114,587</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">119,122<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5c0\">At 3<span class=\"__2 _276\"></span>1 March <span class=\"__2 _a9_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">346,546</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">336,702<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5c1\">Analy<span class=\"__2 _276\"></span>sed as:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5c2\">Non-curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _e2_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">275,388</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">273,164<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5c3\">Curr<span class=\"__2 _276\"></span>ent liabilities<span class=\"__2 _460\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">71,158</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">63,538<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ff9_2 fs5_2 fc0_2 sc0_2 ls26_1 ws20_1 gs5c4\"><span class=\"__2 _2cc\">346,546</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">336,702<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5c5\">The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ed of th<span class=\"__2 _275\"></span>e exemption f<span class=\"__2 _275\"></span>rom ca<span class=\"__2 _275\"></span>pitali<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g le<span class=\"__2 _275\"></span>ase c<span class=\"__2 _275\"></span>osts fo<span class=\"__2 _275\"></span>r sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _276\"></span>term lea<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>ow-<span class=\"__2 _277\"></span>va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets whe<span class=\"__2 _275\"></span>re the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5c6\">relevant cr<span class=\"__2 _275\"></span>iteria a<span class=\"__2 _275\"></span>re met. Who<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>y varia<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e le<span class=\"__2 _275\"></span>ase p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts di<span class=\"__2 _275\"></span>rectly l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ked t<span class=\"__2 _276\"></span>o sal<span class=\"__2 _275\"></span>es or u<span class=\"__2 _275\"></span>sag<span class=\"__2 _275\"></span>e are als<span class=\"__2 _275\"></span>o expe<span class=\"__2 _275\"></span>nse<span class=\"__2 _275\"></span>d as i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>urred<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5c7\">foll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g le<span class=\"__2 _275\"></span>ase co<span class=\"__2 _275\"></span>sts h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>rged to the I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt as i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>urred:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs5c8\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs5c9\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs5ca\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs5cb\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5cc\">Short-t<span class=\"__2 _277\"></span>erm leases<span class=\"__2 _1a0\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">7,971</span><span class=\"__2 _325\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">6,365<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5cd\">Leas<span class=\"__2 _277\"></span>es of lo<span class=\"__2 _277\"></span>w-value as<span class=\"__2 _277\"></span>set<span class=\"__2 _277\"></span>s<span class=\"__2 _1a1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">663</span><span class=\"__2 _353\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">562<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5ce\">Wholly v<span class=\"__2 _277\"></span>ariable lease payments<span class=\"__2 _1a2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">65,101</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">59,033<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls53_1 ws52_1 gs5cf\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _279\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _1a3\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">73,735</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">65,960<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5d0\">The total cash o<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>\ufb02ow for l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se p<span class=\"__2 _275\"></span>aym<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts dur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od was a<span class=\"__2 _275\"></span>s foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs5d1\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs5d2\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs5d3\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs5d4\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5d5\">Cash out<span class=\"__2 _277\"></span>\ufb02ow f<span class=\"__2 _276\"></span>or short-t<span class=\"__2 _277\"></span>erm leases, leas<span class=\"__2 _277\"></span>es of lo<span class=\"__2 _277\"></span>w value ass<span class=\"__2 _277\"></span>ets and wholly v<span class=\"__2 _277\"></span>ariable lease<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs5d6\">payment<span class=\"__2 _276\"></span>s<span class=\"__2 _1a4\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">73,735</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">65,960<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5d7\">Leas<span class=\"__2 _277\"></span>e payments r<span class=\"__2 _277\"></span>elating to capit<span class=\"__2 _277\"></span>alised right-of-us<span class=\"__2 _277\"></span>e leased ass<span class=\"__2 _277\"></span>ets<span class=\"__2 _399\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">83,796</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">75,053<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5d8\">T<span class=\"__2 _282\"></span>ot<span class=\"__2 _276\"></span>al cash out<span class=\"__2 _277\"></span>\ufb02ow for leas<span class=\"__2 _277\"></span>e payments<span class=\"__2 _1a5\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">157,531</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">141,013<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5d9\">Lease c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nts for sh<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _282\"></span>-t<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>rm le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>es at th<span class=\"__2 _275\"></span>e Ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Sh<span class=\"__2 _275\"></span>eet da<span class=\"__2 _275\"></span>te are not materia<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>rent to the sho<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>term l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se cos<span class=\"__2 _275\"></span>ts<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs5da\">expen<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d du<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the ye<span class=\"__2 _275\"></span>ar.<span class=\"__2 _2cc\"> </span></div>he G<span class=\"__2 _275\"></span>roup\u2019s bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess m<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>el i<span class=\"__2 _275\"></span>s tha<span class=\"__2 _275\"></span>t of a distr<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>utor an<span class=\"__2 _275\"></span>d, the<span class=\"__2 _275\"></span>refore, maintain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g \ufb02exib<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s cost bas<span class=\"__2 _275\"></span>e is of sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span> im<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tance. S<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>tantiall<span class=\"__2 _275\"></span>y all of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s variab<span class=\"__2 _275\"></span>le l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>e pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>rise f<span class=\"__2 _275\"></span>rom two t<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>pes of c<span class=\"__2 _275\"></span>ontracts wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h give ri<span class=\"__2 _275\"></span>se to the<span class=\"__2 _2cc\"> </span> following co<span class=\"__2 _276\"></span>sts:<span class=\"__2 _2cc\"> </span>(i) <span class=\"__2 _1a6\"> </span>transp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t co<span class=\"__2 _275\"></span>sts (p<span class=\"__2 _275\"></span>rim<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>ly fo<span class=\"__2 _275\"></span>r the trans<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of LPG) wh<span class=\"__2 _275\"></span>ich var<span class=\"__2 _279\"></span>y de<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g on ki<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>metres an<span class=\"__2 _275\"></span>d ho<span class=\"__2 _275\"></span>urs of tr<span class=\"__2 _275\"></span>uck travel (i.e.<span class=\"__2 _275\"></span> de<span class=\"__2 _275\"></span>live<span class=\"__2 _275\"></span>ries o<span class=\"__2 _275\"></span>uts<span class=\"__2 _275\"></span>ide of n<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>l work<span class=\"__2 _275\"></span>ing h<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>urs ca<span class=\"__2 _275\"></span>n in<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>r a prem<span class=\"__2 _275\"></span>ium). Give<span class=\"__2 _275\"></span>n that th<span class=\"__2 _275\"></span>e vari<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le co<span class=\"__2 _275\"></span>sts ar<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n LPG trans<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _2cc\"> </span> contracts a<span class=\"__2 _275\"></span>re lin<span class=\"__2 _275\"></span>ked to hours a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>istan<span class=\"__2 _275\"></span>ce travell<span class=\"__2 _275\"></span>ed by the tr<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ks, the<span class=\"__2 _275\"></span>se cos<span class=\"__2 _275\"></span>ts wil<span class=\"__2 _275\"></span>l var<span class=\"__2 _275\"></span>y in l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>e with d<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d pat<span class=\"__2 _275\"></span>tern<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>(ii) <span class=\"__2 _1a7\"> </span>third pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y petrol forec<span class=\"__2 _275\"></span>our<span class=\"__2 _279\"></span>ts costs w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h var<span class=\"__2 _275\"></span>y b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d pr<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>ly on vo<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>me of f<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>l so<span class=\"__2 _275\"></span>ld a<span class=\"__2 _275\"></span>nd m<span class=\"__2 _275\"></span>argin a<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>ieved<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>ese co<span class=\"__2 _275\"></span>sts wi<span class=\"__2 _275\"></span>ll<span class=\"__2 _2cc\"> </span> var<span class=\"__2 _275\"></span>y in l<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>e with de<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d pat<span class=\"__2 _275\"></span>tern<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span>The<span class=\"__2 _275\"></span>re are no othe<span class=\"__2 _275\"></span>r sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt factors th<span class=\"__2 _275\"></span>at ca<span class=\"__2 _275\"></span>n in\ufb02<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e the var<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y of the G<span class=\"__2 _275\"></span>roup\u2019s variab<span class=\"__2 _275\"></span>le l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents othe<span class=\"__2 _275\"></span>r tha<span class=\"__2 _275\"></span>n tho<span class=\"__2 _275\"></span>se<span class=\"__2 _2cc\"> </span> me<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d a<span class=\"__2 _275\"></span>b<span class=\"__2 _275\"></span>ove.<span class=\"__2 _2cc\"> </span>The e<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffec</span><span class=\"__2 _275\"></span>t of exclud<span class=\"__2 _275\"></span>ing f<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ture cas<span class=\"__2 _275\"></span>h out<span class=\"__2 _275\"></span>\ufb02<span class=\"__2 _275\"></span>ows aris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g from term<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n optio<span class=\"__2 _275\"></span>ns an<span class=\"__2 _275\"></span>d le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>es not yet com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>d from l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> credi<span class=\"__2 _275\"></span>tors was not ma<span class=\"__2 _275\"></span>teria<span class=\"__2 _275\"></span>l for the G<span class=\"__2 _275\"></span>roup. I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e from s<span class=\"__2 _275\"></span>ubl<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g an<span class=\"__2 _275\"></span>d ga<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>s/<span class=\"__2 _276\"></span>los<span class=\"__2 _275\"></span>ses o<span class=\"__2 _275\"></span>n sal<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>eb<span class=\"__2 _275\"></span>ack tran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s were<span class=\"__2 _2cc\"> </span> not ma<span class=\"__2 _275\"></span>teria<span class=\"__2 _275\"></span>l for the G<span class=\"__2 _275\"></span>roup.<span class=\"__2 _2cc\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "<div class=\"t_2 m0_2 h5_2 ff1_2 fs3_2 fc1_2 sc0_2 ls45_1 ws43_1 gs3a2\">3.3</div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gs3a3\"> <span class=\"__2 _278\"> </span>I<span class=\"__2 _275\"></span>NT<span class=\"__2 _277\"></span>A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>GI<span class=\"__2 _275\"></span>B<span class=\"__2 _279\"></span>LE AS<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>TS AN<span class=\"__2 _275\"></span>D G<span class=\"__2 _275\"></span>OO<span class=\"__2 _275\"></span>DWI<span class=\"__2 _275\"></span>LL<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs3a4\">The Group Balanc<span class=\"__2 _276\"></span>e Sheet cont<span class=\"__2 _277\"></span>ains signi\ufb01cant int<span class=\"__2 _277\"></span>angible asse<span class=\"__2 _277\"></span>ts and goodwill. Goodwill, cust<span class=\"__2 _277\"></span>omer and supplier relations<span class=\"__2 _276\"></span>hips<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs3a5\">and brand<span class=\"__2 _276\"></span>s can arise on the ac<span class=\"__2 _276\"></span>quisition o<span class=\"__2 _276\"></span>f a busines<span class=\"__2 _277\"></span>s. Goodwill arise<span class=\"__2 _277\"></span>s when we pay an amount which is higher than the f<span class=\"__2 _277\"></span>air<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs3a6\">value o<span class=\"__2 _277\"></span>f the net as<span class=\"__2 _276\"></span>set<span class=\"__2 _277\"></span>s acquir<span class=\"__2 _276\"></span>ed (primarily due to e<span class=\"__2 _277\"></span>xpected s<span class=\"__2 _277\"></span>ynergie<span class=\"__2 _277\"></span>s). This goodwill is not amortised but is subject t<span class=\"__2 _277\"></span>o<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs3a7\">annual impairment re<span class=\"__2 _277\"></span>view<span class=\"__2 _277\"></span>s whereas cust<span class=\"__2 _277\"></span>omer and supplier relat<span class=\"__2 _276\"></span>ionships and br<span class=\"__2 _277\"></span>ands are amortised o<span class=\"__2 _277\"></span>ver their use<span class=\"__2 _276\"></span>ful<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs3a8\">economic liv<span class=\"__2 _276\"></span>es<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3a9\">Goodwill <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3aa\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs3ab\">Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs3ac\">supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3ad\">intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3ae\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs3af\">Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3b0\">intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3b1\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls25_1 ws1f_1 gs3b2\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3b3\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs3b4\">Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3b5\">Opening net book amount<span class=\"__2 _415\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3b6\">Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _416\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">41,413</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">31,071</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">8,143</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">80,627<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3b7\">Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _417\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">230,754</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">112,313</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">19,140</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">362,207<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3b8\">Adjus<span class=\"__2 _277\"></span>tments t<span class=\"__2 _277\"></span>o contingent consideration (not<span class=\"__2 _277\"></span>e 3.16)<span class=\"__2 _418\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,508)</span><span class=\"__2 _412\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _e6_1\"> </span></span><span class=\"__2 _2cc\">(8,508)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3b9\">Amortisation char<span class=\"__2 _277\"></span>ge<span class=\"__2 _419\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _420\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(101,921)</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">(9,225)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(111,146)<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3ba\">Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _404\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">200,644</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,957,629<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h8_2 ff1_2 fs5_2 fc0_2 sc0_2 lsa_2 ws1_2 gs3bb\">At 3<span class=\"__2 _277\"></span>1 March 202<span class=\"__2 _277\"></span>3<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls43_1 ws41_1 gs3bc\">Cost<span class=\"__2 _375\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,068,871</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">1,252,108</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">251,088</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">3,572,067<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3bd\">Accumulat<span class=\"__2 _277\"></span>ed amortisation and impairment loss<span class=\"__2 _277\"></span>es<span class=\"__2 _418\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(39,251)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(524,743)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(50,444)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(614,438)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3be\">Net book amount<span class=\"__2 _356\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">200,644</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,957,629<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3bf\">Goodwill <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3c0\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs3c1\">Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs3c2\">supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3c3\">intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3c4\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs3c5\">Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3c6\">intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3c7\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls29_1 ws23_1 gs3c8\">To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3c9\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3ca\">Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3cb\">Opening net book amount<span class=\"__2 _421\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,527,598</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">497,230</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">181,907</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,206,735<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3cc\">Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _320\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">14,705</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">15,848</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">553</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">31,106<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3cd\">Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _388\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">224,020</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">248,787</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">8,503</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">481,310<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3ce\">Adjus<span class=\"__2 _277\"></span>tments t<span class=\"__2 _277\"></span>o contingent consideration (not<span class=\"__2 _277\"></span>e 3.16)<span class=\"__2 _422\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(362)</span><span class=\"__2 _412\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _8b_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(362)<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3cf\">Amortisation char<span class=\"__2 _277\"></span>ge<span class=\"__2 _419\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _359\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(75,963)</span><span class=\"__2 _b1_2\"> </span><span class=\"__2 _2cc\">(8,377)</span><span class=\"__2 _359\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(84,340)<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3d0\">Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _b9_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3d1\">At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls43_1 ws41_1 gs3d2\">Cost<span class=\"__2 _4c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,804,232</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,099,417</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">222,416</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">3,126,065<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3d3\">Accumulat<span class=\"__2 _277\"></span>ed amortisation and impairment loss<span class=\"__2 _277\"></span>es<span class=\"__2 _423\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(38,271)</span><span class=\"__2 _336\"> </span><span class=\"__2 _2cc\">(413,515)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">(39,830)</span><span class=\"__2 _6a_2\"> </span><span class=\"__2 _2cc\">(491,616)<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3d4\">Net book amount<span class=\"__2 _14a_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3d5\">Cus<span class=\"__2 _275\"></span>tomer a<span class=\"__2 _275\"></span>nd s<span class=\"__2 _275\"></span>up<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ier rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets pr<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>cip<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>e contract<span class=\"__2 _275\"></span>ual a<span class=\"__2 _275\"></span>nd n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntractu<span class=\"__2 _275\"></span>al cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lie<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3d6\">relati<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>ps ar<span class=\"__2 _275\"></span>isin<span class=\"__2 _275\"></span>g f<span class=\"__2 _275\"></span>rom bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d are amo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tise<span class=\"__2 _275\"></span>d over th<span class=\"__2 _275\"></span>eir e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ated us<span class=\"__2 _275\"></span>efu<span class=\"__2 _275\"></span>l li<span class=\"__2 _275\"></span>ves. Th<span class=\"__2 _275\"></span>e wei<span class=\"__2 _275\"></span>ghted averag<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3d7\">rema<span class=\"__2 _275\"></span>ini<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tisa<span class=\"__2 _275\"></span>tion p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>d for cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r rela<span class=\"__2 _275\"></span>ted intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>es is 11<span class=\"__2 _275\"></span>.1 years (2022<span class=\"__2 _275\"></span>: 11<span class=\"__2 _275\"></span>.8 ye<span class=\"__2 _275\"></span>ars). Brand rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3d8\">com<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>ise regi<span class=\"__2 _275\"></span>stered trade n<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>os whi<span class=\"__2 _275\"></span>ch a<span class=\"__2 _275\"></span>re well estab<span class=\"__2 _275\"></span>lis<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>d an<span class=\"__2 _275\"></span>d recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed w<span class=\"__2 _275\"></span>ithi<span class=\"__2 _275\"></span>n the in<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ustri<span class=\"__2 _275\"></span>es in w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h the G<span class=\"__2 _275\"></span>roup<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3d9\">op<span class=\"__2 _275\"></span>erates. Th<span class=\"__2 _275\"></span>e weig<span class=\"__2 _275\"></span>hted averag<span class=\"__2 _275\"></span>e rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d for b<span class=\"__2 _275\"></span>rand rela<span class=\"__2 _275\"></span>ted intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>es is 25<span class=\"__2 _275\"></span>.1 years (2022: 26<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5 year<span class=\"__2 _275\"></span>s)<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3da\">The<span class=\"__2 _275\"></span>re are no intern<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly ge<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>erated brand rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>les rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>et<span class=\"__2 _2cc\"> </span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3dc\">In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 38 I<span class=\"__2 _275\"></span>ntangib<span class=\"__2 _275\"></span>le A<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>ets, details of in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>ir rem<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>satio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3dd\">pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds as a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023 are as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3de\">Segment<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs3df\">Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs3e0\">supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3e1\">intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3e2\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3e3\">Remaining<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3e4\">amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs3e5\">period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs3e6\">Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3e7\">intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3e8\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3e9\">Remaining<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs3ea\">amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs3eb\">period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs3ec\">Almo<span class=\"__2 _13e_1\"> </span><span class=\"ls2f_1 ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _14b_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">149,892</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">8.5 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _324\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3ed\">DCC Vit<span class=\"__2 _277\"></span>al<span class=\"__2 _384\"> </span><span class=\"ls2f_1\">DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _324\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">113,475</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">18.6 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _290\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">19,027</span><span class=\"__2 _391\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">19.5 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs3ee\">Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ls2f_1 ws1_2\">DCC Energy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">93,576</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">7.2 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _286\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">119,877</span><span class=\"__2 _391\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">31.5 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3ef\">DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span><span class=\"ls2f_1\">DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">91,726</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">9.4 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _290\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">33,083</span><span class=\"__2 _11b_1\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">15.1 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3f0\">DS<span class=\"__2 _276\"></span>G Hong K<span class=\"__2 _277\"></span>ong &amp; Macau<span class=\"__2 _325\"> </span><span class=\"ls2f_1\">DCC Energy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">61,348</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">19.8 ye</span><span class=\"__2 _276\"></span>ars<span class=\"__2 _324\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs3f1\">Others<span class=\"__2 _424\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">217,348</span><span class=\"__2 _405\"> </span><span class=\"__2 _2cc\">28,657<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3f2\">Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _425\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _5a_2\"> </span><span class=\"__2 _2cc\">200,644<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3f3\">In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 38 I<span class=\"__2 _275\"></span>ntangib<span class=\"__2 _275\"></span>le A<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>ets, details of in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>ir rem<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>satio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs3f4\">pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds as a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2022 a<span class=\"__2 _275\"></span>re as foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3f5\">Segment<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs3f6\">Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs3f7\">supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3f8\">intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3f9\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3fa\">Remaining<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3fb\">amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs3fc\">period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gs3fd\">Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3fe\">intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs3ff\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h1e_1 ffa_2 fs8_1 fc2_2 sc0_2 ls2b_1 ws25_1 gs400\">Remaining<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h1e_1 ffa_2 fs8_1 fc2_2 sc0_2 ls2b_1 ws25_1 gs401\">amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h1e_1 ffa_2 fs8_1 fc2_2 sc0_2 ls2b_1 ws1_2 gs402\">period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs403\">Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ws1_2\">DCC Energy<span class=\"__2 _418\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">104,894</span><span class=\"__2 _387\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">8.1 y</span><span class=\"__2 _277\"></span>ears<span class=\"__2 _298\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">119,088</span><span class=\"__2 _14d_1\"> </span></span><span class=\"__2 _2cc\">32.5 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs404\">Almo<span class=\"__2 _13e_1\"> </span><span class=\"ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _426\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">151,019</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">9.7 years</span><span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs405\">DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _428\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">100,419</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">10.3 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _301\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">33,282</span><span class=\"__2 _14d_1\"> </span></span><span class=\"__2 _2cc\">16.2 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs406\">DS<span class=\"__2 _276\"></span>G Hong K<span class=\"__2 _277\"></span>ong &amp; Macau<span class=\"__2 _325\"> </span>DCC Energy<span class=\"__2 _429\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">60,913</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">20.8 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs407\">Mobility Continental Eur<span class=\"__2 _277\"></span>ope<span class=\"__2 _430\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _429\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">52,319</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">14.3 years</span><span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs408\">DCC Vit<span class=\"__2 _277\"></span>al<span class=\"__2 _384\"> </span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _431\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">45,811</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">19.0 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs409\">Others<span class=\"__2 _379\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">170,527</span><span class=\"__2 _405\"> </span><span class=\"__2 _2cc\">30,216<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs40a\">Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _289\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _bb_1\"> </span><span class=\"__2 _2cc\">182,586<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls48_1 ws46_1 gs40b\">CASH<span class=\"__2 _275\"></span>-<span class=\"__2 _275\"></span>GE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>ER<span class=\"__2 _279\"></span>A<span class=\"__2 _277\"></span>TI<span class=\"__2 _275\"></span>NG UN<span class=\"__2 _275\"></span>ITS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs40c\">Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ired in b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ons i<span class=\"__2 _275\"></span>s all<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>ated, at a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n, to the cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>its (\u2018CGU<span class=\"__2 _275\"></span>s\u2019) that are<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs40d\">expe<span class=\"__2 _275\"></span>cted to ben<span class=\"__2 _275\"></span>e\ufb01t f<span class=\"__2 _275\"></span>rom that b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>. A CGU is th<span class=\"__2 _275\"></span>e sm<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>les<span class=\"__2 _275\"></span>t id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>abl<span class=\"__2 _275\"></span>e grou<span class=\"__2 _275\"></span>p of ass<span class=\"__2 _275\"></span>ets that g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erates cas<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs40e\">in\ufb02<span class=\"__2 _275\"></span>ows that a<span class=\"__2 _275\"></span>re largel<span class=\"__2 _275\"></span>y in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h in\ufb02<span class=\"__2 _275\"></span>ows from othe<span class=\"__2 _275\"></span>r ass<span class=\"__2 _275\"></span>ets or grou<span class=\"__2 _275\"></span>p of as<span class=\"__2 _275\"></span>sets. Th<span class=\"__2 _275\"></span>e CGU<span class=\"__2 _275\"></span>s represe<span class=\"__2 _275\"></span>nt the l<span class=\"__2 _275\"></span>owest<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs40f\">level with<span class=\"__2 _275\"></span>in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p at wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted goo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l is as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sed fo<span class=\"__2 _275\"></span>r intern<span class=\"__2 _275\"></span>al m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d are not la<span class=\"__2 _275\"></span>rger th<span class=\"__2 _275\"></span>an<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs410\">the o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents d<span class=\"__2 _275\"></span>etermi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d in ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with I<span class=\"__2 _275\"></span>FRS 8 O<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating S<span class=\"__2 _275\"></span>egm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs411\">A to<span class=\"__2 _276\"></span>tal of 32 CGUs (2022: 32 CG<span class=\"__2 _275\"></span>Us) ha<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>ese a<span class=\"__2 _275\"></span>re ana<span class=\"__2 _275\"></span>lyse<span class=\"__2 _275\"></span>d b<span class=\"__2 _275\"></span>etwee<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s ope<span class=\"__2 _275\"></span>rating s<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs412\">be<span class=\"__2 _275\"></span>low togethe<span class=\"__2 _275\"></span>r with a s<span class=\"__2 _275\"></span>umm<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y of the a<span class=\"__2 _275\"></span>llo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>tion of th<span class=\"__2 _275\"></span>e car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng val<span class=\"__2 _275\"></span>ue of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l by seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1_2 gs413\">Cash-gener<span class=\"__2 _276\"></span>ating units<span class=\"__2 _432\"> </span><span class=\"ws1e_1\">Goodwill<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs414\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs415\">number<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs416\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs417\">number<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs418\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs419\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs41a\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs41b\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs41c\">DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _363\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">17</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">16</span><span class=\"__2 _387\"> </span></span><span class=\"__2 _2cc\">1,247,802</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,166,670<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs41d\">DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _5d_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\"><span class=\"__2 _2cc\">6</span><span class=\"__2 _433\"> </span></span><span class=\"ls1_2\"><span class=\"__2 _2cc\">6</span><span class=\"__2 _401\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">436,049</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">267,922<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs41e\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _15a_1\"> </span><span class=\"ff9_2 fc0_2 ls1_2\"><span class=\"__2 _2cc\">2</span><span class=\"__2 _433\"> </span></span><span class=\"ls1_2\"><span class=\"__2 _2cc\">9</span><span class=\"__2 _401\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">345,769</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">331,369<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ff9_2 fs5_2 fc0_2 sc0_2 ls26_1 ws20_1 gs41f\"><span class=\"__2 _2cc\">32</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">32</span><span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,765,961<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs421\">In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 36 I<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt of As<span class=\"__2 _275\"></span>sets, the C<span class=\"__2 _275\"></span>GUs to whic<span class=\"__2 _275\"></span>h sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en a<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>oca<span class=\"__2 _275\"></span>ted are<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls1d_1 ws17_2 gs422\">as fo<span class=\"__2 _275\"></span>llows:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls24_1 ws1d_1 gs423\">CGU<span class=\"__2 _15c_1\"> </span><span class=\"ls3_2 ws1e_1\">Segment<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls2c_1 ws26_1 gs424\">2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h10_1 ff9_2 fs1_2 fc0_2 sc0_2 ls3_2 ws1e_1 gs425\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls2c_1 ws26_1 gs426\">2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1e_1 gs427\">\u00a3\u2019000<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs428\">DCC Vit<span class=\"__2 _277\"></span>al Group<span class=\"__2 _15d_1\"> </span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _14a_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">338,573</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">174,264<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs429\">Certas Ener<span class=\"__2 _277\"></span>gy UK Group<span class=\"__2 _390\"> </span>DCC Ener<span class=\"__2 _277\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">294,540</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">290,255<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs42a\">Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ws1_2\">DCC Energy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">234,335</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">208,151<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs42b\">Mobility Continental Eur<span class=\"__2 _277\"></span>ope<span class=\"__2 _430\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">164,926</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">166,595<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs42c\">Almo<span class=\"__2 _13e_1\"> </span><span class=\"ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _15e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">147,101</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">136,390<span class=\"__2 _2cc\"> </span></span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs42d\">DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">124,460</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">117,317<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs42e\">Ex<span class=\"__2 _276\"></span>ertis UK Group<span class=\"__2 _15d_1\"> </span>DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _5b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">101,603</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">101,598<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gs42f\">Others<span class=\"__2 _2f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">624,082</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">571,391<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs430\">Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _bd_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,765,961<span class=\"__2 _2cc\"> </span></span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs431\">For th<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>ose of im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt testing, th<span class=\"__2 _275\"></span>e b<span class=\"__2 _275\"></span>efore-<span class=\"__2 _277\"></span>tax disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rates appl<span class=\"__2 _275\"></span>ied to the<span class=\"__2 _275\"></span>se CGU<span class=\"__2 _275\"></span>s to which s<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unts of<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs432\">go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en a<span class=\"__2 _275\"></span>llo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>ted were 11.1% (2022: 11<span class=\"__2 _275\"></span>.0%) for the DCC V<span class=\"__2 _275\"></span>ital Grou<span class=\"__2 _275\"></span>p, 9<span class=\"__2 _282\"></span>.<span class=\"__2 _275\"></span>8% (2022: 9<span class=\"__2 _276\"></span>.8%) for the C<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tas En<span class=\"__2 _275\"></span>ergy U<span class=\"__2 _275\"></span>K Grou<span class=\"__2 _275\"></span>p,<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs433\">Bu<span class=\"__2 _275\"></span>tagaz, Mo<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y Co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ental Europe a<span class=\"__2 _275\"></span>nd D<span class=\"__2 _275\"></span>CC Propa<span class=\"__2 _275\"></span>ne, a<span class=\"__2 _275\"></span>nd 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%) for Alm<span class=\"__2 _275\"></span>o an<span class=\"__2 _275\"></span>d the E<span class=\"__2 _275\"></span>xer<span class=\"__2 _275\"></span>tis U<span class=\"__2 _275\"></span>K G<span class=\"__2 _275\"></span>roup. Th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs434\">lon<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term g<span class=\"__2 _275\"></span>rowth rates assu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for th<span class=\"__2 _275\"></span>e Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tas Energy U<span class=\"__2 _275\"></span>K, D<span class=\"__2 _275\"></span>CC V<span class=\"__2 _275\"></span>ital and E<span class=\"__2 _275\"></span>xer<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>s UK G<span class=\"__2 _275\"></span>roups wa<span class=\"__2 _275\"></span>s 1.<span class=\"__2 _275\"></span>5%, a lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _276\"></span>term growth rate<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs435\">of 1.9% was assu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for A<span class=\"__2 _275\"></span>lm<span class=\"__2 _275\"></span>o an<span class=\"__2 _275\"></span>d DCC Prop<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d a lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _277\"></span>ter<span class=\"__2 _275\"></span>m growth rate of 1.3% was as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for M<span class=\"__2 _275\"></span>ob<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y Co<span class=\"__2 _275\"></span>ntine<span class=\"__2 _275\"></span>ntal<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs436\">Europe. N<span class=\"__2 _275\"></span>o growth wa<span class=\"__2 _275\"></span>s ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ed fo<span class=\"__2 _275\"></span>r Bu<span class=\"__2 _275\"></span>tagaz. Th<span class=\"__2 _275\"></span>e rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll b<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e of \u00a3624.0<span class=\"__2 _275\"></span>82 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n is al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cated ac<span class=\"__2 _275\"></span>ross 25 CGU<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs437\">(2022: \u00a3<span class=\"__2 _275\"></span>57<span class=\"__2 _275\"></span>1<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>391 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n acros<span class=\"__2 _275\"></span>s 25 CGUs), non<span class=\"__2 _275\"></span>e of wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re ind<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt, an<span class=\"__2 _275\"></span>d the b<span class=\"__2 _275\"></span>efore-<span class=\"__2 _277\"></span>tax dis<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt rates appl<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d to<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs438\">thes<span class=\"__2 _275\"></span>e CGUs we<span class=\"__2 _275\"></span>re in the ran<span class=\"__2 _275\"></span>ge 9<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span>8% to 11.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 9<span class=\"__2 _277\"></span>.8% to 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls15_2 ws48_1 gs439\">IMP<span class=\"__2 _277\"></span>AIRMENT<span class=\"__2 _277\"></span> TESTIN<span class=\"__2 _276\"></span>G<span class=\"__2 _276\"></span> OF<span class=\"__2 _277\"></span> GOOD<span class=\"__2 _277\"></span>WILL<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs43a\">Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ired th<span class=\"__2 _275\"></span>rough b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>ine<span class=\"__2 _275\"></span>ss co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cated to CGUs for th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose of im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt testing<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs43b\">Im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent of g<span class=\"__2 _275\"></span>ood<span class=\"__2 _275\"></span>will o<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>urs wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of a CGU is g<span class=\"__2 _275\"></span>reater tha<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h tha<span class=\"__2 _275\"></span>t it is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs43c\">expe<span class=\"__2 _275\"></span>cted to gen<span class=\"__2 _275\"></span>erate (i.e. the recoverabl<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt). The Grou<span class=\"__2 _275\"></span>p reviews the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g valu<span class=\"__2 _275\"></span>e of ea<span class=\"__2 _275\"></span>ch CG<span class=\"__2 _275\"></span>U at le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>t an<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y or<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs43d\">mo<span class=\"__2 _275\"></span>re frequ<span class=\"__2 _275\"></span>entl<span class=\"__2 _275\"></span>y if the<span class=\"__2 _275\"></span>re is an in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>catio<span class=\"__2 _275\"></span>n tha<span class=\"__2 _275\"></span>t the CG<span class=\"__2 _275\"></span>U ma<span class=\"__2 _275\"></span>y be i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>red.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs43e\">The rec<span class=\"__2 _275\"></span>overabl<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of eac<span class=\"__2 _275\"></span>h CGU i<span class=\"__2 _275\"></span>s bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n a valu<span class=\"__2 _275\"></span>e in u<span class=\"__2 _275\"></span>se co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>utation<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>sh \ufb02ow fo<span class=\"__2 _275\"></span>recas<span class=\"__2 _275\"></span>ts em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyed for th<span class=\"__2 _275\"></span>is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs43f\">com<span class=\"__2 _275\"></span>pu<span class=\"__2 _275\"></span>tation are ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e Th<span class=\"__2 _275\"></span>ree Y<span class=\"__2 _277\"></span>ea<span class=\"__2 _275\"></span>r Pla<span class=\"__2 _275\"></span>n that h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>roved by the Bo<span class=\"__2 _275\"></span>ard of Direc<span class=\"__2 _275\"></span>tors and s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>lly<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs440\">exclud<span class=\"__2 _275\"></span>es f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re acqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y. These c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ow foreca<span class=\"__2 _275\"></span>sts a<span class=\"__2 _275\"></span>re consi<span class=\"__2 _275\"></span>stent with th<span class=\"__2 _275\"></span>ose us<span class=\"__2 _275\"></span>ed fo<span class=\"__2 _275\"></span>r the G<span class=\"__2 _275\"></span>roup\u2019s goin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ern a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs441\">via<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sm<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>. Cas<span class=\"__2 _275\"></span>h \ufb02ows fo<span class=\"__2 _275\"></span>r a fu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r two ye<span class=\"__2 _275\"></span>ars a<span class=\"__2 _275\"></span>re base<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the Th<span class=\"__2 _275\"></span>ree Y<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ar Pl<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>. Ca<span class=\"__2 _275\"></span>sh<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs442\">\ufb02ow forec<span class=\"__2 _275\"></span>asts i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n of pas<span class=\"__2 _275\"></span>t pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce a<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>ng wi<span class=\"__2 _275\"></span>th re\ufb02ec<span class=\"__2 _275\"></span>ting m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt\u2019s bes<span class=\"__2 _275\"></span>t esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tes of futu<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs443\">devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts in e<span class=\"__2 _275\"></span>ach of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s markets. Net ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ows inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eration of th<span class=\"__2 _275\"></span>e es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>ted cap<span class=\"__2 _275\"></span>ital expe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>iture<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs444\">requi<span class=\"__2 _275\"></span>red to ach<span class=\"__2 _275\"></span>ieve the G<span class=\"__2 _275\"></span>roup\u2019s 2030 and 20<span class=\"__2 _275\"></span>50 e<span class=\"__2 _275\"></span>mis<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>ns c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mitm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts. A lo<span class=\"__2 _275\"></span>ng-t<span class=\"__2 _277\"></span>er<span class=\"__2 _275\"></span>m growth rate re\ufb02ecti<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e lower of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs445\">extrapo<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ted cash \ufb02<span class=\"__2 _275\"></span>ow proje<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _277\"></span>term G<span class=\"__2 _275\"></span>DP rate for the c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ntr<span class=\"__2 _275\"></span>y of op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n is ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ied to the ye<span class=\"__2 _275\"></span>ar \ufb01<span class=\"__2 _275\"></span>ve cash<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs446\">\ufb02ows. T<span class=\"__2 _275\"></span>he we<span class=\"__2 _275\"></span>ighted a<span class=\"__2 _275\"></span>verage l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term growth rate use<span class=\"__2 _275\"></span>d in the i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ent testin<span class=\"__2 _275\"></span>g was 1<span class=\"__2 _275\"></span>.4% (2022: 1<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5%<span class=\"__2 _277\"></span>).<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs447\">The a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ptions b<span class=\"__2 _275\"></span>eh<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>d the c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ow proje<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>lso take acco<span class=\"__2 _275\"></span>unt of the S<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>taina<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y Rev<span class=\"__2 _275\"></span>iew on p<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>e 6<span class=\"__2 _275\"></span>6. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup\u2019s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs448\">cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge r<span class=\"__2 _275\"></span>isk a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssm<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered th<span class=\"__2 _275\"></span>e transiti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>ts of cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge o<span class=\"__2 _275\"></span>n ou<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>ergy a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>ities i<span class=\"__2 _275\"></span>n a sce<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs449\">con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with 1.<span class=\"__2 _275\"></span>5\u00b0C war<span class=\"__2 _275\"></span>min<span class=\"__2 _275\"></span>g by 2050. W<span class=\"__2 _275\"></span>hil<span class=\"__2 _275\"></span>e the<span class=\"__2 _275\"></span>re will b<span class=\"__2 _275\"></span>e evolu<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>n the l<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>al e<span class=\"__2 _275\"></span>nviron<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt, the p<span class=\"__2 _275\"></span>ace of tec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs44a\">an<span class=\"__2 _275\"></span>d the introd<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tion of n<span class=\"__2 _275\"></span>ew form<span class=\"__2 _275\"></span>s of en<span class=\"__2 _275\"></span>ergy wi<span class=\"__2 _275\"></span>ll li<span class=\"__2 _275\"></span>kely see a red<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n in de<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d for foss<span class=\"__2 _275\"></span>il f<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ls over th<span class=\"__2 _275\"></span>e me<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>um to lon<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs44b\">the G<span class=\"__2 _275\"></span>roup co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d tha<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>re is a sign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant o<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tu<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>ty a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le to our e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ergy bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>ses to sup<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t existi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd n<span class=\"__2 _275\"></span>ew<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs44c\">cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>rs as they red<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>e the<span class=\"__2 _275\"></span>ir us<span class=\"__2 _275\"></span>e of fossi<span class=\"__2 _275\"></span>l fu<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>s over the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>cad<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>. In p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>tic<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ar<span class=\"__2 _276\"></span>, our e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ergy bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>ses ca<span class=\"__2 _275\"></span>n ad<span class=\"__2 _275\"></span>d to the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs44d\">range of p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts a<span class=\"__2 _275\"></span>nd se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ices th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">at we offe</span><span class=\"__2 _275\"></span>r whi<span class=\"__2 _275\"></span>le c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ng to use th<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets that we c<span class=\"__2 _275\"></span>urrently own<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs44e\">The G<span class=\"__2 _275\"></span>roup\u2019s cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge r<span class=\"__2 _275\"></span>isk a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>lso c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ered th<span class=\"__2 _275\"></span>e physi<span class=\"__2 _275\"></span>cal i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>ts of cli<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ate cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e on ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain of the G<span class=\"__2 _275\"></span>roup\u2019s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs44f\">ass<span class=\"__2 _275\"></span>ets in a sce<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>rio c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sistent with 4<span class=\"__2 _275\"></span>.0\u00b0C wa<span class=\"__2 _275\"></span>rmi<span class=\"__2 _275\"></span>ng by 205<span class=\"__2 _275\"></span>0. Thi<span class=\"__2 _275\"></span>s ris<span class=\"__2 _275\"></span>k ass<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered b<span class=\"__2 _275\"></span>oth the ri<span class=\"__2 _275\"></span>sk of phys<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>l da<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs450\">to assets an<span class=\"__2 _275\"></span>d the p<span class=\"__2 _275\"></span>otential dis<span class=\"__2 _275\"></span>ru<span class=\"__2 _275\"></span>ption to our wi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns th<span class=\"__2 _275\"></span>at wou<span class=\"__2 _275\"></span>ld b<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>use<span class=\"__2 _275\"></span>d if the<span class=\"__2 _275\"></span>se sites were in<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>erab<span class=\"__2 _275\"></span>le fo<span class=\"__2 _275\"></span>r a cer<span class=\"__2 _275\"></span>tain<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs451\">pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>use of m<span class=\"__2 _275\"></span>ore freq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nt ad<span class=\"__2 _275\"></span>verse we<span class=\"__2 _275\"></span>athe<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Group c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed th<span class=\"__2 _275\"></span>at wh<span class=\"__2 _275\"></span>ils<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>re is a risk i<span class=\"__2 _275\"></span>n the m<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iu<span class=\"__2 _275\"></span>m<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs452\">term to these as<span class=\"__2 _275\"></span>sets, th<span class=\"__2 _275\"></span>ese ri<span class=\"__2 _275\"></span>sks can b<span class=\"__2 _275\"></span>e f<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ly mi<span class=\"__2 _275\"></span>tiga<span class=\"__2 _275\"></span>ted throug<span class=\"__2 _275\"></span>h in<span class=\"__2 _275\"></span>crea<span class=\"__2 _275\"></span>sed p<span class=\"__2 _275\"></span>hysic<span class=\"__2 _275\"></span>al m<span class=\"__2 _275\"></span>itig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ures an<span class=\"__2 _275\"></span>d bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs453\">pla<span class=\"__2 _275\"></span>nn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g. I<span class=\"__2 _275\"></span>n ad<span class=\"__2 _275\"></span>diti<span class=\"__2 _275\"></span>on, th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ma<span class=\"__2 _275\"></span>intain<span class=\"__2 _275\"></span>s ins<span class=\"__2 _275\"></span>uran<span class=\"__2 _275\"></span>ce cover a<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>ins<span class=\"__2 _275\"></span>t physi<span class=\"__2 _275\"></span>cal d<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d/<span class=\"__2 _282\"></span>or b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess i<span class=\"__2 _275\"></span>nterruptio<span class=\"__2 _275\"></span>n. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs454\">ge<span class=\"__2 _275\"></span>ograp<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>cal d<span class=\"__2 _275\"></span>ivers<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of the G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>otential altern<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ve sou<span class=\"__2 _275\"></span>rces of sup<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>y als<span class=\"__2 _275\"></span>o me<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>s that th<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>k to the Grou<span class=\"__2 _275\"></span>p as a<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs455\">who<span class=\"__2 _275\"></span>le is u<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>ikely to be m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs456\">Ha<span class=\"__2 _275\"></span>vin<span class=\"__2 _275\"></span>g as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sed th<span class=\"__2 _275\"></span>ese s<span class=\"__2 _275\"></span>cen<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ios th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s con<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed th<span class=\"__2 _275\"></span>at, wh<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>e cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge i<span class=\"__2 _275\"></span>s an exis<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g an<span class=\"__2 _275\"></span>d evolvi<span class=\"__2 _275\"></span>ng r<span class=\"__2 _275\"></span>isk, i<span class=\"__2 _275\"></span>t do<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs457\">not warrant any a<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to the ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s use<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s impa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent testin<span class=\"__2 _275\"></span>g.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs45a\">A present va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of the f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re cash \ufb02<span class=\"__2 _275\"></span>ows is cal<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>lated u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g a befo<span class=\"__2 _275\"></span>re-<span class=\"__2 _277\"></span>tax disc<span class=\"__2 _275\"></span>ount rate representi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s estimated<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs45b\">before-<span class=\"__2 _277\"></span>tax wei<span class=\"__2 _275\"></span>ghted ave<span class=\"__2 _275\"></span>rage cos<span class=\"__2 _275\"></span>t of cap<span class=\"__2 _275\"></span>ital, adj<span class=\"__2 _275\"></span>usted to re\ufb02ec<span class=\"__2 _275\"></span>t risks a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ated with e<span class=\"__2 _275\"></span>ach CG<span class=\"__2 _275\"></span>U. Th<span class=\"__2 _275\"></span>e rang<span class=\"__2 _275\"></span>e of disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rates<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs45c\">app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed ran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d from 9<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span>8% to 11.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 9<span class=\"__2 _277\"></span>.8% to 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsf_2 wsb_2 gs45d\">K<span class=\"__2 _276\"></span>ey<span class=\"__2 _276\"></span> assumpt<span class=\"__2 _276\"></span>ions include management<span class=\"__2 _275\"></span>\u2019<span class=\"__2 _276\"></span>s est<span class=\"__2 _276\"></span>imate<span class=\"__2 _276\"></span>s of<span class=\"__2 _277\"></span> f<span class=\"__2 _275\"></span>utur<span class=\"__2 _276\"></span>e pr<span class=\"__2 _277\"></span>o\ufb01tabili<span class=\"__2 _276\"></span>ty<span class=\"__2 _277\"></span>, working capi<span class=\"__2 _276\"></span>t<span class=\"__2 _276\"></span>al mov<span class=\"__2 _277\"></span>em<span class=\"__2 _275\"></span>ents<span class=\"__2 _276\"></span> and capit<span class=\"__2 _277\"></span>al expenditur<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs45e\">an<span class=\"__2 _275\"></span>d dis<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>al p<span class=\"__2 _275\"></span>rocee<span class=\"__2 _275\"></span>ds o<span class=\"__2 _275\"></span>n prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent. C<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>h \ufb02ow forec<span class=\"__2 _275\"></span>asts a<span class=\"__2 _275\"></span>nd key assu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>re gen<span class=\"__2 _275\"></span>erall<span class=\"__2 _275\"></span>y determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs45f\">bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n his<span class=\"__2 _275\"></span>torica<span class=\"__2 _275\"></span>l pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>nce tog<span class=\"__2 _275\"></span>ether w<span class=\"__2 _275\"></span>ith ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt<span class=\"__2 _275\"></span>\u2019s expectatio<span class=\"__2 _275\"></span>n of fu<span class=\"__2 _275\"></span>ture trends a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffec</span><span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g the in<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ustr<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd oth<span class=\"__2 _275\"></span>er<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs460\">devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>itiati<span class=\"__2 _275\"></span>ves in th<span class=\"__2 _275\"></span>e bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs461\">App<span class=\"__2 _275\"></span>ly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g thes<span class=\"__2 _275\"></span>e tech<span class=\"__2 _275\"></span>niq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s, n<span class=\"__2 _275\"></span>o im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>rge arose in 2023 (2022<span class=\"__2 _275\"></span>: ni<span class=\"__2 _275\"></span>l).<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls4a_1 ws49_1 gs462\">SE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>ITIVIT<span class=\"__2 _275\"></span>Y ANAL<span class=\"__2 _277\"></span>YSIS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs463\">Se<span class=\"__2 _275\"></span>nsiti<span class=\"__2 _275\"></span>vit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lysi<span class=\"__2 _275\"></span>s was pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d by inc<span class=\"__2 _275\"></span>reasi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unt rate by 1%, reduci<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _276\"></span>term growth rate by 0.3% and<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs464\">de<span class=\"__2 _275\"></span>creas<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g cas<span class=\"__2 _275\"></span>h \ufb02ows by 10% wh<span class=\"__2 _275\"></span>ich res<span class=\"__2 _275\"></span>ulted in a<span class=\"__2 _275\"></span>n excess in th<span class=\"__2 _275\"></span>e recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt of al<span class=\"__2 _275\"></span>l 32 CGUs over th<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>r car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs465\">un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r ea<span class=\"__2 _275\"></span>ch ap<span class=\"__2 _275\"></span>proa<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>. Ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt be<span class=\"__2 _275\"></span>lieves th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>ny reason<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e in a<span class=\"__2 _275\"></span>ny of the key assum<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s wou<span class=\"__2 _275\"></span>ld n<span class=\"__2 _275\"></span>ot cau<span class=\"__2 _275\"></span>se the<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs466\">carr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g val<span class=\"__2 _275\"></span>ue of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill to exceed th<span class=\"__2 _275\"></span>e recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt.<span class=\"__2 _2cc\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "3.3 <span class=\"__2 _278\"> </span>I<span class=\"__2 _275\"></span>NT<span class=\"__2 _277\"></span>A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>GI<span class=\"__2 _275\"></span>B<span class=\"__2 _279\"></span>LE AS<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>TS AN<span class=\"__2 _275\"></span>D G<span class=\"__2 _275\"></span>OO<span class=\"__2 _275\"></span>DWI<span class=\"__2 _275\"></span>LL<span class=\"__2 _2cc\"> </span>The Group Balanc<span class=\"__2 _276\"></span>e Sheet cont<span class=\"__2 _277\"></span>ains signi\ufb01cant int<span class=\"__2 _277\"></span>angible asse<span class=\"__2 _277\"></span>ts and goodwill. Goodwill, cust<span class=\"__2 _277\"></span>omer and supplier relations<span class=\"__2 _276\"></span>hips<span class=\"__2 _2cc\"> </span> and brand<span class=\"__2 _276\"></span>s can arise on the ac<span class=\"__2 _276\"></span>quisition o<span class=\"__2 _276\"></span>f a busines<span class=\"__2 _277\"></span>s. Goodwill arise<span class=\"__2 _277\"></span>s when we pay an amount which is higher than the f<span class=\"__2 _277\"></span>air<span class=\"__2 _275\"></span> value o<span class=\"__2 _277\"></span>f the net as<span class=\"__2 _276\"></span>set<span class=\"__2 _277\"></span>s acquir<span class=\"__2 _276\"></span>ed (primarily due to e<span class=\"__2 _277\"></span>xpected s<span class=\"__2 _277\"></span>ynergie<span class=\"__2 _277\"></span>s). This goodwill is not amortised but is subject t<span class=\"__2 _277\"></span>o<span class=\"__2 _2cc\"> </span> annual impairment re<span class=\"__2 _277\"></span>view<span class=\"__2 _277\"></span>s whereas cust<span class=\"__2 _277\"></span>omer and supplier relat<span class=\"__2 _276\"></span>ionships and br<span class=\"__2 _277\"></span>ands are amortised o<span class=\"__2 _277\"></span>ver their use<span class=\"__2 _276\"></span>ful<span class=\"__2 _2cc\"> </span> economic liv<span class=\"__2 _276\"></span>es<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span>Goodwill <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span>Opening net book amount<span class=\"__2 _415\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _416\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">41,413</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">31,071</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">8,143</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">80,627<span class=\"__2 _2cc\"> </span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _417\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">230,754</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">112,313</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">19,140</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">362,207<span class=\"__2 _2cc\"> </span></span></span>Adjus<span class=\"__2 _277\"></span>tments t<span class=\"__2 _277\"></span>o contingent consideration (not<span class=\"__2 _277\"></span>e 3.16)<span class=\"__2 _418\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,508)</span><span class=\"__2 _412\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _e6_1\"> </span></span><span class=\"__2 _2cc\">(8,508)<span class=\"__2 _2cc\"> </span></span></span>Amortisation char<span class=\"__2 _277\"></span>ge<span class=\"__2 _419\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _420\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(101,921)</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">(9,225)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(111,146)<span class=\"__2 _2cc\"> </span></span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _404\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">200,644</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,957,629<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _277\"></span>1 March 202<span class=\"__2 _277\"></span>3<span class=\"__2 _2cc\"> </span>Cost<span class=\"__2 _375\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,068,871</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">1,252,108</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">251,088</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">3,572,067<span class=\"__2 _2cc\"> </span></span></span>Accumulat<span class=\"__2 _277\"></span>ed amortisation and impairment loss<span class=\"__2 _277\"></span>es<span class=\"__2 _418\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(39,251)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(524,743)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(50,444)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(614,438)<span class=\"__2 _2cc\"> </span></span></span>Net book amount<span class=\"__2 _356\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">200,644</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,957,629<span class=\"__2 _2cc\"> </span></span></span>Goodwill <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span>Opening net book amount<span class=\"__2 _421\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,527,598</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">497,230</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">181,907</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,206,735<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _320\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">14,705</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">15,848</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">553</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">31,106<span class=\"__2 _2cc\"> </span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _388\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">224,020</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">248,787</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">8,503</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">481,310<span class=\"__2 _2cc\"> </span></span></span>Adjus<span class=\"__2 _277\"></span>tments t<span class=\"__2 _277\"></span>o contingent consideration (not<span class=\"__2 _277\"></span>e 3.16)<span class=\"__2 _422\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(362)</span><span class=\"__2 _412\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _8b_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(362)<span class=\"__2 _2cc\"> </span></span></span></span>Amortisation char<span class=\"__2 _277\"></span>ge<span class=\"__2 _419\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _359\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(75,963)</span><span class=\"__2 _b1_2\"> </span><span class=\"__2 _2cc\">(8,377)</span><span class=\"__2 _359\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(84,340)<span class=\"__2 _2cc\"> </span></span></span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _b9_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022<span class=\"__2 _2cc\"> </span>Cost<span class=\"__2 _4c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,804,232</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,099,417</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">222,416</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">3,126,065<span class=\"__2 _2cc\"> </span></span></span>Accumulat<span class=\"__2 _277\"></span>ed amortisation and impairment loss<span class=\"__2 _277\"></span>es<span class=\"__2 _423\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(38,271)</span><span class=\"__2 _336\"> </span><span class=\"__2 _2cc\">(413,515)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">(39,830)</span><span class=\"__2 _6a_2\"> </span><span class=\"__2 _2cc\">(491,616)<span class=\"__2 _2cc\"> </span></span></span>Net book amount<span class=\"__2 _14a_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span>Cus<span class=\"__2 _275\"></span>tomer a<span class=\"__2 _275\"></span>nd s<span class=\"__2 _275\"></span>up<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ier rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets pr<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>cip<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>e contract<span class=\"__2 _275\"></span>ual a<span class=\"__2 _275\"></span>nd n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntractu<span class=\"__2 _275\"></span>al cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lie<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span> relati<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>ps ar<span class=\"__2 _275\"></span>isin<span class=\"__2 _275\"></span>g f<span class=\"__2 _275\"></span>rom bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d are amo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tise<span class=\"__2 _275\"></span>d over th<span class=\"__2 _275\"></span>eir e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ated us<span class=\"__2 _275\"></span>efu<span class=\"__2 _275\"></span>l li<span class=\"__2 _275\"></span>ves. Th<span class=\"__2 _275\"></span>e wei<span class=\"__2 _275\"></span>ghted averag<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> rema<span class=\"__2 _275\"></span>ini<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tisa<span class=\"__2 _275\"></span>tion p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>d for cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r rela<span class=\"__2 _275\"></span>ted intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>es is 11<span class=\"__2 _275\"></span>.1 years (2022<span class=\"__2 _275\"></span>: 11<span class=\"__2 _275\"></span>.8 ye<span class=\"__2 _275\"></span>ars). Brand rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets<span class=\"__2 _2cc\"> </span> com<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>ise regi<span class=\"__2 _275\"></span>stered trade n<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>os whi<span class=\"__2 _275\"></span>ch a<span class=\"__2 _275\"></span>re well estab<span class=\"__2 _275\"></span>lis<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>d an<span class=\"__2 _275\"></span>d recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed w<span class=\"__2 _275\"></span>ithi<span class=\"__2 _275\"></span>n the in<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ustri<span class=\"__2 _275\"></span>es in w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h the G<span class=\"__2 _275\"></span>roup<span class=\"__2 _275\"></span> op<span class=\"__2 _275\"></span>erates. Th<span class=\"__2 _275\"></span>e weig<span class=\"__2 _275\"></span>hted averag<span class=\"__2 _275\"></span>e rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d for b<span class=\"__2 _275\"></span>rand rela<span class=\"__2 _275\"></span>ted intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>es is 25<span class=\"__2 _275\"></span>.1 years (2022: 26<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5 year<span class=\"__2 _275\"></span>s)<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span> The<span class=\"__2 _275\"></span>re are no intern<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly ge<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>erated brand rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>les rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>et<span class=\"__2 _2cc\"> </span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 38 I<span class=\"__2 _275\"></span>ntangib<span class=\"__2 _275\"></span>le A<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>ets, details of in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>ir rem<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>satio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds as a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023 are as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>Segment<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span> amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span> amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Almo<span class=\"__2 _13e_1\"> </span><span class=\"ls2f_1 ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _14b_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">149,892</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">8.5 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _324\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC Vit<span class=\"__2 _277\"></span>al<span class=\"__2 _384\"> </span><span class=\"ls2f_1\">DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _324\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">113,475</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">18.6 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _290\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">19,027</span><span class=\"__2 _391\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">19.5 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span>Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ls2f_1 ws1_2\">DCC Energy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">93,576</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">7.2 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _286\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">119,877</span><span class=\"__2 _391\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">31.5 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span>DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span><span class=\"ls2f_1\">DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">91,726</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">9.4 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _290\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">33,083</span><span class=\"__2 _11b_1\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">15.1 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span>DS<span class=\"__2 _276\"></span>G Hong K<span class=\"__2 _277\"></span>ong &amp; Macau<span class=\"__2 _325\"> </span><span class=\"ls2f_1\">DCC Energy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">61,348</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">19.8 ye</span><span class=\"__2 _276\"></span>ars<span class=\"__2 _324\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span>Others<span class=\"__2 _424\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">217,348</span><span class=\"__2 _405\"> </span><span class=\"__2 _2cc\">28,657<span class=\"__2 _2cc\"> </span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _425\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _5a_2\"> </span><span class=\"__2 _2cc\">200,644<span class=\"__2 _2cc\"> </span></span></span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 38 I<span class=\"__2 _275\"></span>ntangib<span class=\"__2 _275\"></span>le A<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>ets, details of in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>ir rem<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>satio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds as a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2022 a<span class=\"__2 _275\"></span>re as foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>Segment<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span> amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span> amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ws1_2\">DCC Energy<span class=\"__2 _418\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">104,894</span><span class=\"__2 _387\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">8.1 y</span><span class=\"__2 _277\"></span>ears<span class=\"__2 _298\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">119,088</span><span class=\"__2 _14d_1\"> </span></span><span class=\"__2 _2cc\">32.5 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></span></span></span>Almo<span class=\"__2 _13e_1\"> </span><span class=\"ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _426\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">151,019</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">9.7 years</span><span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _428\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">100,419</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">10.3 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _301\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">33,282</span><span class=\"__2 _14d_1\"> </span></span><span class=\"__2 _2cc\">16.2 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></span></span>DS<span class=\"__2 _276\"></span>G Hong K<span class=\"__2 _277\"></span>ong &amp; Macau<span class=\"__2 _325\"> </span>DCC Energy<span class=\"__2 _429\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">60,913</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">20.8 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span>Mobility Continental Eur<span class=\"__2 _277\"></span>ope<span class=\"__2 _430\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _429\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">52,319</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">14.3 years</span><span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span>DCC Vit<span class=\"__2 _277\"></span>al<span class=\"__2 _384\"> </span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _431\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">45,811</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">19.0 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span>Others<span class=\"__2 _379\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">170,527</span><span class=\"__2 _405\"> </span><span class=\"__2 _2cc\">30,216<span class=\"__2 _2cc\"> </span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _289\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _bb_1\"> </span><span class=\"__2 _2cc\">182,586<span class=\"__2 _2cc\"> </span></span></span>CASH<span class=\"__2 _275\"></span>-<span class=\"__2 _275\"></span>GE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>ER<span class=\"__2 _279\"></span>A<span class=\"__2 _277\"></span>TI<span class=\"__2 _275\"></span>NG UN<span class=\"__2 _275\"></span>ITS<span class=\"__2 _2cc\"> </span>Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ired in b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ons i<span class=\"__2 _275\"></span>s all<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>ated, at a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n, to the cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>its (\u2018CGU<span class=\"__2 _275\"></span>s\u2019) that are<span class=\"__2 _2cc\"> </span> expe<span class=\"__2 _275\"></span>cted to ben<span class=\"__2 _275\"></span>e\ufb01t f<span class=\"__2 _275\"></span>rom that b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>. A CGU is th<span class=\"__2 _275\"></span>e sm<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>les<span class=\"__2 _275\"></span>t id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>abl<span class=\"__2 _275\"></span>e grou<span class=\"__2 _275\"></span>p of ass<span class=\"__2 _275\"></span>ets that g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erates cas<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span> in\ufb02<span class=\"__2 _275\"></span>ows that a<span class=\"__2 _275\"></span>re largel<span class=\"__2 _275\"></span>y in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h in\ufb02<span class=\"__2 _275\"></span>ows from othe<span class=\"__2 _275\"></span>r ass<span class=\"__2 _275\"></span>ets or grou<span class=\"__2 _275\"></span>p of as<span class=\"__2 _275\"></span>sets. Th<span class=\"__2 _275\"></span>e CGU<span class=\"__2 _275\"></span>s represe<span class=\"__2 _275\"></span>nt the l<span class=\"__2 _275\"></span>owest<span class=\"__2 _2cc\"> </span> level with<span class=\"__2 _275\"></span>in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p at wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted goo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l is as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sed fo<span class=\"__2 _275\"></span>r intern<span class=\"__2 _275\"></span>al m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d are not la<span class=\"__2 _275\"></span>rger th<span class=\"__2 _275\"></span>an<span class=\"__2 _2cc\"> </span> the o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents d<span class=\"__2 _275\"></span>etermi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d in ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with I<span class=\"__2 _275\"></span>FRS 8 O<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating S<span class=\"__2 _275\"></span>egm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts.<span class=\"__2 _2cc\"> </span> A to<span class=\"__2 _276\"></span>tal of 32 CGUs (2022: 32 CG<span class=\"__2 _275\"></span>Us) ha<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>ese a<span class=\"__2 _275\"></span>re ana<span class=\"__2 _275\"></span>lyse<span class=\"__2 _275\"></span>d b<span class=\"__2 _275\"></span>etwee<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s ope<span class=\"__2 _275\"></span>rating s<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts<span class=\"__2 _2cc\"> </span> be<span class=\"__2 _275\"></span>low togethe<span class=\"__2 _275\"></span>r with a s<span class=\"__2 _275\"></span>umm<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y of the a<span class=\"__2 _275\"></span>llo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>tion of th<span class=\"__2 _275\"></span>e car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng val<span class=\"__2 _275\"></span>ue of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l by seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span>Cash-gener<span class=\"__2 _276\"></span>ating units<span class=\"__2 _432\"> </span><span class=\"ws1e_1\">Goodwill<span class=\"__2 _2cc\"> </span></span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>number<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>number<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _363\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">17</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">16</span><span class=\"__2 _387\"> </span></span><span class=\"__2 _2cc\">1,247,802</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,166,670<span class=\"__2 _2cc\"> </span></span></span></span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _5d_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\"><span class=\"__2 _2cc\">6</span><span class=\"__2 _433\"> </span></span><span class=\"ls1_2\"><span class=\"__2 _2cc\">6</span><span class=\"__2 _401\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">436,049</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">267,922<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _15a_1\"> </span><span class=\"ff9_2 fc0_2 ls1_2\"><span class=\"__2 _2cc\">2</span><span class=\"__2 _433\"> </span></span><span class=\"ls1_2\"><span class=\"__2 _2cc\">9</span><span class=\"__2 _401\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">345,769</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">331,369<span class=\"__2 _2cc\"> </span></span></span></span></span><span class=\"__2 _2cc\">32</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">32</span><span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,765,961<span class=\"__2 _2cc\"> </span></span></span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 36 I<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt of As<span class=\"__2 _275\"></span>sets, the C<span class=\"__2 _275\"></span>GUs to whic<span class=\"__2 _275\"></span>h sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en a<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>oca<span class=\"__2 _275\"></span>ted are<span class=\"__2 _2cc\"> </span> as fo<span class=\"__2 _275\"></span>llows:<span class=\"__2 _2cc\"> </span>CGU<span class=\"__2 _15c_1\"> </span><span class=\"ls3_2 ws1e_1\">Segment<span class=\"__2 _2cc\"> </span></span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC Vit<span class=\"__2 _277\"></span>al Group<span class=\"__2 _15d_1\"> </span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _14a_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">338,573</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">174,264<span class=\"__2 _2cc\"> </span></span></span></span>Certas Ener<span class=\"__2 _277\"></span>gy UK Group<span class=\"__2 _390\"> </span>DCC Ener<span class=\"__2 _277\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">294,540</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">290,255<span class=\"__2 _2cc\"> </span></span></span></span>Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ws1_2\">DCC Energy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">234,335</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">208,151<span class=\"__2 _2cc\"> </span></span></span></span></span>Mobility Continental Eur<span class=\"__2 _277\"></span>ope<span class=\"__2 _430\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">164,926</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">166,595<span class=\"__2 _2cc\"> </span></span></span></span>Almo<span class=\"__2 _13e_1\"> </span><span class=\"ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _15e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">147,101</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">136,390<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">124,460</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">117,317<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>ertis UK Group<span class=\"__2 _15d_1\"> </span>DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _5b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">101,603</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">101,598<span class=\"__2 _2cc\"> </span></span></span></span>Others<span class=\"__2 _2f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">624,082</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">571,391<span class=\"__2 _2cc\"> </span></span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _bd_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,765,961<span class=\"__2 _2cc\"> </span></span></span></span>For th<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>ose of im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt testing, th<span class=\"__2 _275\"></span>e b<span class=\"__2 _275\"></span>efore-<span class=\"__2 _277\"></span>tax disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rates appl<span class=\"__2 _275\"></span>ied to the<span class=\"__2 _275\"></span>se CGU<span class=\"__2 _275\"></span>s to which s<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unts of<span class=\"__2 _2cc\"> </span> go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en a<span class=\"__2 _275\"></span>llo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>ted were 11.1% (2022: 11<span class=\"__2 _275\"></span>.0%) for the DCC V<span class=\"__2 _275\"></span>ital Grou<span class=\"__2 _275\"></span>p, 9<span class=\"__2 _282\"></span>.<span class=\"__2 _275\"></span>8% (2022: 9<span class=\"__2 _276\"></span>.8%) for the C<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tas En<span class=\"__2 _275\"></span>ergy U<span class=\"__2 _275\"></span>K Grou<span class=\"__2 _275\"></span>p,<span class=\"__2 _2cc\"> </span> Bu<span class=\"__2 _275\"></span>tagaz, Mo<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y Co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ental Europe a<span class=\"__2 _275\"></span>nd D<span class=\"__2 _275\"></span>CC Propa<span class=\"__2 _275\"></span>ne, a<span class=\"__2 _275\"></span>nd 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%) for Alm<span class=\"__2 _275\"></span>o an<span class=\"__2 _275\"></span>d the E<span class=\"__2 _275\"></span>xer<span class=\"__2 _275\"></span>tis U<span class=\"__2 _275\"></span>K G<span class=\"__2 _275\"></span>roup. Th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> lon<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term g<span class=\"__2 _275\"></span>rowth rates assu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for th<span class=\"__2 _275\"></span>e Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tas Energy U<span class=\"__2 _275\"></span>K, D<span class=\"__2 _275\"></span>CC V<span class=\"__2 _275\"></span>ital and E<span class=\"__2 _275\"></span>xer<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>s UK G<span class=\"__2 _275\"></span>roups wa<span class=\"__2 _275\"></span>s 1.<span class=\"__2 _275\"></span>5%, a lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _276\"></span>term growth rate<span class=\"__2 _2cc\"> </span> of 1.9% was assu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for A<span class=\"__2 _275\"></span>lm<span class=\"__2 _275\"></span>o an<span class=\"__2 _275\"></span>d DCC Prop<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d a lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _277\"></span>ter<span class=\"__2 _275\"></span>m growth rate of 1.3% was as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for M<span class=\"__2 _275\"></span>ob<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y Co<span class=\"__2 _275\"></span>ntine<span class=\"__2 _275\"></span>ntal<span class=\"__2 _2cc\"> </span> Europe. N<span class=\"__2 _275\"></span>o growth wa<span class=\"__2 _275\"></span>s ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ed fo<span class=\"__2 _275\"></span>r Bu<span class=\"__2 _275\"></span>tagaz. Th<span class=\"__2 _275\"></span>e rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll b<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e of \u00a3624.0<span class=\"__2 _275\"></span>82 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n is al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cated ac<span class=\"__2 _275\"></span>ross 25 CGU<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> (2022: \u00a3<span class=\"__2 _275\"></span>57<span class=\"__2 _275\"></span>1<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>391 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n acros<span class=\"__2 _275\"></span>s 25 CGUs), non<span class=\"__2 _275\"></span>e of wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re ind<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt, an<span class=\"__2 _275\"></span>d the b<span class=\"__2 _275\"></span>efore-<span class=\"__2 _277\"></span>tax dis<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt rates appl<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d to<span class=\"__2 _2cc\"> </span> thes<span class=\"__2 _275\"></span>e CGUs we<span class=\"__2 _275\"></span>re in the ran<span class=\"__2 _275\"></span>ge 9<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span>8% to 11.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 9<span class=\"__2 _277\"></span>.8% to 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>IMP<span class=\"__2 _277\"></span>AIRMENT<span class=\"__2 _277\"></span> TESTIN<span class=\"__2 _276\"></span>G<span class=\"__2 _276\"></span> OF<span class=\"__2 _277\"></span> GOOD<span class=\"__2 _277\"></span>WILL<span class=\"__2 _2cc\"> </span>Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ired th<span class=\"__2 _275\"></span>rough b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>ine<span class=\"__2 _275\"></span>ss co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cated to CGUs for th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose of im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt testing<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> Im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent of g<span class=\"__2 _275\"></span>ood<span class=\"__2 _275\"></span>will o<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>urs wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of a CGU is g<span class=\"__2 _275\"></span>reater tha<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h tha<span class=\"__2 _275\"></span>t it is<span class=\"__2 _2cc\"> </span> expe<span class=\"__2 _275\"></span>cted to gen<span class=\"__2 _275\"></span>erate (i.e. the recoverabl<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt). The Grou<span class=\"__2 _275\"></span>p reviews the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g valu<span class=\"__2 _275\"></span>e of ea<span class=\"__2 _275\"></span>ch CG<span class=\"__2 _275\"></span>U at le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>t an<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y or<span class=\"__2 _275\"></span> mo<span class=\"__2 _275\"></span>re frequ<span class=\"__2 _275\"></span>entl<span class=\"__2 _275\"></span>y if the<span class=\"__2 _275\"></span>re is an in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>catio<span class=\"__2 _275\"></span>n tha<span class=\"__2 _275\"></span>t the CG<span class=\"__2 _275\"></span>U ma<span class=\"__2 _275\"></span>y be i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>red.<span class=\"__2 _2cc\"> </span> The rec<span class=\"__2 _275\"></span>overabl<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of eac<span class=\"__2 _275\"></span>h CGU i<span class=\"__2 _275\"></span>s bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n a valu<span class=\"__2 _275\"></span>e in u<span class=\"__2 _275\"></span>se co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>utation<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>sh \ufb02ow fo<span class=\"__2 _275\"></span>recas<span class=\"__2 _275\"></span>ts em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyed for th<span class=\"__2 _275\"></span>is<span class=\"__2 _2cc\"> </span> com<span class=\"__2 _275\"></span>pu<span class=\"__2 _275\"></span>tation are ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e Th<span class=\"__2 _275\"></span>ree Y<span class=\"__2 _277\"></span>ea<span class=\"__2 _275\"></span>r Pla<span class=\"__2 _275\"></span>n that h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>roved by the Bo<span class=\"__2 _275\"></span>ard of Direc<span class=\"__2 _275\"></span>tors and s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>lly<span class=\"__2 _275\"></span> exclud<span class=\"__2 _275\"></span>es f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re acqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y. These c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ow foreca<span class=\"__2 _275\"></span>sts a<span class=\"__2 _275\"></span>re consi<span class=\"__2 _275\"></span>stent with th<span class=\"__2 _275\"></span>ose us<span class=\"__2 _275\"></span>ed fo<span class=\"__2 _275\"></span>r the G<span class=\"__2 _275\"></span>roup\u2019s goin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ern a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> via<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sm<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>. Cas<span class=\"__2 _275\"></span>h \ufb02ows fo<span class=\"__2 _275\"></span>r a fu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r two ye<span class=\"__2 _275\"></span>ars a<span class=\"__2 _275\"></span>re base<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the Th<span class=\"__2 _275\"></span>ree Y<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ar Pl<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>. Ca<span class=\"__2 _275\"></span>sh<span class=\"__2 _2cc\"> </span> \ufb02ow forec<span class=\"__2 _275\"></span>asts i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n of pas<span class=\"__2 _275\"></span>t pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce a<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>ng wi<span class=\"__2 _275\"></span>th re\ufb02ec<span class=\"__2 _275\"></span>ting m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt\u2019s bes<span class=\"__2 _275\"></span>t esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tes of futu<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span> devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts in e<span class=\"__2 _275\"></span>ach of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s markets. Net ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ows inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eration of th<span class=\"__2 _275\"></span>e es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>ted cap<span class=\"__2 _275\"></span>ital expe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>iture<span class=\"__2 _2cc\"> </span> requi<span class=\"__2 _275\"></span>red to ach<span class=\"__2 _275\"></span>ieve the G<span class=\"__2 _275\"></span>roup\u2019s 2030 and 20<span class=\"__2 _275\"></span>50 e<span class=\"__2 _275\"></span>mis<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>ns c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mitm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts. A lo<span class=\"__2 _275\"></span>ng-t<span class=\"__2 _277\"></span>er<span class=\"__2 _275\"></span>m growth rate re\ufb02ecti<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e lower of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> extrapo<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ted cash \ufb02<span class=\"__2 _275\"></span>ow proje<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _277\"></span>term G<span class=\"__2 _275\"></span>DP rate for the c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ntr<span class=\"__2 _275\"></span>y of op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n is ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ied to the ye<span class=\"__2 _275\"></span>ar \ufb01<span class=\"__2 _275\"></span>ve cash<span class=\"__2 _275\"></span> \ufb02ows. T<span class=\"__2 _275\"></span>he we<span class=\"__2 _275\"></span>ighted a<span class=\"__2 _275\"></span>verage l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term growth rate use<span class=\"__2 _275\"></span>d in the i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ent testin<span class=\"__2 _275\"></span>g was 1<span class=\"__2 _275\"></span>.4% (2022: 1<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5%<span class=\"__2 _277\"></span>).<span class=\"__2 _2cc\"> </span> The a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ptions b<span class=\"__2 _275\"></span>eh<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>d the c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ow proje<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>lso take acco<span class=\"__2 _275\"></span>unt of the S<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>taina<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y Rev<span class=\"__2 _275\"></span>iew on p<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>e 6<span class=\"__2 _275\"></span>6. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup\u2019s<span class=\"__2 _2cc\"> </span> cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge r<span class=\"__2 _275\"></span>isk a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssm<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered th<span class=\"__2 _275\"></span>e transiti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>ts of cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge o<span class=\"__2 _275\"></span>n ou<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>ergy a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>ities i<span class=\"__2 _275\"></span>n a sce<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span> con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with 1.<span class=\"__2 _275\"></span>5\u00b0C war<span class=\"__2 _275\"></span>min<span class=\"__2 _275\"></span>g by 2050. W<span class=\"__2 _275\"></span>hil<span class=\"__2 _275\"></span>e the<span class=\"__2 _275\"></span>re will b<span class=\"__2 _275\"></span>e evolu<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>n the l<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>al e<span class=\"__2 _275\"></span>nviron<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt, the p<span class=\"__2 _275\"></span>ace of tec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _2cc\"> </span> an<span class=\"__2 _275\"></span>d the introd<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tion of n<span class=\"__2 _275\"></span>ew form<span class=\"__2 _275\"></span>s of en<span class=\"__2 _275\"></span>ergy wi<span class=\"__2 _275\"></span>ll li<span class=\"__2 _275\"></span>kely see a red<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n in de<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d for foss<span class=\"__2 _275\"></span>il f<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ls over th<span class=\"__2 _275\"></span>e me<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>um to lon<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span> the G<span class=\"__2 _275\"></span>roup co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d tha<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>re is a sign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant o<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tu<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>ty a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le to our e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ergy bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>ses to sup<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t existi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd n<span class=\"__2 _275\"></span>ew<span class=\"__2 _2cc\"> </span> cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>rs as they red<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>e the<span class=\"__2 _275\"></span>ir us<span class=\"__2 _275\"></span>e of fossi<span class=\"__2 _275\"></span>l fu<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>s over the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>cad<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>. In p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>tic<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ar<span class=\"__2 _276\"></span>, our e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ergy bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>ses ca<span class=\"__2 _275\"></span>n ad<span class=\"__2 _275\"></span>d to the<span class=\"__2 _2cc\"> </span> range of p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts a<span class=\"__2 _275\"></span>nd se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ices th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">at we offe</span><span class=\"__2 _275\"></span>r whi<span class=\"__2 _275\"></span>le c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ng to use th<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets that we c<span class=\"__2 _275\"></span>urrently own<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> The G<span class=\"__2 _275\"></span>roup\u2019s cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge r<span class=\"__2 _275\"></span>isk a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>lso c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ered th<span class=\"__2 _275\"></span>e physi<span class=\"__2 _275\"></span>cal i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>ts of cli<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ate cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e on ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain of the G<span class=\"__2 _275\"></span>roup\u2019s<span class=\"__2 _2cc\"> </span> ass<span class=\"__2 _275\"></span>ets in a sce<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>rio c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sistent with 4<span class=\"__2 _275\"></span>.0\u00b0C wa<span class=\"__2 _275\"></span>rmi<span class=\"__2 _275\"></span>ng by 205<span class=\"__2 _275\"></span>0. Thi<span class=\"__2 _275\"></span>s ris<span class=\"__2 _275\"></span>k ass<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered b<span class=\"__2 _275\"></span>oth the ri<span class=\"__2 _275\"></span>sk of phys<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>l da<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span> to assets an<span class=\"__2 _275\"></span>d the p<span class=\"__2 _275\"></span>otential dis<span class=\"__2 _275\"></span>ru<span class=\"__2 _275\"></span>ption to our wi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns th<span class=\"__2 _275\"></span>at wou<span class=\"__2 _275\"></span>ld b<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>use<span class=\"__2 _275\"></span>d if the<span class=\"__2 _275\"></span>se sites were in<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>erab<span class=\"__2 _275\"></span>le fo<span class=\"__2 _275\"></span>r a cer<span class=\"__2 _275\"></span>tain<span class=\"__2 _275\"></span> pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>use of m<span class=\"__2 _275\"></span>ore freq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nt ad<span class=\"__2 _275\"></span>verse we<span class=\"__2 _275\"></span>athe<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Group c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed th<span class=\"__2 _275\"></span>at wh<span class=\"__2 _275\"></span>ils<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>re is a risk i<span class=\"__2 _275\"></span>n the m<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iu<span class=\"__2 _275\"></span>m<span class=\"__2 _2cc\"> </span> term to these as<span class=\"__2 _275\"></span>sets, th<span class=\"__2 _275\"></span>ese ri<span class=\"__2 _275\"></span>sks can b<span class=\"__2 _275\"></span>e f<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ly mi<span class=\"__2 _275\"></span>tiga<span class=\"__2 _275\"></span>ted throug<span class=\"__2 _275\"></span>h in<span class=\"__2 _275\"></span>crea<span class=\"__2 _275\"></span>sed p<span class=\"__2 _275\"></span>hysic<span class=\"__2 _275\"></span>al m<span class=\"__2 _275\"></span>itig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ures an<span class=\"__2 _275\"></span>d bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span> pla<span class=\"__2 _275\"></span>nn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g. I<span class=\"__2 _275\"></span>n ad<span class=\"__2 _275\"></span>diti<span class=\"__2 _275\"></span>on, th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ma<span class=\"__2 _275\"></span>intain<span class=\"__2 _275\"></span>s ins<span class=\"__2 _275\"></span>uran<span class=\"__2 _275\"></span>ce cover a<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>ins<span class=\"__2 _275\"></span>t physi<span class=\"__2 _275\"></span>cal d<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d/<span class=\"__2 _282\"></span>or b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess i<span class=\"__2 _275\"></span>nterruptio<span class=\"__2 _275\"></span>n. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> ge<span class=\"__2 _275\"></span>ograp<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>cal d<span class=\"__2 _275\"></span>ivers<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of the G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>otential altern<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ve sou<span class=\"__2 _275\"></span>rces of sup<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>y als<span class=\"__2 _275\"></span>o me<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>s that th<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>k to the Grou<span class=\"__2 _275\"></span>p as a<span class=\"__2 _2cc\"> </span> who<span class=\"__2 _275\"></span>le is u<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>ikely to be m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l.<span class=\"__2 _2cc\"> </span> Ha<span class=\"__2 _275\"></span>vin<span class=\"__2 _275\"></span>g as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sed th<span class=\"__2 _275\"></span>ese s<span class=\"__2 _275\"></span>cen<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ios th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s con<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed th<span class=\"__2 _275\"></span>at, wh<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>e cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge i<span class=\"__2 _275\"></span>s an exis<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g an<span class=\"__2 _275\"></span>d evolvi<span class=\"__2 _275\"></span>ng r<span class=\"__2 _275\"></span>isk, i<span class=\"__2 _275\"></span>t do<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span> not warrant any a<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to the ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s use<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s impa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent testin<span class=\"__2 _275\"></span>g.<span class=\"__2 _2cc\"> </span>A present va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of the f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re cash \ufb02<span class=\"__2 _275\"></span>ows is cal<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>lated u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g a befo<span class=\"__2 _275\"></span>re-<span class=\"__2 _277\"></span>tax disc<span class=\"__2 _275\"></span>ount rate representi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s estimated<span class=\"__2 _275\"></span> before-<span class=\"__2 _277\"></span>tax wei<span class=\"__2 _275\"></span>ghted ave<span class=\"__2 _275\"></span>rage cos<span class=\"__2 _275\"></span>t of cap<span class=\"__2 _275\"></span>ital, adj<span class=\"__2 _275\"></span>usted to re\ufb02ec<span class=\"__2 _275\"></span>t risks a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ated with e<span class=\"__2 _275\"></span>ach CG<span class=\"__2 _275\"></span>U. Th<span class=\"__2 _275\"></span>e rang<span class=\"__2 _275\"></span>e of disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rates<span class=\"__2 _2cc\"> </span> app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed ran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d from 9<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span>8% to 11.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 9<span class=\"__2 _277\"></span>.8% to 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>K<span class=\"__2 _276\"></span>ey<span class=\"__2 _276\"></span> assumpt<span class=\"__2 _276\"></span>ions include management<span class=\"__2 _275\"></span>\u2019<span class=\"__2 _276\"></span>s est<span class=\"__2 _276\"></span>imate<span class=\"__2 _276\"></span>s of<span class=\"__2 _277\"></span> f<span class=\"__2 _275\"></span>utur<span class=\"__2 _276\"></span>e pr<span class=\"__2 _277\"></span>o\ufb01tabili<span class=\"__2 _276\"></span>ty<span class=\"__2 _277\"></span>, working capi<span class=\"__2 _276\"></span>t<span class=\"__2 _276\"></span>al mov<span class=\"__2 _277\"></span>em<span class=\"__2 _275\"></span>ents<span class=\"__2 _276\"></span> and capit<span class=\"__2 _277\"></span>al expenditur<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span> an<span class=\"__2 _275\"></span>d dis<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>al p<span class=\"__2 _275\"></span>rocee<span class=\"__2 _275\"></span>ds o<span class=\"__2 _275\"></span>n prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent. C<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>h \ufb02ow forec<span class=\"__2 _275\"></span>asts a<span class=\"__2 _275\"></span>nd key assu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>re gen<span class=\"__2 _275\"></span>erall<span class=\"__2 _275\"></span>y determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed<span class=\"__2 _2cc\"> </span> bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n his<span class=\"__2 _275\"></span>torica<span class=\"__2 _275\"></span>l pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>nce tog<span class=\"__2 _275\"></span>ether w<span class=\"__2 _275\"></span>ith ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt<span class=\"__2 _275\"></span>\u2019s expectatio<span class=\"__2 _275\"></span>n of fu<span class=\"__2 _275\"></span>ture trends a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffec</span><span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g the in<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ustr<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd oth<span class=\"__2 _275\"></span>er<span class=\"__2 _2cc\"> </span> devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>itiati<span class=\"__2 _275\"></span>ves in th<span class=\"__2 _275\"></span>e bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> App<span class=\"__2 _275\"></span>ly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g thes<span class=\"__2 _275\"></span>e tech<span class=\"__2 _275\"></span>niq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s, n<span class=\"__2 _275\"></span>o im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>rge arose in 2023 (2022<span class=\"__2 _275\"></span>: ni<span class=\"__2 _275\"></span>l).<span class=\"__2 _2cc\"> </span> SE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>ITIVIT<span class=\"__2 _275\"></span>Y ANAL<span class=\"__2 _277\"></span>YSIS<span class=\"__2 _2cc\"> </span>Se<span class=\"__2 _275\"></span>nsiti<span class=\"__2 _275\"></span>vit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lysi<span class=\"__2 _275\"></span>s was pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d by inc<span class=\"__2 _275\"></span>reasi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unt rate by 1%, reduci<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _276\"></span>term growth rate by 0.3% and<span class=\"__2 _2cc\"> </span> de<span class=\"__2 _275\"></span>creas<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g cas<span class=\"__2 _275\"></span>h \ufb02ows by 10% wh<span class=\"__2 _275\"></span>ich res<span class=\"__2 _275\"></span>ulted in a<span class=\"__2 _275\"></span>n excess in th<span class=\"__2 _275\"></span>e recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt of al<span class=\"__2 _275\"></span>l 32 CGUs over th<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>r car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt<span class=\"__2 _2cc\"> </span> un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r ea<span class=\"__2 _275\"></span>ch ap<span class=\"__2 _275\"></span>proa<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>. Ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt be<span class=\"__2 _275\"></span>lieves th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>ny reason<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e in a<span class=\"__2 _275\"></span>ny of the key assum<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s wou<span class=\"__2 _275\"></span>ld n<span class=\"__2 _275\"></span>ot cau<span class=\"__2 _275\"></span>se the<span class=\"__2 _275\"></span> carr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g val<span class=\"__2 _275\"></span>ue of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill to exceed th<span class=\"__2 _275\"></span>e recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt.<span class=\"__2 _2cc\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "3.3 <span class=\"__2 _278\"> </span>I<span class=\"__2 _275\"></span>NT<span class=\"__2 _277\"></span>A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>GI<span class=\"__2 _275\"></span>B<span class=\"__2 _279\"></span>LE AS<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>TS AN<span class=\"__2 _275\"></span>D G<span class=\"__2 _275\"></span>OO<span class=\"__2 _275\"></span>DWI<span class=\"__2 _275\"></span>LL<span class=\"__2 _2cc\"> </span>The Group Balanc<span class=\"__2 _276\"></span>e Sheet cont<span class=\"__2 _277\"></span>ains signi\ufb01cant int<span class=\"__2 _277\"></span>angible asse<span class=\"__2 _277\"></span>ts and goodwill. Goodwill, cust<span class=\"__2 _277\"></span>omer and supplier relations<span class=\"__2 _276\"></span>hips<span class=\"__2 _2cc\"> </span> and brand<span class=\"__2 _276\"></span>s can arise on the ac<span class=\"__2 _276\"></span>quisition o<span class=\"__2 _276\"></span>f a busines<span class=\"__2 _277\"></span>s. Goodwill arise<span class=\"__2 _277\"></span>s when we pay an amount which is higher than the f<span class=\"__2 _277\"></span>air<span class=\"__2 _275\"></span> value o<span class=\"__2 _277\"></span>f the net as<span class=\"__2 _276\"></span>set<span class=\"__2 _277\"></span>s acquir<span class=\"__2 _276\"></span>ed (primarily due to e<span class=\"__2 _277\"></span>xpected s<span class=\"__2 _277\"></span>ynergie<span class=\"__2 _277\"></span>s). This goodwill is not amortised but is subject t<span class=\"__2 _277\"></span>o<span class=\"__2 _2cc\"> </span> annual impairment re<span class=\"__2 _277\"></span>view<span class=\"__2 _277\"></span>s whereas cust<span class=\"__2 _277\"></span>omer and supplier relat<span class=\"__2 _276\"></span>ionships and br<span class=\"__2 _277\"></span>ands are amortised o<span class=\"__2 _277\"></span>ver their use<span class=\"__2 _276\"></span>ful<span class=\"__2 _2cc\"> </span> economic liv<span class=\"__2 _276\"></span>es<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span>Goodwill <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _f_2\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2023<span class=\"__2 _2cc\"> </span>Opening net book amount<span class=\"__2 _415\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _416\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">41,413</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">31,071</span><span class=\"__2 _4e_2\"> </span><span class=\"__2 _2cc\">8,143</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">80,627<span class=\"__2 _2cc\"> </span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _417\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">230,754</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">112,313</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">19,140</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">362,207<span class=\"__2 _2cc\"> </span></span></span>Adjus<span class=\"__2 _277\"></span>tments t<span class=\"__2 _277\"></span>o contingent consideration (not<span class=\"__2 _277\"></span>e 3.16)<span class=\"__2 _418\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(8,508)</span><span class=\"__2 _412\"> </span><span class=\"ls1_2 ws1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _e6_1\"> </span></span><span class=\"__2 _2cc\">(8,508)<span class=\"__2 _2cc\"> </span></span></span>Amortisation char<span class=\"__2 _277\"></span>ge<span class=\"__2 _419\"> </span><span class=\"ff9_2 fc0_2 ls1_2\">\u2013<span class=\"__2 _420\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(101,921)</span><span class=\"__2 _1b_2\"> </span><span class=\"__2 _2cc\">(9,225)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(111,146)<span class=\"__2 _2cc\"> </span></span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _404\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">200,644</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,957,629<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _277\"></span>1 March 202<span class=\"__2 _277\"></span>3<span class=\"__2 _2cc\"> </span>Cost<span class=\"__2 _375\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,068,871</span><span class=\"__2 _372\"> </span><span class=\"__2 _2cc\">1,252,108</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">251,088</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">3,572,067<span class=\"__2 _2cc\"> </span></span></span>Accumulat<span class=\"__2 _277\"></span>ed amortisation and impairment loss<span class=\"__2 _277\"></span>es<span class=\"__2 _418\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">(39,251)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(524,743)</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">(50,444)</span><span class=\"__2 _293\"> </span><span class=\"__2 _2cc\">(614,438)<span class=\"__2 _2cc\"> </span></span></span>Net book amount<span class=\"__2 _356\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _292\"> </span><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _286\"> </span><span class=\"__2 _2cc\">200,644</span><span class=\"__2 _287\"> </span><span class=\"__2 _2cc\">2,957,629<span class=\"__2 _2cc\"> </span></span></span>Goodwill <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2\"> </span>supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>To<span class=\"__2 _279\"></span>t<span class=\"__2 _275\"></span>a<span class=\"__2 _280\"></span>l<span class=\"__2 _279\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Y<span class=\"__2 _282\"></span>ear ended 31 Mar<span class=\"__2 _277\"></span>ch 2022<span class=\"__2 _2cc\"> </span>Opening net book amount<span class=\"__2 _421\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,527,598</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">497,230</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">181,907</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,206,735<span class=\"__2 _2cc\"> </span></span></span>Ex<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">change diff</span><span class=\"__2 _276\"></span>erenc<span class=\"__2 _276\"></span>es<span class=\"__2 _320\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">14,705</span><span class=\"__2 _290\"> </span><span class=\"__2 _2cc\">15,848</span><span class=\"__2 _353\"> </span><span class=\"__2 _2cc\">553</span><span class=\"__2 _301\"> </span><span class=\"__2 _2cc\">31,106<span class=\"__2 _2cc\"> </span></span></span>Arising on acquisition (not<span class=\"__2 _277\"></span>e 5.2)<span class=\"__2 _388\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">224,020</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">248,787</span><span class=\"__2 _325\"> </span><span class=\"__2 _2cc\">8,503</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">481,310<span class=\"__2 _2cc\"> </span></span></span>Adjus<span class=\"__2 _277\"></span>tments t<span class=\"__2 _277\"></span>o contingent consideration (not<span class=\"__2 _277\"></span>e 3.16)<span class=\"__2 _422\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(362)</span><span class=\"__2 _412\"> </span></span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _8b_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(362)<span class=\"__2 _2cc\"> </span></span></span></span>Amortisation char<span class=\"__2 _277\"></span>ge<span class=\"__2 _419\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _359\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(75,963)</span><span class=\"__2 _b1_2\"> </span><span class=\"__2 _2cc\">(8,377)</span><span class=\"__2 _359\"> </span><span class=\"ls2f_1 ws29_1\"><span class=\"__2 _2cc\">(84,340)<span class=\"__2 _2cc\"> </span></span></span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _b9_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span>At 3<span class=\"__2 _276\"></span>1 March 2<span class=\"__2 _277\"></span>022<span class=\"__2 _2cc\"> </span>Cost<span class=\"__2 _4c_2\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,804,232</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">1,099,417</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">222,416</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">3,126,065<span class=\"__2 _2cc\"> </span></span></span>Accumulat<span class=\"__2 _277\"></span>ed amortisation and impairment loss<span class=\"__2 _277\"></span>es<span class=\"__2 _423\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">(38,271)</span><span class=\"__2 _336\"> </span><span class=\"__2 _2cc\">(413,515)</span><span class=\"__2 _303\"> </span><span class=\"__2 _2cc\">(39,830)</span><span class=\"__2 _6a_2\"> </span><span class=\"__2 _2cc\">(491,616)<span class=\"__2 _2cc\"> </span></span></span>Net book amount<span class=\"__2 _14a_1\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">1,765,961</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _298\"> </span><span class=\"__2 _2cc\">182,586</span><span class=\"__2 _299\"> </span><span class=\"__2 _2cc\">2,634,449<span class=\"__2 _2cc\"> </span></span></span>Cus<span class=\"__2 _275\"></span>tomer a<span class=\"__2 _275\"></span>nd s<span class=\"__2 _275\"></span>up<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ier rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets pr<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>cip<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>e contract<span class=\"__2 _275\"></span>ual a<span class=\"__2 _275\"></span>nd n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntractu<span class=\"__2 _275\"></span>al cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lie<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span> relati<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>ps ar<span class=\"__2 _275\"></span>isin<span class=\"__2 _275\"></span>g f<span class=\"__2 _275\"></span>rom bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d are amo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tise<span class=\"__2 _275\"></span>d over th<span class=\"__2 _275\"></span>eir e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ated us<span class=\"__2 _275\"></span>efu<span class=\"__2 _275\"></span>l li<span class=\"__2 _275\"></span>ves. Th<span class=\"__2 _275\"></span>e wei<span class=\"__2 _275\"></span>ghted averag<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> rema<span class=\"__2 _275\"></span>ini<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tisa<span class=\"__2 _275\"></span>tion p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>d for cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r rela<span class=\"__2 _275\"></span>ted intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>es is 11<span class=\"__2 _275\"></span>.1 years (2022<span class=\"__2 _275\"></span>: 11<span class=\"__2 _275\"></span>.8 ye<span class=\"__2 _275\"></span>ars). Brand rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets<span class=\"__2 _2cc\"> </span> com<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>ise regi<span class=\"__2 _275\"></span>stered trade n<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>os whi<span class=\"__2 _275\"></span>ch a<span class=\"__2 _275\"></span>re well estab<span class=\"__2 _275\"></span>lis<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>d an<span class=\"__2 _275\"></span>d recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed w<span class=\"__2 _275\"></span>ithi<span class=\"__2 _275\"></span>n the in<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ustri<span class=\"__2 _275\"></span>es in w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h the G<span class=\"__2 _275\"></span>roup<span class=\"__2 _275\"></span> op<span class=\"__2 _275\"></span>erates. Th<span class=\"__2 _275\"></span>e weig<span class=\"__2 _275\"></span>hted averag<span class=\"__2 _275\"></span>e rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d for b<span class=\"__2 _275\"></span>rand rela<span class=\"__2 _275\"></span>ted intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>es is 25<span class=\"__2 _275\"></span>.1 years (2022: 26<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5 year<span class=\"__2 _275\"></span>s)<span class=\"__2 _276\"></span>.<span class=\"__2 _2cc\"> </span> The<span class=\"__2 _275\"></span>re are no intern<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly ge<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>erated brand rel<span class=\"__2 _275\"></span>ated intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>les rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>et<span class=\"__2 _2cc\"> </span>.<span class=\"__2 _2cc\"> </span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 38 I<span class=\"__2 _275\"></span>ntangib<span class=\"__2 _275\"></span>le A<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>ets, details of in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>ir rem<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>satio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds as a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2023 are as fol<span class=\"__2 _275\"></span>lows:<span class=\"__2 _2cc\"> </span>Segment<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span> amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span> amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Almo<span class=\"__2 _13e_1\"> </span><span class=\"ls2f_1 ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _14b_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">149,892</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">8.5 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _324\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC Vit<span class=\"__2 _277\"></span>al<span class=\"__2 _384\"> </span><span class=\"ls2f_1\">DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _324\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">113,475</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">18.6 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _290\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">19,027</span><span class=\"__2 _391\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">19.5 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span>Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ls2f_1 ws1_2\">DCC Energy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">93,576</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">7.2 year</span><span class=\"__2 _277\"></span>s<span class=\"__2 _286\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">119,877</span><span class=\"__2 _391\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">31.5 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span>DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span><span class=\"ls2f_1\">DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">91,726</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">9.4 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _290\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">33,083</span><span class=\"__2 _11b_1\"> </span></span><span class=\"ls2f_1\"><span class=\"__2 _2cc\">15.1 years<span class=\"__2 _2cc\"> </span></span></span></span></span></span>DS<span class=\"__2 _276\"></span>G Hong K<span class=\"__2 _277\"></span>ong &amp; Macau<span class=\"__2 _325\"> </span><span class=\"ls2f_1\">DCC Energy<span class=\"__2 _14e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">61,348</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">19.8 ye</span><span class=\"__2 _276\"></span>ars<span class=\"__2 _324\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span>Others<span class=\"__2 _424\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">217,348</span><span class=\"__2 _405\"> </span><span class=\"__2 _2cc\">28,657<span class=\"__2 _2cc\"> </span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _425\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">727,365</span><span class=\"__2 _5a_2\"> </span><span class=\"__2 _2cc\">200,644<span class=\"__2 _2cc\"> </span></span></span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 38 I<span class=\"__2 _275\"></span>ntangib<span class=\"__2 _275\"></span>le A<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>ets, details of in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>ir rem<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>satio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds as a<span class=\"__2 _275\"></span>t 31 M<span class=\"__2 _275\"></span>arch 2022 a<span class=\"__2 _275\"></span>re as foll<span class=\"__2 _275\"></span>ows:<span class=\"__2 _2cc\"> </span>Segment<span class=\"__2 _2cc\"> </span>Cust<span class=\"__2 _277\"></span>omer &amp;<span class=\"__2 _275\"></span> supplier relat<span class=\"__2 _277\"></span>ed<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span> amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Brand r<span class=\"__2 _277\"></span>elated<span class=\"__2 _2cc\"> </span> intangible<span class=\"__2 _277\"></span>s<span class=\"__2 _275\"></span> <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Remaining<span class=\"__2 _2cc\"> </span> amortisation <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>period in year<span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span>Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ws1_2\">DCC Energy<span class=\"__2 _418\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">104,894</span><span class=\"__2 _387\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">8.1 y</span><span class=\"__2 _277\"></span>ears<span class=\"__2 _298\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">119,088</span><span class=\"__2 _14d_1\"> </span></span><span class=\"__2 _2cc\">32.5 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></span></span></span>Almo<span class=\"__2 _13e_1\"> </span><span class=\"ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _426\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">151,019</span><span class=\"__2 _14c_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">9.7 years</span><span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _428\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">100,419</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">10.3 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _301\"> </span><span class=\"ws20_1\"><span class=\"__2 _2cc\">33,282</span><span class=\"__2 _14d_1\"> </span></span><span class=\"__2 _2cc\">16.2 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _2cc\"> </span></span></span>DS<span class=\"__2 _276\"></span>G Hong K<span class=\"__2 _277\"></span>ong &amp; Macau<span class=\"__2 _325\"> </span>DCC Energy<span class=\"__2 _429\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">60,913</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">20.8 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span>Mobility Continental Eur<span class=\"__2 _277\"></span>ope<span class=\"__2 _430\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _429\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">52,319</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">14.3 years</span><span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _324\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span>DCC Vit<span class=\"__2 _277\"></span>al<span class=\"__2 _384\"> </span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _431\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">45,811</span><span class=\"__2 _14d_1\"> </span><span class=\"ws1_2\"><span class=\"__2 _2cc\">19.0 year</span><span class=\"__2 _276\"></span>s<span class=\"__2 _427\"> </span><span class=\"ls1_2\">\u2013<span class=\"__2 _343\"> </span>\u2013<span class=\"__2 _2cc\"> </span></span></span></span>Others<span class=\"__2 _379\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">170,527</span><span class=\"__2 _405\"> </span><span class=\"__2 _2cc\">30,216<span class=\"__2 _2cc\"> </span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _289\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">685,902</span><span class=\"__2 _bb_1\"> </span><span class=\"__2 _2cc\">182,586<span class=\"__2 _2cc\"> </span></span></span>CASH<span class=\"__2 _275\"></span>-<span class=\"__2 _275\"></span>GE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>ER<span class=\"__2 _279\"></span>A<span class=\"__2 _277\"></span>TI<span class=\"__2 _275\"></span>NG UN<span class=\"__2 _275\"></span>ITS<span class=\"__2 _2cc\"> </span>Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ired in b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ons i<span class=\"__2 _275\"></span>s all<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>ated, at a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n, to the cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>its (\u2018CGU<span class=\"__2 _275\"></span>s\u2019) that are<span class=\"__2 _2cc\"> </span> expe<span class=\"__2 _275\"></span>cted to ben<span class=\"__2 _275\"></span>e\ufb01t f<span class=\"__2 _275\"></span>rom that b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>. A CGU is th<span class=\"__2 _275\"></span>e sm<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>les<span class=\"__2 _275\"></span>t id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>abl<span class=\"__2 _275\"></span>e grou<span class=\"__2 _275\"></span>p of ass<span class=\"__2 _275\"></span>ets that g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erates cas<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span> in\ufb02<span class=\"__2 _275\"></span>ows that a<span class=\"__2 _275\"></span>re largel<span class=\"__2 _275\"></span>y in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h in\ufb02<span class=\"__2 _275\"></span>ows from othe<span class=\"__2 _275\"></span>r ass<span class=\"__2 _275\"></span>ets or grou<span class=\"__2 _275\"></span>p of as<span class=\"__2 _275\"></span>sets. Th<span class=\"__2 _275\"></span>e CGU<span class=\"__2 _275\"></span>s represe<span class=\"__2 _275\"></span>nt the l<span class=\"__2 _275\"></span>owest<span class=\"__2 _2cc\"> </span> level with<span class=\"__2 _275\"></span>in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p at wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted goo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l is as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sed fo<span class=\"__2 _275\"></span>r intern<span class=\"__2 _275\"></span>al m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d are not la<span class=\"__2 _275\"></span>rger th<span class=\"__2 _275\"></span>an<span class=\"__2 _2cc\"> </span> the o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents d<span class=\"__2 _275\"></span>etermi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d in ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with I<span class=\"__2 _275\"></span>FRS 8 O<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating S<span class=\"__2 _275\"></span>egm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts.<span class=\"__2 _2cc\"> </span> A to<span class=\"__2 _276\"></span>tal of 32 CGUs (2022: 32 CG<span class=\"__2 _275\"></span>Us) ha<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>ese a<span class=\"__2 _275\"></span>re ana<span class=\"__2 _275\"></span>lyse<span class=\"__2 _275\"></span>d b<span class=\"__2 _275\"></span>etwee<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s ope<span class=\"__2 _275\"></span>rating s<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts<span class=\"__2 _2cc\"> </span> be<span class=\"__2 _275\"></span>low togethe<span class=\"__2 _275\"></span>r with a s<span class=\"__2 _275\"></span>umm<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y of the a<span class=\"__2 _275\"></span>llo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>tion of th<span class=\"__2 _275\"></span>e car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng val<span class=\"__2 _275\"></span>ue of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l by seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span>Cash-gener<span class=\"__2 _276\"></span>ating units<span class=\"__2 _432\"> </span><span class=\"ws1e_1\">Goodwill<span class=\"__2 _2cc\"> </span></span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>number<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>number<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _363\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">17</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">16</span><span class=\"__2 _387\"> </span></span><span class=\"__2 _2cc\">1,247,802</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,166,670<span class=\"__2 _2cc\"> </span></span></span></span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _5d_2\"> </span><span class=\"ff9_2 fc0_2 ls1_2\"><span class=\"__2 _2cc\">6</span><span class=\"__2 _433\"> </span></span><span class=\"ls1_2\"><span class=\"__2 _2cc\">6</span><span class=\"__2 _401\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">436,049</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">267,922<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _15a_1\"> </span><span class=\"ff9_2 fc0_2 ls1_2\"><span class=\"__2 _2cc\">2</span><span class=\"__2 _433\"> </span></span><span class=\"ls1_2\"><span class=\"__2 _2cc\">9</span><span class=\"__2 _401\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">345,769</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">331,369<span class=\"__2 _2cc\"> </span></span></span></span></span><span class=\"__2 _2cc\">32</span><span class=\"__2 _328\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">32</span><span class=\"__2 _10e_1\"> </span></span><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,765,961<span class=\"__2 _2cc\"> </span></span></span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 36 I<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt of As<span class=\"__2 _275\"></span>sets, the C<span class=\"__2 _275\"></span>GUs to whic<span class=\"__2 _275\"></span>h sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en a<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>oca<span class=\"__2 _275\"></span>ted are<span class=\"__2 _2cc\"> </span> as fo<span class=\"__2 _275\"></span>llows:<span class=\"__2 _2cc\"> </span>CGU<span class=\"__2 _15c_1\"> </span><span class=\"ls3_2 ws1e_1\">Segment<span class=\"__2 _2cc\"> </span></span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>DCC Vit<span class=\"__2 _277\"></span>al Group<span class=\"__2 _15d_1\"> </span>DCC Healthcar<span class=\"__2 _277\"></span>e<span class=\"__2 _14a_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">338,573</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">174,264<span class=\"__2 _2cc\"> </span></span></span></span>Certas Ener<span class=\"__2 _277\"></span>gy UK Group<span class=\"__2 _390\"> </span>DCC Ener<span class=\"__2 _277\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">294,540</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">290,255<span class=\"__2 _2cc\"> </span></span></span></span>Butagaz<span class=\"__2 _b3_2\"> </span><span class=\"ws1_2\">DCC Energy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">234,335</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">208,151<span class=\"__2 _2cc\"> </span></span></span></span></span>Mobility Continental Eur<span class=\"__2 _277\"></span>ope<span class=\"__2 _430\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">164,926</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">166,595<span class=\"__2 _2cc\"> </span></span></span></span>Almo<span class=\"__2 _13e_1\"> </span><span class=\"ws1_2\">DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _275\"></span> <span class=\"__2 _15e_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">147,101</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">136,390<span class=\"__2 _2cc\"> </span></span></span></span></span>DCC Pr<span class=\"__2 _277\"></span>opane<span class=\"__2 _14f_1\"> </span>DCC Ener<span class=\"__2 _276\"></span>gy<span class=\"__2 _339\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">124,460</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">117,317<span class=\"__2 _2cc\"> </span></span></span></span>Ex<span class=\"__2 _276\"></span>ertis UK Group<span class=\"__2 _15d_1\"> </span>DCC T<span class=\"__2 _282\"></span>echnology<span class=\"__2 _5b_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">101,603</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">101,598<span class=\"__2 _2cc\"> </span></span></span></span>Others<span class=\"__2 _2f_2\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">624,082</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">571,391<span class=\"__2 _2cc\"> </span></span></span></span>Closing ne<span class=\"__2 _276\"></span>t book amount<span class=\"__2 _bd_1\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">2,029,620</span><span class=\"__2 _299\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">1,765,961<span class=\"__2 _2cc\"> </span></span></span></span>For th<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>ose of im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt testing, th<span class=\"__2 _275\"></span>e b<span class=\"__2 _275\"></span>efore-<span class=\"__2 _277\"></span>tax disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rates appl<span class=\"__2 _275\"></span>ied to the<span class=\"__2 _275\"></span>se CGU<span class=\"__2 _275\"></span>s to which s<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unts of<span class=\"__2 _2cc\"> </span> go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en a<span class=\"__2 _275\"></span>llo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>ted were 11.1% (2022: 11<span class=\"__2 _275\"></span>.0%) for the DCC V<span class=\"__2 _275\"></span>ital Grou<span class=\"__2 _275\"></span>p, 9<span class=\"__2 _282\"></span>.<span class=\"__2 _275\"></span>8% (2022: 9<span class=\"__2 _276\"></span>.8%) for the C<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tas En<span class=\"__2 _275\"></span>ergy U<span class=\"__2 _275\"></span>K Grou<span class=\"__2 _275\"></span>p,<span class=\"__2 _2cc\"> </span> Bu<span class=\"__2 _275\"></span>tagaz, Mo<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y Co<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>ental Europe a<span class=\"__2 _275\"></span>nd D<span class=\"__2 _275\"></span>CC Propa<span class=\"__2 _275\"></span>ne, a<span class=\"__2 _275\"></span>nd 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%) for Alm<span class=\"__2 _275\"></span>o an<span class=\"__2 _275\"></span>d the E<span class=\"__2 _275\"></span>xer<span class=\"__2 _275\"></span>tis U<span class=\"__2 _275\"></span>K G<span class=\"__2 _275\"></span>roup. Th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> lon<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term g<span class=\"__2 _275\"></span>rowth rates assu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for th<span class=\"__2 _275\"></span>e Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tas Energy U<span class=\"__2 _275\"></span>K, D<span class=\"__2 _275\"></span>CC V<span class=\"__2 _275\"></span>ital and E<span class=\"__2 _275\"></span>xer<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>s UK G<span class=\"__2 _275\"></span>roups wa<span class=\"__2 _275\"></span>s 1.<span class=\"__2 _275\"></span>5%, a lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _276\"></span>term growth rate<span class=\"__2 _2cc\"> </span> of 1.9% was assu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for A<span class=\"__2 _275\"></span>lm<span class=\"__2 _275\"></span>o an<span class=\"__2 _275\"></span>d DCC Prop<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d a lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _277\"></span>ter<span class=\"__2 _275\"></span>m growth rate of 1.3% was as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for M<span class=\"__2 _275\"></span>ob<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y Co<span class=\"__2 _275\"></span>ntine<span class=\"__2 _275\"></span>ntal<span class=\"__2 _2cc\"> </span> Europe. N<span class=\"__2 _275\"></span>o growth wa<span class=\"__2 _275\"></span>s ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ed fo<span class=\"__2 _275\"></span>r Bu<span class=\"__2 _275\"></span>tagaz. Th<span class=\"__2 _275\"></span>e rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll b<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e of \u00a3624.0<span class=\"__2 _275\"></span>82 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n is al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cated ac<span class=\"__2 _275\"></span>ross 25 CGU<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> (2022: \u00a3<span class=\"__2 _275\"></span>57<span class=\"__2 _275\"></span>1<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>391 m<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>n acros<span class=\"__2 _275\"></span>s 25 CGUs), non<span class=\"__2 _275\"></span>e of wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re ind<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt, an<span class=\"__2 _275\"></span>d the b<span class=\"__2 _275\"></span>efore-<span class=\"__2 _277\"></span>tax dis<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt rates appl<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d to<span class=\"__2 _2cc\"> </span> thes<span class=\"__2 _275\"></span>e CGUs we<span class=\"__2 _275\"></span>re in the ran<span class=\"__2 _275\"></span>ge 9<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span>8% to 11.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 9<span class=\"__2 _277\"></span>.8% to 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>IMP<span class=\"__2 _277\"></span>AIRMENT<span class=\"__2 _277\"></span> TESTIN<span class=\"__2 _276\"></span>G<span class=\"__2 _276\"></span> OF<span class=\"__2 _277\"></span> GOOD<span class=\"__2 _277\"></span>WILL<span class=\"__2 _2cc\"> </span>Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ired th<span class=\"__2 _275\"></span>rough b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>ine<span class=\"__2 _275\"></span>ss co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>bin<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cated to CGUs for th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose of im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt testing<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> Im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent of g<span class=\"__2 _275\"></span>ood<span class=\"__2 _275\"></span>will o<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>urs wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of a CGU is g<span class=\"__2 _275\"></span>reater tha<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h tha<span class=\"__2 _275\"></span>t it is<span class=\"__2 _2cc\"> </span> expe<span class=\"__2 _275\"></span>cted to gen<span class=\"__2 _275\"></span>erate (i.e. the recoverabl<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt). The Grou<span class=\"__2 _275\"></span>p reviews the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g valu<span class=\"__2 _275\"></span>e of ea<span class=\"__2 _275\"></span>ch CG<span class=\"__2 _275\"></span>U at le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>t an<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y or<span class=\"__2 _275\"></span> mo<span class=\"__2 _275\"></span>re frequ<span class=\"__2 _275\"></span>entl<span class=\"__2 _275\"></span>y if the<span class=\"__2 _275\"></span>re is an in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>catio<span class=\"__2 _275\"></span>n tha<span class=\"__2 _275\"></span>t the CG<span class=\"__2 _275\"></span>U ma<span class=\"__2 _275\"></span>y be i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>red.<span class=\"__2 _2cc\"> </span> The rec<span class=\"__2 _275\"></span>overabl<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of eac<span class=\"__2 _275\"></span>h CGU i<span class=\"__2 _275\"></span>s bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n a valu<span class=\"__2 _275\"></span>e in u<span class=\"__2 _275\"></span>se co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>utation<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>sh \ufb02ow fo<span class=\"__2 _275\"></span>recas<span class=\"__2 _275\"></span>ts em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyed for th<span class=\"__2 _275\"></span>is<span class=\"__2 _2cc\"> </span> com<span class=\"__2 _275\"></span>pu<span class=\"__2 _275\"></span>tation are ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e Th<span class=\"__2 _275\"></span>ree Y<span class=\"__2 _277\"></span>ea<span class=\"__2 _275\"></span>r Pla<span class=\"__2 _275\"></span>n that h<span class=\"__2 _275\"></span>as b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>roved by the Bo<span class=\"__2 _275\"></span>ard of Direc<span class=\"__2 _275\"></span>tors and s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>lly<span class=\"__2 _275\"></span> exclud<span class=\"__2 _275\"></span>es f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re acqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y. These c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ow foreca<span class=\"__2 _275\"></span>sts a<span class=\"__2 _275\"></span>re consi<span class=\"__2 _275\"></span>stent with th<span class=\"__2 _275\"></span>ose us<span class=\"__2 _275\"></span>ed fo<span class=\"__2 _275\"></span>r the G<span class=\"__2 _275\"></span>roup\u2019s goin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ern a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> via<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sm<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>. Cas<span class=\"__2 _275\"></span>h \ufb02ows fo<span class=\"__2 _275\"></span>r a fu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r two ye<span class=\"__2 _275\"></span>ars a<span class=\"__2 _275\"></span>re base<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the Th<span class=\"__2 _275\"></span>ree Y<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ar Pl<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>. Ca<span class=\"__2 _275\"></span>sh<span class=\"__2 _2cc\"> </span> \ufb02ow forec<span class=\"__2 _275\"></span>asts i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n of pas<span class=\"__2 _275\"></span>t pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce a<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>ng wi<span class=\"__2 _275\"></span>th re\ufb02ec<span class=\"__2 _275\"></span>ting m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt\u2019s bes<span class=\"__2 _275\"></span>t esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tes of futu<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span> devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts in e<span class=\"__2 _275\"></span>ach of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s markets. Net ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ows inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eration of th<span class=\"__2 _275\"></span>e es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>ted cap<span class=\"__2 _275\"></span>ital expe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>iture<span class=\"__2 _2cc\"> </span> requi<span class=\"__2 _275\"></span>red to ach<span class=\"__2 _275\"></span>ieve the G<span class=\"__2 _275\"></span>roup\u2019s 2030 and 20<span class=\"__2 _275\"></span>50 e<span class=\"__2 _275\"></span>mis<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>ns c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mitm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts. A lo<span class=\"__2 _275\"></span>ng-t<span class=\"__2 _277\"></span>er<span class=\"__2 _275\"></span>m growth rate re\ufb02ecti<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e lower of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> extrapo<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ted cash \ufb02<span class=\"__2 _275\"></span>ow proje<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _277\"></span>term G<span class=\"__2 _275\"></span>DP rate for the c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ntr<span class=\"__2 _275\"></span>y of op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n is ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ied to the ye<span class=\"__2 _275\"></span>ar \ufb01<span class=\"__2 _275\"></span>ve cash<span class=\"__2 _275\"></span> \ufb02ows. T<span class=\"__2 _275\"></span>he we<span class=\"__2 _275\"></span>ighted a<span class=\"__2 _275\"></span>verage l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term growth rate use<span class=\"__2 _275\"></span>d in the i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ent testin<span class=\"__2 _275\"></span>g was 1<span class=\"__2 _275\"></span>.4% (2022: 1<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>5%<span class=\"__2 _277\"></span>).<span class=\"__2 _2cc\"> </span> The a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ptions b<span class=\"__2 _275\"></span>eh<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>d the c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ow proje<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>lso take acco<span class=\"__2 _275\"></span>unt of the S<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>taina<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y Rev<span class=\"__2 _275\"></span>iew on p<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>e 6<span class=\"__2 _275\"></span>6. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup\u2019s<span class=\"__2 _2cc\"> </span> cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge r<span class=\"__2 _275\"></span>isk a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssm<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered th<span class=\"__2 _275\"></span>e transiti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>ts of cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge o<span class=\"__2 _275\"></span>n ou<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>ergy a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>ities i<span class=\"__2 _275\"></span>n a sce<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span> con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with 1.<span class=\"__2 _275\"></span>5\u00b0C war<span class=\"__2 _275\"></span>min<span class=\"__2 _275\"></span>g by 2050. W<span class=\"__2 _275\"></span>hil<span class=\"__2 _275\"></span>e the<span class=\"__2 _275\"></span>re will b<span class=\"__2 _275\"></span>e evolu<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>n the l<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>al e<span class=\"__2 _275\"></span>nviron<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt, the p<span class=\"__2 _275\"></span>ace of tec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>l ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _2cc\"> </span> an<span class=\"__2 _275\"></span>d the introd<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tion of n<span class=\"__2 _275\"></span>ew form<span class=\"__2 _275\"></span>s of en<span class=\"__2 _275\"></span>ergy wi<span class=\"__2 _275\"></span>ll li<span class=\"__2 _275\"></span>kely see a red<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n in de<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d for foss<span class=\"__2 _275\"></span>il f<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ls over th<span class=\"__2 _275\"></span>e me<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>um to lon<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span> the G<span class=\"__2 _275\"></span>roup co<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d tha<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>re is a sign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant o<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tu<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>ty a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le to our e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ergy bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>ses to sup<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t existi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd n<span class=\"__2 _275\"></span>ew<span class=\"__2 _2cc\"> </span> cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>rs as they red<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>e the<span class=\"__2 _275\"></span>ir us<span class=\"__2 _275\"></span>e of fossi<span class=\"__2 _275\"></span>l fu<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>s over the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>cad<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>. In p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>tic<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ar<span class=\"__2 _276\"></span>, our e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ergy bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>ses ca<span class=\"__2 _275\"></span>n ad<span class=\"__2 _275\"></span>d to the<span class=\"__2 _2cc\"> </span> range of p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts a<span class=\"__2 _275\"></span>nd se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ices th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">at we offe</span><span class=\"__2 _275\"></span>r whi<span class=\"__2 _275\"></span>le c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ng to use th<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets that we c<span class=\"__2 _275\"></span>urrently own<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> The G<span class=\"__2 _275\"></span>roup\u2019s cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge r<span class=\"__2 _275\"></span>isk a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>lso c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ered th<span class=\"__2 _275\"></span>e physi<span class=\"__2 _275\"></span>cal i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>ts of cli<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ate cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e on ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain of the G<span class=\"__2 _275\"></span>roup\u2019s<span class=\"__2 _2cc\"> </span> ass<span class=\"__2 _275\"></span>ets in a sce<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>rio c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sistent with 4<span class=\"__2 _275\"></span>.0\u00b0C wa<span class=\"__2 _275\"></span>rmi<span class=\"__2 _275\"></span>ng by 205<span class=\"__2 _275\"></span>0. Thi<span class=\"__2 _275\"></span>s ris<span class=\"__2 _275\"></span>k ass<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered b<span class=\"__2 _275\"></span>oth the ri<span class=\"__2 _275\"></span>sk of phys<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>l da<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span> to assets an<span class=\"__2 _275\"></span>d the p<span class=\"__2 _275\"></span>otential dis<span class=\"__2 _275\"></span>ru<span class=\"__2 _275\"></span>ption to our wi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns th<span class=\"__2 _275\"></span>at wou<span class=\"__2 _275\"></span>ld b<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>use<span class=\"__2 _275\"></span>d if the<span class=\"__2 _275\"></span>se sites were in<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>erab<span class=\"__2 _275\"></span>le fo<span class=\"__2 _275\"></span>r a cer<span class=\"__2 _275\"></span>tain<span class=\"__2 _275\"></span> pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>use of m<span class=\"__2 _275\"></span>ore freq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nt ad<span class=\"__2 _275\"></span>verse we<span class=\"__2 _275\"></span>athe<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Group c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed th<span class=\"__2 _275\"></span>at wh<span class=\"__2 _275\"></span>ils<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>re is a risk i<span class=\"__2 _275\"></span>n the m<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iu<span class=\"__2 _275\"></span>m<span class=\"__2 _2cc\"> </span> term to these as<span class=\"__2 _275\"></span>sets, th<span class=\"__2 _275\"></span>ese ri<span class=\"__2 _275\"></span>sks can b<span class=\"__2 _275\"></span>e f<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ly mi<span class=\"__2 _275\"></span>tiga<span class=\"__2 _275\"></span>ted throug<span class=\"__2 _275\"></span>h in<span class=\"__2 _275\"></span>crea<span class=\"__2 _275\"></span>sed p<span class=\"__2 _275\"></span>hysic<span class=\"__2 _275\"></span>al m<span class=\"__2 _275\"></span>itig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ures an<span class=\"__2 _275\"></span>d bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span> pla<span class=\"__2 _275\"></span>nn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g. I<span class=\"__2 _275\"></span>n ad<span class=\"__2 _275\"></span>diti<span class=\"__2 _275\"></span>on, th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ma<span class=\"__2 _275\"></span>intain<span class=\"__2 _275\"></span>s ins<span class=\"__2 _275\"></span>uran<span class=\"__2 _275\"></span>ce cover a<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>ins<span class=\"__2 _275\"></span>t physi<span class=\"__2 _275\"></span>cal d<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d/<span class=\"__2 _282\"></span>or b<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess i<span class=\"__2 _275\"></span>nterruptio<span class=\"__2 _275\"></span>n. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> ge<span class=\"__2 _275\"></span>ograp<span class=\"__2 _275\"></span>hi<span class=\"__2 _275\"></span>cal d<span class=\"__2 _275\"></span>ivers<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of the G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>otential altern<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ve sou<span class=\"__2 _275\"></span>rces of sup<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>y als<span class=\"__2 _275\"></span>o me<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>s that th<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>k to the Grou<span class=\"__2 _275\"></span>p as a<span class=\"__2 _2cc\"> </span> who<span class=\"__2 _275\"></span>le is u<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>ikely to be m<span class=\"__2 _275\"></span>ateria<span class=\"__2 _275\"></span>l.<span class=\"__2 _2cc\"> </span> Ha<span class=\"__2 _275\"></span>vin<span class=\"__2 _275\"></span>g as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sed th<span class=\"__2 _275\"></span>ese s<span class=\"__2 _275\"></span>cen<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ios th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s con<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed th<span class=\"__2 _275\"></span>at, wh<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>e cli<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>te chan<span class=\"__2 _275\"></span>ge i<span class=\"__2 _275\"></span>s an exis<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g an<span class=\"__2 _275\"></span>d evolvi<span class=\"__2 _275\"></span>ng r<span class=\"__2 _275\"></span>isk, i<span class=\"__2 _275\"></span>t do<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span> not warrant any a<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts to the ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s use<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s impa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent testin<span class=\"__2 _275\"></span>g.<span class=\"__2 _2cc\"> </span>A present va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of the f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re cash \ufb02<span class=\"__2 _275\"></span>ows is cal<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>lated u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g a befo<span class=\"__2 _275\"></span>re-<span class=\"__2 _277\"></span>tax disc<span class=\"__2 _275\"></span>ount rate representi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s estimated<span class=\"__2 _275\"></span> before-<span class=\"__2 _277\"></span>tax wei<span class=\"__2 _275\"></span>ghted ave<span class=\"__2 _275\"></span>rage cos<span class=\"__2 _275\"></span>t of cap<span class=\"__2 _275\"></span>ital, adj<span class=\"__2 _275\"></span>usted to re\ufb02ec<span class=\"__2 _275\"></span>t risks a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ated with e<span class=\"__2 _275\"></span>ach CG<span class=\"__2 _275\"></span>U. Th<span class=\"__2 _275\"></span>e rang<span class=\"__2 _275\"></span>e of disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rates<span class=\"__2 _2cc\"> </span> app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed ran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d from 9<span class=\"__2 _277\"></span>.<span class=\"__2 _275\"></span>8% to 11.<span class=\"__2 _275\"></span>2% (2022<span class=\"__2 _275\"></span>: 9<span class=\"__2 _277\"></span>.8% to 11<span class=\"__2 _275\"></span>.<span class=\"__2 _275\"></span>2%)<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span>K<span class=\"__2 _276\"></span>ey<span class=\"__2 _276\"></span> assumpt<span class=\"__2 _276\"></span>ions include management<span class=\"__2 _275\"></span>\u2019<span class=\"__2 _276\"></span>s est<span class=\"__2 _276\"></span>imate<span class=\"__2 _276\"></span>s of<span class=\"__2 _277\"></span> f<span class=\"__2 _275\"></span>utur<span class=\"__2 _276\"></span>e pr<span class=\"__2 _277\"></span>o\ufb01tabili<span class=\"__2 _276\"></span>ty<span class=\"__2 _277\"></span>, working capi<span class=\"__2 _276\"></span>t<span class=\"__2 _276\"></span>al mov<span class=\"__2 _277\"></span>em<span class=\"__2 _275\"></span>ents<span class=\"__2 _276\"></span> and capit<span class=\"__2 _277\"></span>al expenditur<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span> an<span class=\"__2 _275\"></span>d dis<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>al p<span class=\"__2 _275\"></span>rocee<span class=\"__2 _275\"></span>ds o<span class=\"__2 _275\"></span>n prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent. C<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>h \ufb02ow forec<span class=\"__2 _275\"></span>asts a<span class=\"__2 _275\"></span>nd key assu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>re gen<span class=\"__2 _275\"></span>erall<span class=\"__2 _275\"></span>y determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed<span class=\"__2 _2cc\"> </span> bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n his<span class=\"__2 _275\"></span>torica<span class=\"__2 _275\"></span>l pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>nce tog<span class=\"__2 _275\"></span>ether w<span class=\"__2 _275\"></span>ith ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt<span class=\"__2 _275\"></span>\u2019s expectatio<span class=\"__2 _275\"></span>n of fu<span class=\"__2 _275\"></span>ture trends a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffec</span><span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g the in<span class=\"__2 _275\"></span>d<span class=\"__2 _275\"></span>ustr<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd oth<span class=\"__2 _275\"></span>er<span class=\"__2 _2cc\"> </span> devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>itiati<span class=\"__2 _275\"></span>ves in th<span class=\"__2 _275\"></span>e bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> App<span class=\"__2 _275\"></span>ly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g thes<span class=\"__2 _275\"></span>e tech<span class=\"__2 _275\"></span>niq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s, n<span class=\"__2 _275\"></span>o im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>rge arose in 2023 (2022<span class=\"__2 _275\"></span>: ni<span class=\"__2 _275\"></span>l).<span class=\"__2 _2cc\"> </span> SE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>ITIVIT<span class=\"__2 _275\"></span>Y ANAL<span class=\"__2 _277\"></span>YSIS<span class=\"__2 _2cc\"> </span>Se<span class=\"__2 _275\"></span>nsiti<span class=\"__2 _275\"></span>vit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lysi<span class=\"__2 _275\"></span>s was pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d by inc<span class=\"__2 _275\"></span>reasi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unt rate by 1%, reduci<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e lo<span class=\"__2 _275\"></span>ng-<span class=\"__2 _276\"></span>term growth rate by 0.3% and<span class=\"__2 _2cc\"> </span> de<span class=\"__2 _275\"></span>creas<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g cas<span class=\"__2 _275\"></span>h \ufb02ows by 10% wh<span class=\"__2 _275\"></span>ich res<span class=\"__2 _275\"></span>ulted in a<span class=\"__2 _275\"></span>n excess in th<span class=\"__2 _275\"></span>e recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt of al<span class=\"__2 _275\"></span>l 32 CGUs over th<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>r car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt<span class=\"__2 _2cc\"> </span> un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r ea<span class=\"__2 _275\"></span>ch ap<span class=\"__2 _275\"></span>proa<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>. Ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt be<span class=\"__2 _275\"></span>lieves th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>ny reason<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e in a<span class=\"__2 _275\"></span>ny of the key assum<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s wou<span class=\"__2 _275\"></span>ld n<span class=\"__2 _275\"></span>ot cau<span class=\"__2 _275\"></span>se the<span class=\"__2 _275\"></span> carr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g val<span class=\"__2 _275\"></span>ue of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill to exceed th<span class=\"__2 _275\"></span>e recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt.<span class=\"__2 _2cc\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "3.4  EQUITY ACCOUNTED INVESTMENTS Equity accounted investments represent the Group\u2019s interests in certain entities where we exercise signi\ufb01cant in\ufb02uence and  generally have an equity holding of up to 50%. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 At 1 April 26,843 27,134 Share of (loss)/pro\ufb01t after tax (692) 314 Acquisition of equity accounted investments (note 5.2) 18,909 -  Disposals - (935) Exchange and other 2,729 330 At 31 March 47,789 26,843 Investments in associates at 31 March 2023 include goodwill and intangible assets of \u00a331.701 million (2022: \u00a319.107 million). Summarised \ufb01nancial information for the Group\u2019s share of its investment in associates which are accounted for using the equity  method is as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Non-current assets 59,570 34,999 Current assets 13,979 8,174 Non-current liabilities (6,855) (1,468) Current liabilities (18,905) (14,862) 47,789 26,843 Details of the Group\u2019s principal associates are included in the Group Directory on page 232. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "3.5 INVENTORIES Inventories represent assets that we intend to convert or sell in order to generate revenue in the short term. The Group\u2019s  inventory consists primarily of \ufb01nished goods, net of an allowance for obsolescence. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Raw materials 73,626 66,258 Work in progress 6,003 5,844 Finished goods 1,113,174 1,061,564 1,192,803 1,133,666 Write-downs of inventories recognised as an expense within cost of sales amounted to \u00a316.385 million (2022: \u00a321.523 million) and arose in the normal course of activities. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "3.6  TRADE AND OTHER RECEIVABLES Trade and other receivables mainly consist of amounts owed to the Group by customers, net of an allowance for bad and  doubtful debts, together with prepayments and accrued income. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Trade receivables 1,939,528 2,086,578 Allowance for impairment of trade receivables (73,310) (54,929) Prepayments and accrued income  296,352 313,648 Value-added tax recoverable 24,800 43,711 Other debtors 124,899 119,605 2,312,269 2,508,613 Information about the Group\u2019s exposure to credit and market risks, and impairment losses for trade receivables is included in  note 5.7. The aged analysis of these balances is as follows: Gross trade receivables Trade receivables net  of allowance for impairment 2023  \u00a3\u2019000 2022  \u00a3\u2019000 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Not overdue 1,601,048 1,760,825 1,590,852 1,755,430 Less than 1 month overdue 193,373 194,240 186,806 188,461 1 \u2013 3 months overdue 83,377 71,294 70,768 66,269 3 \u2013 6 months overdue 28,985 26,625 16,496 19,893 Over 6 months overdue 32,745 33,594 1,296 1,596 1,939,528 2,086,578 1,866,218 2,031,649 The movement in the allowance for impairment of trade receivables during the year is as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 At 1 April 54,929 40,360 Allowance for impairment recognised in the year 23,808 17,556 Subsequent recovery of amounts previously provided for (480) (832) Amounts written off during the year (10,525) (5,884) Arising on acquisition 4,199 3,619 Exchange  1,379 110 At 31 March 73,310 54,929 The allowance for impairment mainly relates to trade and other receivables balances which are over six months overdue. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "3.7  TRADE AND OTHER PAYABLES The Group\u2019s trade and other payables mainly consist of amounts we owe to our suppliers that have been either invoiced or  accrued and are due to be settled within 12 months.  2023  \u00a3\u2019000 2022  \u00a3\u2019000 Trade payables 2,170,896 2,402,935 Other creditors and accruals  927,423 895,758 PAYE and National Insurance or equivalent 23,192 23,425 Value-added tax 108,633 113,740 Government grants (note 3.18) 31 16 Interest payable 25,231 13,981 Amounts due in respect of property, plant and equipment 24,492 18,850 3,279,898 3,468,705 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "3.8  MOVEMENT IN WORKING CAPITAL Working capital represents the net of inventories, trade and other receivables and trade and other payables. This note details the overall movement in the year under each of these headings. Inventories  \u00a3\u2019000 Trade  and other  receivables  \u00a3\u2019000 Trade  and other  payables  \u00a3\u2019000 Total  \u00a3\u2019000 Year ended 31 March 2023 At 1 April 2022 1,133,666 2,508,613 (3,468,705) 173,574 Translation adjustment 35,926 49,742 (56,251) 29,417 Arising on acquisition (note 5.2) 53,329 36,760 (65,775) 24,314 Exceptional items, interest accruals, capital accruals and other \u2013 378 (16,460) (16,082) (Decrease)/increase in working capital (note 5.3) (30,118) (283,224) 327,293 13,951 At 31 March 2023 1,192,803 2,312,269 (3,279,898) 225,174 Year ended 31 March 2022 At 1 April 2021 685,950 1,689,372 (2,604,177) (228,855) Translation adjustment 15,299 4,383 (2,471) 17,211 Arising on acquisition (note 5.2) 254,522 200,443 (229,336) 225,629 Exceptional items, interest accruals, capital accruals and other \u2013 155 (9,292) (9,137) Increase/(decrease) in working capital (note 5.3) 177,895 614,260 (623,429) 168,726 At 31 March 2022 1,133,666 2,508,613 (3,468,705) 173,574 ",
   "dimensions": {
    "concept": "dccplc:DisclosureOfMovementInWorkingCapital",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "3.9  CASH AND CASH EQUIVALENTS The majority of the Group\u2019s cash and cash equivalents are held in current accounts and deposit accounts with maturities of  up to three months. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Cash at bank and in hand 603,699 904,036 Short-term deposits 818,050 490,236 1,421,749 1,394,272 Cash at bank earns interest at \ufb02oating rates based on daily bank deposit rates. The short-term deposits, which include bank and money market deposits, are for periods up to three months and earn interest at the respective short-term deposit rates.  Cash and cash equivalents include the following for the purposes of the Group Cash Flow Statement: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Cash and short-term deposits 1,421,749 1,394,272 Bank overdrafts (50,543) (67,668) 1,371,206 1,326,604 Bank overdrafts are included within current borrowings (note 3.11) in the Group Balance Sheet. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "3.10  DERIVATIVE FINANCIAL INSTRUMENTS Derivatives are \ufb01nancial instruments that derive their value from the price of underlying items such as interest rates, foreign  exchange rates, commodities or other indices. This note details the derivative \ufb01nancial instruments used by the Group to  hedge certain risk exposures arising from operational, \ufb01nancing and investment activities. These derivatives are held at  fair value. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Non-current assets Cross currency interest rate swaps \u2013 fair value hedges 38,528 72,122 Cross currency interest rate swaps \u2013 cash \ufb02ow hedges 49,615 38,606 Interest rate swaps \u2013 fair value hedges \u2013 1,737 Commodity forward contracts \u2013 cash \ufb02ow hedges 1,056 6,113 89,199 118,578 Current assets Cross currency interest rate swaps \u2013 fair value hedges 44,458 \u2013 Cross currency interest rate swaps \u2013 cash \ufb02ow hedges 2,574 \u2013 Currency swaps \u2013 not designated as hedges 880 554 Foreign exchange forward contracts \u2013 cash \ufb02ow hedges 502 765 Foreign exchange forward contracts \u2013 not designated as hedges 14 19 Commodity forward contracts \u2013 cash \ufb02ow hedges 4,705 94,152 Commodity forward contracts \u2013 not designated as hedges 6,125 11,871 59,258 107,361 Total assets 148,457 225,939 Non-current liabilities Interest rate swaps \u2013 fair value hedges (35,451) (8,398) Commodity forward contracts \u2013 cash \ufb02ow hedges (5,134) (1,932) (40,585) (10,330) Current liabilities Currency swaps \u2013 not designated as hedges (517) (558) Foreign exchange forward contracts \u2013 cash \ufb02ow hedges (1,063) (1,094) Foreign exchange forward contracts \u2013 not designated as hedges (16) (49) Commodity forward contracts \u2013 cash \ufb02ow hedges (34,505) (6,101) Commodity forward contracts \u2013 not designated as hedges (6,240) (20,832) (42,341) (28,634) Total liabilities (82,926) (38,964) Net asset arising on derivative \ufb01nancial instruments 65,531 186,975 The full fair value of a hedging derivative is classi\ufb01ed as a non-current asset or non-current liability if the remaining maturity of the hedged item is more than 12 months and as a current asset or current liability if the maturity of the hedged item is less than  12 months. INTEREST RATE SWAPS The notional principal amounts of the outstanding interest rate swap contracts designated as fair value hedges under IAS 39 at 31 March 2023 total \u00a3192.5 million and \u20ac260.0 million. At 31 March 2023, the \ufb01xed interest rates vary from 1.96% to 4.49% and the \ufb02oating rates are based on sterling SONIA and EURIBOR. CROSS CURRENCY INTEREST RATE SWAPS The Group utilises cross currency interest rate swaps to swap \ufb01xed rate US dollar denominated debt of $554.0 million into  \ufb02oating rate sterling debt of \u00a3128.662 million and \ufb02oating rate euro debt of \u20ac263.839 million, which are based on sterling SONIA  and EURIBOR respectively. At 31 March 2023 the \ufb01xed interest rates vary from 4.04% to 4.53%. These swaps are designated as fair value hedges under IAS 39. The Group utilises cross currency interest rate swaps to swap \ufb01xed rate US dollar denominated debt of $317.0 million into \ufb01xed  rate sterling debt of \u00a361.189 million and \ufb01xed rate euro debt of \u20ac163.045 million. At 31 March 2023 the \ufb01xed US dollar interest rates  vary from 4.04% to 4.98% and the average swapped \ufb01xed rates for sterling and euro were 4.47% and 3.74% respectively. These  swaps are designated as cash \ufb02ow hedges under IAS 39. CURRENCY SWAPS During the year ended 31 March 2023, the Group entered into currency swaps to manage currency risk related to the funding of  certain acquisitions. The principal amounts of outstanding currency swaps at 31 March 2023 total \u00a350.033 million (2022: \u00a3180.570 million).  FORWARD FOREIGN EXCHANGE CONTRACTS The notional principal amounts of outstanding forward foreign exchange contracts at 31 March 2023 total \u00a3114.686 million (2022: \u00a3142.703 million). Gains and losses recognised in the cash \ufb02ow hedge reserve in equity (note 4.2) at 31 March 2023 on forward  foreign exchange contracts designated as cash \ufb02ow hedges under IAS 39 will be released to the Income Statement at various  dates up to 12 months after the reporting date. COMMODITY PRICE FORWARD CONTRACTS The notional principal amounts of outstanding forward commodity contracts at 31 March 2023 total \u00a3498.587 million (2022:  \u00a3267.184 million). Gains and losses recognised in the cash \ufb02ow hedge reserve in equity (note 4.2) at 31 March 2023 on forward  commodity contracts designated as cash \ufb02ow hedges under IAS 39 will be released to the Income Statement at various dates  up to 5 years after the reporting date. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "3.11  BORROWINGS AND LEASE CREDITORS The Group utilises long-term debt funding together with committed credit lines with our relationship banks. We use  derivatives to manage risks associated with interest rates and foreign exchange. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Non-current Unsecured Notes  1,898,591 1,544,822 Bank borrowings 35,168 388,660 Total borrowings 1,933,759 1,933,482 Lease creditors (note 3.12) 275,388 273,164 Total non-current borrowings and lease creditors 2,209,147 2,206,646 Current Unsecured Notes  270,313 \u2013 Bank borrowings 50,543 67,668 Total borrowings 320,856 67,668 Lease creditors (note 3.12) 71,158 63,538 Total current borrowings and lease creditors 392,014 131,206 Total borrowings and lease creditors 2,601,161 2,337,852 The maturity of non-current borrowings is as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Between 1 and 2 years 390,882 310,955 Between 2 and 5 years 754,802 1,111,059 Over 5 years 1,063,463 784,632 2,209,147 2,206,646 BANK BORROWINGS Interest on bank borrowings is at \ufb02oating rates set in advance for periods ranging from overnight to six months by reference to  inter-bank interest rates (EURIBOR, sterling SONIA and US$ SOFR) and consequently fair value approximates carrying amounts. The Group has a \u00a3800 million \ufb01ve-year committed revolving credit facility with ten relationship banks: Barclays, BNP Paribas,  Danske Bank, HSBC, ING, J.P. Morgan, National Westminster Bank, Bank of Ireland, Citibank and Toronto Dominion. The facility  matures in March 2027 and \u00a3765 million remained undrawn at 31 March 2023. The drawing at that date was at a \ufb02oating rate of  3.54%. The Group had various other uncommitted bank facilities available at 31 March 2023. UNSECURED NOTES  The Group\u2019s Unsecured Notes which fall due between 2023 and 2034 are comprised of \ufb01xed rate debt of US$446.0 million  issued in 2013 and maturing in 2023 and 2025 (the \u20182023/25 Notes\u2019), \ufb01xed rate debt of US$425.0 million, \u20ac45.0 million and \u00a365.0 million issued in 2014 and maturing in 2024, 2026 and 2029 (the \u20182024/26/29 Notes\u2019), \ufb01xed rate debt of \u00a3127.5 million and  \u20ac215.0 million issued in September 2017 and maturing in 2027 and 2029 (the \u20182027/29 Notes\u2019), \ufb02oating rate debt of \u20ac145.0 million issued in September 2017 and maturing in 2024, 2027 and 2029 (the \u20182024/27/29 Notes\u2019), \ufb01xed rate debt of US$350.0 million and  \u20ac100.0 million issued in April 2019 and maturing in 2026, 2029, 2031 and 2034 (the \u20182026/29/31/34 Notes\u2019), \ufb01xed rate debt of  US$563.5 million and \u00a350.0 million issued in December 2022 and maturing in 2028, 2030, and 2032 (the \u20182028/30/32 Notes\u2019), and  \ufb02oating rate debt of US$100.0 million issued in December 2022 and maturing in 2028 and 2032 (the \u20182028/32 Notes\u2019).  Of the 2023/25 Notes denominated in US dollars, $176.0 million has been swapped (using cross currency interest rate swaps  designated as fair value hedges under IAS 39) from \ufb01xed US$ to \ufb02oating euro rates, repricing quarterly based on EURIBOR,  $140.0 million has been swapped (using cross currency interest rate swaps designated as fair value hedges under IAS 39) from  \ufb01xed US$ to \ufb02oating sterling rates, repricing quarterly based on sterling SONIA, $85.0 million has been swapped (using cross  currency interest rate swaps designated as cash \ufb02ow hedges under IAS 39) from \ufb01xed US$ to \ufb01xed euro rates and $45.0 million has been swapped (using cross currency interest rate swaps designated as cash \ufb02ow hedges under IAS 39) from \ufb01xed US$ to  \ufb01xed sterling rates. Of the 2024/26/29 Notes denominated in US dollars, $178.0 million has been swapped (using cross currency interest rate swaps  designated as fair value hedges under IAS 39) from \ufb01xed US$ to \ufb02oating euro rates, repricing quarterly based on EURIBOR,  $60.0 million has been swapped (using cross currency interest rate swaps designated as fair value hedges under IAS 39) from  \ufb01xed US$ to \ufb02oating sterling rates, repricing quarterly based on sterling SONIA, $135.0 million has been swapped (using cross  currency interest rate swaps designated as cash \ufb02ow hedges under IAS 39) from \ufb01xed US$ to \ufb01xed euro rates, $52.0 million has been swapped (using cross currency interest rate swaps designated as cash \ufb02ow hedges under IAS 39) from \ufb01xed US$ to \ufb01xed  sterling rates. The 2024/26/29 Notes denominated in euro have been swapped (using interest rate swaps designated as fair  value hedges under IAS 39) from \ufb01xed euro to \ufb02oating euro rates, repricing quarterly based on EURIBOR. The 2024/26/29 Notes  denominated in sterling have been swapped (using interest rate swaps designated as fair value hedges under IAS 39) from  \ufb01xed sterling to \ufb02oating sterling rates, repricing quarterly based on sterling SONIA. The 2027/29 Notes denominated in sterling have been swapped (using interest rate swaps designated as fair value hedges  under IAS 39) to \ufb02oating sterling rates, repricing half yearly based on sterling SONIA. The 2027/29 Notes denominated in euro  have been swapped (using interest rate swaps designated as fair value hedges under IAS 39) to \ufb02oating euro rates, repricing half yearly based on EURIBOR.  The 2024/27/29 Notes are at \ufb02oating euro rates, repricing half yearly based on EURIBOR. The 2026/29/31/34 Notes and 2028/30/32 Notes have not been swapped.  The 2028/32 Notes are at \ufb02oating US rates, repricing quarterly based on SOFR.  The maturity and interest pro\ufb01le of the Unsecured Notes is as follows: 2023 2022 Average maturity 5 years 4.7 years Average \ufb01xed interest rates*: \u2013 US$ denominated 4.95% 4.45% \u2013 sterling denominated 4.04% 3.34% \u2013 euro denominated 2.26% 2.26% Average \ufb02oating rate including swaps: \u2013 US$ denominated 6.84% - \u2013 sterling denominated  5.68% 2.34% \u2013 euro denominated 4.55% 1.04% ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "3.13  ANALYSIS OF NET DEBT Net debt is a key metric of the Group and represents cash and cash equivalents less borrowings, derivative \ufb01nancial  instruments and lease creditors. RECONCILIATION OF OPENING TO CLOSING NET DEBT The reconciliation of opening to closing net debt for the year ended 31 March 2023 is as follows: Fair value adjustment At 1 April  2022  \u00a3\u2019000 Cash/debt  movements  \u00a3\u2019000 Income  Statement  \u00a3\u2019000 Cash Flow  Hedge Reserve  \u00a3\u2019000 Translation  adjustment  \u00a3\u2019000 At 31 March  2023  \u00a3\u2019000 Cash and short-term deposits 1,394,272 8,488 \u2013 \u2013 18,989 1,421,749 Overdrafts (67,668) 16,738 \u2013 \u2013 387 (50,543) 1,326,604 25,226 \u2013 \u2013 19,376 1,371,206 Bank loans and loan notes (388,660) 393,469 \u2013 \u2013 (39,977) (35,168) Unsecured Notes  (1,544,822) (603,054) 18,818 \u2013 (39,846) (2,168,904) Derivative \ufb01nancial instruments (net) 186,975 55,095 (17,926) (160,528) 1,915 65,531 Group net debt (excl. lease creditors) (419,903) (129,264) 892 (160,528) (58,532) (767,335) Lease creditors (336,702) (5,246) \u2013 \u2013 (4,598) (346,546) Group net debt (incl. lease creditors) (756,605) (134,510) 892 (160,528) (63,130) (1,113,881) The reconciliation of opening to closing net debt for the year ended 31 March 2022 is as follows: Fair value adjustment At 1 April  2021  \u00a3\u2019000 Cash/debt  movements  \u00a3\u2019000 Income  Statement  \u00a3\u2019000 Cash Flow  Hedge Reserve  \u00a3\u2019000 Translation  adjustment  \u00a3\u2019000 At 31 March  2022  \u00a3\u2019000 Cash and short-term deposits 1,786,556 (396,266) \u2013 \u2013 3,982 1,394,272 Overdrafts (69,660) 2,096 \u2013 \u2013 (104) (67,668) 1,716,896 (394,170) \u2013 \u2013 3,878 1,326,604 Bank loans and loan notes \u2013 (372,426) \u2013 \u2013 (16,234) (388,660) Unsecured Notes  (1,703,199) 149,182 29,633 \u2013 (20,438) (1,544,822) Derivative \ufb01nancial instruments (net) 151,357 (36,999) (28,441) 101,198 (140) 186,975 Group net cash/(debt) (excl. lease creditors) 165,054 (654,413) 1,192 101,198 (32,934) (419,903) Lease creditors (315,224) (20,544) \u2013 \u2013 (934) (336,702) Group net debt (incl. lease creditors) (150,170) (674,957) 1,192 101,198 (33,868) (756,605) CURRENCY PROFILE The currency pro\ufb01le of net debt at 31 March 2023 and 31 March 2022 is as follows: Cash and cash  equivalents \u00a3\u2019000 Borrowings and lease creditors* \u00a3\u2019000 Derivatives  \u00a3\u2019000 Total \u00a3\u2019000 As at 31 March 2023 Euro 487,858 (1,060,933) 47,553 (525,522) Sterling 489,610 (617,578) 23,865 (104,103) US dollar 238,074 (867,067) (3,857) (632,850) Danish krone 79,800 (13,024) (2,029) 64,747 Swedish krona 57,536 (13,644) \u2013 43,892 Norwegian krone 33,250 (19,046) (3) 14,203 Hong Kong dollar 21,107 (4,911) \u2013 16,196 Other 14,514 (4,958) \u2013 9,556 At 31 March 2023 1,421,749 (2,601,161) 65,531 (1,113,881) As at 31 March 2022 Euro 364,412 (1,012,373) 114,766 (533,195) Sterling 594,877 (592,309) 77,238 79,806 US dollar 131,206 (681,565) 5,339 (545,020) Danish krone 162,805 (10,033) (10,353) 142,419 Swedish krona 71,293 (16,753) \u2013 54,540 Norwegian krone 38,004 (16,766) (15) 21,223 Hong Kong dollar 15,574 (2,694) \u2013 12,880 Other 16,101 (5,359) \u2013 10,742 At 31 March 2022 1,394,272 (2,337,852) 186,975 (756,605) * Euro, sterling and US dollar borrowings re\ufb02ect the cross currency interest rate swaps referred to in note 3.10. INTEREST RATE PROFILE Cash and cash equivalents at 31 March 2023 and 31 March 2022 have maturity periods up to three months (note 3.9). Bank borrowings are at \ufb02oating interest rates for periods up to six months while the Group\u2019s Unsecured Notes due 2023 to 2034  comprises debt swapped to a combination of \ufb01xed rates and \ufb02oating rates which reset on a quarterly and semi-annual basis, and debt which has not been swapped. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "3.14  DEFERRED INCOME TAX Deferred tax is an accounting adjustment to provide for tax that is expected to arise in the future as a result of differences  in the accounting and tax bases of assets and liabilities. The following is an analysis of the movement in the major categories of deferred tax liabilities/(assets) recognised by the Group  for the year ended 31 March 2023: Property,  plant and  equipment  \u00a3\u2019000 Intangible  assets  \u00a3\u2019000 Tax losses  and credits  \u00a3\u2019000 Retirement  bene\ufb01t  obligations  \u00a3\u2019000 Derivative \ufb01nancial  instruments \u00a3\u2019000 Short-term  temporary differences  and other  \u00a3\u2019000 Total   \u00a3\u2019000 At 1 April 2022 34,372 183,893 (11,387) 538 18,924 (21,038) 205,302 Consolidated Income Statement 2,445 (24,032) 89 321 181 (2,901) (23,897) Recognised in Other Comprehensive Income \u2013 \u2013 \u2013 800 (30,374) \u2013 (29,574) Arising on acquisition (note 5.2) (208) 38,465 \u2013 \u2013 \u2013 (2,436) 35,821 Exchange differences and other 371 7,646 (462) (8) \u2013 (629) 6,918 At 31 March 2023 36,980 205,972 (11,760) 1,651 (11,269) (27,004) 194,570 Analysed as: Deferred tax asset (5,298) (234) (11,785) (1,245) (11,269) (39,222) (69,053) Deferred tax liability 42,278 206,206 25 2,896 \u2013 12,218 263,623 36,980 205,972 (11,760) 1,651 (11,269) (27,004) 194,570 The following is an analysis of the movement in the major categories of deferred tax liabilities/(assets) recognised by the Group  for the year ended 31 March 2022: Property,  plant and  equipment  \u00a3\u2019000 Intangible  assets  \u00a3\u2019000 Tax losses  and credits  \u00a3\u2019000 Retirement  bene\ufb01t  obligations  \u00a3\u2019000 Derivative  \ufb01nancial  instruments \u00a3\u2019000 Short-term temporary differences  and other  \u00a3\u2019000 Total  \u00a3\u2019000 At 1 April 2021 28,452 132,420 (902) 554 2,561 (10,571) 152,514 Consolidated Income Statement 4,333 (15,185) 707 469 225 (4,389) (13,840) Recognised in Other Comprehensive Income \u2013 \u2013 \u2013 (207) 16,138 (3) 15,928 Arising on acquisition (note 5.2) 1,603 64,648 (10,740) (285) \u2013 (6,176) 49,050 Exchange differences and other (16) 2,010 (452) 6 \u2013 101 1,650 At 31 March 2022 34,372 183,893 (11,387) 538 18,924 (21,038) 205,302 Analysed as: Deferred tax asset (5,630) (71) (11,387) (2,238) \u2013 (35,168) (54,494) Deferred tax liability 40,002 183,964 \u2013 2,776 18,924 14,130 259,796 34,372 183,893 (11,387) 538 18,924 (21,038) 205,302 Deferred tax assets and liabilities require management judgement in determining the amounts to be recognised. In particular,  signi\ufb01cant judgement is used when assessing the extent to which deferred tax assets should be recognised, with consideration  given to the timing and level of future taxable income in the relevant jurisdiction. The majority of the deferred tax asset at  31 March 2023 of \u00a369.053 million is expected to be settled/recovered more than 12 months after the reporting date. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against  current tax liabilities and when the deferred income taxes relate to the same \ufb01scal authority. Deferred income tax has not been recognised for withholding and other taxes that may be payable on the unremitted earnings of certain subsidiaries and equity accounted investments as the timing of the reversal of these temporary differences is controlled by the Group and it is  probable that these temporary differences will not reverse in the foreseeable future. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "3.15  POST-EMPLOYMENT BENEFIT OBLIGATIONS The Group operates a number of de\ufb01ned bene\ufb01t and de\ufb01ned contribution pension schemes for our employees. All of the Group\u2019s de\ufb01ned bene\ufb01t pension schemes are closed to new members. The Group operates de\ufb01ned bene\ufb01t and de\ufb01ned contribution schemes. The pension scheme assets are held in separate  trustee administered funds. The Group operates \ufb01ve de\ufb01ned bene\ufb01t pension schemes in the Republic of Ireland (\u2018ROI\u2019), four in the UK and four in Germany. The projected unit credit method has been employed in determining the present value of the de\ufb01ned bene\ufb01t obligation arising,  the related current service cost and, where applicable, past service cost. Full actuarial valuations were carried out between 1 January 2019 and 1 May 2022. In general, actuarial valuations are not  available for public inspection, although the results of valuations are advised to the members of the various pension schemes.  Actuarial valuations have been updated to 31 March 2023 for IAS 19 by a quali\ufb01ed actuary.  The schemes expose the Group to a number of risks, the most signi\ufb01cant of which are as follows: DISCOUNT RATES The calculation of the present value of the de\ufb01ned bene\ufb01t obligation is sensitive to changes in the discount rate. The discount  rate is based on the interest yield at the reporting date on high-quality corporate bonds of a currency and term consistent with  the currency and term of the post-employment bene\ufb01t obligation. Changes in the discount rate can lead to volatility in the  Group\u2019s Balance Sheet, Income Statement and Statement of Comprehensive Income. ASSET VOLATILITY The scheme assets are reported at fair value using bid prices where relevant. The majority of the Group\u2019s scheme assets  comprise of bonds. A decrease in corporate bond yields will increase the value of the Group\u2019s bond holdings although this will  be partially offset by an increase in the value of the scheme\u2019s liabilities. The Group also holds a signi\ufb01cant proportion of equities  which are expected to outperform corporate bonds in the long-term while providing some volatility and risk in the short term.  External consultants periodically conduct investment reviews to determine the most appropriate asset allocation, taking account of asset valuations, funding requirements, liability duration and the achievement of appropriate returns. INFLATION RISK The majority of the Group\u2019s de\ufb01ned bene\ufb01t obligations are linked to in\ufb02ation and higher in\ufb02ation will lead to higher scheme  liabilities although caps are in place to protect the schemes against extreme in\ufb02ation. MORTALITY RISK The present value of the de\ufb01ned bene\ufb01t obligation is calculated by reference to the best estimate of the mortality of plan  participants. An increase in the life expectancy of the plan participants will increase the de\ufb01ned bene\ufb01t obligation. The principal actuarial assumptions used were as follows: 2023 2022 Republic of Ireland schemes Rate of increase in salaries n/a* n/a* Rate of increase in pensions in payment 1.25% \u2013 2.60% 1.25% \u2013 2.60% Discount rate 4.10% 2.10% In\ufb02ation assumption 2.60% 2.60% UK schemes Rate of increase in salaries 0.00% \u2013 3.30% 0.00% \u2013 3.60% Rate of increase in pensions in payment 1.65% \u2013 4.00% 1.80% \u2013 4.00% Discount rate 4.85% 2.75% In\ufb02ation assumption 3.30% 3.60% German schemes Rate of increase in salaries 3.60% 3.60% Rate of increase in pensions in payment 2.60% 2.60% Discount rate 4.10% 2.10% In\ufb02ation assumption 2.60% 2.60% * There is no future service accrual for the Irish schemes. The post-retirement mortality assumptions employed in determining the present value of scheme liabilities under IAS 19 are set  based on advice from published statistics and experience in the relevant geographic regions and are in accordance with the  underlying funding valuations. The mortality assumptions disclosed for \u2018current retirees\u2019 relate to assumptions based on longevity, in years, following retirement  at the balance sheet date, with \u2018future retirees\u2019 being that relating to an employee retiring in 25 years\u2019 time. The mortality  assumptions are as follows: 2023  Years 2022  Years Current retirees Male 23.3 23.3 Female 25.4 25.3 Future retirees Male 25.7 25.6 Female 27.7 27.6 The Group does not operate any post-employment medical bene\ufb01t schemes. The net pension asset recognised in the Balance Sheet is analysed as follows: 2023 ROI  \u00a3\u2019000 UK  \u00a3\u2019000 Germany  \u00a3\u2019000 Total  \u00a3\u2019000 Equities 9,747 1,431 \u2013 11,178 Bonds 33,641 13,395 \u2013 47,036 Property 33 \u2013 \u2013 33 Investment funds 1,974 \u2013 \u2013 1,974 Cash 1,986 2,428 934 5,348 Total fair value at 31 March 2023 47,381 17,254 934 65,569 Present value of scheme liabilities (33,675) (11,447) (8,726) (53,848) Net pension asset/(liability) at 31 March 2023 13,706 5,807 (7,792) 11,721 2022 ROI  \u00a3\u2019000 UK  \u00a3\u2019000 Germany  \u00a3\u2019000 Total  \u00a3\u2019000 Equities 11,494 1,546 \u2013 13,040 Bonds 37,835 15,233 \u2013 53,068 Property 31 \u2013 \u2013 31 Investment funds 2,734 12,323 \u2013 15,057 Cash 4,771 720 876 6,367 Total fair value at 31 March 2022 56,865 29,822 876 87,563 Present value of scheme liabilities (44,147) (24,406) (11,265) (79,818) Net pension asset/(liability) at 31 March 2022 12,718 5,416 (10,389) 7,745 The amounts recognised in the Group Income Statement in respect of de\ufb01ned bene\ufb01t pension schemes are as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Current service cost  (328) (263) Administration expenses (111) (55) Total, included in employee bene\ufb01t expense (note 2.4) (439) (318) Interest cost on scheme liabilities (1,823) (1,391) Interest income on scheme assets 2,021 1,552 Net interest income, included in net \ufb01nance costs (note 2.7) 198 161 Based on the assumptions employed for the valuation of assets and liabilities at 31 March 2023, the net charge in the Group Income Statement in the year ending 31 March 2024 is expected to be broadly in line with the current year \ufb01gures. Remeasurements recognised in Other Comprehensive Income are as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Return on scheme assets excluding interest income (17,830) (1,753) Experience variations (1,867) (900) Actuarial gain from changes in demographic assumptions \u2013 441 Actuarial gain from changes in \ufb01nancial assumptions 22,508 1,464 Total, included in Other Comprehensive Income 2,811 (748) Cumulatively since transition to IFRS on 1 April 2004, \u00a346.050 million has been recognised as a charge in the Group Statement  of Comprehensive Income. The movement in the fair value of plan assets is as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 At 1 April 87,563 90,200 Interest income on scheme assets 2,021 1,552 Remeasurements: \u2013 return on scheme assets excluding interest income (17,830) (1,753) Contributions by employers 1,231 643 Contributions by members 45 40 Administration expenses (111) (55) Bene\ufb01t and settlement payments (9,394) (2,649) Exchange  2,044 (415) At 31 March 65,569 87,563 The actual return on plan assets was a loss of \u00a315.809 million (2022: loss of \u00a30.201 million). The movement in the present value of de\ufb01ned bene\ufb01t obligations is as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 At 1 April 79,818 82,176 Current service cost  328 263 Interest cost 1,823 1,391 Remeasurements: \u2013 experience variations 1,867 900 \u2013 actuarial gain from changes in demographic assumptions \u2013 (441) \u2013 actuarial gain from changes in \ufb01nancial assumptions (22,508) (1,464) Contributions by members 45 40 Bene\ufb01t and settlement payments (9,394) (2,649) Exchange 1,869 (398) At 31 March 53,848 79,818 The weighted average duration of the de\ufb01ned bene\ufb01t obligation at 31 March 2023 was 14.5 years (2022: 17.7 years). Employer contributions for the forthcoming \ufb01nancial year are estimated at \u00a30.5 million. The difference between the actual  employer contributions paid in the current year of \u00a31.2 million and the expectation of \u00a30.5 million included in the 2022 Annual Report was primarily due to the timing of contributions in certain of the Group\u2019s pension schemes which could not have been  anticipated at the time of preparation of the 2022 \ufb01nancial statements. SENSITIVITY ANALYSIS FOR PRINCIPAL ASSUMPTIONS USED TO MEASURE SCHEME LIABILITIES There are inherent uncertainties surrounding the \ufb01nancial assumptions adopted in calculating the actuarial valuation of the Group\u2019s de\ufb01ned bene\ufb01t pension schemes. The following table analyses, for the Group\u2019s Irish, UK and German pension schemes,  the estimated impact on plan liabilities resulting from changes to key actuarial assumptions, whilst holding all other  assumptions constant.  Assumption Change in assumption Impact on Irish plan liabilities Impact on UK plan liabilities  Impact on German plan liabilities  Discount rate Increase/decrease by 0.25% Decrease/increase by 3.5% Decrease/increase by 4.0% Decrease/increase by 3.5% Price in\ufb02ation Increase/decrease by 0.25% Increase/decrease by 1.8% Increase/decrease by 2.9% Increase/decrease by 2.5% Mortality Increase/decrease by 1 year Increase/decrease by 3.0% Increase/decrease by 3.0% Increase/decrease by 3.2% SPLIT OF SCHEME ASSETS Republic of Ireland UK Germany Total 2023  \u00a3\u2019000 2022  \u00a3\u2019000 2023  \u00a3\u2019000 2022  \u00a3\u2019000 2023  \u00a3\u2019000 2022  \u00a3\u2019000 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Investments quoted in active markets: Equity instruments: \u2013 developed markets 9,225 11,266 1,431 1,546 \u2013 \u2013 10,656 12,812 \u2013 emerging markets 522 228 \u2013 \u2013 \u2013 \u2013 522 228 Debt instruments: \u2013 non government debt instruments 3,574 3,646 2,950 4,387 \u2013 \u2013 6,524 8,033 \u2013 government debt instruments 30,067 34,189 10,445 10,846 \u2013 \u2013 40,512 45,035 Investment funds 1,974 2,734 \u2013 12,323 \u2013 \u2013 1,974 15,057 Cash and cash equivalents 1,986 4,771 2,428 720 934 876 5,348 6,367 Unquoted investments: Property 33 31 \u2013 \u2013 \u2013 \u2013 33 31 47,381 56,865 17,254 29,822 934 876 65,569 87,563 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "3.16  ACQUISITION RELATED LIABILITIES Acquisition related liabilities arising on business combinations comprise debt like items and contingent consideration. Contingent consideration arises when a portion of the purchase price is deferred into the future and represents the fair value of the estimate of amounts payable to acquire the remaining shareholding. The Group\u2019s acquisition related liabilities of \u00a3127.393 million (2022: \u00a396.252 million) as stated on the Balance Sheet are payable as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Within one year 41,221 23,602 Between one and two years 28,903 25,368 Between two and \ufb01ve years 57,269 47,282 127,393 96,252 Analysed as: Non-current liabilities 86,172 72,650 Current liabilities 41,221 23,602 127,393 96,252 The currency pro\ufb01le of the Group\u2019s acquisition related liabilities, which are stated at fair value, is as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Euro 82,816 49,037 Sterling 20,675 7,048 US dollar 16,303 33,351 Hong Kong dollar 6,594 6,345 Other 1,005 471 127,393 96,252 The movement in the Group\u2019s acquisition related liabilities is as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 At 1 April 96,252 84,402 Arising on acquisition (note 5.2) 46,654 47,381 Unwinding of discount applicable to acquisition related liabilities (note 2.7) 2,264 969 Adjustments to contingent consideration (adjustment to goodwill) (note 3.3) (8,508) (362) Adjustments to contingent consideration (recognised in the Income Statement) (note 2.6) 8,523 19,864 Paid during the year (21,987) (52,006) Exchange and other 4,195 (3,996) At 31 March 127,393 96,252 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "3.17  PROVISIONS FOR LIABILITIES A provision is recorded when an obligation exists, resulting from a past event and it is probable that cash will be paid to  settle it but there is uncertainty over either the amount or timing of the out\ufb02ow. The main provisions held by the Group are in  relation to reorganisation programmes, environmental obligations, cylinder and tank deposits and insurance liabilities. The reconciliation of the movement in provisions for liabilities for the year ended 31 March 2023 is as follows: Rationalisation, restructuring  and  redundancy  \u00a3\u2019000 Environmental  and  remediation  \u00a3\u2019000 Cylinder and  tank deposits  \u00a3\u2019000 Insurance  and other  \u00a3\u2019000 Total   \u00a3\u2019000 At 1 April 2022 26,707 92,669 168,442 46,652 334,470 Provided during the year 10,874 2,564 13,542 12,624 39,604 Unwinding of discount applicable to provisions for liabilities (note 2.7) \u2013 377 902 \u2013 1,279 Utilised during the year (8,085) (3,961) (4,039) (5,899) (21,984) Unutilised/reversed during the year (761) (5,758) (4,169) (1,165) (11,853) Arising on acquisition (note 5.2) \u2013 \u2013 \u2013 310 310 Exchange and other (219) 2,904 7,839 1,066 11,590 At 31 March 2023 28,516 88,795 182,517 53,588 353,416 Analysed as: Non-current liabilities 14,334 81,475 173,424 31,834 301,067 Current liabilities 14,182 7,320 9,093 21,754 52,349 28,516 88,795 182,517 53,588 353,416 The reconciliation of the movement in provisions for liabilities for the year ended 31 March 2022 is as follows: Rationalisation,  restructuring  and  redundancy  \u00a3\u2019000 Environmental  and  remediation  \u00a3\u2019000 Cylinder and  tank deposits  \u00a3\u2019000 Insurance  and other  \u00a3\u2019000 Total  \u00a3\u2019000 At 1 April 2021 31,328 88,676 158,947 43,400 322,351 Provided during the year  11,433 8,148 10,767 12,590 42,938 Unwinding of discount applicable to provisions for liabilities (note 2.7) \u2013 367 1,306 3 1,676 Utilised during the year (15,593) (3,912) (1,774) (8,870) (30,149) Unutilised/reversed during the year (1,087) (66) (5,260) (1,351) (7,764) Arising on acquisition (note 5.2) 1,053 \u2013 5,336 1,038 7,427 Exchange and other (427) (544) (880) (158) (2,009) At 31 March 2022 26,707 92,669 168,442 46,652 334,470 Analysed as: Non-current liabilities 14,265 84,584 158,697 26,645 284,191 Current liabilities 12,442 8,085 9,745 20,007 50,279 26,707 92,669 168,442 46,652 334,470 RATIONALISATION, RESTRUCTURING AND REDUNDANCY This provision relates to various rationalisation and restructuring programmes across the Group. The Group expects that the  majority of this provision will be utilised within two years. ENVIRONMENTAL AND REMEDIATION This provision relates to obligations governing site remediation and improvement costs to be incurred in compliance with  environmental regulations together with the costs associated with removing LPG tanks from customer sites. The net present  value of the estimated costs is capitalised as property, plant and equipment. The unwinding of the discount element on the  provision is re\ufb02ected in the Income Statement. Ongoing costs incurred during the operating life of the sites are written off  directly to the Income Statement and are not charged to the provision. The majority of the obligations will unwind over a  30-year timeframe but the exact timing of settlement of these provisions is not certain. CYLINDER AND TANK DEPOSITS This provision relates to DCC Energy\u2019s operations where an obligation arises from the receipt of deposit fees paid by customers  for LPG cylinders and tanks. On receipt of a deposit the Group recognises a liability equal to the deposit received. This deposit will subsequently be refunded at an amount equal to the original deposit on return of the cylinder or tank together with the  original deposit receipt. Cylinder and tank deposits acquired through business combinations are measured initially at their fair  value at the acquisition date (i.e. net present value) and the unwinding of the discount element is re\ufb02ected in the Income  Statement. The majority of this obligation will unwind over a 25-year timeframe but the exact timing of settlement of this provision is not certain. INSURANCE AND OTHER The Group operates a level of self-insurance for motor liability and public and products liability. Under these arrangements the Group retains certain insurance exposure up to pre-determined self-insurance thresholds. This provision re\ufb02ects an estimation  of claims that are classi\ufb01ed as incurred but not reported and also the outstanding loss reserve. A signi\ufb01cant element of the  provision is subject to external assessments. The utilisation of the provision is dependent on the timing of settlement of the  outstanding claims. Historically, the average time for settlement of outstanding claims ranges from one to three years from the date of the claim. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "3.17  PROVISIONS FOR LIABILITIES A provision is recorded when an obligation exists, resulting from a past event and it is probable that cash will be paid to  settle it but there is uncertainty over either the amount or timing of the out\ufb02ow. The main provisions held by the Group are in  relation to reorganisation programmes, environmental obligations, cylinder and tank deposits and insurance liabilities. The reconciliation of the movement in provisions for liabilities for the year ended 31 March 2023 is as follows: Rationalisation, restructuring  and  redundancy  \u00a3\u2019000 Environmental  and  remediation  \u00a3\u2019000 Cylinder and  tank deposits  \u00a3\u2019000 Insurance  and other  \u00a3\u2019000 Total   \u00a3\u2019000 At 1 April 2022 26,707 92,669 168,442 46,652 334,470 Provided during the year 10,874 2,564 13,542 12,624 39,604 Unwinding of discount applicable to provisions for liabilities (note 2.7) \u2013 377 902 \u2013 1,279 Utilised during the year (8,085) (3,961) (4,039) (5,899) (21,984) Unutilised/reversed during the year (761) (5,758) (4,169) (1,165) (11,853) Arising on acquisition (note 5.2) \u2013 \u2013 \u2013 310 310 Exchange and other (219) 2,904 7,839 1,066 11,590 At 31 March 2023 28,516 88,795 182,517 53,588 353,416 Analysed as: Non-current liabilities 14,334 81,475 173,424 31,834 301,067 Current liabilities 14,182 7,320 9,093 21,754 52,349 28,516 88,795 182,517 53,588 353,416 The reconciliation of the movement in provisions for liabilities for the year ended 31 March 2022 is as follows: Rationalisation,  restructuring  and  redundancy  \u00a3\u2019000 Environmental  and  remediation  \u00a3\u2019000 Cylinder and  tank deposits  \u00a3\u2019000 Insurance  and other  \u00a3\u2019000 Total  \u00a3\u2019000 At 1 April 2021 31,328 88,676 158,947 43,400 322,351 Provided during the year  11,433 8,148 10,767 12,590 42,938 Unwinding of discount applicable to provisions for liabilities (note 2.7) \u2013 367 1,306 3 1,676 Utilised during the year (15,593) (3,912) (1,774) (8,870) (30,149) Unutilised/reversed during the year (1,087) (66) (5,260) (1,351) (7,764) Arising on acquisition (note 5.2) 1,053 \u2013 5,336 1,038 7,427 Exchange and other (427) (544) (880) (158) (2,009) At 31 March 2022 26,707 92,669 168,442 46,652 334,470 Analysed as: Non-current liabilities 14,265 84,584 158,697 26,645 284,191 Current liabilities 12,442 8,085 9,745 20,007 50,279 26,707 92,669 168,442 46,652 334,470 RATIONALISATION, RESTRUCTURING AND REDUNDANCY This provision relates to various rationalisation and restructuring programmes across the Group. The Group expects that the  majority of this provision will be utilised within two years. ENVIRONMENTAL AND REMEDIATION This provision relates to obligations governing site remediation and improvement costs to be incurred in compliance with  environmental regulations together with the costs associated with removing LPG tanks from customer sites. The net present  value of the estimated costs is capitalised as property, plant and equipment. The unwinding of the discount element on the  provision is re\ufb02ected in the Income Statement. Ongoing costs incurred during the operating life of the sites are written off  directly to the Income Statement and are not charged to the provision. The majority of the obligations will unwind over a  30-year timeframe but the exact timing of settlement of these provisions is not certain. CYLINDER AND TANK DEPOSITS This provision relates to DCC Energy\u2019s operations where an obligation arises from the receipt of deposit fees paid by customers  for LPG cylinders and tanks. On receipt of a deposit the Group recognises a liability equal to the deposit received. This deposit will subsequently be refunded at an amount equal to the original deposit on return of the cylinder or tank together with the  original deposit receipt. Cylinder and tank deposits acquired through business combinations are measured initially at their fair  value at the acquisition date (i.e. net present value) and the unwinding of the discount element is re\ufb02ected in the Income  Statement. The majority of this obligation will unwind over a 25-year timeframe but the exact timing of settlement of this provision is not certain. INSURANCE AND OTHER The Group operates a level of self-insurance for motor liability and public and products liability. Under these arrangements the Group retains certain insurance exposure up to pre-determined self-insurance thresholds. This provision re\ufb02ects an estimation  of claims that are classi\ufb01ed as incurred but not reported and also the outstanding loss reserve. A signi\ufb01cant element of the  provision is subject to external assessments. The utilisation of the provision is dependent on the timing of settlement of the  outstanding claims. Historically, the average time for settlement of outstanding claims ranges from one to three years from the date of the claim. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-531": {
   "value": ".18  GOVERNMENT GRANTS Government grants relate to capital grants received by the Group and are amortised to the Income Statement over the  estimated useful lives of the related capital assets. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 At 1 April 372 393 Government grants received in year 216 \u2013 Amortisation in year (114) (20) Exchange 3 (8) At 31 March 477 372 Analysed as: Non-current liabilities 446 356 Current liabilities (note 3.7) 31 16 477 372 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "4.1  SHARE CAPITAL AND SHARE PREMIUM  The ordinary shareholders of DCC plc own the Company. This note details how the total number of ordinary shares in issue  has changed during the year and how many of these ordinary shares are held as treasury shares. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Authorised 152,368,568 ordinary shares of \u20ac0.25 each 25,365 25,365 Issued Year ended 31 March 2023 Number of  shares Share capital  \u00a3\u2019000 Share premium  \u00a3\u2019000 Total   \u00a3\u2019000 At 31 March 2022 (including 2,688,004 ordinary shares held as  treasury shares) 101,333,904 17,422 883,321 900,743 Premium arising on re-issue of treasury shares \u2013 \u2013 348 348 At 31 March 2023 (including 2,586,698 ordinary shares held as treasury shares) 101,333,904 17,422 883,669 901,091 Year ended 31 March 2022 Number of  shares Share capital  \u00a3\u2019000 Share premium  \u00a3\u2019000 Total  \u00a3\u2019000 At 31 March 2021 (including 2,768,690 ordinary shares held as  treasury shares) 101,333,904 17,422 882,924 900,346 Premium arising on re-issue of treasury shares \u2013 \u2013 397 397 At 31 March 2022 (including 2,688,004 ordinary shares held as  treasury shares) 101,333,904 17,422 883,321 900,743 As at 31 March 2023, the total authorised number of ordinary shares is 152,368,568 shares (2022: 152,368,568 shares) with a par  value of \u20ac0.25 per share (2022: \u20ac0.25 per share). Share premium relates to the share premium arising on the issue of shares. During the year the Company re-issued 101,306 treasury shares for a consideration of \u00a30.348 million. All shares, with the exception of ordinary shares held as treasury shares, whether fully or partly paid, carry equal voting rights and rank for dividends to the extent to which the total amount payable on each share is paid up. Details of share options and awards granted under the Company\u2019s share option and award schemes and the terms attaching  thereto are provided in note 2.5 to the \ufb01nancial statements and in the Remuneration Report on pages 118 to 141. RESTRICTION ON TRANSFER OF SHARES The Directors may, at their absolute discretion and without giving any reason, refuse to register the transfer of a share, or any  renunciation of any allotment made in respect of a share, which is not fully paid, or any transfer of a share to a minor or a person of unsound mind. The Directors may also refuse to register any transfer (whether or not it is in respect of a fully paid share) unless (i) it is lodged at the Company\u2019s Registered Office or at such other place as the Directors may appoint and is accompanied by the certi\ufb01cate (if  any) for the shares to which it relates and such other evidence as the Directors may reasonably require to show the right of the  transferor to make the transfer (ii) it is in respect of only one class of shares and (iii) it is in favour of not more than  four transferees. RESTRICTION OF VOTING RIGHTS If at any time the Directors determine that a \u2018Speci\ufb01ed Event\u2019 as de\ufb01ned in the Articles of Association of DCC plc has occurred in relation to any share or shares, the Directors may serve a notice to such effect on the holder or holders thereof. Upon the expiry of 14 days from the service of any such notice, for so long as such notice shall remain in force, no holder or holders of the share or shares speci\ufb01ed in such notice shall be entitled to attend, speak or vote either personally, by representative or by  proxy at any general meeting of the Company or at any separate general meeting of the holders of the class of shares  concerned or to exercise any other right conferred by membership in relation to any such meeting. The Directors shall, where  the speci\ufb01ed shares represent not less than 0.25% of the class of shares concerned, be entitled to withhold payment of any  dividend or other amount payable (including shares issuable in lieu of dividends) in respect of the shares speci\ufb01ed in such  notice and/or, in certain circumstances, to refuse to register any transfer of the speci\ufb01ed shares or any renunciation of any  allotment of new shares or debentures made in respect thereof unless such transfer or renunciation is shown to the satisfaction  of the Directors to be an arm\u2019s length transfer or a renunciation to another bene\ufb01cial owner unconnected with the holder or any  person appearing to have an interest in the speci\ufb01ed shares. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "4.1  SHARE CAPITAL AND SHARE PREMIUM  The ordinary shareholders of DCC plc own the Company. This note details how the total number of ordinary shares in issue  has changed during the year and how many of these ordinary shares are held as treasury shares. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Authorised 152,368,568 ordinary shares of \u20ac0.25 each 25,365 25,365 Issued Year ended 31 March 2023 Number of  shares Share capital  \u00a3\u2019000 Share premium  \u00a3\u2019000 Total   \u00a3\u2019000 At 31 March 2022 (including 2,688,004 ordinary shares held as  treasury shares) 101,333,904 17,422 883,321 900,743 Premium arising on re-issue of treasury shares \u2013 \u2013 348 348 At 31 March 2023 (including 2,586,698 ordinary shares held as treasury shares) 101,333,904 17,422 883,669 901,091 Year ended 31 March 2022 Number of  shares Share capital  \u00a3\u2019000 Share premium  \u00a3\u2019000 Total  \u00a3\u2019000 At 31 March 2021 (including 2,768,690 ordinary shares held as  treasury shares) 101,333,904 17,422 882,924 900,346 Premium arising on re-issue of treasury shares \u2013 \u2013 397 397 At 31 March 2022 (including 2,688,004 ordinary shares held as  treasury shares) 101,333,904 17,422 883,321 900,743 As at 31 March 2023, the total authorised number of ordinary shares is 152,368,568 shares (2022: 152,368,568 shares) with a par  value of \u20ac0.25 per share (2022: \u20ac0.25 per share). Share premium relates to the share premium arising on the issue of shares. During the year the Company re-issued 101,306 treasury shares for a consideration of \u00a30.348 million. All shares, with the exception of ordinary shares held as treasury shares, whether fully or partly paid, carry equal voting rights and rank for dividends to the extent to which the total amount payable on each share is paid up. Details of share options and awards granted under the Company\u2019s share option and award schemes and the terms attaching  thereto are provided in note 2.5 to the \ufb01nancial statements and in the Remuneration Report on pages 118 to 141. RESTRICTION ON TRANSFER OF SHARES The Directors may, at their absolute discretion and without giving any reason, refuse to register the transfer of a share, or any  renunciation of any allotment made in respect of a share, which is not fully paid, or any transfer of a share to a minor or a person of unsound mind. The Directors may also refuse to register any transfer (whether or not it is in respect of a fully paid share) unless (i) it is lodged at the Company\u2019s Registered Office or at such other place as the Directors may appoint and is accompanied by the certi\ufb01cate (if  any) for the shares to which it relates and such other evidence as the Directors may reasonably require to show the right of the  transferor to make the transfer (ii) it is in respect of only one class of shares and (iii) it is in favour of not more than  four transferees. RESTRICTION OF VOTING RIGHTS If at any time the Directors determine that a \u2018Speci\ufb01ed Event\u2019 as de\ufb01ned in the Articles of Association of DCC plc has occurred in relation to any share or shares, the Directors may serve a notice to such effect on the holder or holders thereof. Upon the expiry of 14 days from the service of any such notice, for so long as such notice shall remain in force, no holder or holders of the share or shares speci\ufb01ed in such notice shall be entitled to attend, speak or vote either personally, by representative or by  proxy at any general meeting of the Company or at any separate general meeting of the holders of the class of shares  concerned or to exercise any other right conferred by membership in relation to any such meeting. The Directors shall, where  the speci\ufb01ed shares represent not less than 0.25% of the class of shares concerned, be entitled to withhold payment of any  dividend or other amount payable (including shares issuable in lieu of dividends) in respect of the shares speci\ufb01ed in such  notice and/or, in certain circumstances, to refuse to register any transfer of the speci\ufb01ed shares or any renunciation of any  allotment of new shares or debentures made in respect thereof unless such transfer or renunciation is shown to the satisfaction  of the Directors to be an arm\u2019s length transfer or a renunciation to another bene\ufb01cial owner unconnected with the holder or any  person appearing to have an interest in the speci\ufb01ed shares. 4.2  OTHER RESERVES This note details the movement in the Group\u2019s other reserves which are treated as different categories of equity as required  by accounting standards.  Share based payment reserve 1 \u00a3\u2019000 Cash \ufb02ow hedge reserve 2 \u00a3\u2019000 Foreign  currency  translation reserve 3 \u00a3\u2019000 Other  reserves 4 \u00a3\u2019000 Total \u00a3\u2019000 At 31 March 2021 40,969 13,130 60,260 932 115,291 Currency translation \u2013 \u2013 27,012 \u2013 27,012 Cash \ufb02ow hedges: \u2013 fair value gain in year \u2013 private placement debt \u2013 9,402 \u2013 \u2013 9,402 \u2013 fair value gain in year \u2013 other \u2013 247,305 \u2013 \u2013 247,305 \u2013 tax on fair value net gains \u2013 (46,365) \u2013 \u2013 (46,365) \u2013 transfers to sales \u2013 374 \u2013 \u2013 374 \u2013 transfers to cost of sales \u2013 (155,913) \u2013 \u2013 (155,913) \u2013 transfers to operating expenses \u2013 (12,392) \u2013 \u2013 (12,392) \u2013 tax on transfers \u2013 30,227 \u2013 \u2013 30,227 Share based payment 6,467 \u2013 \u2013 \u2013 6,467 At 31 March 2022 47,436 85,768 87,272 932 221,408 Currency translation \u2013 \u2013 41,257 \u2013 41,257 Cash \ufb02ow hedges: \u2013 fair value gain in year \u2013 private placement debt \u2013 12,418 \u2013 \u2013 12,418 \u2013 fair value loss in year \u2013 other \u2013 (219,369) \u2013 \u2013 (219,369) \u2013 tax on fair value net loss \u2013 38,582 \u2013 \u2013 38,582 \u2013 transfers to sales \u2013 336 \u2013 \u2013 336 \u2013 transfers to cost of sales \u2013 50,254 \u2013 \u2013 50,254 \u2013 transfers to operating expenses \u2013 (8,061) \u2013 \u2013 (8,061) \u2013 tax on transfers \u2013 (8,208) \u2013 \u2013 (8,208) Share based payment 7,160 \u2013 \u2013 \u2013 7,160 At 31 March 2023 54,596 (48,280) 128,529 932 135,777 1.  The share based payment reserve comprises the amounts expensed in the Income Statement in connection with share based payments. 2.  The cash \ufb02ow hedge reserve comprises the effective portion of the cumulative net change in the fair value of cash \ufb02ow hedging instruments related to  hedged transactions that have not yet occurred. 3.  The Group\u2019s foreign currency translation reserve represents foreign exchange differences arising from the translation of the net assets of the Group\u2019s  non-sterling denominated operations, including the translation of the pro\ufb01ts and losses of such operations from the average rate for the year to the closing  rate at the reporting date. 4.  The Group\u2019s other reserves principally comprises a capital conversion reserve fund. 4.3  RETAINED EARNINGS Retained Earnings represents the accumulated earnings of the Group not distributed to shareholders and is shown net of the cost to the Group of acquiring shares held as treasury shares. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 At 1 April 1,783,033 1,631,797 Net income recognised in Income Statement 334,022 312,373 Net income recognised in Other Comprehensive Income: \u2013 remeasurements of de\ufb01ned bene\ufb01t pension obligations 2,811 (748) \u2013 deferred tax on remeasurements (800) 210 Dividends (177,843) (160,599) At 31 March 1,941,223 1,783,033 The cost to the Group and the Company of \u20ac38.405 million (2022: \u20ac39.702 million) to acquire the 2,586,698 shares (2022: 2,688,004 shares) held in Treasury has been deducted from the Group and Company Retained Earnings. These shares were  acquired at prices ranging from \u20ac12.80 to \u20ac17.90 each (average: \u20ac14.77) between 17 May 2004 and 19 June 2006 and are  primarily held to satisfy exercises under the Group\u2019s share options and awards schemes. 4.4  NON-CONTROLLING INTERESTS Non-controlling interests principally comprises the 40% equity interest in our Danish subsidiary DCC Holding A/S which is  not owned by the Group. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 At 1 April 65,379 58,210 Share of pro\ufb01t for the \ufb01nancial year 12,780 13,629 Dividends to non-controlling interests (129) (6,909) Non-controlling interest arising on acquisition (note 5.2) 166 912 Exchange and other 2,023 (463) At 31 March 80,219 65,379 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "4.2  OTHER RESERVES This note details the movement in the Group\u2019s other reserves which are treated as different categories of equity as required  by accounting standards.  Share based payment reserve 1 \u00a3\u2019000 Cash \ufb02ow hedge reserve 2 \u00a3\u2019000 Foreign  currency  translation reserve 3 \u00a3\u2019000 Other  reserves 4 \u00a3\u2019000 Total \u00a3\u2019000 At 31 March 2021 40,969 13,130 60,260 932 115,291 Currency translation \u2013 \u2013 27,012 \u2013 27,012 Cash \ufb02ow hedges: \u2013 fair value gain in year \u2013 private placement debt \u2013 9,402 \u2013 \u2013 9,402 \u2013 fair value gain in year \u2013 other \u2013 247,305 \u2013 \u2013 247,305 \u2013 tax on fair value net gains \u2013 (46,365) \u2013 \u2013 (46,365) \u2013 transfers to sales \u2013 374 \u2013 \u2013 374 \u2013 transfers to cost of sales \u2013 (155,913) \u2013 \u2013 (155,913) \u2013 transfers to operating expenses \u2013 (12,392) \u2013 \u2013 (12,392) \u2013 tax on transfers \u2013 30,227 \u2013 \u2013 30,227 Share based payment 6,467 \u2013 \u2013 \u2013 6,467 At 31 March 2022 47,436 85,768 87,272 932 221,408 Currency translation \u2013 \u2013 41,257 \u2013 41,257 Cash \ufb02ow hedges: \u2013 fair value gain in year \u2013 private placement debt \u2013 12,418 \u2013 \u2013 12,418 \u2013 fair value loss in year \u2013 other \u2013 (219,369) \u2013 \u2013 (219,369) \u2013 tax on fair value net loss \u2013 38,582 \u2013 \u2013 38,582 \u2013 transfers to sales \u2013 336 \u2013 \u2013 336 \u2013 transfers to cost of sales \u2013 50,254 \u2013 \u2013 50,254 \u2013 transfers to operating expenses \u2013 (8,061) \u2013 \u2013 (8,061) \u2013 tax on transfers \u2013 (8,208) \u2013 \u2013 (8,208) Share based payment 7,160 \u2013 \u2013 \u2013 7,160 At 31 March 2023 54,596 (48,280) 128,529 932 135,777 1.  The share based payment reserve comprises the amounts expensed in the Income Statement in connection with share based payments. 2.  The cash \ufb02ow hedge reserve comprises the effective portion of the cumulative net change in the fair value of cash \ufb02ow hedging instruments related to  hedged transactions that have not yet occurred. 3.  The Group\u2019s foreign currency translation reserve represents foreign exchange differences arising from the translation of the net assets of the Group\u2019s  non-sterling denominated operations, including the translation of the pro\ufb01ts and losses of such operations from the average rate for the year to the closing  rate at the reporting date. 4.  The Group\u2019s other reserves principally comprises a capital conversion reserve fund. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "4.3  RETAINED EARNINGS Retained Earnings represents the accumulated earnings of the Group not distributed to shareholders and is shown net of the cost to the Group of acquiring shares held as treasury shares. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 At 1 April 1,783,033 1,631,797 Net income recognised in Income Statement 334,022 312,373 Net income recognised in Other Comprehensive Income: \u2013 remeasurements of de\ufb01ned bene\ufb01t pension obligations 2,811 (748) \u2013 deferred tax on remeasurements (800) 210 Dividends (177,843) (160,599) At 31 March 1,941,223 1,783,033 The cost to the Group and the Company of \u20ac38.405 million (2022: \u20ac39.702 million) to acquire the 2,586,698 shares (2022: 2,688,004 shares) held in Treasury has been deducted from the Group and Company Retained Earnings. These shares were  acquired at prices ranging from \u20ac12.80 to \u20ac17.90 each (average: \u20ac14.77) between 17 May 2004 and 19 June 2006 and are  primarily held to satisfy exercises under the Group\u2019s share options and awards schemes. ",
   "dimensions": {
    "concept": "dccplc:DisclosureOfRetainedEarnings",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "4.4  NON-CONTROLLING INTERESTS Non-controlling interests principally comprises the 40% equity interest in our Danish subsidiary DCC Holding A/S which is  not owned by the Group. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 At 1 April 65,379 58,210 Share of pro\ufb01t for the \ufb01nancial year 12,780 13,629 Dividends to non-controlling interests (129) (6,909) Non-controlling interest arising on acquisition (note 5.2) 166 912 Exchange and other 2,023 (463) At 31 March 80,219 65,379 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "5.1  FOREIGN CURRENCY This note details the exchange rates used to translate non-sterling Income Statement and Balance Sheet amounts into  sterling, which is the Group\u2019s presentation currency. The Group\u2019s \ufb01nancial statements are presented in sterling, denoted by the symbol \u2018\u00a3\u2019. Results and cash \ufb02ows of operations  based in non-sterling countries have been translated into sterling at average rates for the year, and the related balance sheets have been translated at the rates of exchange ruling at the balance sheet date. The principal exchange rates used for  translation of results and balance sheets into sterling were as follows: Average rate Closing rate 2023  Stg\u00a31= 2022  Stg\u00a31= 2023  Stg\u00a31= 2022  Stg\u00a31= Euro 1.1597 1.1750 1.1374 1.1820 Danish krone 8.6304 8.7400 8.4719 8.7918 Swedish krona 12.4772 12.0190 12.8304 12.2187 Norwegian krone 11.8985 11.8654 12.9595 11.4787 US dollar 1.2101 1.3694 1.2369 1.3122 Hong Kong dollar 9.4837 10.6580 9.7096 10.2740 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "5.2  BUSINESS COMBINATIONS The Group acquired a number of businesses during the year. This note provides details on the consideration paid and/or  payable as well as the provisional fair values of the net assets acquired. A key strategy of the Group is to create and sustain market leadership positions through acquisitions in markets it currently  operates in, together with extending the Group\u2019s footprint into new geographic markets. In line with this strategy, the principal  acquisitions completed by the Group during the year, together with percentages acquired were as follows:  \u2013 The acquisition by DCC Energy of 100% of Protech Group in June 2022. Established in 2008, Protech Group provides a wide  range of renewable and energy efficient heating solutions to commercial and industrial customers across the UK. The acquisition of Protech strengthens the range of low carbon and renewable technologies for customers in the UK, as well as  market leading maintenance and services offerings; and  \u2013 The acquisition by DCC Healthcare in October 2022 of 100% of Medi-Globe Technologies GmbH (\u201cMedi-Globe\u201d), an  international medical devices business focused on minimally invasive procedures. Medi-Globe, founded in 1990, is involved in  the development, manufacture and distribution of single-use devices for endoscopy in diagnostic and therapeutic  procedures. The business has grown organically and through bolt-on acquisitions to become a leading global player in its  focus areas of gastroenterology and urology. These are large and growing therapeutic areas, bene\ufb01ting from strong  demographic and treatment trends. Its products are sold to hospitals and procurement organisations in over 120 countries  through direct sales operations in Germany, France, Austria, Netherlands, Czechia and Brazil, and an international network of distributors. DCC Energy also completed a number of small complementary bolt-on acquisitions in the period in the UK, France, Ireland,  Norway, Denmark, Germany and Sweden. The acquisition data presented below re\ufb02ects the fair value of the identi\ufb01able net assets acquired (excluding net cash/debt  acquired) in respect of acquisitions completed during the year.  Total  2023  \u00a3\u2019000 Total 2022  \u00a3\u2019000 Assets Non-current assets Property, plant and equipment (note 3.1) 6,273 63,173 Right-of-use leased assets (note 3.2) 5,856 32,060 Intangible assets (note 3.3) 131,453 257,290 Equity accounted investments (note 3.4) 18,909 \u2013 Deferred income tax assets  2,291 15,644 Total non-current assets 164,782 368,167 Current assets Inventories (note 3.8) 53,329 254,522 Trade and other receivables (note 3.8) 36,760 200,443 Total current assets 90,089 454,965 Liabilities Non-current liabilities Deferred income tax liabilities  (38,112) (64,694) Provisions for liabilities (161) (7,336) Lease creditors (3,933) (24,255) Total non-current liabilities (42,206) (96,285) Current liabilities Trade and other payables (note 3.8) (65,775) (229,336) Provisions for liabilities (149) (91) Current income tax (liabilities)/assets (10,023) 2,539 Lease creditors (2,166) (7,563) Total current liabilities (78,113) (234,451) Identi\ufb01able net assets acquired 134,552 492,396 Non-controlling interest arising on acquisition (note 4.4) (166) (912) Goodwill (note 3.3) 230,754 224,020 Total consideration 365,140 715,504 Satis\ufb01ed by: Cash 319,463 681,456 Net cash and cash equivalents acquired (977) (13,333) Net cash out\ufb02ow 318,486 668,123 Acquisition related liabilities (note 3.16) 46,654 47,381 Total consideration 365,140 715,504 None of the business combinations completed during the period were considered sufficiently material to warrant separate  disclosure of the fair values attributable to those combinations. The carrying amounts of the assets and liabilities acquired, determined in accordance with IFRS, before completion of the combination together with the adjustments made to those carrying values disclosed above were as follows: Total Book value  \u00a3\u2019000 Fair value  adjustments  \u00a3\u2019000 Fair value  \u00a3\u2019000 Non-current assets (excluding goodwill) 31,696 133,086 164,782 Current assets 99,625 (9,536) 90,089 Non-current liabilities  (4,195) (38,011) (42,206) Current liabilities (75,941) (2,172) (78,113) Identi\ufb01able net assets acquired 51,185 83,367 134,552 Non-controlling interest arising on acquisition (166) \u2013 (166) Goodwill arising on acquisition 314,121 (83,367) 230,754 Total consideration  365,140 \u2013 365,140 The initial assignment of fair values to identi\ufb01able net assets acquired has been performed on a provisional basis in respect of  a number of the business combinations above given the timing of closure of these transactions. Any amendments to fair values  within the 12 month timeframe from the date of acquisition will be disclosable in the 2024 Annual Report as stipulated by IFRS 3. The principal factors contributing to the recognition of goodwill on business combinations entered into by the Group are the  expected pro\ufb01tability of the acquired business and the realisation of cost savings and synergies with existing Group entities. None of the goodwill recognised in respect of acquisitions completed during the \ufb01nancial year is expected to be deductible for  tax purposes. Acquisition and related costs included in other operating expenses in the Group Income Statement amounted to \u00a310.604 million  (note 2.6). No contingent liabilities were recognised on the acquisitions completed during the \ufb01nancial year or the prior \ufb01nancial years. The gross contractual value of trade and other receivables as at the respective dates of acquisition amounted to  \u00a340.959 million. The fair value of these receivables is \u00a336.760 million (all of which is expected to be recoverable) and is inclusive  of an aggregate allowance for impairment of \u00a34.199 million. The fair value of contingent consideration recognised at the date of acquisition is calculated by discounting the expected  future payment to present value at the acquisition date. In general, for contingent consideration to become payable,  pre-de\ufb01ned pro\ufb01t thresholds must be exceeded. On an undiscounted basis, the future payments for which the Group may be  liable for acquisitions in the current year range from nil to \u00a391.1 million. The post-acquisition impact of business combinations completed during the year on the Group\u2019s revenue and pro\ufb01t for the \ufb01nancial year was as follows: 2023  \u00a3\u2019000 Revenue 168,918 Pro\ufb01t for the \ufb01nancial year attributable to Owners of the Parent Company 8,874 The revenue and pro\ufb01t of the Group for the \ufb01nancial year determined in accordance with IFRS as though the acquisition date  for all business combinations effected during the year had been the beginning of that year would be as follows: 2023  \u00a3\u2019000 Revenue 22,409,482 Pro\ufb01t for the \ufb01nancial year attributable to Owners of the Parent Company 347,089 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "5.3  CASH GENERATED FROM OPERATIONS This note reconciles how the Group\u2019s pro\ufb01t for the year translates into cash \ufb02ows generated from operating activities. 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Pro\ufb01t for the \ufb01nancial year 346,802 326,002 Add back non-operating expenses/(income): \u2013 tax  84,762 79,734 \u2013 share of equity accounted investments\u2019 loss/(pro\ufb01t) 692 (314) \u2013 net operating exceptionals  32,528 46,534 \u2013 net \ufb01nance costs 79,732 52,938 Operating pro\ufb01t before exceptionals 544,516 504,894 \u2013 share-based payments expense (note 2.5) 7,160 6,467 \u2013 depreciation (including right-of-use leased assets) 219,681 205,780 \u2013 amortisation of intangible assets (note 3.3) 111,146 84,340 \u2013 pro\ufb01t on disposal of property, plant and equipment (12,346) (8,916) \u2013 amortisation of government grants (note 3.18) (114) (20) \u2013 other 4,654 4,614 Changes in working capital (excluding the effects of acquisition and exchange differences on  consolidation): \u2013 inventories (note 3.8) 30,118 (177,895) \u2013 trade and other receivables (note 3.8) 283,224 (614,260) \u2013 trade and other payables (note 3.8) (327,293) 623,429 Cash generated from operations before exceptionals 860,746 628,433 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "5.4 COMMITMENTS A commitment represents an obligation to make a payment in the future as long as the counterparty meets its obligations,  and mainly relates to agreements to buy capital assets. These amounts are not included in the Group\u2019s Balance Sheet as  we have not yet received the goods or services from the supplier.  CAPITAL EXPENDITURE COMMITMENTS 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Capital expenditure on property, plant and equipment that has been contracted for but has  not been provided for in the \ufb01nancial statements 57,996 58,102 Capital expenditure on property, plant and equipment that has been authorised by the  Directors but has not yet been contracted for 138,536 146,263 196,532 204,365 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "5.4 C<span class=\"__2 _277\"></span>OMMIT<span class=\"__2 _277\"></span>MENTS<span class=\"__2 _2cc\"> </span>A commitment r<span class=\"__2 _277\"></span>epres<span class=\"__2 _277\"></span>ents an obligation t<span class=\"__2 _277\"></span>o make a payment in the futur<span class=\"__2 _277\"></span>e as long as the count<span class=\"__2 _276\"></span>erparty meets it<span class=\"__2 _277\"></span>s obligations,<span class=\"__2 _2cc\"> </span> and mainly relat<span class=\"__2 _277\"></span>es t<span class=\"__2 _277\"></span>o agreement<span class=\"__2 _277\"></span>s to buy capit<span class=\"__2 _277\"></span>al asse<span class=\"__2 _277\"></span>ts. The<span class=\"__2 _277\"></span>se amounts ar<span class=\"__2 _277\"></span>e not included in the Gr<span class=\"__2 _276\"></span>oup<span class=\"__2 _282\"></span>\u2019<span class=\"__2 _277\"></span>s Balance Sheet as<span class=\"__2 _2cc\"> </span> we hav<span class=\"__2 _277\"></span>e not yet r<span class=\"__2 _277\"></span>eceived the goods or s<span class=\"__2 _277\"></span>ervices fr<span class=\"__2 _277\"></span>om the supplier<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span> CA<span class=\"__2 _276\"></span>PI<span class=\"__2 _277\"></span>T<span class=\"__2 _277\"></span>AL EX<span class=\"__2 _277\"></span>PENDIT<span class=\"__2 _277\"></span>URE C<span class=\"__2 _277\"></span>OMMIT<span class=\"__2 _277\"></span>MENTS<span class=\"__2 _2cc\"> </span>2023 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>2022 <span class=\"__2 _284\"></span><span class=\"ls1_2 ws1_2\"> </span>\u00a3\u2019000<span class=\"__2 _2cc\"> </span>Capit<span class=\"__2 _277\"></span>al expenditure on pr<span class=\"__2 _277\"></span>operty<span class=\"__2 _277\"></span>, plant and equipment that has been contr<span class=\"__2 _276\"></span>act<span class=\"__2 _276\"></span>ed f<span class=\"__2 _276\"></span>or but has<span class=\"__2 _2cc\"> </span> not been pr<span class=\"__2 _277\"></span>ovided for in the \ufb01nancial s<span class=\"__2 _277\"></span>tat<span class=\"__2 _277\"></span>ements<span class=\"__2 _1e4\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">57,996</span><span class=\"__2 _301\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">58,102<span class=\"__2 _2cc\"> </span></span></span></span>Capit<span class=\"__2 _277\"></span>al expenditure on pr<span class=\"__2 _277\"></span>operty<span class=\"__2 _277\"></span>, plant and equipment that has been authorised b<span class=\"__2 _276\"></span>y the<span class=\"__2 _2cc\"> </span> Dir<span class=\"__2 _276\"></span>ector<span class=\"__2 _277\"></span>s but has not yet been c<span class=\"__2 _276\"></span>ontr<span class=\"__2 _276\"></span>acted f<span class=\"__2 _277\"></span>or<span class=\"__2 _23b\"> </span><span class=\"ff9_2 fc0_2 ls26_1 ws20_1\"><span class=\"__2 _2cc\">138,536</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">146,263<span class=\"__2 _2cc\"> </span></span></span></span><span class=\"__2 _2cc\">196,532</span><span class=\"__2 _298\"> </span><span class=\"ffa_2 fc2_2\"><span class=\"__2 _2cc\">204,365<span class=\"__2 _2cc\"> </span></span></span>5.5 C<span class=\"__2 _276\"></span>ONT<span class=\"__2 _276\"></span>INGENCIE<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span>Contingent liabilitie<span class=\"__2 _276\"></span>s include guar<span class=\"__2 _276\"></span>antee<span class=\"__2 _277\"></span>s given in r<span class=\"__2 _277\"></span>espect of borr<span class=\"__2 _277\"></span>owings and other obligations arising in t<span class=\"__2 _276\"></span>he ordinary cour<span class=\"__2 _277\"></span>se<span class=\"__2 _2cc\"> </span> of busine<span class=\"__2 _277\"></span>ss.<span class=\"__2 _2cc\"> </span>GUAR<span class=\"__2 _279\"></span>ANTE<span class=\"__2 _275\"></span>ES<span class=\"__2 _2cc\"> </span>The C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>any ha<span class=\"__2 _275\"></span>s gi<span class=\"__2 _275\"></span>ven gu<span class=\"__2 _275\"></span>arantees of \u00a3<span class=\"__2 _275\"></span>2,<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>33<span class=\"__2 _275\"></span>.872 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022<span class=\"__2 _275\"></span>: \u00a3<span class=\"__2 _275\"></span>2,411.<span class=\"__2 _275\"></span>237 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n) in resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t of bor<span class=\"__2 _275\"></span>rowings a<span class=\"__2 _275\"></span>nd oth<span class=\"__2 _275\"></span>er ob<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> aris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g in th<span class=\"__2 _275\"></span>e ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>rse of b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>s of the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny an<span class=\"__2 _275\"></span>d other G<span class=\"__2 _275\"></span>roup u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>takin<span class=\"__2 _275\"></span>gs<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> OTHE<span class=\"__2 _275\"></span>R<span class=\"__2 _2cc\"> </span>Purs<span class=\"__2 _275\"></span>uant to the p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>ns of S<span class=\"__2 _275\"></span>ecti<span class=\"__2 _275\"></span>on 3<span class=\"__2 _275\"></span>57 of th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ies Ac<span class=\"__2 _275\"></span>t, 2014, th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any h<span class=\"__2 _275\"></span>as g<span class=\"__2 _275\"></span>uarantee<span class=\"__2 _275\"></span>d the co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>itm<span class=\"__2 _275\"></span>ents of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> foll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g Iri<span class=\"__2 _275\"></span>sh su<span class=\"__2 _275\"></span>bsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d, as a resu<span class=\"__2 _275\"></span>lt, thes<span class=\"__2 _275\"></span>e com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ies wi<span class=\"__2 _275\"></span>ll b<span class=\"__2 _275\"></span>e exempted from the \ufb01<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>ns of Se<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s 347 and 3<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>8<span class=\"__2 _2cc\"> </span> of the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>nie<span class=\"__2 _275\"></span>s Act, 2014:<span class=\"__2 _2cc\"> </span>Alva<span class=\"__2 _275\"></span>ba<span class=\"__2 _275\"></span>y Lim<span class=\"__2 _275\"></span>ited, B<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>get Ene<span class=\"__2 _275\"></span>rgy Lim<span class=\"__2 _275\"></span>ited, B<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>get En<span class=\"__2 _275\"></span>ergy H<span class=\"__2 _275\"></span>old<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, Cam<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>us Oi<span class=\"__2 _275\"></span>l Li<span class=\"__2 _275\"></span>mited, CC Lu<span class=\"__2 _275\"></span>bri<span class=\"__2 _275\"></span>cants L<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited, Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ta<span class=\"__2 _2cc\"> </span> Irela<span class=\"__2 _275\"></span>nd L<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited (forme<span class=\"__2 _275\"></span>rly Em<span class=\"__2 _275\"></span>o O<span class=\"__2 _275\"></span>il Li<span class=\"__2 _275\"></span>mited ), Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tas Energy I<span class=\"__2 _275\"></span>relan<span class=\"__2 _275\"></span>d Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, DCC C<span class=\"__2 _275\"></span>orp<span class=\"__2 _275\"></span>orate Fund<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, DCC<span class=\"__2 _275\"></span> Co<span class=\"__2 _275\"></span>rpo<span class=\"__2 _275\"></span>rate Partn<span class=\"__2 _275\"></span>ers U<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Co<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>orate 2007 dac<span class=\"__2 _275\"></span>, DCC C<span class=\"__2 _275\"></span>orp<span class=\"__2 _275\"></span>orate Ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es da<span class=\"__2 _275\"></span>c, D<span class=\"__2 _275\"></span>CC Ene<span class=\"__2 _275\"></span>rgy Lim<span class=\"__2 _275\"></span>ited, DCC<span class=\"__2 _2cc\"> </span><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs915\">Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, DCC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Ho<span class=\"__2 _275\"></span>ldi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>s Lim<span class=\"__2 _275\"></span>ited (form<span class=\"__2 _275\"></span>erl<span class=\"__2 _275\"></span>y DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted)<span class=\"__2 _276\"></span>, DCC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e &amp; T<span class=\"__2 _277\"></span>reas<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span>ac, D<span class=\"__2 _275\"></span>CC Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs916\">Se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vic<span class=\"__2 _275\"></span>es U<span class=\"__2 _275\"></span>nli<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted Com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s Ho<span class=\"__2 _275\"></span>ldi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>s Un<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>mited C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l Se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces I<span class=\"__2 _275\"></span>nterna<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>al d<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs917\">DCC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial S<span class=\"__2 _275\"></span>er<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es Intern<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l Ho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs Li<span class=\"__2 _275\"></span>mited, D<span class=\"__2 _275\"></span>CC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>es Investm<span class=\"__2 _275\"></span>ents C<span class=\"__2 _275\"></span>LG<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>es Irel<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs918\">Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, DCC F<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l Se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces M<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ac, D<span class=\"__2 _275\"></span>CC Fun<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng 20<span class=\"__2 _275\"></span>07 dac<span class=\"__2 _275\"></span>, DCC Fu<span class=\"__2 _275\"></span>nd S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s Un<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>mited<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs919\">Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC H<span class=\"__2 _275\"></span>eal<span class=\"__2 _275\"></span>thca<span class=\"__2 _275\"></span>re Lim<span class=\"__2 _275\"></span>ited, DCC M<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent S<span class=\"__2 _275\"></span>er<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es Lim<span class=\"__2 _275\"></span>ited, D<span class=\"__2 _275\"></span>CC No<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>es U<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>imi<span class=\"__2 _275\"></span>ted Com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC T<span class=\"__2 _277\"></span>ec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs91a\">Lim<span class=\"__2 _275\"></span>ited, DC<span class=\"__2 _275\"></span>C T<span class=\"__2 _277\"></span>reasu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y 201<span class=\"__2 _275\"></span>0 da<span class=\"__2 _275\"></span>c, DCC T<span class=\"__2 _277\"></span>rea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y Irel<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d 2013 da<span class=\"__2 _275\"></span>c, DCC T<span class=\"__2 _277\"></span>rea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y Ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt Un<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>mited C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs91b\">T<span class=\"__2 _277\"></span>reasu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ices U<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pany, DCC T<span class=\"__2 _277\"></span>reasur<span class=\"__2 _279\"></span>y So<span class=\"__2 _275\"></span>luti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, Ene<span class=\"__2 _275\"></span>rgy Procu<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nt Lim<span class=\"__2 _275\"></span>ited, En<span class=\"__2 _275\"></span>ergy<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs91c\">Procurem<span class=\"__2 _275\"></span>ent I<span class=\"__2 _275\"></span>rela<span class=\"__2 _275\"></span>nd 2013 Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, Exer<span class=\"__2 _279\"></span>tis Arc T<span class=\"__2 _277\"></span>el<span class=\"__2 _275\"></span>eco<span class=\"__2 _275\"></span>m Li<span class=\"__2 _275\"></span>mited, E<span class=\"__2 _275\"></span>xer<span class=\"__2 _275\"></span>tis I<span class=\"__2 _275\"></span>rela<span class=\"__2 _275\"></span>nd L<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited, Fan<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>n Li<span class=\"__2 _275\"></span>mited, Fl<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>as Enterpr<span class=\"__2 _275\"></span>ise S<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs91d\">Lim<span class=\"__2 _275\"></span>ited (forme<span class=\"__2 _275\"></span>rly N<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>rgy Lim<span class=\"__2 _275\"></span>ited), Floga<span class=\"__2 _275\"></span>s Irel<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d Lim<span class=\"__2 _275\"></span>ited, Fl<span class=\"__2 _275\"></span>oga<span class=\"__2 _275\"></span>s Na<span class=\"__2 _275\"></span>tural Ga<span class=\"__2 _275\"></span>s Lim<span class=\"__2 _275\"></span>ited, J<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>es O<span class=\"__2 _275\"></span>il Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, Me<span class=\"__2 _275\"></span>dis<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>rce Irela<span class=\"__2 _275\"></span>nd<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs91e\">Lim<span class=\"__2 _275\"></span>ited, M<span class=\"__2 _275\"></span>ull<span class=\"__2 _275\"></span>et Investm<span class=\"__2 _275\"></span>ent C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any, SerC<span class=\"__2 _275\"></span>om (H<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>gs) Lim<span class=\"__2 _275\"></span>ited, S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>Co<span class=\"__2 _275\"></span>m Prope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y Lim<span class=\"__2 _275\"></span>ited, S<span class=\"__2 _275\"></span>ource LS<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs91f\">Glo<span class=\"__2 _275\"></span>b<span class=\"__2 _275\"></span>al Li<span class=\"__2 _275\"></span>mited a<span class=\"__2 _275\"></span>nd Starata Limited.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs309\">Three of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s Germ<span class=\"__2 _275\"></span>an s<span class=\"__2 _275\"></span>ubsi<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>es, En<span class=\"__2 _275\"></span>ergie<span class=\"__2 _275\"></span>Di<span class=\"__2 _275\"></span>rect G<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>H &amp; Co. KG, TEGA<span class=\"__2 _277\"></span>-<span class=\"__2 _282\"></span>T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>chn<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>e Gas<span class=\"__2 _275\"></span>e un<span class=\"__2 _275\"></span>d Ga<span class=\"__2 _275\"></span>setechn<span class=\"__2 _275\"></span>ik G<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>H an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs920\">DCC G<span class=\"__2 _275\"></span>erm<span class=\"__2 _275\"></span>any H<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g Gm<span class=\"__2 _275\"></span>b<span class=\"__2 _275\"></span>H avai<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>d of disc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ure exemptio<span class=\"__2 _275\"></span>ns pu<span class=\"__2 _275\"></span>rsu<span class=\"__2 _275\"></span>ant to Sec<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n 264 of th<span class=\"__2 _275\"></span>e Ge<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>an C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>rcial C<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs921\">(HGB) a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>re therefore exempted from th<span class=\"__2 _275\"></span>e obl<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns to prepa<span class=\"__2 _275\"></span>re and d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>e au<span class=\"__2 _275\"></span>dited \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>al s<span class=\"__2 _275\"></span>tat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "<div class=\"t_2 m0_2 h5_2 ff1_2 fs3_2 fc1_2 sc0_2 ls38_1 ws32_1 gs906\">5.5</div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 ls3f_1 ws3d_1 gs907\"> C<span class=\"__2 _276\"></span>ONT<span class=\"__2 _276\"></span>INGENCIE<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs908\">Contingent liabilitie<span class=\"__2 _276\"></span>s include guar<span class=\"__2 _276\"></span>antee<span class=\"__2 _277\"></span>s given in r<span class=\"__2 _277\"></span>espect of borr<span class=\"__2 _277\"></span>owings and other obligations arising in t<span class=\"__2 _276\"></span>he ordinary cour<span class=\"__2 _277\"></span>se<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gs909\">of busine<span class=\"__2 _277\"></span>ss.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls70_1 ws6e_1 gs90a\">GUAR<span class=\"__2 _279\"></span>ANTE<span class=\"__2 _275\"></span>ES<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs90b\">The C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>any ha<span class=\"__2 _275\"></span>s gi<span class=\"__2 _275\"></span>ven gu<span class=\"__2 _275\"></span>arantees of \u00a3<span class=\"__2 _275\"></span>2,<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>33<span class=\"__2 _275\"></span>.872 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n (2022<span class=\"__2 _275\"></span>: \u00a3<span class=\"__2 _275\"></span>2,411.<span class=\"__2 _275\"></span>237 m<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>lio<span class=\"__2 _275\"></span>n) in resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t of bor<span class=\"__2 _275\"></span>rowings a<span class=\"__2 _275\"></span>nd oth<span class=\"__2 _275\"></span>er ob<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs90c\">aris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g in th<span class=\"__2 _275\"></span>e ordin<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>rse of b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>s of the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny an<span class=\"__2 _275\"></span>d other G<span class=\"__2 _275\"></span>roup u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>takin<span class=\"__2 _275\"></span>gs<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls71_1 ws6f_1 gs90d\">OTHE<span class=\"__2 _275\"></span>R<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs90e\">Purs<span class=\"__2 _275\"></span>uant to the p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>ns of S<span class=\"__2 _275\"></span>ecti<span class=\"__2 _275\"></span>on 3<span class=\"__2 _275\"></span>57 of th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ies Ac<span class=\"__2 _275\"></span>t, 2014, th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any h<span class=\"__2 _275\"></span>as g<span class=\"__2 _275\"></span>uarantee<span class=\"__2 _275\"></span>d the co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>itm<span class=\"__2 _275\"></span>ents of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs90f\">foll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g Iri<span class=\"__2 _275\"></span>sh su<span class=\"__2 _275\"></span>bsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d, as a resu<span class=\"__2 _275\"></span>lt, thes<span class=\"__2 _275\"></span>e com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ies wi<span class=\"__2 _275\"></span>ll b<span class=\"__2 _275\"></span>e exempted from the \ufb01<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>ns of Se<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s 347 and 3<span class=\"__2 _275\"></span>4<span class=\"__2 _275\"></span>8<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs910\">of the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>nie<span class=\"__2 _275\"></span>s Act, 2014:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs911\">Alva<span class=\"__2 _275\"></span>ba<span class=\"__2 _275\"></span>y Lim<span class=\"__2 _275\"></span>ited, B<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>get Ene<span class=\"__2 _275\"></span>rgy Lim<span class=\"__2 _275\"></span>ited, B<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>get En<span class=\"__2 _275\"></span>ergy H<span class=\"__2 _275\"></span>old<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, Cam<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>us Oi<span class=\"__2 _275\"></span>l Li<span class=\"__2 _275\"></span>mited, CC Lu<span class=\"__2 _275\"></span>bri<span class=\"__2 _275\"></span>cants L<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited, Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ta<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs912\">Irela<span class=\"__2 _275\"></span>nd L<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited (forme<span class=\"__2 _275\"></span>rly Em<span class=\"__2 _275\"></span>o O<span class=\"__2 _275\"></span>il Li<span class=\"__2 _275\"></span>mited ), Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tas Energy I<span class=\"__2 _275\"></span>relan<span class=\"__2 _275\"></span>d Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, DCC C<span class=\"__2 _275\"></span>orp<span class=\"__2 _275\"></span>orate Fund<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, DCC<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gs913\">Co<span class=\"__2 _275\"></span>rpo<span class=\"__2 _275\"></span>rate Partn<span class=\"__2 _275\"></span>ers U<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Co<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>orate 2007 dac<span class=\"__2 _275\"></span>, DCC C<span class=\"__2 _275\"></span>orp<span class=\"__2 _275\"></span>orate Ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es da<span class=\"__2 _275\"></span>c, D<span class=\"__2 _275\"></span>CC Ene<span class=\"__2 _275\"></span>rgy Lim<span class=\"__2 _275\"></span>ited, DCC<span class=\"__2 _2cc\"> </span><span class=\"__2 _275\"></span> </div>Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, DCC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Ho<span class=\"__2 _275\"></span>ldi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>s Lim<span class=\"__2 _275\"></span>ited (form<span class=\"__2 _275\"></span>erl<span class=\"__2 _275\"></span>y DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted)<span class=\"__2 _276\"></span>, DCC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e &amp; T<span class=\"__2 _277\"></span>reas<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span>ac, D<span class=\"__2 _275\"></span>CC Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span> Se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vic<span class=\"__2 _275\"></span>es U<span class=\"__2 _275\"></span>nli<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted Com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s Ho<span class=\"__2 _275\"></span>ldi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>s Un<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>mited C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l Se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces I<span class=\"__2 _275\"></span>nterna<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>al d<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>,<span class=\"__2 _2cc\"> </span> DCC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial S<span class=\"__2 _275\"></span>er<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es Intern<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l Ho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs Li<span class=\"__2 _275\"></span>mited, D<span class=\"__2 _275\"></span>CC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>es Investm<span class=\"__2 _275\"></span>ents C<span class=\"__2 _275\"></span>LG<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>es Irel<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, DCC F<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l Se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces M<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ac, D<span class=\"__2 _275\"></span>CC Fun<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng 20<span class=\"__2 _275\"></span>07 dac<span class=\"__2 _275\"></span>, DCC Fu<span class=\"__2 _275\"></span>nd S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s Un<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>mited<span class=\"__2 _2cc\"> </span> Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC H<span class=\"__2 _275\"></span>eal<span class=\"__2 _275\"></span>thca<span class=\"__2 _275\"></span>re Lim<span class=\"__2 _275\"></span>ited, DCC M<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent S<span class=\"__2 _275\"></span>er<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es Lim<span class=\"__2 _275\"></span>ited, D<span class=\"__2 _275\"></span>CC No<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>es U<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>imi<span class=\"__2 _275\"></span>ted Com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>any<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC T<span class=\"__2 _277\"></span>ec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span> Lim<span class=\"__2 _275\"></span>ited, DC<span class=\"__2 _275\"></span>C T<span class=\"__2 _277\"></span>reasu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y 201<span class=\"__2 _275\"></span>0 da<span class=\"__2 _275\"></span>c, DCC T<span class=\"__2 _277\"></span>rea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y Irel<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d 2013 da<span class=\"__2 _275\"></span>c, DCC T<span class=\"__2 _277\"></span>rea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y Ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt Un<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>mited C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC<span class=\"__2 _2cc\"> </span> T<span class=\"__2 _277\"></span>reasu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ices U<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pany, DCC T<span class=\"__2 _277\"></span>reasur<span class=\"__2 _279\"></span>y So<span class=\"__2 _275\"></span>luti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>, Ene<span class=\"__2 _275\"></span>rgy Procu<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nt Lim<span class=\"__2 _275\"></span>ited, En<span class=\"__2 _275\"></span>ergy<span class=\"__2 _2cc\"> </span> Procurem<span class=\"__2 _275\"></span>ent I<span class=\"__2 _275\"></span>rela<span class=\"__2 _275\"></span>nd 2013 Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, Exer<span class=\"__2 _279\"></span>tis Arc T<span class=\"__2 _277\"></span>el<span class=\"__2 _275\"></span>eco<span class=\"__2 _275\"></span>m Li<span class=\"__2 _275\"></span>mited, E<span class=\"__2 _275\"></span>xer<span class=\"__2 _275\"></span>tis I<span class=\"__2 _275\"></span>rela<span class=\"__2 _275\"></span>nd L<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ited, Fan<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>n Li<span class=\"__2 _275\"></span>mited, Fl<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>as Enterpr<span class=\"__2 _275\"></span>ise S<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns<span class=\"__2 _2cc\"> </span> Lim<span class=\"__2 _275\"></span>ited (forme<span class=\"__2 _275\"></span>rly N<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>rgy Lim<span class=\"__2 _275\"></span>ited), Floga<span class=\"__2 _275\"></span>s Irel<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d Lim<span class=\"__2 _275\"></span>ited, Fl<span class=\"__2 _275\"></span>oga<span class=\"__2 _275\"></span>s Na<span class=\"__2 _275\"></span>tural Ga<span class=\"__2 _275\"></span>s Lim<span class=\"__2 _275\"></span>ited, J<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>es O<span class=\"__2 _275\"></span>il Li<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ted, Me<span class=\"__2 _275\"></span>dis<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>rce Irela<span class=\"__2 _275\"></span>nd<span class=\"__2 _2cc\"> </span> Lim<span class=\"__2 _275\"></span>ited, M<span class=\"__2 _275\"></span>ull<span class=\"__2 _275\"></span>et Investm<span class=\"__2 _275\"></span>ent C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny Un<span class=\"__2 _275\"></span>lim<span class=\"__2 _275\"></span>ited Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any, SerC<span class=\"__2 _275\"></span>om (H<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>gs) Lim<span class=\"__2 _275\"></span>ited, S<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>Co<span class=\"__2 _275\"></span>m Prope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y Lim<span class=\"__2 _275\"></span>ited, S<span class=\"__2 _275\"></span>ource LS<span class=\"__2 _275\"></span> Glo<span class=\"__2 _275\"></span>b<span class=\"__2 _275\"></span>al Li<span class=\"__2 _275\"></span>mited a<span class=\"__2 _275\"></span>nd Starata Limited.<span class=\"__2 _2cc\"> </span>Three of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s Germ<span class=\"__2 _275\"></span>an s<span class=\"__2 _275\"></span>ubsi<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>es, En<span class=\"__2 _275\"></span>ergie<span class=\"__2 _275\"></span>Di<span class=\"__2 _275\"></span>rect G<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>H &amp; Co. KG, TEGA<span class=\"__2 _277\"></span>-<span class=\"__2 _282\"></span>T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>chn<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>e Gas<span class=\"__2 _275\"></span>e un<span class=\"__2 _275\"></span>d Ga<span class=\"__2 _275\"></span>setechn<span class=\"__2 _275\"></span>ik G<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>H an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> DCC G<span class=\"__2 _275\"></span>erm<span class=\"__2 _275\"></span>any H<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g Gm<span class=\"__2 _275\"></span>b<span class=\"__2 _275\"></span>H avai<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>d of disc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ure exemptio<span class=\"__2 _275\"></span>ns pu<span class=\"__2 _275\"></span>rsu<span class=\"__2 _275\"></span>ant to Sec<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n 264 of th<span class=\"__2 _275\"></span>e Ge<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>an C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>rcial C<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> (HGB) a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>re therefore exempted from th<span class=\"__2 _275\"></span>e obl<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns to prepa<span class=\"__2 _275\"></span>re and d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>e au<span class=\"__2 _275\"></span>dited \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>al s<span class=\"__2 _275\"></span>tat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "5.6  RELATED PARTY TRANSACTIONS The Group\u2019s principal related parties are the Group\u2019s subsidiaries, associates and key management personnel of the Group. The principal related party relationships requiring disclosure in the consolidated \ufb01nancial statements of the Group under IAS 24  Related Party Disclosures relate to the existence of subsidiaries and associates and transactions with these entities entered  into by the Group and the identi\ufb01cation and compensation of key management personnel as addressed in more detail below. SUBSIDIARIES AND ASSOCIATES The consolidated \ufb01nancial statements include the \ufb01nancial statements of the Parent Company and its subsidiaries and  associates as documented in the accounting policies in note 5.9 and the basis of consolidation in note 1.3. A listing of the  principal subsidiaries and associates is provided in the Group Directory on pages 232 to 235 of this Annual Report.  Transactions are entered into in the normal course of business on an arm\u2019s length basis. Sales to and purchases from, together  with outstanding payables and receivables to and from subsidiaries are eliminated in the preparation of the consolidated \ufb01nancial statements.  COMPENSATION OF KEY MANAGEMENT PERSONNEL For the purposes of the disclosure requirements under IAS 24, the term \u2018key management personnel\u2019 (i.e. those persons having authority and responsibility for planning, directing and controlling the activities of the Company) comprises the Board of  Directors which manages the business and affairs of the Company. Key management remuneration amounted to: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Short-term bene\ufb01ts 3,437 4,197 Post-employment bene\ufb01ts 179 169 Share-based payment (calculated in accordance with the principles disclosed in note 2.5) 1,363 1,060 4,979 5,426 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "5.6  RELATED PARTY TRANSACTIONS The Group\u2019s principal related parties are the Group\u2019s subsidiaries, associates and key management personnel of the Group. The principal related party relationships requiring disclosure in the consolidated \ufb01nancial statements of the Group under IAS 24  Related Party Disclosures relate to the existence of subsidiaries and associates and transactions with these entities entered  into by the Group and the identi\ufb01cation and compensation of key management personnel as addressed in more detail below. SUBSIDIARIES AND ASSOCIATES The consolidated \ufb01nancial statements include the \ufb01nancial statements of the Parent Company and its subsidiaries and  associates as documented in the accounting policies in note 5.9 and the basis of consolidation in note 1.3. A listing of the  principal subsidiaries and associates is provided in the Group Directory on pages 232 to 235 of this Annual Report.  Transactions are entered into in the normal course of business on an arm\u2019s length basis. Sales to and purchases from, together  with outstanding payables and receivables to and from subsidiaries are eliminated in the preparation of the consolidated \ufb01nancial statements.  COMPENSATION OF KEY MANAGEMENT PERSONNEL For the purposes of the disclosure requirements under IAS 24, the term \u2018key management personnel\u2019 (i.e. those persons having authority and responsibility for planning, directing and controlling the activities of the Company) comprises the Board of  Directors which manages the business and affairs of the Company. Key management remuneration amounted to: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Short-term bene\ufb01ts 3,437 4,197 Post-employment bene\ufb01ts 179 169 Share-based payment (calculated in accordance with the principles disclosed in note 2.5) 1,363 1,060 4,979 5,426 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "5.7  FINANCIAL RISK AND CAPITAL MANAGEMENT This note details the Group\u2019s treasury management and \ufb01nancial risk management objectives and policies. Information is  also provided regarding the Group\u2019s exposure and sensitivity to capital risk, credit risk, liquidity risk, foreign exchange risk,  interest rate risk and commodity price risk, and the policies in place to monitor and manage these risks. CAPITAL RISK MANAGEMENT The Group\u2019s objectives when managing its capital structure are to safeguard the Group\u2019s ability to continue as a going  concern to provide returns to shareholders and bene\ufb01ts for other stakeholders, while maintaining a strong balance sheet to  support the continued organic and acquisitive growth of its businesses and to maintain investor, creditor and market  con\ufb01dence. Return on capital employed (\u2018ROCE\u2019) is a key performance indicator for the Group. To maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, issue new  shares or buy back existing shares, increase or reduce debt or sell assets.  The Group includes borrowings in its measure of capital. The Group\u2019s borrowings are subject to covenants. Further details on  this are outlined in the \u2018liquidity risk management\u2019 section of this note . The policy for net debt/cash is to ensure a structure of longer-term debt funding and cash balances with deposit maturities up  to three months. The capital structure of the Group, which comprises capital and reserves attributable to the owners of the Parent Company, net  debt, lease creditors and acquisition related liabilities, may be summarised as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Capital and reserves attributable to the owners of the Parent Company 2,978,091 2,905,184 Net debt (excl. lease creditors) (note 3.13) 767,335 419,903 Lease creditors (note 3.12) 346,546 336,702 Acquisition related liabilities (note 3.16) 127,393 96,252 At 31 March 4,219,365 3,758,041 FINANCIAL RISK MANAGEMENT Group \ufb01nancial risk management is governed by policies and guidelines which are reviewed and approved annually by the  Board of Directors, most recently in April 2023. These policies and guidelines primarily cover credit risk, liquidity risk, foreign  exchange risk, interest rate risk and commodity price risk. The principal objective of these policies and guidelines is the  minimisation of \ufb01nancial risk at reasonable cost. The Group does not trade in \ufb01nancial instruments, nor does it enter into any  leveraged derivative transactions. DCC\u2019s Group Treasury function centrally manages the Group\u2019s funding and liquidity  requirements. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign exchange, and, in  conjunction with Group Commodity Risk Management, manage commodity price exposures, within approved policies and  guidelines. Compliance with the policies and guidelines is reviewed by the Group Internal Audit function. The Group has a consistent focus on maintaining \ufb01nancial strength through a disciplined approach to balance sheet  management and maintaining relatively low levels of \ufb01nancial risk. At 31 March 2023, the Group had cash and cash equivalents of \u00a31,421.749 million (note 3.9) and \u00a3765 million undrawn under its committed revolving credit facility (note 3.11). At 31 March 2023, the capital structure, as summarised above had net debt excluding lease creditors of \u00a3767.335 million.  (i)  Credit risk management Credit risk is the risk of \ufb01nancial loss to the Group if a customer or counterparty to a \ufb01nancial instrument fails to meet its  contractual obligations. It arises principally from credit exposure to trade receivables, cash and cash equivalents including  deposits with banks and \ufb01nancial institutions and derivative \ufb01nancial instruments. The Group\u2019s trade receivables are generally unsecured and non-interest bearing and arise from a wide and varied customer  base spread throughout the Group\u2019s operations and, as such, there is no signi\ufb01cant concentration of credit risk. The Group  allocates each exposure to a credit risk grade, based on data that is determined to be predictive of risk of loss. The Group\u2019s  credit risk management policy in relation to trade receivables involves periodically assessing the \ufb01nancial reliability of  customers, considering their \ufb01nancial position, past experience and other factors. The utilisation of credit limits is regularly  monitored, and a signi\ufb01cant element of credit risk is covered by credit insurance.  The Group applies the simpli\ufb01ed approach to providing for expected credit losses (\u2018ECL\u2019) permitted by IFRS 9 Financial  Instruments, which requires expected lifetime losses to be recognised from initial recognition of the trade receivables. The Group uses an allowance matrix to measure the ECL\u2019s of trade receivables, which comprises a very large number of small balances. Loss rates are based on actual credit loss experience. As detailed in note 3.6, the Group\u2019s trade receivables at 31 March 2023 amount to \u00a31,939,528 million (2022: \u00a32,086.578 million).  Customer credit risk arising in the context of the Group\u2019s operations is not signi\ufb01cant and the total allowance for impairment  of trade receivables amounts to 3.8% of the Group\u2019s gross trade receivables (2022: 2.6%). The allowance for impairment mainly  relates to trade and other receivables balances which are over six months overdue. Where appropriate, certain of the Group\u2019s operations selectively utilise supply chain \ufb01nancing solutions to sell, on a  non-recourse basis, a portion of their receivables relating to certain larger supply chain/sales and marketing activities. The level of supply chain \ufb01nancing at 31 March 2023 was \u00a3151.097 million (2022: \u00a3168.037 million) and has been derecognised from \u2018Trade and other receivables\u2019 in accordance with the Group\u2019s accounting policy. Revenues relating to the non-recourse sale  of receivables included in overall Group revenues in the year ended 31 March 2023 amounted to \u00a31,167.725 million (2022:  \u00a31,305.432 million). Risk of counterparty default arising on cash and cash equivalents and derivative \ufb01nancial instruments is controlled within a  framework of dealing with high-quality institutions and, by policy, limiting the amount of credit exposure to any one bank or institution. DCC transacts with a variety of high credit quality \ufb01nancial institutions for the purpose of placing deposits and entering into derivative contracts. Deposits are also placed with AAA money market funds. The Group actively monitors its  credit exposure to each counterparty to ensure compliance with the counterparty risk limits of the Board approved treasury policy. Of the total cash and cash equivalents at 31 March 2023 of \u00a31,421.749 million, 17.2% (\u00a3244.878 million) was with money  market funds, 98.0% (\u00a31,393.644 million) was with money market funds or \ufb01nancial institutions with minimum short-term ratings of  A-1 (Standard and Poor\u2019s) or P-1 (Moody\u2019s) and 98.2% (\u00a31,396.268 million) was with money market funds or \ufb01nancial institutions  with minimum short-term ratings of A-2 (Standard and Poor\u2019s) or P-2 (Moody\u2019s). In the normal course of business, the Group operates notional cash pooling systems, where a legal right of set-off applies. As at 31 March 2023, derivative transactions were  with counterparties with ratings ranging from A+ to A- (long-term) with Standard and Poor\u2019s or Aa1 to A1 (long-term) with  Moody\u2019s. The Group accordingly does not expect any loss in relation to its cash and cash equivalents or its derivative balances  at 31 March 2023. Management does not expect any signi\ufb01cant counterparty to fail to meet its obligations. The maximum exposure to credit risk  is represented by the carrying amount of each asset.  (ii)  Liquidity risk management The Group maintains a strong balance sheet with long-term debt funding and cash balances with deposit maturities up to  three months. Wherever possible, surplus funds in the Group are transferred to the centralised treasury department through the repayment of borrowings, deposits and dividends. These are then lent to Group companies, contributed as equity to fund Group operations, used to retire external debt or invested externally. The Group does not use off-balance sheet special  purpose entities as a source of liquidity or for other \ufb01nancing purposes. In addition, the Group maintains signi\ufb01cant committed and uncommitted credit lines with its relationship banks. Compliance with the Group\u2019s debt covenants is monitored continually based on management accounts. Sensitivity analysis using various scenarios are applied to forecasts to assess their impact on  covenants and net debt/cash. During the year to 31 March 2023, all covenants have been complied with and based on current  forecasts, it is expected that all covenants will continue to be complied with for the foreseeable future. Further analysis of the Group\u2019s debt covenants is included in the Financial Review. The tables below show the projected contractual undiscounted total cash out\ufb02ows (principal and interest) arising from the  Group\u2019s trade and other payables, gross debt and derivative \ufb01nancial instruments. The tables also include the gross cash in\ufb02ows projected to arise from derivative \ufb01nancial instruments. These projections are based on the interest and foreign exchange rates applying at the end of the relevant \ufb01nancial year. As at 31 March 2023 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total   \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,411,684) \u2013 \u2013 \u2013 (3,411,684) Interest bearing loans and borrowings (321,381) (339,526) (679,945) (954,922) (2,295,774) Interest payments on interest bearing loans and  borrowings (88,518) (74,915) (182,481) (157,919) (503,833) Lease creditors (71,158) (57,675) (103,126) (114,587) (346,546) Interest payments on lease creditors (9,227) (7,642) (15,712) (40,180) (72,761) Acquisition related liabilities (41,221) (28,903) (48,998) (8,271) (127,393) Cross currency swaps \u2013 gross cash out\ufb02ows (239,597) (171,258) (168,028) (18,942) (597,825) Other derivative \ufb01nancial instruments (42,341) (3,803) (1,331) \u2013 (47,475) Interest rate swaps \u2013 net cash in\ufb02ows (11,062) (9,821) (24,414) (2,348) (47,645) (4,236,189) (693,543) (1,224,035) (1,297,169) (7,450,936) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows Cross currency swaps \u2013 gross cash in\ufb02ows 291,277 220,095 212,491 24,308 748,171 Other derivative \ufb01nancial instruments 12,227 1,045 10 \u2013 13,282 303,504 221,140 212,501 24,308 761,453 As at 31 March 2022 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total  \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,468,705) \u2013 \u2013 \u2013 (3,468,705) Interest bearing loans and borrowings (67,668) (255,296) (1,009,186) (674,406) (2,006,556) Interest payments on interest bearing loans and  borrowings (62,252) (52,533) (102,859) (56,701) (274,345) Lease creditors (63,538) (55,478) (98,564) (119,122) (336,702) Interest payments on lease creditors (8,376) (7,075) (15,155) (40,825) (71,431) Acquisition related liabilities (23,602) (25,368) (47,282) \u2013 (96,252) Cross currency swaps \u2013 gross cash out\ufb02ows (13,423) (228,135) (327,540) (18,717) (587,815) Other derivative \ufb01nancial instruments (28,634) (252) (1,680) \u2013 (30,566) (3,736,198) (624,137) (1,602,266) (909,771) (6,872,372) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows  Interest rate swaps \u2013 net cash in\ufb02ows 4,357 4,322 5,367 1,704 15,750 Cross currency swaps \u2013 gross cash in\ufb02ows 28,826 274,514 406,747 23,979 734,066 Other derivative \ufb01nancial instruments 107,361 5,461 652 \u2013 113,474 140,544 284,297 412,766 25,683 863,290 The Group has sufficient cash resources and liquid assets to enable it to meet its current borrowing obligations and trade and other payables. The Group has a well balanced pro\ufb01le of debt maturities over the coming years which will be serviced through  a combination of cash and cash equivalents, cash \ufb02ows, committed bank facilities and the raising of additional  long-term debt. (iii)  Market risk management Foreign exchange risk management DCC\u2019s presentation currency is sterling. Foreign exchange risk arises from future commercial transactions, recognised assets  and liabilities and net investments in foreign operations giving rise to exposure to other currencies, primarily the euro and the  US dollar. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign currency exposures within  approved policies and guidelines using forward currency contracts. The Group does not hedge translation exposure on the translation of the pro\ufb01ts of foreign currency subsidiaries on the basis  that there is no commitment or intention to remit earnings. The Group has investments in non-sterling, primarily euro and US dollar denominated, operations which are cash generative  and a signi\ufb01cant proportion of cash generated from these operations is reinvested in development activities rather than being  repatriated into sterling. The Group seeks to manage the resultant foreign currency translation risk through borrowings denominated in (or swapped utilising cross currency interest rate swaps into) the relevant currency or through currency swaps related to intercompany funding, although these hedges are offset by the strong ongoing cash \ufb02ow generated from the  Group\u2019s non-sterling operations, leaving DCC with a net investment in non-sterling assets. The gain of \u00a343.3 million arising on  the translation of DCC\u2019s non-sterling denominated net asset position at 31 March 2023 as set out in the Group Statement of  Comprehensive Income mainly re\ufb02ects the weakening in the value of sterling against the US dollar, with the impact of  movements against other currencies largely offsetting each other.  The Group has a moderate level of transactional currency exposure arising from sales or purchases by operating units in  currencies other than their functional currencies. Where sales or purchases are invoiced in currencies other than the local currency and there is not a natural hedge with other activities within the Group, DCC generally hedges between 50% and 90%  of those transactions for the subsequent two months. The Group also hedges a proportion of anticipated transactions in certain subsidiaries for periods ranging up to 18 months with such transactions qualifying as \u2018highly probable\u2019 forecast  transactions for IAS 39 hedge accounting purposes. Sensitivity to currency movements A change in the value of other currencies by 10% against sterling would have a \u00a328.2 million (2022: \u00a328.6 million) impact on the Group\u2019s pro\ufb01t before tax and exceptional items, would change the Group\u2019s equity by \u00a3210.2 million and change the Group\u2019s net  debt by \u00a3102 million (2022: \u00a3188.4 million and \u00a384.5 million respectively). These amounts include an insigni\ufb01cant amount of  transactional currency exposure. Interest rate risk management On a net debt/cash basis, the Group is exposed to changes in interest rates, primarily changes in EURIBOR and sterling SONIA. Having borrowed at both \ufb01xed and \ufb02oating rates of interest, DCC has swapped its \ufb01xed rate borrowings to a combination of  \ufb01xed and \ufb02oating interest rates, using interest rate and cross currency interest rate swaps. Overall interest rate risk on gross borrowings is mitigated by matching, to the extent possible, the maturity of its cash balances with the interest rate reset  periods on the swaps related to its borrowings, and with interest income on deposits.  Sensitivity of interest charges to interest rate movements Based on the composition of net debt at 31 March 2023 a one percentage point (100 basis points) change in average \ufb02oating  interest rates would have a \u00a34.7 million (2022: \u00a33.8 million) impact on the Group\u2019s pro\ufb01t before tax. Further information on Group borrowings and the management of related interest rate risk is set out in notes 3.10 and 3.11. Commodity price risk management DCC, through its activities in the energy sector, procures, markets and sells LPG, natural gas, electricity and oil products and,  as such, is exposed to changes in commodity cost prices. In general, market dynamics are such that commodity cost price  movements are promptly re\ufb02ected in sales prices. In certain markets, short-term or seasonal price stability is preferred by  certain customer segments which requires hedging a proportion of forecasted transactions, with such transactions qualifying  as \u2018highly probable\u2019 for IAS 39 hedge accounting purposes. DCC uses both forward purchase contracts and derivative  commodity instruments to support its pricing strategy for a portion of expected future sales, typically for periods of less than 12 months. Fixed price supply contracts may be provided to certain customers for periods typically less than 12 months in duration. DCC  \ufb01xes its cost of sales on contracted future volumes where the customer contract contains a take-or-pay arrangement that  permits the customer to purchase a \ufb01xed amount of product for a \ufb01xed price during a speci\ufb01ed period and requires payment even if the customer does not take delivery of the product. Where a take-or-pay clause is not included in the customer  contract, DCC hedges a portion of forecasted sales volume recognising that certain sales, such as natural gas and electricity,  are exposed to volumetric risk in the form of an uncertain consumption pro\ufb01le arising from a range of factors, including supply  dynamics and the weather.  DCC does not hold signi\ufb01cant amounts of commodity inventory relative to purchases and sales; however, for certain inventory,  such as fuel oil and natural gas, DCC may enter hedge contracts to manage price exposures.  Across its energy activities, DCC enters into commodity hedges to \ufb01x a portion of own fuel costs.  Certain activities of individual businesses are centralised under the supervision of the DCC Group Commodity Risk Management function. Divisional and subsidiary management, in conjunction with the Group\u2019s Commodity Risk Management  function, manage commodity price exposures within approved policies and guidelines.  All commodity hedging counterparties are approved by the Chief Executive and the Chief Financial Officer and are reviewed  by the Board. Sensitivity to commodity price movements Due to pricing dynamics in the oil distribution market, an increase or decrease of 10% in the commodity cost price of oil would  have an immaterial impact on the Group\u2019s pro\ufb01t before tax (2022: immaterial) and an immaterial impact on the Group\u2019s equity  (2022: immaterial).  The impact on the Group\u2019s pro\ufb01t before tax and on the Group\u2019s equity of an increase or decrease of 10% in the commodity cost  price of LPG, natural gas or electricity would be dependent on seasonal variations, competitive pressures and the underlying  absolute cost of the commodity at the time and, as such, is difficult to quantify but would not be material . Fair values of \ufb01nancial assets and \ufb01nancial liabilities The fair values of borrowings (none of which are listed) and derivative \ufb01nancial instruments are measured by discounting cash \ufb02ows at prevailing interest and exchange rates. The fair values of expected future payments under contingent consideration  arrangements are determined by applying a risk-adjusted discount rate to the future payments which are based on forecasted  operating pro\ufb01ts of the acquired entity over the relevant period. The carrying value of non-interest-bearing \ufb01nancial assets,  \ufb01nancial liabilities and cash and cash equivalents approximates their fair values, largely due to their short-term maturities. The  nominal value less impairment allowance of trade receivables and payables approximate to their fair values, largely due to  their short-term maturities . The following is a comparison by category of book values and fair values of the Group\u2019s \ufb01nancial assets and \ufb01nancial liabilities: 2023 2022 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments 148,457 148,457 225,939 225,939 Trade and other receivables 2,312,269 2,312,269 2,508,613 2,508,613 Cash and cash equivalents 1,421,749 1,421,749 1,394,272 1,394,272 3,882,475 3,882,475 4,128,824 4,128,824 Financial liabilities Borrowings (excluding lease creditors) 2,254,615 2,292,098 2,001,150 2,052,844 Derivative \ufb01nancial instruments 82,926 82,926 38,964 38,964 Acquisition related liabilities 127,393 127,393 96,252 96,252 Trade and other payables 3,279,898 3,279,898 3,468,705 3,468,705 5,744,832 5,782,315 5,605,071 5,656,765 The Group has adopted the following fair value measurement hierarchy in relation to its \ufb01nancial assets and \ufb01nancial liabilities that are carried in the Balance Sheet at fair value as at the year end:  \u2013 Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities;  \u2013 Level 2: inputs, other than quoted prices included within level 1, that are observable for the asset or liability either directly (as  prices) or indirectly (derived from prices); and  \u2013 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). Fair value measurement as at 31 March 2023 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total   \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 148,457 \u2013 148,457 \u2013 148,457 \u2013 148,457 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 127,393 127,393 Derivative \ufb01nancial instruments (note 3.10) \u2013 82,926 \u2013 82,926 \u2013 82,926 127,393 210,319 Fair value measurement as at 31 March 2022 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 225,939 \u2013 225,939 \u2013 225,939 \u2013 225,939 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 96,252 96,252 Derivative \ufb01nancial instruments (note 3.10) \u2013 38,964 \u2013 38,964 \u2013 38,964 96,252 135,216 Level 2 fair value measurement: The speci\ufb01c valuation techniques used to value \ufb01nancial instruments that are carried at fair value using level 2 valuation techniques are:  \u2013 the fair value of interest rate, currency and cross currency interest rate swaps is calculated as the present value of the estimated future cash \ufb02ows based on observable yield curves;   \u2013 the fair value of forward foreign exchange contracts is determined using quoted forward exchange rates at the reporting  date with the resulting value discounted back to present value; and  \u2013 the fair value of forward commodity contracts is determined using quoted forward commodity prices at the reporting date  with the resulting value discounted back to present value.  Level 3 fair value measurement: Acquisition related liabilities are included in level 3 of the fair value hierarchy. Details of the movement in the year are included in  note 3.16. The speci\ufb01c valuation techniques used to value contingent consideration that is carried at fair value using level 3  valuation techniques are:  \u2013 the expected future payments are determined by forecasting the acquiree\u2019s relevant basis for the contingent consideration (i.e. valuations based on EBITDA or EBIT multiples) as appropriate to the speci\ufb01c contractual earn out arrangement; and  \u2013 the present value of the estimated future expected payments are discounted using a risk-adjusted discount rate where the time value of money is material. The signi\ufb01cant unobservable inputs are as follows:  \u2013 forecasted average adjusted operating pro\ufb01t growth rate 10.0% to 20.0% (2022: 5.0% to 18.0%);  \u2013 forecasted average out\ufb02ow on Butagaz acquisition related liabilities \u00a33.5 million per annum (2022: \u00a34.3 million per  annum); and  \u2013 risk adjusted discount rate 3.0% to 8.9% (2022: 1.0% to 2.0%). The estimated fair value of contingent consideration would increase/(decrease) if EBITDA/EBIT growth was higher/(lower) if the forecasted out\ufb02ow on Butagaz acquisition related liabilities was higher/(lower) or if the risk-adjusted discount rate was lower/ (higher). For the fair value of contingent consideration, a reasonably possible change to one of the signi\ufb01cant unobservable  inputs at 31 March 2023, holding the other inputs constant, would have the following effects: Impact on the carrying value of contingent consideration 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Forecasted average adjusted operating pro\ufb01t growth rate (1% movement) 1,522 2,289 Forecasted out\ufb02ow on Butagaz acquisition related liabilities (5% movement) 682 698 Risk adjusted discount rate (0.5% movement) 901 793 OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES (i)  Financial assets The following \ufb01nancial assets are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 135,175 \u2013 135,175 (28,860) \u2013 106,315 Cash and cash equivalents 389,669 \u2013 389,669 (46,328) \u2013 343,341 524,844 \u2013 524,844 (75,188) \u2013 449,656 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 112,465 \u2013 112,465 (8,084) \u2013 104,381 Cash and cash equivalents 467,047 \u2013 467,047 (65,287) \u2013 401,760 579,512 \u2013 579,512 (73,371) \u2013 506,141 (ii)   Financial liabilities The following \ufb01nancial liabilities are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 35,451 \u2013 35,451 (28,860) \u2013 6,591 Bank borrowings 46,328 \u2013 46,328 (46,328) \u2013 \u2013 81,779 \u2013 81,779 (75,188) \u2013 6,591 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 8,398 \u2013 8,398 (8,084) \u2013 314 Bank borrowings 65,287 \u2013 65,287 (65,287) \u2013 \u2013 73,685 \u2013 73,685 (73,371) \u2013 314 For the \ufb01nancial assets and liabilities subject to enforceable master netting arrangements or similar arrangements above, each  agreement between the Group and the counterparty allows for net settlement of the relevant \ufb01nancial assets and liabilities  when both elect to settle on a net basis. In the absence of such an election, \ufb01nancial assets and liabilities will be settled on a  gross basis however each party to the master netting agreement or similar agreement will have the option to settle all such  amounts on a net basis in the event of default of the other party. Per the terms of each agreement, an event of default includes  failure by a party to make payment when due, failure by a party to perform any obligation required by the agreement (other than payment) if such a failure is not remedied within periods of 15 to 30 days after notice of such failure is given to the party,  or bankruptcy. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "5.7  FINANCIAL RISK AND CAPITAL MANAGEMENT This note details the Group\u2019s treasury management and \ufb01nancial risk management objectives and policies. Information is  also provided regarding the Group\u2019s exposure and sensitivity to capital risk, credit risk, liquidity risk, foreign exchange risk,  interest rate risk and commodity price risk, and the policies in place to monitor and manage these risks. CAPITAL RISK MANAGEMENT The Group\u2019s objectives when managing its capital structure are to safeguard the Group\u2019s ability to continue as a going  concern to provide returns to shareholders and bene\ufb01ts for other stakeholders, while maintaining a strong balance sheet to  support the continued organic and acquisitive growth of its businesses and to maintain investor, creditor and market  con\ufb01dence. Return on capital employed (\u2018ROCE\u2019) is a key performance indicator for the Group. To maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, issue new  shares or buy back existing shares, increase or reduce debt or sell assets.  The Group includes borrowings in its measure of capital. The Group\u2019s borrowings are subject to covenants. Further details on  this are outlined in the \u2018liquidity risk management\u2019 section of this note . The policy for net debt/cash is to ensure a structure of longer-term debt funding and cash balances with deposit maturities up  to three months. The capital structure of the Group, which comprises capital and reserves attributable to the owners of the Parent Company, net  debt, lease creditors and acquisition related liabilities, may be summarised as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Capital and reserves attributable to the owners of the Parent Company 2,978,091 2,905,184 Net debt (excl. lease creditors) (note 3.13) 767,335 419,903 Lease creditors (note 3.12) 346,546 336,702 Acquisition related liabilities (note 3.16) 127,393 96,252 At 31 March 4,219,365 3,758,041 FINANCIAL RISK MANAGEMENT Group \ufb01nancial risk management is governed by policies and guidelines which are reviewed and approved annually by the  Board of Directors, most recently in April 2023. These policies and guidelines primarily cover credit risk, liquidity risk, foreign  exchange risk, interest rate risk and commodity price risk. The principal objective of these policies and guidelines is the  minimisation of \ufb01nancial risk at reasonable cost. The Group does not trade in \ufb01nancial instruments, nor does it enter into any  leveraged derivative transactions. DCC\u2019s Group Treasury function centrally manages the Group\u2019s funding and liquidity  requirements. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign exchange, and, in  conjunction with Group Commodity Risk Management, manage commodity price exposures, within approved policies and  guidelines. Compliance with the policies and guidelines is reviewed by the Group Internal Audit function. The Group has a consistent focus on maintaining \ufb01nancial strength through a disciplined approach to balance sheet  management and maintaining relatively low levels of \ufb01nancial risk. At 31 March 2023, the Group had cash and cash equivalents of \u00a31,421.749 million (note 3.9) and \u00a3765 million undrawn under its committed revolving credit facility (note 3.11). At 31 March 2023, the capital structure, as summarised above had net debt excluding lease creditors of \u00a3767.335 million.  (i)  Credit risk management Credit risk is the risk of \ufb01nancial loss to the Group if a customer or counterparty to a \ufb01nancial instrument fails to meet its  contractual obligations. It arises principally from credit exposure to trade receivables, cash and cash equivalents including  deposits with banks and \ufb01nancial institutions and derivative \ufb01nancial instruments. The Group\u2019s trade receivables are generally unsecured and non-interest bearing and arise from a wide and varied customer  base spread throughout the Group\u2019s operations and, as such, there is no signi\ufb01cant concentration of credit risk. The Group  allocates each exposure to a credit risk grade, based on data that is determined to be predictive of risk of loss. The Group\u2019s  credit risk management policy in relation to trade receivables involves periodically assessing the \ufb01nancial reliability of  customers, considering their \ufb01nancial position, past experience and other factors. The utilisation of credit limits is regularly  monitored, and a signi\ufb01cant element of credit risk is covered by credit insurance.  The Group applies the simpli\ufb01ed approach to providing for expected credit losses (\u2018ECL\u2019) permitted by IFRS 9 Financial  Instruments, which requires expected lifetime losses to be recognised from initial recognition of the trade receivables. The Group uses an allowance matrix to measure the ECL\u2019s of trade receivables, which comprises a very large number of small balances. Loss rates are based on actual credit loss experience. As detailed in note 3.6, the Group\u2019s trade receivables at 31 March 2023 amount to \u00a31,939,528 million (2022: \u00a32,086.578 million).  Customer credit risk arising in the context of the Group\u2019s operations is not signi\ufb01cant and the total allowance for impairment  of trade receivables amounts to 3.8% of the Group\u2019s gross trade receivables (2022: 2.6%). The allowance for impairment mainly  relates to trade and other receivables balances which are over six months overdue. Where appropriate, certain of the Group\u2019s operations selectively utilise supply chain \ufb01nancing solutions to sell, on a  non-recourse basis, a portion of their receivables relating to certain larger supply chain/sales and marketing activities. The level of supply chain \ufb01nancing at 31 March 2023 was \u00a3151.097 million (2022: \u00a3168.037 million) and has been derecognised from \u2018Trade and other receivables\u2019 in accordance with the Group\u2019s accounting policy. Revenues relating to the non-recourse sale  of receivables included in overall Group revenues in the year ended 31 March 2023 amounted to \u00a31,167.725 million (2022:  \u00a31,305.432 million). Risk of counterparty default arising on cash and cash equivalents and derivative \ufb01nancial instruments is controlled within a  framework of dealing with high-quality institutions and, by policy, limiting the amount of credit exposure to any one bank or institution. DCC transacts with a variety of high credit quality \ufb01nancial institutions for the purpose of placing deposits and entering into derivative contracts. Deposits are also placed with AAA money market funds. The Group actively monitors its  credit exposure to each counterparty to ensure compliance with the counterparty risk limits of the Board approved treasury policy. Of the total cash and cash equivalents at 31 March 2023 of \u00a31,421.749 million, 17.2% (\u00a3244.878 million) was with money  market funds, 98.0% (\u00a31,393.644 million) was with money market funds or \ufb01nancial institutions with minimum short-term ratings of  A-1 (Standard and Poor\u2019s) or P-1 (Moody\u2019s) and 98.2% (\u00a31,396.268 million) was with money market funds or \ufb01nancial institutions  with minimum short-term ratings of A-2 (Standard and Poor\u2019s) or P-2 (Moody\u2019s). In the normal course of business, the Group operates notional cash pooling systems, where a legal right of set-off applies. As at 31 March 2023, derivative transactions were  with counterparties with ratings ranging from A+ to A- (long-term) with Standard and Poor\u2019s or Aa1 to A1 (long-term) with  Moody\u2019s. The Group accordingly does not expect any loss in relation to its cash and cash equivalents or its derivative balances  at 31 March 2023. Management does not expect any signi\ufb01cant counterparty to fail to meet its obligations. The maximum exposure to credit risk  is represented by the carrying amount of each asset.  (ii)  Liquidity risk management The Group maintains a strong balance sheet with long-term debt funding and cash balances with deposit maturities up to  three months. Wherever possible, surplus funds in the Group are transferred to the centralised treasury department through the repayment of borrowings, deposits and dividends. These are then lent to Group companies, contributed as equity to fund Group operations, used to retire external debt or invested externally. The Group does not use off-balance sheet special  purpose entities as a source of liquidity or for other \ufb01nancing purposes. In addition, the Group maintains signi\ufb01cant committed and uncommitted credit lines with its relationship banks. Compliance with the Group\u2019s debt covenants is monitored continually based on management accounts. Sensitivity analysis using various scenarios are applied to forecasts to assess their impact on  covenants and net debt/cash. During the year to 31 March 2023, all covenants have been complied with and based on current  forecasts, it is expected that all covenants will continue to be complied with for the foreseeable future. Further analysis of the Group\u2019s debt covenants is included in the Financial Review. The tables below show the projected contractual undiscounted total cash out\ufb02ows (principal and interest) arising from the  Group\u2019s trade and other payables, gross debt and derivative \ufb01nancial instruments. The tables also include the gross cash in\ufb02ows projected to arise from derivative \ufb01nancial instruments. These projections are based on the interest and foreign exchange rates applying at the end of the relevant \ufb01nancial year. As at 31 March 2023 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total   \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,411,684) \u2013 \u2013 \u2013 (3,411,684) Interest bearing loans and borrowings (321,381) (339,526) (679,945) (954,922) (2,295,774) Interest payments on interest bearing loans and  borrowings (88,518) (74,915) (182,481) (157,919) (503,833) Lease creditors (71,158) (57,675) (103,126) (114,587) (346,546) Interest payments on lease creditors (9,227) (7,642) (15,712) (40,180) (72,761) Acquisition related liabilities (41,221) (28,903) (48,998) (8,271) (127,393) Cross currency swaps \u2013 gross cash out\ufb02ows (239,597) (171,258) (168,028) (18,942) (597,825) Other derivative \ufb01nancial instruments (42,341) (3,803) (1,331) \u2013 (47,475) Interest rate swaps \u2013 net cash in\ufb02ows (11,062) (9,821) (24,414) (2,348) (47,645) (4,236,189) (693,543) (1,224,035) (1,297,169) (7,450,936) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows Cross currency swaps \u2013 gross cash in\ufb02ows 291,277 220,095 212,491 24,308 748,171 Other derivative \ufb01nancial instruments 12,227 1,045 10 \u2013 13,282 303,504 221,140 212,501 24,308 761,453 As at 31 March 2022 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total  \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,468,705) \u2013 \u2013 \u2013 (3,468,705) Interest bearing loans and borrowings (67,668) (255,296) (1,009,186) (674,406) (2,006,556) Interest payments on interest bearing loans and  borrowings (62,252) (52,533) (102,859) (56,701) (274,345) Lease creditors (63,538) (55,478) (98,564) (119,122) (336,702) Interest payments on lease creditors (8,376) (7,075) (15,155) (40,825) (71,431) Acquisition related liabilities (23,602) (25,368) (47,282) \u2013 (96,252) Cross currency swaps \u2013 gross cash out\ufb02ows (13,423) (228,135) (327,540) (18,717) (587,815) Other derivative \ufb01nancial instruments (28,634) (252) (1,680) \u2013 (30,566) (3,736,198) (624,137) (1,602,266) (909,771) (6,872,372) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows  Interest rate swaps \u2013 net cash in\ufb02ows 4,357 4,322 5,367 1,704 15,750 Cross currency swaps \u2013 gross cash in\ufb02ows 28,826 274,514 406,747 23,979 734,066 Other derivative \ufb01nancial instruments 107,361 5,461 652 \u2013 113,474 140,544 284,297 412,766 25,683 863,290 The Group has sufficient cash resources and liquid assets to enable it to meet its current borrowing obligations and trade and other payables. The Group has a well balanced pro\ufb01le of debt maturities over the coming years which will be serviced through  a combination of cash and cash equivalents, cash \ufb02ows, committed bank facilities and the raising of additional  long-term debt. (iii)  Market risk management Foreign exchange risk management DCC\u2019s presentation currency is sterling. Foreign exchange risk arises from future commercial transactions, recognised assets  and liabilities and net investments in foreign operations giving rise to exposure to other currencies, primarily the euro and the  US dollar. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign currency exposures within  approved policies and guidelines using forward currency contracts. The Group does not hedge translation exposure on the translation of the pro\ufb01ts of foreign currency subsidiaries on the basis  that there is no commitment or intention to remit earnings. The Group has investments in non-sterling, primarily euro and US dollar denominated, operations which are cash generative  and a signi\ufb01cant proportion of cash generated from these operations is reinvested in development activities rather than being  repatriated into sterling. The Group seeks to manage the resultant foreign currency translation risk through borrowings denominated in (or swapped utilising cross currency interest rate swaps into) the relevant currency or through currency swaps related to intercompany funding, although these hedges are offset by the strong ongoing cash \ufb02ow generated from the  Group\u2019s non-sterling operations, leaving DCC with a net investment in non-sterling assets. The gain of \u00a343.3 million arising on  the translation of DCC\u2019s non-sterling denominated net asset position at 31 March 2023 as set out in the Group Statement of  Comprehensive Income mainly re\ufb02ects the weakening in the value of sterling against the US dollar, with the impact of  movements against other currencies largely offsetting each other.  The Group has a moderate level of transactional currency exposure arising from sales or purchases by operating units in  currencies other than their functional currencies. Where sales or purchases are invoiced in currencies other than the local currency and there is not a natural hedge with other activities within the Group, DCC generally hedges between 50% and 90%  of those transactions for the subsequent two months. The Group also hedges a proportion of anticipated transactions in certain subsidiaries for periods ranging up to 18 months with such transactions qualifying as \u2018highly probable\u2019 forecast  transactions for IAS 39 hedge accounting purposes. Sensitivity to currency movements A change in the value of other currencies by 10% against sterling would have a \u00a328.2 million (2022: \u00a328.6 million) impact on the Group\u2019s pro\ufb01t before tax and exceptional items, would change the Group\u2019s equity by \u00a3210.2 million and change the Group\u2019s net  debt by \u00a3102 million (2022: \u00a3188.4 million and \u00a384.5 million respectively). These amounts include an insigni\ufb01cant amount of  transactional currency exposure. Interest rate risk management On a net debt/cash basis, the Group is exposed to changes in interest rates, primarily changes in EURIBOR and sterling SONIA. Having borrowed at both \ufb01xed and \ufb02oating rates of interest, DCC has swapped its \ufb01xed rate borrowings to a combination of  \ufb01xed and \ufb02oating interest rates, using interest rate and cross currency interest rate swaps. Overall interest rate risk on gross borrowings is mitigated by matching, to the extent possible, the maturity of its cash balances with the interest rate reset  periods on the swaps related to its borrowings, and with interest income on deposits.  Sensitivity of interest charges to interest rate movements Based on the composition of net debt at 31 March 2023 a one percentage point (100 basis points) change in average \ufb02oating  interest rates would have a \u00a34.7 million (2022: \u00a33.8 million) impact on the Group\u2019s pro\ufb01t before tax. Further information on Group borrowings and the management of related interest rate risk is set out in notes 3.10 and 3.11. Commodity price risk management DCC, through its activities in the energy sector, procures, markets and sells LPG, natural gas, electricity and oil products and,  as such, is exposed to changes in commodity cost prices. In general, market dynamics are such that commodity cost price  movements are promptly re\ufb02ected in sales prices. In certain markets, short-term or seasonal price stability is preferred by  certain customer segments which requires hedging a proportion of forecasted transactions, with such transactions qualifying  as \u2018highly probable\u2019 for IAS 39 hedge accounting purposes. DCC uses both forward purchase contracts and derivative  commodity instruments to support its pricing strategy for a portion of expected future sales, typically for periods of less than 12 months. Fixed price supply contracts may be provided to certain customers for periods typically less than 12 months in duration. DCC  \ufb01xes its cost of sales on contracted future volumes where the customer contract contains a take-or-pay arrangement that  permits the customer to purchase a \ufb01xed amount of product for a \ufb01xed price during a speci\ufb01ed period and requires payment even if the customer does not take delivery of the product. Where a take-or-pay clause is not included in the customer  contract, DCC hedges a portion of forecasted sales volume recognising that certain sales, such as natural gas and electricity,  are exposed to volumetric risk in the form of an uncertain consumption pro\ufb01le arising from a range of factors, including supply  dynamics and the weather.  DCC does not hold signi\ufb01cant amounts of commodity inventory relative to purchases and sales; however, for certain inventory,  such as fuel oil and natural gas, DCC may enter hedge contracts to manage price exposures.  Across its energy activities, DCC enters into commodity hedges to \ufb01x a portion of own fuel costs.  Certain activities of individual businesses are centralised under the supervision of the DCC Group Commodity Risk Management function. Divisional and subsidiary management, in conjunction with the Group\u2019s Commodity Risk Management  function, manage commodity price exposures within approved policies and guidelines.  All commodity hedging counterparties are approved by the Chief Executive and the Chief Financial Officer and are reviewed  by the Board. Sensitivity to commodity price movements Due to pricing dynamics in the oil distribution market, an increase or decrease of 10% in the commodity cost price of oil would  have an immaterial impact on the Group\u2019s pro\ufb01t before tax (2022: immaterial) and an immaterial impact on the Group\u2019s equity  (2022: immaterial).  The impact on the Group\u2019s pro\ufb01t before tax and on the Group\u2019s equity of an increase or decrease of 10% in the commodity cost  price of LPG, natural gas or electricity would be dependent on seasonal variations, competitive pressures and the underlying  absolute cost of the commodity at the time and, as such, is difficult to quantify but would not be material Fair values of \ufb01nancial assets and \ufb01nancial liabilities The fair values of borrowings (none of which are listed) and derivative \ufb01nancial instruments are measured by discounting cash \ufb02ows at prevailing interest and exchange rates. The fair values of expected future payments under contingent consideration  arrangements are determined by applying a risk-adjusted discount rate to the future payments which are based on forecasted  operating pro\ufb01ts of the acquired entity over the relevant period. The carrying value of non-interest-bearing \ufb01nancial assets,  \ufb01nancial liabilities and cash and cash equivalents approximates their fair values, largely due to their short-term maturities. The  nominal value less impairment allowance of trade receivables and payables approximate to their fair values, largely due to  their short-term maturities . The following is a comparison by category of book values and fair values of the Group\u2019s \ufb01nancial assets and \ufb01nancial liabilities: 2023 2022 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments 148,457 148,457 225,939 225,939 Trade and other receivables 2,312,269 2,312,269 2,508,613 2,508,613 Cash and cash equivalents 1,421,749 1,421,749 1,394,272 1,394,272 3,882,475 3,882,475 4,128,824 4,128,824 Financial liabilities Borrowings (excluding lease creditors) 2,254,615 2,292,098 2,001,150 2,052,844 Derivative \ufb01nancial instruments 82,926 82,926 38,964 38,964 Acquisition related liabilities 127,393 127,393 96,252 96,252 Trade and other payables 3,279,898 3,279,898 3,468,705 3,468,705 5,744,832 5,782,315 5,605,071 5,656,765 The Group has adopted the following fair value measurement hierarchy in relation to its \ufb01nancial assets and \ufb01nancial liabilities that are carried in the Balance Sheet at fair value as at the year end:  \u2013 Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities;  \u2013 Level 2: inputs, other than quoted prices included within level 1, that are observable for the asset or liability either directly (as  prices) or indirectly (derived from prices); and  \u2013 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). Fair value measurement as at 31 March 2023 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total   \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 148,457 \u2013 148,457 \u2013 148,457 \u2013 148,457 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 127,393 127,393 Derivative \ufb01nancial instruments (note 3.10) \u2013 82,926 \u2013 82,926 \u2013 82,926 127,393 210,319 Fair value measurement as at 31 March 2022 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 225,939 \u2013 225,939 \u2013 225,939 \u2013 225,939 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 96,252 96,252 Derivative \ufb01nancial instruments (note 3.10) \u2013 38,964 \u2013 38,964 \u2013 38,964 96,252 135,216 Level 2 fair value measurement: The speci\ufb01c valuation techniques used to value \ufb01nancial instruments that are carried at fair value using level 2 valuation techniques are:  \u2013 the fair value of interest rate, currency and cross currency interest rate swaps is calculated as the present value of the estimated future cash \ufb02ows based on observable yield curves;   \u2013 the fair value of forward foreign exchange contracts is determined using quoted forward exchange rates at the reporting  date with the resulting value discounted back to present value; and  \u2013 the fair value of forward commodity contracts is determined using quoted forward commodity prices at the reporting date  with the resulting value discounted back to present value.  Level 3 fair value measurement: Acquisition related liabilities are included in level 3 of the fair value hierarchy. Details of the movement in the year are included in  note 3.16. The speci\ufb01c valuation techniques used to value contingent consideration that is carried at fair value using level 3  valuation techniques are:  \u2013 the expected future payments are determined by forecasting the acquiree\u2019s relevant basis for the contingent consideration (i.e. valuations based on EBITDA or EBIT multiples) as appropriate to the speci\ufb01c contractual earn out arrangement; and  \u2013 the present value of the estimated future expected payments are discounted using a risk-adjusted discount rate where the time value of money is material. The signi\ufb01cant unobservable inputs are as follows:  \u2013 forecasted average adjusted operating pro\ufb01t growth rate 10.0% to 20.0% (2022: 5.0% to 18.0%);  \u2013 forecasted average out\ufb02ow on Butagaz acquisition related liabilities \u00a33.5 million per annum (2022: \u00a34.3 million per  annum); and  \u2013 risk adjusted discount rate 3.0% to 8.9% (2022: 1.0% to 2.0%). The estimated fair value of contingent consideration would increase/(decrease) if EBITDA/EBIT growth was higher/(lower) if the forecasted out\ufb02ow on Butagaz acquisition related liabilities was higher/(lower) or if the risk-adjusted discount rate was lower/ (higher). For the fair value of contingent consideration, a reasonably possible change to one of the signi\ufb01cant unobservable  inputs at 31 March 2023, holding the other inputs constant, would have the following effects: Impact on the carrying value of contingent consideration 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Forecasted average adjusted operating pro\ufb01t growth rate (1% movement) 1,522 2,289 Forecasted out\ufb02ow on Butagaz acquisition related liabilities (5% movement) 682 698 Risk adjusted discount rate (0.5% movement) 901 793 OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES (i)  Financial assets The following \ufb01nancial assets are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 135,175 \u2013 135,175 (28,860) \u2013 106,315 Cash and cash equivalents 389,669 \u2013 389,669 (46,328) \u2013 343,341 524,844 \u2013 524,844 (75,188) \u2013 449,656 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 112,465 \u2013 112,465 (8,084) \u2013 104,381 Cash and cash equivalents 467,047 \u2013 467,047 (65,287) \u2013 401,760 579,512 \u2013 579,512 (73,371) \u2013 506,141 (ii)   Financial liabilities The following \ufb01nancial liabilities are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 35,451 \u2013 35,451 (28,860) \u2013 6,591 Bank borrowings 46,328 \u2013 46,328 (46,328) \u2013 \u2013 81,779 \u2013 81,779 (75,188) \u2013 6,591 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 8,398 \u2013 8,398 (8,084) \u2013 314 Bank borrowings 65,287 \u2013 65,287 (65,287) \u2013 \u2013 73,685 \u2013 73,685 (73,371) \u2013 314 For the \ufb01nancial assets and liabilities subject to enforceable master netting arrangements or similar arrangements above, each  agreement between the Group and the counterparty allows for net settlement of the relevant \ufb01nancial assets and liabilities  when both elect to settle on a net basis. In the absence of such an election, \ufb01nancial assets and liabilities will be settled on a  gross basis however each party to the master netting agreement or similar agreement will have the option to settle all such  amounts on a net basis in the event of default of the other party. Per the terms of each agreement, an event of default includes  failure by a party to make payment when due, failure by a party to perform any obligation required by the agreement (other than payment) if such a failure is not remedied within periods of 15 to 30 days after notice of such failure is given to the party,  or bankruptcy. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "5.7  FINANCIAL RISK AND CAPITAL MANAGEMENT This note details the Group\u2019s treasury management and \ufb01nancial risk management objectives and policies. Information is  also provided regarding the Group\u2019s exposure and sensitivity to capital risk, credit risk, liquidity risk, foreign exchange risk,  interest rate risk and commodity price risk, and the policies in place to monitor and manage these risks. CAPITAL RISK MANAGEMENT The Group\u2019s objectives when managing its capital structure are to safeguard the Group\u2019s ability to continue as a going  concern to provide returns to shareholders and bene\ufb01ts for other stakeholders, while maintaining a strong balance sheet to  support the continued organic and acquisitive growth of its businesses and to maintain investor, creditor and market  con\ufb01dence. Return on capital employed (\u2018ROCE\u2019) is a key performance indicator for the Group. To maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, issue new  shares or buy back existing shares, increase or reduce debt or sell assets.  The Group includes borrowings in its measure of capital. The Group\u2019s borrowings are subject to covenants. Further details on  this are outlined in the \u2018liquidity risk management\u2019 section of this note . The policy for net debt/cash is to ensure a structure of longer-term debt funding and cash balances with deposit maturities up  to three months. The capital structure of the Group, which comprises capital and reserves attributable to the owners of the Parent Company, net  debt, lease creditors and acquisition related liabilities, may be summarised as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Capital and reserves attributable to the owners of the Parent Company 2,978,091 2,905,184 Net debt (excl. lease creditors) (note 3.13) 767,335 419,903 Lease creditors (note 3.12) 346,546 336,702 Acquisition related liabilities (note 3.16) 127,393 96,252 At 31 March 4,219,365 3,758,041 FINANCIAL RISK MANAGEMENT Group \ufb01nancial risk management is governed by policies and guidelines which are reviewed and approved annually by the  Board of Directors, most recently in April 2023. These policies and guidelines primarily cover credit risk, liquidity risk, foreign  exchange risk, interest rate risk and commodity price risk. The principal objective of these policies and guidelines is the  minimisation of \ufb01nancial risk at reasonable cost. The Group does not trade in \ufb01nancial instruments, nor does it enter into any  leveraged derivative transactions. DCC\u2019s Group Treasury function centrally manages the Group\u2019s funding and liquidity  requirements. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign exchange, and, in  conjunction with Group Commodity Risk Management, manage commodity price exposures, within approved policies and  guidelines. Compliance with the policies and guidelines is reviewed by the Group Internal Audit function. The Group has a consistent focus on maintaining \ufb01nancial strength through a disciplined approach to balance sheet  management and maintaining relatively low levels of \ufb01nancial risk. At 31 March 2023, the Group had cash and cash equivalents of \u00a31,421.749 million (note 3.9) and \u00a3765 million undrawn under its committed revolving credit facility (note 3.11). At 31 March 2023, the capital structure, as summarised above had net debt excluding lease creditors of \u00a3767.335 million.  (i)  Credit risk management Credit risk is the risk of \ufb01nancial loss to the Group if a customer or counterparty to a \ufb01nancial instrument fails to meet its  contractual obligations. It arises principally from credit exposure to trade receivables, cash and cash equivalents including  deposits with banks and \ufb01nancial institutions and derivative \ufb01nancial instruments. The Group\u2019s trade receivables are generally unsecured and non-interest bearing and arise from a wide and varied customer  base spread throughout the Group\u2019s operations and, as such, there is no signi\ufb01cant concentration of credit risk. The Group  allocates each exposure to a credit risk grade, based on data that is determined to be predictive of risk of loss. The Group\u2019s  credit risk management policy in relation to trade receivables involves periodically assessing the \ufb01nancial reliability of  customers, considering their \ufb01nancial position, past experience and other factors. The utilisation of credit limits is regularly  monitored, and a signi\ufb01cant element of credit risk is covered by credit insurance.  The Group applies the simpli\ufb01ed approach to providing for expected credit losses (\u2018ECL\u2019) permitted by IFRS 9 Financial  Instruments, which requires expected lifetime losses to be recognised from initial recognition of the trade receivables. The Group uses an allowance matrix to measure the ECL\u2019s of trade receivables, which comprises a very large number of small balances. Loss rates are based on actual credit loss experience. As detailed in note 3.6, the Group\u2019s trade receivables at 31 March 2023 amount to \u00a31,939,528 million (2022: \u00a32,086.578 million).  Customer credit risk arising in the context of the Group\u2019s operations is not signi\ufb01cant and the total allowance for impairment  of trade receivables amounts to 3.8% of the Group\u2019s gross trade receivables (2022: 2.6%). The allowance for impairment mainly  relates to trade and other receivables balances which are over six months overdue. Where appropriate, certain of the Group\u2019s operations selectively utilise supply chain \ufb01nancing solutions to sell, on a  non-recourse basis, a portion of their receivables relating to certain larger supply chain/sales and marketing activities. The level of supply chain \ufb01nancing at 31 March 2023 was \u00a3151.097 million (2022: \u00a3168.037 million) and has been derecognised from \u2018Trade and other receivables\u2019 in accordance with the Group\u2019s accounting policy. Revenues relating to the non-recourse sale  of receivables included in overall Group revenues in the year ended 31 March 2023 amounted to \u00a31,167.725 million (2022:  \u00a31,305.432 million). Risk of counterparty default arising on cash and cash equivalents and derivative \ufb01nancial instruments is controlled within a  framework of dealing with high-quality institutions and, by policy, limiting the amount of credit exposure to any one bank or institution. DCC transacts with a variety of high credit quality \ufb01nancial institutions for the purpose of placing deposits and entering into derivative contracts. Deposits are also placed with AAA money market funds. The Group actively monitors its  credit exposure to each counterparty to ensure compliance with the counterparty risk limits of the Board approved treasury policy. Of the total cash and cash equivalents at 31 March 2023 of \u00a31,421.749 million, 17.2% (\u00a3244.878 million) was with money  market funds, 98.0% (\u00a31,393.644 million) was with money market funds or \ufb01nancial institutions with minimum short-term ratings of  A-1 (Standard and Poor\u2019s) or P-1 (Moody\u2019s) and 98.2% (\u00a31,396.268 million) was with money market funds or \ufb01nancial institutions  with minimum short-term ratings of A-2 (Standard and Poor\u2019s) or P-2 (Moody\u2019s). In the normal course of business, the Group operates notional cash pooling systems, where a legal right of set-off applies. As at 31 March 2023, derivative transactions were  with counterparties with ratings ranging from A+ to A- (long-term) with Standard and Poor\u2019s or Aa1 to A1 (long-term) with  Moody\u2019s. The Group accordingly does not expect any loss in relation to its cash and cash equivalents or its derivative balances  at 31 March 2023. Management does not expect any signi\ufb01cant counterparty to fail to meet its obligations. The maximum exposure to credit risk  is represented by the carrying amount of each asset.  (ii)  Liquidity risk management The Group maintains a strong balance sheet with long-term debt funding and cash balances with deposit maturities up to  three months. Wherever possible, surplus funds in the Group are transferred to the centralised treasury department through the repayment of borrowings, deposits and dividends. These are then lent to Group companies, contributed as equity to fund Group operations, used to retire external debt or invested externally. The Group does not use off-balance sheet special  purpose entities as a source of liquidity or for other \ufb01nancing purposes. In addition, the Group maintains signi\ufb01cant committed and uncommitted credit lines with its relationship banks. Compliance with the Group\u2019s debt covenants is monitored continually based on management accounts. Sensitivity analysis using various scenarios are applied to forecasts to assess their impact on  covenants and net debt/cash. During the year to 31 March 2023, all covenants have been complied with and based on current  forecasts, it is expected that all covenants will continue to be complied with for the foreseeable future. Further analysis of the Group\u2019s debt covenants is included in the Financial Review. The tables below show the projected contractual undiscounted total cash out\ufb02ows (principal and interest) arising from the  Group\u2019s trade and other payables, gross debt and derivative \ufb01nancial instruments. The tables also include the gross cash in\ufb02ows projected to arise from derivative \ufb01nancial instruments. These projections are based on the interest and foreign exchange rates applying at the end of the relevant \ufb01nancial year. As at 31 March 2023 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total   \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,411,684) \u2013 \u2013 \u2013 (3,411,684) Interest bearing loans and borrowings (321,381) (339,526) (679,945) (954,922) (2,295,774) Interest payments on interest bearing loans and  borrowings (88,518) (74,915) (182,481) (157,919) (503,833) Lease creditors (71,158) (57,675) (103,126) (114,587) (346,546) Interest payments on lease creditors (9,227) (7,642) (15,712) (40,180) (72,761) Acquisition related liabilities (41,221) (28,903) (48,998) (8,271) (127,393) Cross currency swaps \u2013 gross cash out\ufb02ows (239,597) (171,258) (168,028) (18,942) (597,825) Other derivative \ufb01nancial instruments (42,341) (3,803) (1,331) \u2013 (47,475) Interest rate swaps \u2013 net cash in\ufb02ows (11,062) (9,821) (24,414) (2,348) (47,645) (4,236,189) (693,543) (1,224,035) (1,297,169) (7,450,936) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows Cross currency swaps \u2013 gross cash in\ufb02ows 291,277 220,095 212,491 24,308 748,171 Other derivative \ufb01nancial instruments 12,227 1,045 10 \u2013 13,282 303,504 221,140 212,501 24,308 761,453 As at 31 March 2022 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total  \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,468,705) \u2013 \u2013 \u2013 (3,468,705) Interest bearing loans and borrowings (67,668) (255,296) (1,009,186) (674,406) (2,006,556) Interest payments on interest bearing loans and  borrowings (62,252) (52,533) (102,859) (56,701) (274,345) Lease creditors (63,538) (55,478) (98,564) (119,122) (336,702) Interest payments on lease creditors (8,376) (7,075) (15,155) (40,825) (71,431) Acquisition related liabilities (23,602) (25,368) (47,282) \u2013 (96,252) Cross currency swaps \u2013 gross cash out\ufb02ows (13,423) (228,135) (327,540) (18,717) (587,815) Other derivative \ufb01nancial instruments (28,634) (252) (1,680) \u2013 (30,566) (3,736,198) (624,137) (1,602,266) (909,771) (6,872,372) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows  Interest rate swaps \u2013 net cash in\ufb02ows 4,357 4,322 5,367 1,704 15,750 Cross currency swaps \u2013 gross cash in\ufb02ows 28,826 274,514 406,747 23,979 734,066 Other derivative \ufb01nancial instruments 107,361 5,461 652 \u2013 113,474 140,544 284,297 412,766 25,683 863,290 The Group has sufficient cash resources and liquid assets to enable it to meet its current borrowing obligations and trade and other payables. The Group has a well balanced pro\ufb01le of debt maturities over the coming years which will be serviced through  a combination of cash and cash equivalents, cash \ufb02ows, committed bank facilities and the raising of additional  long-term debt. (iii)  Market risk management Foreign exchange risk management DCC\u2019s presentation currency is sterling. Foreign exchange risk arises from future commercial transactions, recognised assets  and liabilities and net investments in foreign operations giving rise to exposure to other currencies, primarily the euro and the  US dollar. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign currency exposures within  approved policies and guidelines using forward currency contracts. The Group does not hedge translation exposure on the translation of the pro\ufb01ts of foreign currency subsidiaries on the basis  that there is no commitment or intention to remit earnings. The Group has investments in non-sterling, primarily euro and US dollar denominated, operations which are cash generative  and a signi\ufb01cant proportion of cash generated from these operations is reinvested in development activities rather than being  repatriated into sterling. The Group seeks to manage the resultant foreign currency translation risk through borrowings denominated in (or swapped utilising cross currency interest rate swaps into) the relevant currency or through currency swaps related to intercompany funding, although these hedges are offset by the strong ongoing cash \ufb02ow generated from the  Group\u2019s non-sterling operations, leaving DCC with a net investment in non-sterling assets. The gain of \u00a343.3 million arising on  the translation of DCC\u2019s non-sterling denominated net asset position at 31 March 2023 as set out in the Group Statement of  Comprehensive Income mainly re\ufb02ects the weakening in the value of sterling against the US dollar, with the impact of  movements against other currencies largely offsetting each other.  The Group has a moderate level of transactional currency exposure arising from sales or purchases by operating units in  currencies other than their functional currencies. Where sales or purchases are invoiced in currencies other than the local currency and there is not a natural hedge with other activities within the Group, DCC generally hedges between 50% and 90%  of those transactions for the subsequent two months. The Group also hedges a proportion of anticipated transactions in certain subsidiaries for periods ranging up to 18 months with such transactions qualifying as \u2018highly probable\u2019 forecast  transactions for IAS 39 hedge accounting purposes. Sensitivity to currency movements A change in the value of other currencies by 10% against sterling would have a \u00a328.2 million (2022: \u00a328.6 million) impact on the Group\u2019s pro\ufb01t before tax and exceptional items, would change the Group\u2019s equity by \u00a3210.2 million and change the Group\u2019s net  debt by \u00a3102 million (2022: \u00a3188.4 million and \u00a384.5 million respectively). These amounts include an insigni\ufb01cant amount of  transactional currency exposure. Interest rate risk management On a net debt/cash basis, the Group is exposed to changes in interest rates, primarily changes in EURIBOR and sterling SONIA. Having borrowed at both \ufb01xed and \ufb02oating rates of interest, DCC has swapped its \ufb01xed rate borrowings to a combination of  \ufb01xed and \ufb02oating interest rates, using interest rate and cross currency interest rate swaps. Overall interest rate risk on gross borrowings is mitigated by matching, to the extent possible, the maturity of its cash balances with the interest rate reset  periods on the swaps related to its borrowings, and with interest income on deposits.  Sensitivity of interest charges to interest rate movements Based on the composition of net debt at 31 March 2023 a one percentage point (100 basis points) change in average \ufb02oating  interest rates would have a \u00a34.7 million (2022: \u00a33.8 million) impact on the Group\u2019s pro\ufb01t before tax. Further information on Group borrowings and the management of related interest rate risk is set out in notes 3.10 and 3.11. Commodity price risk management DCC, through its activities in the energy sector, procures, markets and sells LPG, natural gas, electricity and oil products and,  as such, is exposed to changes in commodity cost prices. In general, market dynamics are such that commodity cost price  movements are promptly re\ufb02ected in sales prices. In certain markets, short-term or seasonal price stability is preferred by  certain customer segments which requires hedging a proportion of forecasted transactions, with such transactions qualifying  as \u2018highly probable\u2019 for IAS 39 hedge accounting purposes. DCC uses both forward purchase contracts and derivative  commodity instruments to support its pricing strategy for a portion of expected future sales, typically for periods of less than 12 months. Fixed price supply contracts may be provided to certain customers for periods typically less than 12 months in duration. DCC  \ufb01xes its cost of sales on contracted future volumes where the customer contract contains a take-or-pay arrangement that  permits the customer to purchase a \ufb01xed amount of product for a \ufb01xed price during a speci\ufb01ed period and requires payment even if the customer does not take delivery of the product. Where a take-or-pay clause is not included in the customer  contract, DCC hedges a portion of forecasted sales volume recognising that certain sales, such as natural gas and electricity,  are exposed to volumetric risk in the form of an uncertain consumption pro\ufb01le arising from a range of factors, including supply  dynamics and the weather.  DCC does not hold signi\ufb01cant amounts of commodity inventory relative to purchases and sales; however, for certain inventory,  such as fuel oil and natural gas, DCC may enter hedge contracts to manage price exposures.  Across its energy activities, DCC enters into commodity hedges to \ufb01x a portion of own fuel costs.  Certain activities of individual businesses are centralised under the supervision of the DCC Group Commodity Risk Management function. Divisional and subsidiary management, in conjunction with the Group\u2019s Commodity Risk Management  function, manage commodity price exposures within approved policies and guidelines.  All commodity hedging counterparties are approved by the Chief Executive and the Chief Financial Officer and are reviewed  by the Board. Sensitivity to commodity price movements Due to pricing dynamics in the oil distribution market, an increase or decrease of 10% in the commodity cost price of oil would  have an immaterial impact on the Group\u2019s pro\ufb01t before tax (2022: immaterial) and an immaterial impact on the Group\u2019s equity  (2022: immaterial).  The impact on the Group\u2019s pro\ufb01t before tax and on the Group\u2019s equity of an increase or decrease of 10% in the commodity cost  price of LPG, natural gas or electricity would be dependent on seasonal variations, competitive pressures and the underlying  absolute cost of the commodity at the time and, as such, is difficult to quantify but would not be material Fair values of \ufb01nancial assets and \ufb01nancial liabilities The fair values of borrowings (none of which are listed) and derivative \ufb01nancial instruments are measured by discounting cash \ufb02ows at prevailing interest and exchange rates. The fair values of expected future payments under contingent consideration  arrangements are determined by applying a risk-adjusted discount rate to the future payments which are based on forecasted  operating pro\ufb01ts of the acquired entity over the relevant period. The carrying value of non-interest-bearing \ufb01nancial assets,  \ufb01nancial liabilities and cash and cash equivalents approximates their fair values, largely due to their short-term maturities. The  nominal value less impairment allowance of trade receivables and payables approximate to their fair values, largely due to  their short-term maturities . The following is a comparison by category of book values and fair values of the Group\u2019s \ufb01nancial assets and \ufb01nancial liabilities: 2023 2022 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments 148,457 148,457 225,939 225,939 Trade and other receivables 2,312,269 2,312,269 2,508,613 2,508,613 Cash and cash equivalents 1,421,749 1,421,749 1,394,272 1,394,272 3,882,475 3,882,475 4,128,824 4,128,824 Financial liabilities Borrowings (excluding lease creditors) 2,254,615 2,292,098 2,001,150 2,052,844 Derivative \ufb01nancial instruments 82,926 82,926 38,964 38,964 Acquisition related liabilities 127,393 127,393 96,252 96,252 Trade and other payables 3,279,898 3,279,898 3,468,705 3,468,705 5,744,832 5,782,315 5,605,071 5,656,765 The Group has adopted the following fair value measurement hierarchy in relation to its \ufb01nancial assets and \ufb01nancial liabilities that are carried in the Balance Sheet at fair value as at the year end:  \u2013 Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities;  \u2013 Level 2: inputs, other than quoted prices included within level 1, that are observable for the asset or liability either directly (as  prices) or indirectly (derived from prices); and  \u2013 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). Fair value measurement as at 31 March 2023 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total   \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 148,457 \u2013 148,457 \u2013 148,457 \u2013 148,457 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 127,393 127,393 Derivative \ufb01nancial instruments (note 3.10) \u2013 82,926 \u2013 82,926 \u2013 82,926 127,393 210,319 Fair value measurement as at 31 March 2022 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 225,939 \u2013 225,939 \u2013 225,939 \u2013 225,939 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 96,252 96,252 Derivative \ufb01nancial instruments (note 3.10) \u2013 38,964 \u2013 38,964 \u2013 38,964 96,252 135,216 Level 2 fair value measurement: The speci\ufb01c valuation techniques used to value \ufb01nancial instruments that are carried at fair value using level 2 valuation techniques are:  \u2013 the fair value of interest rate, currency and cross currency interest rate swaps is calculated as the present value of the estimated future cash \ufb02ows based on observable yield curves;   \u2013 the fair value of forward foreign exchange contracts is determined using quoted forward exchange rates at the reporting  date with the resulting value discounted back to present value; and  \u2013 the fair value of forward commodity contracts is determined using quoted forward commodity prices at the reporting date  with the resulting value discounted back to present value.  Level 3 fair value measurement: Acquisition related liabilities are included in level 3 of the fair value hierarchy. Details of the movement in the year are included in  note 3.16. The speci\ufb01c valuation techniques used to value contingent consideration that is carried at fair value using level 3  valuation techniques are:  \u2013 the expected future payments are determined by forecasting the acquiree\u2019s relevant basis for the contingent consideration (i.e. valuations based on EBITDA or EBIT multiples) as appropriate to the speci\ufb01c contractual earn out arrangement; and  \u2013 the present value of the estimated future expected payments are discounted using a risk-adjusted discount rate where the time value of money is material. The signi\ufb01cant unobservable inputs are as follows:  \u2013 forecasted average adjusted operating pro\ufb01t growth rate 10.0% to 20.0% (2022: 5.0% to 18.0%);  \u2013 forecasted average out\ufb02ow on Butagaz acquisition related liabilities \u00a33.5 million per annum (2022: \u00a34.3 million per  annum); and  \u2013 risk adjusted discount rate 3.0% to 8.9% (2022: 1.0% to 2.0%). The estimated fair value of contingent consideration would increase/(decrease) if EBITDA/EBIT growth was higher/(lower) if the forecasted out\ufb02ow on Butagaz acquisition related liabilities was higher/(lower) or if the risk-adjusted discount rate was lower/ (higher). For the fair value of contingent consideration, a reasonably possible change to one of the signi\ufb01cant unobservable  inputs at 31 March 2023, holding the other inputs constant, would have the following effects: Impact on the carrying value of contingent consideration 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Forecasted average adjusted operating pro\ufb01t growth rate (1% movement) 1,522 2,289 Forecasted out\ufb02ow on Butagaz acquisition related liabilities (5% movement) 682 698 Risk adjusted discount rate (0.5% movement) 901 793 OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES (i)  Financial assets The following \ufb01nancial assets are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 135,175 \u2013 135,175 (28,860) \u2013 106,315 Cash and cash equivalents 389,669 \u2013 389,669 (46,328) \u2013 343,341 524,844 \u2013 524,844 (75,188) \u2013 449,656 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 112,465 \u2013 112,465 (8,084) \u2013 104,381 Cash and cash equivalents 467,047 \u2013 467,047 (65,287) \u2013 401,760 579,512 \u2013 579,512 (73,371) \u2013 506,141 (ii)   Financial liabilities The following \ufb01nancial liabilities are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 35,451 \u2013 35,451 (28,860) \u2013 6,591 Bank borrowings 46,328 \u2013 46,328 (46,328) \u2013 \u2013 81,779 \u2013 81,779 (75,188) \u2013 6,591 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 8,398 \u2013 8,398 (8,084) \u2013 314 Bank borrowings 65,287 \u2013 65,287 (65,287) \u2013 \u2013 73,685 \u2013 73,685 (73,371) \u2013 314 For the \ufb01nancial assets and liabilities subject to enforceable master netting arrangements or similar arrangements above, each  agreement between the Group and the counterparty allows for net settlement of the relevant \ufb01nancial assets and liabilities  when both elect to settle on a net basis. In the absence of such an election, \ufb01nancial assets and liabilities will be settled on a  gross basis however each party to the master netting agreement or similar agreement will have the option to settle all such  amounts on a net basis in the event of default of the other party. Per the terms of each agreement, an event of default includes  failure by a party to make payment when due, failure by a party to perform any obligation required by the agreement (other than payment) if such a failure is not remedied within periods of 15 to 30 days after notice of such failure is given to the party,  or bankruptcy. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "5.7  FINANCIAL RISK AND CAPITAL MANAGEMENT This note details the Group\u2019s treasury management and \ufb01nancial risk management objectives and policies. Information is  also provided regarding the Group\u2019s exposure and sensitivity to capital risk, credit risk, liquidity risk, foreign exchange risk,  interest rate risk and commodity price risk, and the policies in place to monitor and manage these risks. CAPITAL RISK MANAGEMENT The Group\u2019s objectives when managing its capital structure are to safeguard the Group\u2019s ability to continue as a going  concern to provide returns to shareholders and bene\ufb01ts for other stakeholders, while maintaining a strong balance sheet to  support the continued organic and acquisitive growth of its businesses and to maintain investor, creditor and market  con\ufb01dence. Return on capital employed (\u2018ROCE\u2019) is a key performance indicator for the Group. To maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, issue new  shares or buy back existing shares, increase or reduce debt or sell assets.  The Group includes borrowings in its measure of capital. The Group\u2019s borrowings are subject to covenants. Further details on  this are outlined in the \u2018liquidity risk management\u2019 section of this note . The policy for net debt/cash is to ensure a structure of longer-term debt funding and cash balances with deposit maturities up  to three months. The capital structure of the Group, which comprises capital and reserves attributable to the owners of the Parent Company, net  debt, lease creditors and acquisition related liabilities, may be summarised as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Capital and reserves attributable to the owners of the Parent Company 2,978,091 2,905,184 Net debt (excl. lease creditors) (note 3.13) 767,335 419,903 Lease creditors (note 3.12) 346,546 336,702 Acquisition related liabilities (note 3.16) 127,393 96,252 At 31 March 4,219,365 3,758,041 FINANCIAL RISK MANAGEMENT Group \ufb01nancial risk management is governed by policies and guidelines which are reviewed and approved annually by the  Board of Directors, most recently in April 2023. These policies and guidelines primarily cover credit risk, liquidity risk, foreign  exchange risk, interest rate risk and commodity price risk. The principal objective of these policies and guidelines is the  minimisation of \ufb01nancial risk at reasonable cost. The Group does not trade in \ufb01nancial instruments, nor does it enter into any  leveraged derivative transactions. DCC\u2019s Group Treasury function centrally manages the Group\u2019s funding and liquidity  requirements. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign exchange, and, in  conjunction with Group Commodity Risk Management, manage commodity price exposures, within approved policies and  guidelines. Compliance with the policies and guidelines is reviewed by the Group Internal Audit function. The Group has a consistent focus on maintaining \ufb01nancial strength through a disciplined approach to balance sheet  management and maintaining relatively low levels of \ufb01nancial risk. At 31 March 2023, the Group had cash and cash equivalents of \u00a31,421.749 million (note 3.9) and \u00a3765 million undrawn under its committed revolving credit facility (note 3.11). At 31 March 2023, the capital structure, as summarised above had net debt excluding lease creditors of \u00a3767.335 million.  (i)  Credit risk management Credit risk is the risk of \ufb01nancial loss to the Group if a customer or counterparty to a \ufb01nancial instrument fails to meet its  contractual obligations. It arises principally from credit exposure to trade receivables, cash and cash equivalents including  deposits with banks and \ufb01nancial institutions and derivative \ufb01nancial instruments. The Group\u2019s trade receivables are generally unsecured and non-interest bearing and arise from a wide and varied customer  base spread throughout the Group\u2019s operations and, as such, there is no signi\ufb01cant concentration of credit risk. The Group  allocates each exposure to a credit risk grade, based on data that is determined to be predictive of risk of loss. The Group\u2019s  credit risk management policy in relation to trade receivables involves periodically assessing the \ufb01nancial reliability of  customers, considering their \ufb01nancial position, past experience and other factors. The utilisation of credit limits is regularly  monitored, and a signi\ufb01cant element of credit risk is covered by credit insurance.  The Group applies the simpli\ufb01ed approach to providing for expected credit losses (\u2018ECL\u2019) permitted by IFRS 9 Financial  Instruments, which requires expected lifetime losses to be recognised from initial recognition of the trade receivables. The Group uses an allowance matrix to measure the ECL\u2019s of trade receivables, which comprises a very large number of small balances. Loss rates are based on actual credit loss experience. As detailed in note 3.6, the Group\u2019s trade receivables at 31 March 2023 amount to \u00a31,939,528 million (2022: \u00a32,086.578 million).  Customer credit risk arising in the context of the Group\u2019s operations is not signi\ufb01cant and the total allowance for impairment  of trade receivables amounts to 3.8% of the Group\u2019s gross trade receivables (2022: 2.6%). The allowance for impairment mainly  relates to trade and other receivables balances which are over six months overdue. Where appropriate, certain of the Group\u2019s operations selectively utilise supply chain \ufb01nancing solutions to sell, on a  non-recourse basis, a portion of their receivables relating to certain larger supply chain/sales and marketing activities. The level of supply chain \ufb01nancing at 31 March 2023 was \u00a3151.097 million (2022: \u00a3168.037 million) and has been derecognised from \u2018Trade and other receivables\u2019 in accordance with the Group\u2019s accounting policy. Revenues relating to the non-recourse sale  of receivables included in overall Group revenues in the year ended 31 March 2023 amounted to \u00a31,167.725 million (2022:  \u00a31,305.432 million). Risk of counterparty default arising on cash and cash equivalents and derivative \ufb01nancial instruments is controlled within a  framework of dealing with high-quality institutions and, by policy, limiting the amount of credit exposure to any one bank or institution. DCC transacts with a variety of high credit quality \ufb01nancial institutions for the purpose of placing deposits and entering into derivative contracts. Deposits are also placed with AAA money market funds. The Group actively monitors its  credit exposure to each counterparty to ensure compliance with the counterparty risk limits of the Board approved treasury policy. Of the total cash and cash equivalents at 31 March 2023 of \u00a31,421.749 million, 17.2% (\u00a3244.878 million) was with money  market funds, 98.0% (\u00a31,393.644 million) was with money market funds or \ufb01nancial institutions with minimum short-term ratings of  A-1 (Standard and Poor\u2019s) or P-1 (Moody\u2019s) and 98.2% (\u00a31,396.268 million) was with money market funds or \ufb01nancial institutions  with minimum short-term ratings of A-2 (Standard and Poor\u2019s) or P-2 (Moody\u2019s). In the normal course of business, the Group operates notional cash pooling systems, where a legal right of set-off applies. As at 31 March 2023, derivative transactions were  with counterparties with ratings ranging from A+ to A- (long-term) with Standard and Poor\u2019s or Aa1 to A1 (long-term) with  Moody\u2019s. The Group accordingly does not expect any loss in relation to its cash and cash equivalents or its derivative balances  at 31 March 2023. Management does not expect any signi\ufb01cant counterparty to fail to meet its obligations. The maximum exposure to credit risk  is represented by the carrying amount of each asset.  (ii)  Liquidity risk management The Group maintains a strong balance sheet with long-term debt funding and cash balances with deposit maturities up to  three months. Wherever possible, surplus funds in the Group are transferred to the centralised treasury department through the repayment of borrowings, deposits and dividends. These are then lent to Group companies, contributed as equity to fund Group operations, used to retire external debt or invested externally. The Group does not use off-balance sheet special  purpose entities as a source of liquidity or for other \ufb01nancing purposes. In addition, the Group maintains signi\ufb01cant committed and uncommitted credit lines with its relationship banks. Compliance with the Group\u2019s debt covenants is monitored continually based on management accounts. Sensitivity analysis using various scenarios are applied to forecasts to assess their impact on  covenants and net debt/cash. During the year to 31 March 2023, all covenants have been complied with and based on current  forecasts, it is expected that all covenants will continue to be complied with for the foreseeable future. Further analysis of the Group\u2019s debt covenants is included in the Financial Review. The tables below show the projected contractual undiscounted total cash out\ufb02ows (principal and interest) arising from the  Group\u2019s trade and other payables, gross debt and derivative \ufb01nancial instruments. The tables also include the gross cash in\ufb02ows projected to arise from derivative \ufb01nancial instruments. These projections are based on the interest and foreign exchange rates applying at the end of the relevant \ufb01nancial year. As at 31 March 2023 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total   \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,411,684) \u2013 \u2013 \u2013 (3,411,684) Interest bearing loans and borrowings (321,381) (339,526) (679,945) (954,922) (2,295,774) Interest payments on interest bearing loans and  borrowings (88,518) (74,915) (182,481) (157,919) (503,833) Lease creditors (71,158) (57,675) (103,126) (114,587) (346,546) Interest payments on lease creditors (9,227) (7,642) (15,712) (40,180) (72,761) Acquisition related liabilities (41,221) (28,903) (48,998) (8,271) (127,393) Cross currency swaps \u2013 gross cash out\ufb02ows (239,597) (171,258) (168,028) (18,942) (597,825) Other derivative \ufb01nancial instruments (42,341) (3,803) (1,331) \u2013 (47,475) Interest rate swaps \u2013 net cash in\ufb02ows (11,062) (9,821) (24,414) (2,348) (47,645) (4,236,189) (693,543) (1,224,035) (1,297,169) (7,450,936) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows Cross currency swaps \u2013 gross cash in\ufb02ows 291,277 220,095 212,491 24,308 748,171 Other derivative \ufb01nancial instruments 12,227 1,045 10 \u2013 13,282 303,504 221,140 212,501 24,308 761,453 As at 31 March 2022 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total  \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,468,705) \u2013 \u2013 \u2013 (3,468,705) Interest bearing loans and borrowings (67,668) (255,296) (1,009,186) (674,406) (2,006,556) Interest payments on interest bearing loans and  borrowings (62,252) (52,533) (102,859) (56,701) (274,345) Lease creditors (63,538) (55,478) (98,564) (119,122) (336,702) Interest payments on lease creditors (8,376) (7,075) (15,155) (40,825) (71,431) Acquisition related liabilities (23,602) (25,368) (47,282) \u2013 (96,252) Cross currency swaps \u2013 gross cash out\ufb02ows (13,423) (228,135) (327,540) (18,717) (587,815) Other derivative \ufb01nancial instruments (28,634) (252) (1,680) \u2013 (30,566) (3,736,198) (624,137) (1,602,266) (909,771) (6,872,372) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows  Interest rate swaps \u2013 net cash in\ufb02ows 4,357 4,322 5,367 1,704 15,750 Cross currency swaps \u2013 gross cash in\ufb02ows 28,826 274,514 406,747 23,979 734,066 Other derivative \ufb01nancial instruments 107,361 5,461 652 \u2013 113,474 140,544 284,297 412,766 25,683 863,290 The Group has sufficient cash resources and liquid assets to enable it to meet its current borrowing obligations and trade and other payables. The Group has a well balanced pro\ufb01le of debt maturities over the coming years which will be serviced through  a combination of cash and cash equivalents, cash \ufb02ows, committed bank facilities and the raising of additional  long-term debt. (iii)  Market risk management Foreign exchange risk management DCC\u2019s presentation currency is sterling. Foreign exchange risk arises from future commercial transactions, recognised assets  and liabilities and net investments in foreign operations giving rise to exposure to other currencies, primarily the euro and the  US dollar. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign currency exposures within  approved policies and guidelines using forward currency contracts. The Group does not hedge translation exposure on the translation of the pro\ufb01ts of foreign currency subsidiaries on the basis  that there is no commitment or intention to remit earnings. The Group has investments in non-sterling, primarily euro and US dollar denominated, operations which are cash generative  and a signi\ufb01cant proportion of cash generated from these operations is reinvested in development activities rather than being  repatriated into sterling. The Group seeks to manage the resultant foreign currency translation risk through borrowings denominated in (or swapped utilising cross currency interest rate swaps into) the relevant currency or through currency swaps related to intercompany funding, although these hedges are offset by the strong ongoing cash \ufb02ow generated from the  Group\u2019s non-sterling operations, leaving DCC with a net investment in non-sterling assets. The gain of \u00a343.3 million arising on  the translation of DCC\u2019s non-sterling denominated net asset position at 31 March 2023 as set out in the Group Statement of  Comprehensive Income mainly re\ufb02ects the weakening in the value of sterling against the US dollar, with the impact of  movements against other currencies largely offsetting each other.  The Group has a moderate level of transactional currency exposure arising from sales or purchases by operating units in  currencies other than their functional currencies. Where sales or purchases are invoiced in currencies other than the local currency and there is not a natural hedge with other activities within the Group, DCC generally hedges between 50% and 90%  of those transactions for the subsequent two months. The Group also hedges a proportion of anticipated transactions in certain subsidiaries for periods ranging up to 18 months with such transactions qualifying as \u2018highly probable\u2019 forecast  transactions for IAS 39 hedge accounting purposes. Sensitivity to currency movements A change in the value of other currencies by 10% against sterling would have a \u00a328.2 million (2022: \u00a328.6 million) impact on the Group\u2019s pro\ufb01t before tax and exceptional items, would change the Group\u2019s equity by \u00a3210.2 million and change the Group\u2019s net  debt by \u00a3102 million (2022: \u00a3188.4 million and \u00a384.5 million respectively). These amounts include an insigni\ufb01cant amount of  transactional currency exposure. Interest rate risk management On a net debt/cash basis, the Group is exposed to changes in interest rates, primarily changes in EURIBOR and sterling SONIA. Having borrowed at both \ufb01xed and \ufb02oating rates of interest, DCC has swapped its \ufb01xed rate borrowings to a combination of  \ufb01xed and \ufb02oating interest rates, using interest rate and cross currency interest rate swaps. Overall interest rate risk on gross borrowings is mitigated by matching, to the extent possible, the maturity of its cash balances with the interest rate reset  periods on the swaps related to its borrowings, and with interest income on deposits.  Sensitivity of interest charges to interest rate movements Based on the composition of net debt at 31 March 2023 a one percentage point (100 basis points) change in average \ufb02oating  interest rates would have a \u00a34.7 million (2022: \u00a33.8 million) impact on the Group\u2019s pro\ufb01t before tax. Further information on Group borrowings and the management of related interest rate risk is set out in notes 3.10 and 3.11. Commodity price risk management DCC, through its activities in the energy sector, procures, markets and sells LPG, natural gas, electricity and oil products and,  as such, is exposed to changes in commodity cost prices. In general, market dynamics are such that commodity cost price  movements are promptly re\ufb02ected in sales prices. In certain markets, short-term or seasonal price stability is preferred by  certain customer segments which requires hedging a proportion of forecasted transactions, with such transactions qualifying  as \u2018highly probable\u2019 for IAS 39 hedge accounting purposes. DCC uses both forward purchase contracts and derivative  commodity instruments to support its pricing strategy for a portion of expected future sales, typically for periods of less than 12 months. Fixed price supply contracts may be provided to certain customers for periods typically less than 12 months in duration. DCC  \ufb01xes its cost of sales on contracted future volumes where the customer contract contains a take-or-pay arrangement that  permits the customer to purchase a \ufb01xed amount of product for a \ufb01xed price during a speci\ufb01ed period and requires payment even if the customer does not take delivery of the product. Where a take-or-pay clause is not included in the customer  contract, DCC hedges a portion of forecasted sales volume recognising that certain sales, such as natural gas and electricity,  are exposed to volumetric risk in the form of an uncertain consumption pro\ufb01le arising from a range of factors, including supply  dynamics and the weather.  DCC does not hold signi\ufb01cant amounts of commodity inventory relative to purchases and sales; however, for certain inventory,  such as fuel oil and natural gas, DCC may enter hedge contracts to manage price exposures.  Across its energy activities, DCC enters into commodity hedges to \ufb01x a portion of own fuel costs.  Certain activities of individual businesses are centralised under the supervision of the DCC Group Commodity Risk Management function. Divisional and subsidiary management, in conjunction with the Group\u2019s Commodity Risk Management  function, manage commodity price exposures within approved policies and guidelines.  All commodity hedging counterparties are approved by the Chief Executive and the Chief Financial Officer and are reviewed  by the Board. Sensitivity to commodity price movements Due to pricing dynamics in the oil distribution market, an increase or decrease of 10% in the commodity cost price of oil would  have an immaterial impact on the Group\u2019s pro\ufb01t before tax (2022: immaterial) and an immaterial impact on the Group\u2019s equity  (2022: immaterial).  The impact on the Group\u2019s pro\ufb01t before tax and on the Group\u2019s equity of an increase or decrease of 10% in the commodity cost  price of LPG, natural gas or electricity would be dependent on seasonal variations, competitive pressures and the underlying  absolute cost of the commodity at the time and, as such, is difficult to quantify but would not be material . Fair values of \ufb01nancial assets and \ufb01nancial liabilities The fair values of borrowings (none of which are listed) and derivative \ufb01nancial instruments are measured by discounting cash \ufb02ows at prevailing interest and exchange rates. The fair values of expected future payments under contingent consideration  arrangements are determined by applying a risk-adjusted discount rate to the future payments which are based on forecasted  operating pro\ufb01ts of the acquired entity over the relevant period. The carrying value of non-interest-bearing \ufb01nancial assets,  \ufb01nancial liabilities and cash and cash equivalents approximates their fair values, largely due to their short-term maturities. The  nominal value less impairment allowance of trade receivables and payables approximate to their fair values, largely due to  their short-term maturities . The following is a comparison by category of book values and fair values of the Group\u2019s \ufb01nancial assets and \ufb01nancial liabilities: 2023 2022 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments 148,457 148,457 225,939 225,939 Trade and other receivables 2,312,269 2,312,269 2,508,613 2,508,613 Cash and cash equivalents 1,421,749 1,421,749 1,394,272 1,394,272 3,882,475 3,882,475 4,128,824 4,128,824 Financial liabilities Borrowings (excluding lease creditors) 2,254,615 2,292,098 2,001,150 2,052,844 Derivative \ufb01nancial instruments 82,926 82,926 38,964 38,964 Acquisition related liabilities 127,393 127,393 96,252 96,252 Trade and other payables 3,279,898 3,279,898 3,468,705 3,468,705 5,744,832 5,782,315 5,605,071 5,656,765 The Group has adopted the following fair value measurement hierarchy in relation to its \ufb01nancial assets and \ufb01nancial liabilities that are carried in the Balance Sheet at fair value as at the year end:  \u2013 Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities;  \u2013 Level 2: inputs, other than quoted prices included within level 1, that are observable for the asset or liability either directly (as  prices) or indirectly (derived from prices); and  \u2013 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). Fair value measurement as at 31 March 2023 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total   \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 148,457 \u2013 148,457 \u2013 148,457 \u2013 148,457 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 127,393 127,393 Derivative \ufb01nancial instruments (note 3.10) \u2013 82,926 \u2013 82,926 \u2013 82,926 127,393 210,319 Fair value measurement as at 31 March 2022 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 225,939 \u2013 225,939 \u2013 225,939 \u2013 225,939 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 96,252 96,252 Derivative \ufb01nancial instruments (note 3.10) \u2013 38,964 \u2013 38,964 \u2013 38,964 96,252 135,216 Level 2 fair value measurement: The speci\ufb01c valuation techniques used to value \ufb01nancial instruments that are carried at fair value using level 2 valuation techniques are:  \u2013 the fair value of interest rate, currency and cross currency interest rate swaps is calculated as the present value of the estimated future cash \ufb02ows based on observable yield curves;   \u2013 the fair value of forward foreign exchange contracts is determined using quoted forward exchange rates at the reporting  date with the resulting value discounted back to present value; and  \u2013 the fair value of forward commodity contracts is determined using quoted forward commodity prices at the reporting date  with the resulting value discounted back to present value.  Level 3 fair value measurement: Acquisition related liabilities are included in level 3 of the fair value hierarchy. Details of the movement in the year are included in  note 3.16. The speci\ufb01c valuation techniques used to value contingent consideration that is carried at fair value using level 3  valuation techniques are:  \u2013 the expected future payments are determined by forecasting the acquiree\u2019s relevant basis for the contingent consideration (i.e. valuations based on EBITDA or EBIT multiples) as appropriate to the speci\ufb01c contractual earn out arrangement; and  \u2013 the present value of the estimated future expected payments are discounted using a risk-adjusted discount rate where the time value of money is material. The signi\ufb01cant unobservable inputs are as follows:  \u2013 forecasted average adjusted operating pro\ufb01t growth rate 10.0% to 20.0% (2022: 5.0% to 18.0%);  \u2013 forecasted average out\ufb02ow on Butagaz acquisition related liabilities \u00a33.5 million per annum (2022: \u00a34.3 million per  annum); and  \u2013 risk adjusted discount rate 3.0% to 8.9% (2022: 1.0% to 2.0%). The estimated fair value of contingent consideration would increase/(decrease) if EBITDA/EBIT growth was higher/(lower) if the forecasted out\ufb02ow on Butagaz acquisition related liabilities was higher/(lower) or if the risk-adjusted discount rate was lower/ (higher). For the fair value of contingent consideration, a reasonably possible change to one of the signi\ufb01cant unobservable  inputs at 31 March 2023, holding the other inputs constant, would have the following effects: Impact on the carrying value of contingent consideration 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Forecasted average adjusted operating pro\ufb01t growth rate (1% movement) 1,522 2,289 Forecasted out\ufb02ow on Butagaz acquisition related liabilities (5% movement) 682 698 Risk adjusted discount rate (0.5% movement) 901 793 OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES (i)  Financial assets The following \ufb01nancial assets are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 135,175 \u2013 135,175 (28,860) \u2013 106,315 Cash and cash equivalents 389,669 \u2013 389,669 (46,328) \u2013 343,341 524,844 \u2013 524,844 (75,188) \u2013 449,656 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 112,465 \u2013 112,465 (8,084) \u2013 104,381 Cash and cash equivalents 467,047 \u2013 467,047 (65,287) \u2013 401,760 579,512 \u2013 579,512 (73,371) \u2013 506,141 (ii)   Financial liabilities The following \ufb01nancial liabilities are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 35,451 \u2013 35,451 (28,860) \u2013 6,591 Bank borrowings 46,328 \u2013 46,328 (46,328) \u2013 \u2013 81,779 \u2013 81,779 (75,188) \u2013 6,591 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 8,398 \u2013 8,398 (8,084) \u2013 314 Bank borrowings 65,287 \u2013 65,287 (65,287) \u2013 \u2013 73,685 \u2013 73,685 (73,371) \u2013 314 For the \ufb01nancial assets and liabilities subject to enforceable master netting arrangements or similar arrangements above, each  agreement between the Group and the counterparty allows for net settlement of the relevant \ufb01nancial assets and liabilities  when both elect to settle on a net basis. In the absence of such an election, \ufb01nancial assets and liabilities will be settled on a  gross basis however each party to the master netting agreement or similar agreement will have the option to settle all such  amounts on a net basis in the event of default of the other party. Per the terms of each agreement, an event of default includes  failure by a party to make payment when due, failure by a party to perform any obligation required by the agreement (other than payment) if such a failure is not remedied within periods of 15 to 30 days after notice of such failure is given to the party,  or bankruptcy. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "5.7  FINANCIAL RISK AND CAPITAL MANAGEMENT This note details the Group\u2019s treasury management and \ufb01nancial risk management objectives and policies. Information is  also provided regarding the Group\u2019s exposure and sensitivity to capital risk, credit risk, liquidity risk, foreign exchange risk,  interest rate risk and commodity price risk, and the policies in place to monitor and manage these risks. CAPITAL RISK MANAGEMENT The Group\u2019s objectives when managing its capital structure are to safeguard the Group\u2019s ability to continue as a going  concern to provide returns to shareholders and bene\ufb01ts for other stakeholders, while maintaining a strong balance sheet to  support the continued organic and acquisitive growth of its businesses and to maintain investor, creditor and market  con\ufb01dence. Return on capital employed (\u2018ROCE\u2019) is a key performance indicator for the Group. To maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, issue new  shares or buy back existing shares, increase or reduce debt or sell assets.  The Group includes borrowings in its measure of capital. The Group\u2019s borrowings are subject to covenants. Further details on  this are outlined in the \u2018liquidity risk management\u2019 section of this note The policy for net debt/cash is to ensure a structure of longer-term debt funding and cash balances with deposit maturities up  to three months. The capital structure of the Group, which comprises capital and reserves attributable to the owners of the Parent Company, net  debt, lease creditors and acquisition related liabilities, may be summarised as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Capital and reserves attributable to the owners of the Parent Company 2,978,091 2,905,184 Net debt (excl. lease creditors) (note 3.13) 767,335 419,903 Lease creditors (note 3.12) 346,546 336,702 Acquisition related liabilities (note 3.16) 127,393 96,252 At 31 March 4,219,365 3,758,041 FINANCIAL RISK MANAGEMENT Group \ufb01nancial risk management is governed by policies and guidelines which are reviewed and approved annually by the  Board of Directors, most recently in April 2023. These policies and guidelines primarily cover credit risk, liquidity risk, foreign  exchange risk, interest rate risk and commodity price risk. The principal objective of these policies and guidelines is the  minimisation of \ufb01nancial risk at reasonable cost. The Group does not trade in \ufb01nancial instruments, nor does it enter into any  leveraged derivative transactions. DCC\u2019s Group Treasury function centrally manages the Group\u2019s funding and liquidity  requirements. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign exchange, and, in  conjunction with Group Commodity Risk Management, manage commodity price exposures, within approved policies and  guidelines. Compliance with the policies and guidelines is reviewed by the Group Internal Audit function. The Group has a consistent focus on maintaining \ufb01nancial strength through a disciplined approach to balance sheet  management and maintaining relatively low levels of \ufb01nancial risk. At 31 March 2023, the Group had cash and cash equivalents of \u00a31,421.749 million (note 3.9) and \u00a3765 million undrawn under its committed revolving credit facility (note 3.11). At 31 March 2023, the capital structure, as summarised above had net debt excluding lease creditors of \u00a3767.335 million.  (i)  Credit risk management Credit risk is the risk of \ufb01nancial loss to the Group if a customer or counterparty to a \ufb01nancial instrument fails to meet its  contractual obligations. It arises principally from credit exposure to trade receivables, cash and cash equivalents including  deposits with banks and \ufb01nancial institutions and derivative \ufb01nancial instruments. The Group\u2019s trade receivables are generally unsecured and non-interest bearing and arise from a wide and varied customer  base spread throughout the Group\u2019s operations and, as such, there is no signi\ufb01cant concentration of credit risk. The Group  allocates each exposure to a credit risk grade, based on data that is determined to be predictive of risk of loss. The Group\u2019s  credit risk management policy in relation to trade receivables involves periodically assessing the \ufb01nancial reliability of  customers, considering their \ufb01nancial position, past experience and other factors. The utilisation of credit limits is regularly  monitored, and a signi\ufb01cant element of credit risk is covered by credit insurance.  The Group applies the simpli\ufb01ed approach to providing for expected credit losses (\u2018ECL\u2019) permitted by IFRS 9 Financial  Instruments, which requires expected lifetime losses to be recognised from initial recognition of the trade receivables. The Group uses an allowance matrix to measure the ECL\u2019s of trade receivables, which comprises a very large number of small balances. Loss rates are based on actual credit loss experience. As detailed in note 3.6, the Group\u2019s trade receivables at 31 March 2023 amount to \u00a31,939,528 million (2022: \u00a32,086.578 million).  Customer credit risk arising in the context of the Group\u2019s operations is not signi\ufb01cant and the total allowance for impairment  of trade receivables amounts to 3.8% of the Group\u2019s gross trade receivables (2022: 2.6%). The allowance for impairment mainly  relates to trade and other receivables balances which are over six months overdue. Where appropriate, certain of the Group\u2019s operations selectively utilise supply chain \ufb01nancing solutions to sell, on a  non-recourse basis, a portion of their receivables relating to certain larger supply chain/sales and marketing activities. The level of supply chain \ufb01nancing at 31 March 2023 was \u00a3151.097 million (2022: \u00a3168.037 million) and has been derecognised from \u2018Trade and other receivables\u2019 in accordance with the Group\u2019s accounting policy. Revenues relating to the non-recourse sale  of receivables included in overall Group revenues in the year ended 31 March 2023 amounted to \u00a31,167.725 million (2022:  \u00a31,305.432 million). Risk of counterparty default arising on cash and cash equivalents and derivative \ufb01nancial instruments is controlled within a  framework of dealing with high-quality institutions and, by policy, limiting the amount of credit exposure to any one bank or institution. DCC transacts with a variety of high credit quality \ufb01nancial institutions for the purpose of placing deposits and entering into derivative contracts. Deposits are also placed with AAA money market funds. The Group actively monitors its  credit exposure to each counterparty to ensure compliance with the counterparty risk limits of the Board approved treasury policy. Of the total cash and cash equivalents at 31 March 2023 of \u00a31,421.749 million, 17.2% (\u00a3244.878 million) was with money  market funds, 98.0% (\u00a31,393.644 million) was with money market funds or \ufb01nancial institutions with minimum short-term ratings of  A-1 (Standard and Poor\u2019s) or P-1 (Moody\u2019s) and 98.2% (\u00a31,396.268 million) was with money market funds or \ufb01nancial institutions  with minimum short-term ratings of A-2 (Standard and Poor\u2019s) or P-2 (Moody\u2019s). In the normal course of business, the Group operates notional cash pooling systems, where a legal right of set-off applies. As at 31 March 2023, derivative transactions were  with counterparties with ratings ranging from A+ to A- (long-term) with Standard and Poor\u2019s or Aa1 to A1 (long-term) with  Moody\u2019s. The Group accordingly does not expect any loss in relation to its cash and cash equivalents or its derivative balances  at 31 March 2023. Management does not expect any signi\ufb01cant counterparty to fail to meet its obligations. The maximum exposure to credit risk  is represented by the carrying amount of each asset.  (ii)  Liquidity risk management The Group maintains a strong balance sheet with long-term debt funding and cash balances with deposit maturities up to  three months. Wherever possible, surplus funds in the Group are transferred to the centralised treasury department through the repayment of borrowings, deposits and dividends. These are then lent to Group companies, contributed as equity to fund Group operations, used to retire external debt or invested externally. The Group does not use off-balance sheet special  purpose entities as a source of liquidity or for other \ufb01nancing purposes. In addition, the Group maintains signi\ufb01cant committed and uncommitted credit lines with its relationship banks. Compliance with the Group\u2019s debt covenants is monitored continually based on management accounts. Sensitivity analysis using various scenarios are applied to forecasts to assess their impact on  covenants and net debt/cash. During the year to 31 March 2023, all covenants have been complied with and based on current  forecasts, it is expected that all covenants will continue to be complied with for the foreseeable future. Further analysis of the Group\u2019s debt covenants is included in the Financial Review. The tables below show the projected contractual undiscounted total cash out\ufb02ows (principal and interest) arising from the  Group\u2019s trade and other payables, gross debt and derivative \ufb01nancial instruments. The tables also include the gross cash in\ufb02ows projected to arise from derivative \ufb01nancial instruments. These projections are based on the interest and foreign exchange rates applying at the end of the relevant \ufb01nancial year. As at 31 March 2023 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total   \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,411,684) \u2013 \u2013 \u2013 (3,411,684) Interest bearing loans and borrowings (321,381) (339,526) (679,945) (954,922) (2,295,774) Interest payments on interest bearing loans and  borrowings (88,518) (74,915) (182,481) (157,919) (503,833) Lease creditors (71,158) (57,675) (103,126) (114,587) (346,546) Interest payments on lease creditors (9,227) (7,642) (15,712) (40,180) (72,761) Acquisition related liabilities (41,221) (28,903) (48,998) (8,271) (127,393) Cross currency swaps \u2013 gross cash out\ufb02ows (239,597) (171,258) (168,028) (18,942) (597,825) Other derivative \ufb01nancial instruments (42,341) (3,803) (1,331) \u2013 (47,475) Interest rate swaps \u2013 net cash in\ufb02ows (11,062) (9,821) (24,414) (2,348) (47,645) (4,236,189) (693,543) (1,224,035) (1,297,169) (7,450,936) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows Cross currency swaps \u2013 gross cash in\ufb02ows 291,277 220,095 212,491 24,308 748,171 Other derivative \ufb01nancial instruments 12,227 1,045 10 \u2013 13,282 303,504 221,140 212,501 24,308 761,453 As at 31 March 2022 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total  \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,468,705) \u2013 \u2013 \u2013 (3,468,705) Interest bearing loans and borrowings (67,668) (255,296) (1,009,186) (674,406) (2,006,556) Interest payments on interest bearing loans and  borrowings (62,252) (52,533) (102,859) (56,701) (274,345) Lease creditors (63,538) (55,478) (98,564) (119,122) (336,702) Interest payments on lease creditors (8,376) (7,075) (15,155) (40,825) (71,431) Acquisition related liabilities (23,602) (25,368) (47,282) \u2013 (96,252) Cross currency swaps \u2013 gross cash out\ufb02ows (13,423) (228,135) (327,540) (18,717) (587,815) Other derivative \ufb01nancial instruments (28,634) (252) (1,680) \u2013 (30,566) (3,736,198) (624,137) (1,602,266) (909,771) (6,872,372) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows  Interest rate swaps \u2013 net cash in\ufb02ows 4,357 4,322 5,367 1,704 15,750 Cross currency swaps \u2013 gross cash in\ufb02ows 28,826 274,514 406,747 23,979 734,066 Other derivative \ufb01nancial instruments 107,361 5,461 652 \u2013 113,474 140,544 284,297 412,766 25,683 863,290 The Group has sufficient cash resources and liquid assets to enable it to meet its current borrowing obligations and trade and other payables. The Group has a well balanced pro\ufb01le of debt maturities over the coming years which will be serviced through  a combination of cash and cash equivalents, cash \ufb02ows, committed bank facilities and the raising of additional  long-term debt. (iii)  Market risk management Foreign exchange risk management DCC\u2019s presentation currency is sterling. Foreign exchange risk arises from future commercial transactions, recognised assets  and liabilities and net investments in foreign operations giving rise to exposure to other currencies, primarily the euro and the  US dollar. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign currency exposures within  approved policies and guidelines using forward currency contracts. The Group does not hedge translation exposure on the translation of the pro\ufb01ts of foreign currency subsidiaries on the basis  that there is no commitment or intention to remit earnings. The Group has investments in non-sterling, primarily euro and US dollar denominated, operations which are cash generative  and a signi\ufb01cant proportion of cash generated from these operations is reinvested in development activities rather than being  repatriated into sterling. The Group seeks to manage the resultant foreign currency translation risk through borrowings denominated in (or swapped utilising cross currency interest rate swaps into) the relevant currency or through currency swaps related to intercompany funding, although these hedges are offset by the strong ongoing cash \ufb02ow generated from the  Group\u2019s non-sterling operations, leaving DCC with a net investment in non-sterling assets. The gain of \u00a343.3 million arising on  the translation of DCC\u2019s non-sterling denominated net asset position at 31 March 2023 as set out in the Group Statement of  Comprehensive Income mainly re\ufb02ects the weakening in the value of sterling against the US dollar, with the impact of  movements against other currencies largely offsetting each other.  The Group has a moderate level of transactional currency exposure arising from sales or purchases by operating units in  currencies other than their functional currencies. Where sales or purchases are invoiced in currencies other than the local currency and there is not a natural hedge with other activities within the Group, DCC generally hedges between 50% and 90%  of those transactions for the subsequent two months. The Group also hedges a proportion of anticipated transactions in certain subsidiaries for periods ranging up to 18 months with such transactions qualifying as \u2018highly probable\u2019 forecast  transactions for IAS 39 hedge accounting purposes. Sensitivity to currency movements A change in the value of other currencies by 10% against sterling would have a \u00a328.2 million (2022: \u00a328.6 million) impact on the Group\u2019s pro\ufb01t before tax and exceptional items, would change the Group\u2019s equity by \u00a3210.2 million and change the Group\u2019s net  debt by \u00a3102 million (2022: \u00a3188.4 million and \u00a384.5 million respectively). These amounts include an insigni\ufb01cant amount of  transactional currency exposure. Interest rate risk management On a net debt/cash basis, the Group is exposed to changes in interest rates, primarily changes in EURIBOR and sterling SONIA. Having borrowed at both \ufb01xed and \ufb02oating rates of interest, DCC has swapped its \ufb01xed rate borrowings to a combination of  \ufb01xed and \ufb02oating interest rates, using interest rate and cross currency interest rate swaps. Overall interest rate risk on gross borrowings is mitigated by matching, to the extent possible, the maturity of its cash balances with the interest rate reset  periods on the swaps related to its borrowings, and with interest income on deposits.  Sensitivity of interest charges to interest rate movements Based on the composition of net debt at 31 March 2023 a one percentage point (100 basis points) change in average \ufb02oating  interest rates would have a \u00a34.7 million (2022: \u00a33.8 million) impact on the Group\u2019s pro\ufb01t before tax. Further information on Group borrowings and the management of related interest rate risk is set out in notes 3.10 and 3.11. Commodity price risk management DCC, through its activities in the energy sector, procures, markets and sells LPG, natural gas, electricity and oil products and,  as such, is exposed to changes in commodity cost prices. In general, market dynamics are such that commodity cost price  movements are promptly re\ufb02ected in sales prices. In certain markets, short-term or seasonal price stability is preferred by  certain customer segments which requires hedging a proportion of forecasted transactions, with such transactions qualifying  as \u2018highly probable\u2019 for IAS 39 hedge accounting purposes. DCC uses both forward purchase contracts and derivative  commodity instruments to support its pricing strategy for a portion of expected future sales, typically for periods of less than 12 months. Fixed price supply contracts may be provided to certain customers for periods typically less than 12 months in duration. DCC  \ufb01xes its cost of sales on contracted future volumes where the customer contract contains a take-or-pay arrangement that  permits the customer to purchase a \ufb01xed amount of product for a \ufb01xed price during a speci\ufb01ed period and requires payment even if the customer does not take delivery of the product. Where a take-or-pay clause is not included in the customer  contract, DCC hedges a portion of forecasted sales volume recognising that certain sales, such as natural gas and electricity,  are exposed to volumetric risk in the form of an uncertain consumption pro\ufb01le arising from a range of factors, including supply  dynamics and the weather.  DCC does not hold signi\ufb01cant amounts of commodity inventory relative to purchases and sales; however, for certain inventory,  such as fuel oil and natural gas, DCC may enter hedge contracts to manage price exposures.  Across its energy activities, DCC enters into commodity hedges to \ufb01x a portion of own fuel costs.  Certain activities of individual businesses are centralised under the supervision of the DCC Group Commodity Risk Management function. Divisional and subsidiary management, in conjunction with the Group\u2019s Commodity Risk Management  function, manage commodity price exposures within approved policies and guidelines.  All commodity hedging counterparties are approved by the Chief Executive and the Chief Financial Officer and are reviewed  by the Board. Sensitivity to commodity price movements Due to pricing dynamics in the oil distribution market, an increase or decrease of 10% in the commodity cost price of oil would  have an immaterial impact on the Group\u2019s pro\ufb01t before tax (2022: immaterial) and an immaterial impact on the Group\u2019s equity  (2022: immaterial).  The impact on the Group\u2019s pro\ufb01t before tax and on the Group\u2019s equity of an increase or decrease of 10% in the commodity cost  price of LPG, natural gas or electricity would be dependent on seasonal variations, competitive pressures and the underlying  absolute cost of the commodity at the time and, as such, is difficult to quantify but would not be material . Fair values of \ufb01nancial assets and \ufb01nancial liabilities The fair values of borrowings (none of which are listed) and derivative \ufb01nancial instruments are measured by discounting cash \ufb02ows at prevailing interest and exchange rates. The fair values of expected future payments under contingent consideration  arrangements are determined by applying a risk-adjusted discount rate to the future payments which are based on forecasted  operating pro\ufb01ts of the acquired entity over the relevant period. The carrying value of non-interest-bearing \ufb01nancial assets,  \ufb01nancial liabilities and cash and cash equivalents approximates their fair values, largely due to their short-term maturities. The  nominal value less impairment allowance of trade receivables and payables approximate to their fair values, largely due to  their short-term maturities . The following is a comparison by category of book values and fair values of the Group\u2019s \ufb01nancial assets and \ufb01nancial liabilities: 2023 2022 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments 148,457 148,457 225,939 225,939 Trade and other receivables 2,312,269 2,312,269 2,508,613 2,508,613 Cash and cash equivalents 1,421,749 1,421,749 1,394,272 1,394,272 3,882,475 3,882,475 4,128,824 4,128,824 Financial liabilities Borrowings (excluding lease creditors) 2,254,615 2,292,098 2,001,150 2,052,844 Derivative \ufb01nancial instruments 82,926 82,926 38,964 38,964 Acquisition related liabilities 127,393 127,393 96,252 96,252 Trade and other payables 3,279,898 3,279,898 3,468,705 3,468,705 5,744,832 5,782,315 5,605,071 5,656,765 The Group has adopted the following fair value measurement hierarchy in relation to its \ufb01nancial assets and \ufb01nancial liabilities that are carried in the Balance Sheet at fair value as at the year end:  \u2013 Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities;  \u2013 Level 2: inputs, other than quoted prices included within level 1, that are observable for the asset or liability either directly (as  prices) or indirectly (derived from prices); and  \u2013 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). Fair value measurement as at 31 March 2023 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total   \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 148,457 \u2013 148,457 \u2013 148,457 \u2013 148,457 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 127,393 127,393 Derivative \ufb01nancial instruments (note 3.10) \u2013 82,926 \u2013 82,926 \u2013 82,926 127,393 210,319 Fair value measurement as at 31 March 2022 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 225,939 \u2013 225,939 \u2013 225,939 \u2013 225,939 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 96,252 96,252 Derivative \ufb01nancial instruments (note 3.10) \u2013 38,964 \u2013 38,964 \u2013 38,964 96,252 135,216 Level 2 fair value measurement: The speci\ufb01c valuation techniques used to value \ufb01nancial instruments that are carried at fair value using level 2 valuation techniques are:  \u2013 the fair value of interest rate, currency and cross currency interest rate swaps is calculated as the present value of the estimated future cash \ufb02ows based on observable yield curves;   \u2013 the fair value of forward foreign exchange contracts is determined using quoted forward exchange rates at the reporting  date with the resulting value discounted back to present value; and  \u2013 the fair value of forward commodity contracts is determined using quoted forward commodity prices at the reporting date  with the resulting value discounted back to present value.  Level 3 fair value measurement: Acquisition related liabilities are included in level 3 of the fair value hierarchy. Details of the movement in the year are included in  note 3.16. The speci\ufb01c valuation techniques used to value contingent consideration that is carried at fair value using level 3  valuation techniques are:  \u2013 the expected future payments are determined by forecasting the acquiree\u2019s relevant basis for the contingent consideration (i.e. valuations based on EBITDA or EBIT multiples) as appropriate to the speci\ufb01c contractual earn out arrangement; and  \u2013 the present value of the estimated future expected payments are discounted using a risk-adjusted discount rate where the time value of money is material. The signi\ufb01cant unobservable inputs are as follows:  \u2013 forecasted average adjusted operating pro\ufb01t growth rate 10.0% to 20.0% (2022: 5.0% to 18.0%);  \u2013 forecasted average out\ufb02ow on Butagaz acquisition related liabilities \u00a33.5 million per annum (2022: \u00a34.3 million per  annum); and  \u2013 risk adjusted discount rate 3.0% to 8.9% (2022: 1.0% to 2.0%). The estimated fair value of contingent consideration would increase/(decrease) if EBITDA/EBIT growth was higher/(lower) if the forecasted out\ufb02ow on Butagaz acquisition related liabilities was higher/(lower) or if the risk-adjusted discount rate was lower/ (higher). For the fair value of contingent consideration, a reasonably possible change to one of the signi\ufb01cant unobservable  inputs at 31 March 2023, holding the other inputs constant, would have the following effects: Impact on the carrying value of contingent consideration 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Forecasted average adjusted operating pro\ufb01t growth rate (1% movement) 1,522 2,289 Forecasted out\ufb02ow on Butagaz acquisition related liabilities (5% movement) 682 698 Risk adjusted discount rate (0.5% movement) 901 793 OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES (i)  Financial assets The following \ufb01nancial assets are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 135,175 \u2013 135,175 (28,860) \u2013 106,315 Cash and cash equivalents 389,669 \u2013 389,669 (46,328) \u2013 343,341 524,844 \u2013 524,844 (75,188) \u2013 449,656 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 112,465 \u2013 112,465 (8,084) \u2013 104,381 Cash and cash equivalents 467,047 \u2013 467,047 (65,287) \u2013 401,760 579,512 \u2013 579,512 (73,371) \u2013 506,141 (ii)   Financial liabilities The following \ufb01nancial liabilities are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 35,451 \u2013 35,451 (28,860) \u2013 6,591 Bank borrowings 46,328 \u2013 46,328 (46,328) \u2013 \u2013 81,779 \u2013 81,779 (75,188) \u2013 6,591 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 8,398 \u2013 8,398 (8,084) \u2013 314 Bank borrowings 65,287 \u2013 65,287 (65,287) \u2013 \u2013 73,685 \u2013 73,685 (73,371) \u2013 314 For the \ufb01nancial assets and liabilities subject to enforceable master netting arrangements or similar arrangements above, each  agreement between the Group and the counterparty allows for net settlement of the relevant \ufb01nancial assets and liabilities  when both elect to settle on a net basis. In the absence of such an election, \ufb01nancial assets and liabilities will be settled on a  gross basis however each party to the master netting agreement or similar agreement will have the option to settle all such  amounts on a net basis in the event of default of the other party. Per the terms of each agreement, an event of default includes  failure by a party to make payment when due, failure by a party to perform any obligation required by the agreement (other than payment) if such a failure is not remedied within periods of 15 to 30 days after notice of such failure is given to the party,  or bankruptcy. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "5.7  FINANCIAL RISK AND CAPITAL MANAGEMENT This note details the Group\u2019s treasury management and \ufb01nancial risk management objectives and policies. Information is  also provided regarding the Group\u2019s exposure and sensitivity to capital risk, credit risk, liquidity risk, foreign exchange risk,  interest rate risk and commodity price risk, and the policies in place to monitor and manage these risks. CAPITAL RISK MANAGEMENT The Group\u2019s objectives when managing its capital structure are to safeguard the Group\u2019s ability to continue as a going  concern to provide returns to shareholders and bene\ufb01ts for other stakeholders, while maintaining a strong balance sheet to  support the continued organic and acquisitive growth of its businesses and to maintain investor, creditor and market  con\ufb01dence. Return on capital employed (\u2018ROCE\u2019) is a key performance indicator for the Group. To maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, issue new  shares or buy back existing shares, increase or reduce debt or sell assets.  The Group includes borrowings in its measure of capital. The Group\u2019s borrowings are subject to covenants. Further details on  this are outlined in the \u2018liquidity risk management\u2019 section of this note . The policy for net debt/cash is to ensure a structure of longer-term debt funding and cash balances with deposit maturities up  to three months. The capital structure of the Group, which comprises capital and reserves attributable to the owners of the Parent Company, net  debt, lease creditors and acquisition related liabilities, may be summarised as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Capital and reserves attributable to the owners of the Parent Company 2,978,091 2,905,184 Net debt (excl. lease creditors) (note 3.13) 767,335 419,903 Lease creditors (note 3.12) 346,546 336,702 Acquisition related liabilities (note 3.16) 127,393 96,252 At 31 March 4,219,365 3,758,041 FINANCIAL RISK MANAGEMENT Group \ufb01nancial risk management is governed by policies and guidelines which are reviewed and approved annually by the  Board of Directors, most recently in April 2023. These policies and guidelines primarily cover credit risk, liquidity risk, foreign  exchange risk, interest rate risk and commodity price risk. The principal objective of these policies and guidelines is the  minimisation of \ufb01nancial risk at reasonable cost. The Group does not trade in \ufb01nancial instruments, nor does it enter into any  leveraged derivative transactions. DCC\u2019s Group Treasury function centrally manages the Group\u2019s funding and liquidity  requirements. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign exchange, and, in  conjunction with Group Commodity Risk Management, manage commodity price exposures, within approved policies and  guidelines. Compliance with the policies and guidelines is reviewed by the Group Internal Audit function. The Group has a consistent focus on maintaining \ufb01nancial strength through a disciplined approach to balance sheet  management and maintaining relatively low levels of \ufb01nancial risk. At 31 March 2023, the Group had cash and cash equivalents of \u00a31,421.749 million (note 3.9) and \u00a3765 million undrawn under its committed revolving credit facility (note 3.11). At 31 March 2023, the capital structure, as summarised above had net debt excluding lease creditors of \u00a3767.335 million.  (i)  Credit risk management Credit risk is the risk of \ufb01nancial loss to the Group if a customer or counterparty to a \ufb01nancial instrument fails to meet its  contractual obligations. It arises principally from credit exposure to trade receivables, cash and cash equivalents including  deposits with banks and \ufb01nancial institutions and derivative \ufb01nancial instruments. The Group\u2019s trade receivables are generally unsecured and non-interest bearing and arise from a wide and varied customer  base spread throughout the Group\u2019s operations and, as such, there is no signi\ufb01cant concentration of credit risk. The Group  allocates each exposure to a credit risk grade, based on data that is determined to be predictive of risk of loss. The Group\u2019s  credit risk management policy in relation to trade receivables involves periodically assessing the \ufb01nancial reliability of  customers, considering their \ufb01nancial position, past experience and other factors. The utilisation of credit limits is regularly  monitored, and a signi\ufb01cant element of credit risk is covered by credit insurance.  The Group applies the simpli\ufb01ed approach to providing for expected credit losses (\u2018ECL\u2019) permitted by IFRS 9 Financial  Instruments, which requires expected lifetime losses to be recognised from initial recognition of the trade receivables. The Group uses an allowance matrix to measure the ECL\u2019s of trade receivables, which comprises a very large number of small balances. Loss rates are based on actual credit loss experience. As detailed in note 3.6, the Group\u2019s trade receivables at 31 March 2023 amount to \u00a31,939,528 million (2022: \u00a32,086.578 million).  Customer credit risk arising in the context of the Group\u2019s operations is not signi\ufb01cant and the total allowance for impairment  of trade receivables amounts to 3.8% of the Group\u2019s gross trade receivables (2022: 2.6%). The allowance for impairment mainly  relates to trade and other receivables balances which are over six months overdue. Where appropriate, certain of the Group\u2019s operations selectively utilise supply chain \ufb01nancing solutions to sell, on a  non-recourse basis, a portion of their receivables relating to certain larger supply chain/sales and marketing activities. The level of supply chain \ufb01nancing at 31 March 2023 was \u00a3151.097 million (2022: \u00a3168.037 million) and has been derecognised from \u2018Trade and other receivables\u2019 in accordance with the Group\u2019s accounting policy. Revenues relating to the non-recourse sale  of receivables included in overall Group revenues in the year ended 31 March 2023 amounted to \u00a31,167.725 million (2022:  \u00a31,305.432 million). Risk of counterparty default arising on cash and cash equivalents and derivative \ufb01nancial instruments is controlled within a  framework of dealing with high-quality institutions and, by policy, limiting the amount of credit exposure to any one bank or institution. DCC transacts with a variety of high credit quality \ufb01nancial institutions for the purpose of placing deposits and entering into derivative contracts. Deposits are also placed with AAA money market funds. The Group actively monitors its  credit exposure to each counterparty to ensure compliance with the counterparty risk limits of the Board approved treasury policy. Of the total cash and cash equivalents at 31 March 2023 of \u00a31,421.749 million, 17.2% (\u00a3244.878 million) was with money  market funds, 98.0% (\u00a31,393.644 million) was with money market funds or \ufb01nancial institutions with minimum short-term ratings of  A-1 (Standard and Poor\u2019s) or P-1 (Moody\u2019s) and 98.2% (\u00a31,396.268 million) was with money market funds or \ufb01nancial institutions  with minimum short-term ratings of A-2 (Standard and Poor\u2019s) or P-2 (Moody\u2019s). In the normal course of business, the Group operates notional cash pooling systems, where a legal right of set-off applies. As at 31 March 2023, derivative transactions were  with counterparties with ratings ranging from A+ to A- (long-term) with Standard and Poor\u2019s or Aa1 to A1 (long-term) with  Moody\u2019s. The Group accordingly does not expect any loss in relation to its cash and cash equivalents or its derivative balances  at 31 March 2023. Management does not expect any signi\ufb01cant counterparty to fail to meet its obligations. The maximum exposure to credit risk  is represented by the carrying amount of each asset.  (ii)  Liquidity risk management The Group maintains a strong balance sheet with long-term debt funding and cash balances with deposit maturities up to  three months. Wherever possible, surplus funds in the Group are transferred to the centralised treasury department through the repayment of borrowings, deposits and dividends. These are then lent to Group companies, contributed as equity to fund Group operations, used to retire external debt or invested externally. The Group does not use off-balance sheet special  purpose entities as a source of liquidity or for other \ufb01nancing purposes. In addition, the Group maintains signi\ufb01cant committed and uncommitted credit lines with its relationship banks. Compliance with the Group\u2019s debt covenants is monitored continually based on management accounts. Sensitivity analysis using various scenarios are applied to forecasts to assess their impact on  covenants and net debt/cash. During the year to 31 March 2023, all covenants have been complied with and based on current  forecasts, it is expected that all covenants will continue to be complied with for the foreseeable future. Further analysis of the Group\u2019s debt covenants is included in the Financial Review. The tables below show the projected contractual undiscounted total cash out\ufb02ows (principal and interest) arising from the  Group\u2019s trade and other payables, gross debt and derivative \ufb01nancial instruments. The tables also include the gross cash in\ufb02ows projected to arise from derivative \ufb01nancial instruments. These projections are based on the interest and foreign exchange rates applying at the end of the relevant \ufb01nancial year. As at 31 March 2023 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total   \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,411,684) \u2013 \u2013 \u2013 (3,411,684) Interest bearing loans and borrowings (321,381) (339,526) (679,945) (954,922) (2,295,774) Interest payments on interest bearing loans and  borrowings (88,518) (74,915) (182,481) (157,919) (503,833) Lease creditors (71,158) (57,675) (103,126) (114,587) (346,546) Interest payments on lease creditors (9,227) (7,642) (15,712) (40,180) (72,761) Acquisition related liabilities (41,221) (28,903) (48,998) (8,271) (127,393) Cross currency swaps \u2013 gross cash out\ufb02ows (239,597) (171,258) (168,028) (18,942) (597,825) Other derivative \ufb01nancial instruments (42,341) (3,803) (1,331) \u2013 (47,475) Interest rate swaps \u2013 net cash in\ufb02ows (11,062) (9,821) (24,414) (2,348) (47,645) (4,236,189) (693,543) (1,224,035) (1,297,169) (7,450,936) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows Cross currency swaps \u2013 gross cash in\ufb02ows 291,277 220,095 212,491 24,308 748,171 Other derivative \ufb01nancial instruments 12,227 1,045 10 \u2013 13,282 303,504 221,140 212,501 24,308 761,453 As at 31 March 2022 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total  \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,468,705) \u2013 \u2013 \u2013 (3,468,705) Interest bearing loans and borrowings (67,668) (255,296) (1,009,186) (674,406) (2,006,556) Interest payments on interest bearing loans and  borrowings (62,252) (52,533) (102,859) (56,701) (274,345) Lease creditors (63,538) (55,478) (98,564) (119,122) (336,702) Interest payments on lease creditors (8,376) (7,075) (15,155) (40,825) (71,431) Acquisition related liabilities (23,602) (25,368) (47,282) \u2013 (96,252) Cross currency swaps \u2013 gross cash out\ufb02ows (13,423) (228,135) (327,540) (18,717) (587,815) Other derivative \ufb01nancial instruments (28,634) (252) (1,680) \u2013 (30,566) (3,736,198) (624,137) (1,602,266) (909,771) (6,872,372) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows  Interest rate swaps \u2013 net cash in\ufb02ows 4,357 4,322 5,367 1,704 15,750 Cross currency swaps \u2013 gross cash in\ufb02ows 28,826 274,514 406,747 23,979 734,066 Other derivative \ufb01nancial instruments 107,361 5,461 652 \u2013 113,474 140,544 284,297 412,766 25,683 863,290 The Group has sufficient cash resources and liquid assets to enable it to meet its current borrowing obligations and trade and other payables. The Group has a well balanced pro\ufb01le of debt maturities over the coming years which will be serviced through  a combination of cash and cash equivalents, cash \ufb02ows, committed bank facilities and the raising of additional  long-term debt. (iii)  Market risk management Foreign exchange risk management DCC\u2019s presentation currency is sterling. Foreign exchange risk arises from future commercial transactions, recognised assets  and liabilities and net investments in foreign operations giving rise to exposure to other currencies, primarily the euro and the  US dollar. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign currency exposures within  approved policies and guidelines using forward currency contracts. The Group does not hedge translation exposure on the translation of the pro\ufb01ts of foreign currency subsidiaries on the basis  that there is no commitment or intention to remit earnings. The Group has investments in non-sterling, primarily euro and US dollar denominated, operations which are cash generative  and a signi\ufb01cant proportion of cash generated from these operations is reinvested in development activities rather than being  repatriated into sterling. The Group seeks to manage the resultant foreign currency translation risk through borrowings denominated in (or swapped utilising cross currency interest rate swaps into) the relevant currency or through currency swaps related to intercompany funding, although these hedges are offset by the strong ongoing cash \ufb02ow generated from the  Group\u2019s non-sterling operations, leaving DCC with a net investment in non-sterling assets. The gain of \u00a343.3 million arising on  the translation of DCC\u2019s non-sterling denominated net asset position at 31 March 2023 as set out in the Group Statement of  Comprehensive Income mainly re\ufb02ects the weakening in the value of sterling against the US dollar, with the impact of  movements against other currencies largely offsetting each other.  The Group has a moderate level of transactional currency exposure arising from sales or purchases by operating units in  currencies other than their functional currencies. Where sales or purchases are invoiced in currencies other than the local currency and there is not a natural hedge with other activities within the Group, DCC generally hedges between 50% and 90%  of those transactions for the subsequent two months. The Group also hedges a proportion of anticipated transactions in certain subsidiaries for periods ranging up to 18 months with such transactions qualifying as \u2018highly probable\u2019 forecast  transactions for IAS 39 hedge accounting purposes. Sensitivity to currency movements A change in the value of other currencies by 10% against sterling would have a \u00a328.2 million (2022: \u00a328.6 million) impact on the Group\u2019s pro\ufb01t before tax and exceptional items, would change the Group\u2019s equity by \u00a3210.2 million and change the Group\u2019s net  debt by \u00a3102 million (2022: \u00a3188.4 million and \u00a384.5 million respectively). These amounts include an insigni\ufb01cant amount of  transactional currency exposure. Interest rate risk management On a net debt/cash basis, the Group is exposed to changes in interest rates, primarily changes in EURIBOR and sterling SONIA. Having borrowed at both \ufb01xed and \ufb02oating rates of interest, DCC has swapped its \ufb01xed rate borrowings to a combination of  \ufb01xed and \ufb02oating interest rates, using interest rate and cross currency interest rate swaps. Overall interest rate risk on gross borrowings is mitigated by matching, to the extent possible, the maturity of its cash balances with the interest rate reset  periods on the swaps related to its borrowings, and with interest income on deposits.  Sensitivity of interest charges to interest rate movements Based on the composition of net debt at 31 March 2023 a one percentage point (100 basis points) change in average \ufb02oating  interest rates would have a \u00a34.7 million (2022: \u00a33.8 million) impact on the Group\u2019s pro\ufb01t before tax. Further information on Group borrowings and the management of related interest rate risk is set out in notes 3.10 and 3.11. Commodity price risk management DCC, through its activities in the energy sector, procures, markets and sells LPG, natural gas, electricity and oil products and,  as such, is exposed to changes in commodity cost prices. In general, market dynamics are such that commodity cost price  movements are promptly re\ufb02ected in sales prices. In certain markets, short-term or seasonal price stability is preferred by  certain customer segments which requires hedging a proportion of forecasted transactions, with such transactions qualifying  as \u2018highly probable\u2019 for IAS 39 hedge accounting purposes. DCC uses both forward purchase contracts and derivative  commodity instruments to support its pricing strategy for a portion of expected future sales, typically for periods of less than 12 months. Fixed price supply contracts may be provided to certain customers for periods typically less than 12 months in duration. DCC  \ufb01xes its cost of sales on contracted future volumes where the customer contract contains a take-or-pay arrangement that  permits the customer to purchase a \ufb01xed amount of product for a \ufb01xed price during a speci\ufb01ed period and requires payment even if the customer does not take delivery of the product. Where a take-or-pay clause is not included in the customer  contract, DCC hedges a portion of forecasted sales volume recognising that certain sales, such as natural gas and electricity,  are exposed to volumetric risk in the form of an uncertain consumption pro\ufb01le arising from a range of factors, including supply  dynamics and the weather.  DCC does not hold signi\ufb01cant amounts of commodity inventory relative to purchases and sales; however, for certain inventory,  such as fuel oil and natural gas, DCC may enter hedge contracts to manage price exposures.  Across its energy activities, DCC enters into commodity hedges to \ufb01x a portion of own fuel costs.  Certain activities of individual businesses are centralised under the supervision of the DCC Group Commodity Risk Management function. Divisional and subsidiary management, in conjunction with the Group\u2019s Commodity Risk Management  function, manage commodity price exposures within approved policies and guidelines.  All commodity hedging counterparties are approved by the Chief Executive and the Chief Financial Officer and are reviewed  by the Board. Sensitivity to commodity price movements Due to pricing dynamics in the oil distribution market, an increase or decrease of 10% in the commodity cost price of oil would  have an immaterial impact on the Group\u2019s pro\ufb01t before tax (2022: immaterial) and an immaterial impact on the Group\u2019s equity  (2022: immaterial).  The impact on the Group\u2019s pro\ufb01t before tax and on the Group\u2019s equity of an increase or decrease of 10% in the commodity cost  price of LPG, natural gas or electricity would be dependent on seasonal variations, competitive pressures and the underlying  absolute cost of the commodity at the time and, as such, is difficult to quantify but would not be material . Fair values of \ufb01nancial assets and \ufb01nancial liabilities The fair values of borrowings (none of which are listed) and derivative \ufb01nancial instruments are measured by discounting cash \ufb02ows at prevailing interest and exchange rates. The fair values of expected future payments under contingent consideration  arrangements are determined by applying a risk-adjusted discount rate to the future payments which are based on forecasted  operating pro\ufb01ts of the acquired entity over the relevant period. The carrying value of non-interest-bearing \ufb01nancial assets,  \ufb01nancial liabilities and cash and cash equivalents approximates their fair values, largely due to their short-term maturities. The  nominal value less impairment allowance of trade receivables and payables approximate to their fair values, largely due to  their short-term maturities . The following is a comparison by category of book values and fair values of the Group\u2019s \ufb01nancial assets and \ufb01nancial liabilities: 2023 2022 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments 148,457 148,457 225,939 225,939 Trade and other receivables 2,312,269 2,312,269 2,508,613 2,508,613 Cash and cash equivalents 1,421,749 1,421,749 1,394,272 1,394,272 3,882,475 3,882,475 4,128,824 4,128,824 Financial liabilities Borrowings (excluding lease creditors) 2,254,615 2,292,098 2,001,150 2,052,844 Derivative \ufb01nancial instruments 82,926 82,926 38,964 38,964 Acquisition related liabilities 127,393 127,393 96,252 96,252 Trade and other payables 3,279,898 3,279,898 3,468,705 3,468,705 5,744,832 5,782,315 5,605,071 5,656,765 The Group has adopted the following fair value measurement hierarchy in relation to its \ufb01nancial assets and \ufb01nancial liabilities that are carried in the Balance Sheet at fair value as at the year end:  \u2013 Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities;  \u2013 Level 2: inputs, other than quoted prices included within level 1, that are observable for the asset or liability either directly (as  prices) or indirectly (derived from prices); and  \u2013 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). Fair value measurement as at 31 March 2023 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total   \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 148,457 \u2013 148,457 \u2013 148,457 \u2013 148,457 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 127,393 127,393 Derivative \ufb01nancial instruments (note 3.10) \u2013 82,926 \u2013 82,926 \u2013 82,926 127,393 210,319 Fair value measurement as at 31 March 2022 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 225,939 \u2013 225,939 \u2013 225,939 \u2013 225,939 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 96,252 96,252 Derivative \ufb01nancial instruments (note 3.10) \u2013 38,964 \u2013 38,964 \u2013 38,964 96,252 135,216 Level 2 fair value measurement: The speci\ufb01c valuation techniques used to value \ufb01nancial instruments that are carried at fair value using level 2 valuation techniques are:  \u2013 the fair value of interest rate, currency and cross currency interest rate swaps is calculated as the present value of the estimated future cash \ufb02ows based on observable yield curves;   \u2013 the fair value of forward foreign exchange contracts is determined using quoted forward exchange rates at the reporting  date with the resulting value discounted back to present value; and  \u2013 the fair value of forward commodity contracts is determined using quoted forward commodity prices at the reporting date  with the resulting value discounted back to present value.  Level 3 fair value measurement: Acquisition related liabilities are included in level 3 of the fair value hierarchy. Details of the movement in the year are included in  note 3.16. The speci\ufb01c valuation techniques used to value contingent consideration that is carried at fair value using level 3  valuation techniques are:  \u2013 the expected future payments are determined by forecasting the acquiree\u2019s relevant basis for the contingent consideration (i.e. valuations based on EBITDA or EBIT multiples) as appropriate to the speci\ufb01c contractual earn out arrangement; and  \u2013 the present value of the estimated future expected payments are discounted using a risk-adjusted discount rate where the time value of money is material. The signi\ufb01cant unobservable inputs are as follows:  \u2013 forecasted average adjusted operating pro\ufb01t growth rate 10.0% to 20.0% (2022: 5.0% to 18.0%);  \u2013 forecasted average out\ufb02ow on Butagaz acquisition related liabilities \u00a33.5 million per annum (2022: \u00a34.3 million per  annum); and  \u2013 risk adjusted discount rate 3.0% to 8.9% (2022: 1.0% to 2.0%). The estimated fair value of contingent consideration would increase/(decrease) if EBITDA/EBIT growth was higher/(lower) if the forecasted out\ufb02ow on Butagaz acquisition related liabilities was higher/(lower) or if the risk-adjusted discount rate was lower/ (higher). For the fair value of contingent consideration, a reasonably possible change to one of the signi\ufb01cant unobservable  inputs at 31 March 2023, holding the other inputs constant, would have the following effects: Impact on the carrying value of contingent consideration 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Forecasted average adjusted operating pro\ufb01t growth rate (1% movement) 1,522 2,289 Forecasted out\ufb02ow on Butagaz acquisition related liabilities (5% movement) 682 698 Risk adjusted discount rate (0.5% movement) 901 793 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "CAPITAL RISK MANAGEMENT The Group\u2019s objectives when managing its capital structure are to safeguard the Group\u2019s ability to continue as a going  concern to provide returns to shareholders and bene\ufb01ts for other stakeholders, while maintaining a strong balance sheet to  support the continued organic and acquisitive growth of its businesses and to maintain investor, creditor and market  con\ufb01dence. Return on capital employed (\u2018ROCE\u2019) is a key performance indicator for the Group. To maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, issue new  shares or buy back existing shares, increase or reduce debt or sell assets.  The Group includes borrowings in its measure of capital. The Group\u2019s borrowings are subject to covenants. Further details on  this are outlined in the \u2018liquidity risk management\u2019 section of this note . The policy for net debt/cash is to ensure a structure of longer-term debt funding and cash balances with deposit maturities up  to three months. The capital structure of the Group, which comprises capital and reserves attributable to the owners of the Parent Company, net  debt, lease creditors and acquisition related liabilities, may be summarised as follows: 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Capital and reserves attributable to the owners of the Parent Company 2,978,091 2,905,184 Net debt (excl. lease creditors) (note 3.13) 767,335 419,903 Lease creditors (note 3.12) 346,546 336,702 Acquisition related liabilities (note 3.16) 127,393 96,252 At 31 March 4,219,365 3,758,041 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "(i)  Credit risk management Credit risk is the risk of \ufb01nancial loss to the Group if a customer or counterparty to a \ufb01nancial instrument fails to meet its  contractual obligations. It arises principally from credit exposure to trade receivables, cash and cash equivalents including  deposits with banks and \ufb01nancial institutions and derivative \ufb01nancial instruments. The Group\u2019s trade receivables are generally unsecured and non-interest bearing and arise from a wide and varied customer  base spread throughout the Group\u2019s operations and, as such, there is no signi\ufb01cant concentration of credit risk. The Group  allocates each exposure to a credit risk grade, based on data that is determined to be predictive of risk of loss. The Group\u2019s  credit risk management policy in relation to trade receivables involves periodically assessing the \ufb01nancial reliability of  customers, considering their \ufb01nancial position, past experience and other factors. The utilisation of credit limits is regularly  monitored, and a signi\ufb01cant element of credit risk is covered by credit insurance.  The Group applies the simpli\ufb01ed approach to providing for expected credit losses (\u2018ECL\u2019) permitted by IFRS 9 Financial  Instruments, which requires expected lifetime losses to be recognised from initial recognition of the trade receivables. The Group uses an allowance matrix to measure the ECL\u2019s of trade receivables, which comprises a very large number of small balances. Loss rates are based on actual credit loss experience. As detailed in note 3.6, the Group\u2019s trade receivables at 31 March 2023 amount to \u00a31,939,528 million (2022: \u00a32,086.578 million).  Customer credit risk arising in the context of the Group\u2019s operations is not signi\ufb01cant and the total allowance for impairment  of trade receivables amounts to 3.8% of the Group\u2019s gross trade receivables (2022: 2.6%). The allowance for impairment mainly  relates to trade and other receivables balances which are over six months overdue. Where appropriate, certain of the Group\u2019s operations selectively utilise supply chain \ufb01nancing solutions to sell, on a  non-recourse basis, a portion of their receivables relating to certain larger supply chain/sales and marketing activities. The level of supply chain \ufb01nancing at 31 March 2023 was \u00a3151.097 million (2022: \u00a3168.037 million) and has been derecognised from \u2018Trade and other receivables\u2019 in accordance with the Group\u2019s accounting policy. Revenues relating to the non-recourse sale  of receivables included in overall Group revenues in the year ended 31 March 2023 amounted to \u00a31,167.725 million (2022:  \u00a31,305.432 million). Risk of counterparty default arising on cash and cash equivalents and derivative \ufb01nancial instruments is controlled within a  framework of dealing with high-quality institutions and, by policy, limiting the amount of credit exposure to any one bank or institution. DCC transacts with a variety of high credit quality \ufb01nancial institutions for the purpose of placing deposits and entering into derivative contracts. Deposits are also placed with AAA money market funds. The Group actively monitors its  credit exposure to each counterparty to ensure compliance with the counterparty risk limits of the Board approved treasury policy. Of the total cash and cash equivalents at 31 March 2023 of \u00a31,421.749 million, 17.2% (\u00a3244.878 million) was with money  market funds, 98.0% (\u00a31,393.644 million) was with money market funds or \ufb01nancial institutions with minimum short-term ratings of  A-1 (Standard and Poor\u2019s) or P-1 (Moody\u2019s) and 98.2% (\u00a31,396.268 million) was with money market funds or \ufb01nancial institutions  with minimum short-term ratings of A-2 (Standard and Poor\u2019s) or P-2 (Moody\u2019s). In the normal course of business, the Group operates notional cash pooling systems, where a legal right of set-off applies. As at 31 March 2023, derivative transactions were  with counterparties with ratings ranging from A+ to A- (long-term) with Standard and Poor\u2019s or Aa1 to A1 (long-term) with  Moody\u2019s. The Group accordingly does not expect any loss in relation to its cash and cash equivalents or its derivative balances  at 31 March 2023. Management does not expect any signi\ufb01cant counterparty to fail to meet its obligations. The maximum exposure to credit risk  is represented by the carrying amount of each asset. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "(ii)  Liquidity risk management The Group maintains a strong balance sheet with long-term debt funding and cash balances with deposit maturities up to  three months. Wherever possible, surplus funds in the Group are transferred to the centralised treasury department through the repayment of borrowings, deposits and dividends. These are then lent to Group companies, contributed as equity to fund Group operations, used to retire external debt or invested externally. The Group does not use off-balance sheet special  purpose entities as a source of liquidity or for other \ufb01nancing purposes. In addition, the Group maintains signi\ufb01cant committed and uncommitted credit lines with its relationship banks. Compliance with the Group\u2019s debt covenants is monitored continually based on management accounts. Sensitivity analysis using various scenarios are applied to forecasts to assess their impact on  covenants and net debt/cash. During the year to 31 March 2023, all covenants have been complied with and based on current  forecasts, it is expected that all covenants will continue to be complied with for the foreseeable future. Further analysis of the Group\u2019s debt covenants is included in the Financial Review. The tables below show the projected contractual undiscounted total cash out\ufb02ows (principal and interest) arising from the  Group\u2019s trade and other payables, gross debt and derivative \ufb01nancial instruments. The tables also include the gross cash in\ufb02ows projected to arise from derivative \ufb01nancial instruments. These projections are based on the interest and foreign exchange rates applying at the end of the relevant \ufb01nancial year. As at 31 March 2023 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total   \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,411,684) \u2013 \u2013 \u2013 (3,411,684) Interest bearing loans and borrowings (321,381) (339,526) (679,945) (954,922) (2,295,774) Interest payments on interest bearing loans and  borrowings (88,518) (74,915) (182,481) (157,919) (503,833) Lease creditors (71,158) (57,675) (103,126) (114,587) (346,546) Interest payments on lease creditors (9,227) (7,642) (15,712) (40,180) (72,761) Acquisition related liabilities (41,221) (28,903) (48,998) (8,271) (127,393) Cross currency swaps \u2013 gross cash out\ufb02ows (239,597) (171,258) (168,028) (18,942) (597,825) Other derivative \ufb01nancial instruments (42,341) (3,803) (1,331) \u2013 (47,475) Interest rate swaps \u2013 net cash in\ufb02ows (11,062) (9,821) (24,414) (2,348) (47,645) (4,236,189) (693,543) (1,224,035) (1,297,169) (7,450,936) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows Cross currency swaps \u2013 gross cash in\ufb02ows 291,277 220,095 212,491 24,308 748,171 Other derivative \ufb01nancial instruments 12,227 1,045 10 \u2013 13,282 303,504 221,140 212,501 24,308 761,453 As at 31 March 2022 Less than  1 year  \u00a3\u2019000 Between  1 and 2 years  \u00a3\u2019000 Between  2 and 5 years  \u00a3\u2019000 Over  5 years  \u00a3\u2019000 Total  \u00a3\u2019000 Financial liabilities \u2013 cash out\ufb02ows Trade and other payables  (3,468,705) \u2013 \u2013 \u2013 (3,468,705) Interest bearing loans and borrowings (67,668) (255,296) (1,009,186) (674,406) (2,006,556) Interest payments on interest bearing loans and  borrowings (62,252) (52,533) (102,859) (56,701) (274,345) Lease creditors (63,538) (55,478) (98,564) (119,122) (336,702) Interest payments on lease creditors (8,376) (7,075) (15,155) (40,825) (71,431) Acquisition related liabilities (23,602) (25,368) (47,282) \u2013 (96,252) Cross currency swaps \u2013 gross cash out\ufb02ows (13,423) (228,135) (327,540) (18,717) (587,815) Other derivative \ufb01nancial instruments (28,634) (252) (1,680) \u2013 (30,566) (3,736,198) (624,137) (1,602,266) (909,771) (6,872,372) Derivative \ufb01nancial instruments \u2013 cash in\ufb02ows  Interest rate swaps \u2013 net cash in\ufb02ows 4,357 4,322 5,367 1,704 15,750 Cross currency swaps \u2013 gross cash in\ufb02ows 28,826 274,514 406,747 23,979 734,066 Other derivative \ufb01nancial instruments 107,361 5,461 652 \u2013 113,474 140,544 284,297 412,766 25,683 863,290 The Group has sufficient cash resources and liquid assets to enable it to meet its current borrowing obligations and trade and other payables. The Group has a well balanced pro\ufb01le of debt maturities over the coming years which will be serviced through  a combination of cash and cash equivalents, cash \ufb02ows, committed bank facilities and the raising of additional  long-term debt. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "(iii)  Market risk management Foreign exchange risk management DCC\u2019s presentation currency is sterling. Foreign exchange risk arises from future commercial transactions, recognised assets  and liabilities and net investments in foreign operations giving rise to exposure to other currencies, primarily the euro and the  US dollar. Divisional and subsidiary management, in conjunction with Group Treasury, manage foreign currency exposures within  approved policies and guidelines using forward currency contracts. The Group does not hedge translation exposure on the translation of the pro\ufb01ts of foreign currency subsidiaries on the basis  that there is no commitment or intention to remit earnings. The Group has investments in non-sterling, primarily euro and US dollar denominated, operations which are cash generative  and a signi\ufb01cant proportion of cash generated from these operations is reinvested in development activities rather than being  repatriated into sterling. The Group seeks to manage the resultant foreign currency translation risk through borrowings denominated in (or swapped utilising cross currency interest rate swaps into) the relevant currency or through currency swaps related to intercompany funding, although these hedges are offset by the strong ongoing cash \ufb02ow generated from the  Group\u2019s non-sterling operations, leaving DCC with a net investment in non-sterling assets. The gain of \u00a343.3 million arising on  the translation of DCC\u2019s non-sterling denominated net asset position at 31 March 2023 as set out in the Group Statement of  Comprehensive Income mainly re\ufb02ects the weakening in the value of sterling against the US dollar, with the impact of  movements against other currencies largely offsetting each other.  The Group has a moderate level of transactional currency exposure arising from sales or purchases by operating units in  currencies other than their functional currencies. Where sales or purchases are invoiced in currencies other than the local currency and there is not a natural hedge with other activities within the Group, DCC generally hedges between 50% and 90%  of those transactions for the subsequent two months. The Group also hedges a proportion of anticipated transactions in certain subsidiaries for periods ranging up to 18 months with such transactions qualifying as \u2018highly probable\u2019 forecast  transactions for IAS 39 hedge accounting purposes. Sensitivity to currency movements A change in the value of other currencies by 10% against sterling would have a \u00a328.2 million (2022: \u00a328.6 million) impact on the Group\u2019s pro\ufb01t before tax and exceptional items, would change the Group\u2019s equity by \u00a3210.2 million and change the Group\u2019s net  debt by \u00a3102 million (2022: \u00a3188.4 million and \u00a384.5 million respectively). These amounts include an insigni\ufb01cant amount of  transactional currency exposure. Interest rate risk management On a net debt/cash basis, the Group is exposed to changes in interest rates, primarily changes in EURIBOR and sterling SONIA. Having borrowed at both \ufb01xed and \ufb02oating rates of interest, DCC has swapped its \ufb01xed rate borrowings to a combination of  \ufb01xed and \ufb02oating interest rates, using interest rate and cross currency interest rate swaps. Overall interest rate risk on gross borrowings is mitigated by matching, to the extent possible, the maturity of its cash balances with the interest rate reset  periods on the swaps related to its borrowings, and with interest income on deposits.  Sensitivity of interest charges to interest rate movements Based on the composition of net debt at 31 March 2023 a one percentage point (100 basis points) change in average \ufb02oating  interest rates would have a \u00a34.7 million (2022: \u00a33.8 million) impact on the Group\u2019s pro\ufb01t before tax. Further information on Group borrowings and the management of related interest rate risk is set out in notes 3.10 and 3.11. Commodity price risk management DCC, through its activities in the energy sector, procures, markets and sells LPG, natural gas, electricity and oil products and,  as such, is exposed to changes in commodity cost prices. In general, market dynamics are such that commodity cost price  movements are promptly re\ufb02ected in sales prices. In certain markets, short-term or seasonal price stability is preferred by  certain customer segments which requires hedging a proportion of forecasted transactions, with such transactions qualifying  as \u2018highly probable\u2019 for IAS 39 hedge accounting purposes. DCC uses both forward purchase contracts and derivative  commodity instruments to support its pricing strategy for a portion of expected future sales, typically for periods of less than 12 months. Fixed price supply contracts may be provided to certain customers for periods typically less than 12 months in duration. DCC  \ufb01xes its cost of sales on contracted future volumes where the customer contract contains a take-or-pay arrangement that  permits the customer to purchase a \ufb01xed amount of product for a \ufb01xed price during a speci\ufb01ed period and requires payment even if the customer does not take delivery of the product. Where a take-or-pay clause is not included in the customer  contract, DCC hedges a portion of forecasted sales volume recognising that certain sales, such as natural gas and electricity,  are exposed to volumetric risk in the form of an uncertain consumption pro\ufb01le arising from a range of factors, including supply  dynamics and the weather.  DCC does not hold signi\ufb01cant amounts of commodity inventory relative to purchases and sales; however, for certain inventory,  such as fuel oil and natural gas, DCC may enter hedge contracts to manage price exposures.  Across its energy activities, DCC enters into commodity hedges to \ufb01x a portion of own fuel costs.  Certain activities of individual businesses are centralised under the supervision of the DCC Group Commodity Risk Management function. Divisional and subsidiary management, in conjunction with the Group\u2019s Commodity Risk Management  function, manage commodity price exposures within approved policies and guidelines.  All commodity hedging counterparties are approved by the Chief Executive and the Chief Financial Officer and are reviewed  by the Board. Sensitivity to commodity price movements Due to pricing dynamics in the oil distribution market, an increase or decrease of 10% in the commodity cost price of oil would  have an immaterial impact on the Group\u2019s pro\ufb01t before tax (2022: immaterial) and an immaterial impact on the Group\u2019s equity  (2022: immaterial).  The impact on the Group\u2019s pro\ufb01t before tax and on the Group\u2019s equity of an increase or decrease of 10% in the commodity cost  price of LPG, natural gas or electricity would be dependent on seasonal variations, competitive pressures and the underlying  absolute cost of the commodity at the time and, as such, is difficult to quantify but would not be material . Fair values of \ufb01nancial assets and \ufb01nancial liabilities The fair values of borrowings (none of which are listed) and derivative \ufb01nancial instruments are measured by discounting cash \ufb02ows at prevailing interest and exchange rates. The fair values of expected future payments under contingent consideration  arrangements are determined by applying a risk-adjusted discount rate to the future payments which are based on forecasted  operating pro\ufb01ts of the acquired entity over the relevant period. The carrying value of non-interest-bearing \ufb01nancial assets,  \ufb01nancial liabilities and cash and cash equivalents approximates their fair values, largely due to their short-term maturities. The  nominal value less impairment allowance of trade receivables and payables approximate to their fair values, largely due to  their short-term maturities . The following is a comparison by category of book values and fair values of the Group\u2019s \ufb01nancial assets and \ufb01nancial liabilities: 2023 2022 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Book value  \u00a3\u2019000 Fair value  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments 148,457 148,457 225,939 225,939 Trade and other receivables 2,312,269 2,312,269 2,508,613 2,508,613 Cash and cash equivalents 1,421,749 1,421,749 1,394,272 1,394,272 3,882,475 3,882,475 4,128,824 4,128,824 Financial liabilities Borrowings (excluding lease creditors) 2,254,615 2,292,098 2,001,150 2,052,844 Derivative \ufb01nancial instruments 82,926 82,926 38,964 38,964 Acquisition related liabilities 127,393 127,393 96,252 96,252 Trade and other payables 3,279,898 3,279,898 3,468,705 3,468,705 5,744,832 5,782,315 5,605,071 5,656,765 The Group has adopted the following fair value measurement hierarchy in relation to its \ufb01nancial assets and \ufb01nancial liabilities that are carried in the Balance Sheet at fair value as at the year end:  \u2013 Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities;  \u2013 Level 2: inputs, other than quoted prices included within level 1, that are observable for the asset or liability either directly (as  prices) or indirectly (derived from prices); and  \u2013 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). Fair value measurement as at 31 March 2023 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total   \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 148,457 \u2013 148,457 \u2013 148,457 \u2013 148,457 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 127,393 127,393 Derivative \ufb01nancial instruments (note 3.10) \u2013 82,926 \u2013 82,926 \u2013 82,926 127,393 210,319 Fair value measurement as at 31 March 2022 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 225,939 \u2013 225,939 \u2013 225,939 \u2013 225,939 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 96,252 96,252 Derivative \ufb01nancial instruments (note 3.10) \u2013 38,964 \u2013 38,964 \u2013 38,964 96,252 135,216 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "Fair values of \ufb01nancial assets and \ufb01nancial liabilities The fair values of borrowings (none of which are listed) and derivative \ufb01nancial instruments are measured by discounting cash \ufb02ows at prevailing interest and exchange rates. The fair values of expected future payments under contingent consideration  arrangements are determined by applying a risk-adjusted discount rate to the future payments which are based on forecasted  operating pro\ufb01ts of the acquired entity over the relevant period. The carrying value of non-interest-bearing \ufb01nancial assets,  \ufb01nancial liabilities and cash and cash equivalents approximates their fair values, largely due to their short-term maturities. The  nominal value less impairment allowance of trade receivables and payables approximate to their fair values, largely due to  their short-term maturities .",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "Fair values of \ufb01nancial assets and \ufb01nancial liabilities The fair values of borrowings (none of which are listed) and derivative \ufb01nancial instruments are measured by discounting cash \ufb02ows at prevailing interest and exchange rates. The fair values of expected future payments under contingent consideration  arrangements are determined by applying a risk-adjusted discount rate to the future payments which are based on forecasted  operating pro\ufb01ts of the acquired entity over the relevant period. The carrying value of non-interest-bearing \ufb01nancial assets,  \ufb01nancial liabilities and cash and cash equivalents approximates their fair values, largely due to their short-term maturities. The  nominal value less impairment allowance of trade receivables and payables approximate to their fair values, largely due to  their short-term maturities ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "Fair value measurement as at 31 March 2023 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total   \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 148,457 \u2013 148,457 \u2013 148,457 \u2013 148,457 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 127,393 127,393 Derivative \ufb01nancial instruments (note 3.10) \u2013 82,926 \u2013 82,926 \u2013 82,926 127,393 210,319 Fair value measurement as at 31 March 2022 Level 1  \u00a3\u2019000 Level 2  \u00a3\u2019000 Level 3  \u00a3\u2019000 Total  \u00a3\u2019000 Financial assets Derivative \ufb01nancial instruments (note 3.10) \u2013 225,939 \u2013 225,939 \u2013 225,939 \u2013 225,939 Financial liabilities Acquisition related liabilities (note 3.16) \u2013 \u2013 96,252 96,252 Derivative \ufb01nancial instruments (note 3.10) \u2013 38,964 \u2013 38,964 \u2013 38,964 96,252 135,216 Level 2 fair value measurement: The speci\ufb01c valuation techniques used to value \ufb01nancial instruments that are carried at fair value using level 2 valuation techniques are:  \u2013 the fair value of interest rate, currency and cross currency interest rate swaps is calculated as the present value of the estimated future cash \ufb02ows based on observable yield curves;   \u2013 the fair value of forward foreign exchange contracts is determined using quoted forward exchange rates at the reporting  date with the resulting value discounted back to present value; and  \u2013 the fair value of forward commodity contracts is determined using quoted forward commodity prices at the reporting date  with the resulting value discounted back to present value.  Level 3 fair value measurement: Acquisition related liabilities are included in level 3 of the fair value hierarchy. Details of the movement in the year are included in  note 3.16. The speci\ufb01c valuation techniques used to value contingent consideration that is carried at fair value using level 3  valuation techniques are:  \u2013 the expected future payments are determined by forecasting the acquiree\u2019s relevant basis for the contingent consideration (i.e. valuations based on EBITDA or EBIT multiples) as appropriate to the speci\ufb01c contractual earn out arrangement; and  \u2013 the present value of the estimated future expected payments are discounted using a risk-adjusted discount rate where the time value of money is material. The signi\ufb01cant unobservable inputs are as follows:  \u2013 forecasted average adjusted operating pro\ufb01t growth rate 10.0% to 20.0% (2022: 5.0% to 18.0%);  \u2013 forecasted average out\ufb02ow on Butagaz acquisition related liabilities \u00a33.5 million per annum (2022: \u00a34.3 million per  annum); and  \u2013 risk adjusted discount rate 3.0% to 8.9% (2022: 1.0% to 2.0%). The estimated fair value of contingent consideration would increase/(decrease) if EBITDA/EBIT growth was higher/(lower) if the forecasted out\ufb02ow on Butagaz acquisition related liabilities was higher/(lower) or if the risk-adjusted discount rate was lower/ (higher). For the fair value of contingent consideration, a reasonably possible change to one of the signi\ufb01cant unobservable  inputs at 31 March 2023, holding the other inputs constant, would have the following effects: Impact on the carrying value of contingent consideration 2023  \u00a3\u2019000 2022  \u00a3\u2019000 Forecasted average adjusted operating pro\ufb01t growth rate (1% movement) 1,522 2,289 Forecasted out\ufb02ow on Butagaz acquisition related liabilities (5% movement) 682 698 Risk adjusted discount rate (0.5% movement) 901 793 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES (i)  Financial assets The following \ufb01nancial assets are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 135,175 \u2013 135,175 (28,860) \u2013 106,315 Cash and cash equivalents 389,669 \u2013 389,669 (46,328) \u2013 343,341 524,844 \u2013 524,844 (75,188) \u2013 449,656 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 112,465 \u2013 112,465 (8,084) \u2013 104,381 Cash and cash equivalents 467,047 \u2013 467,047 (65,287) \u2013 401,760 579,512 \u2013 579,512 (73,371) \u2013 506,141 (ii)   Financial liabilities The following \ufb01nancial liabilities are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 35,451 \u2013 35,451 (28,860) \u2013 6,591 Bank borrowings 46,328 \u2013 46,328 (46,328) \u2013 \u2013 81,779 \u2013 81,779 (75,188) \u2013 6,591 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 8,398 \u2013 8,398 (8,084) \u2013 314 Bank borrowings 65,287 \u2013 65,287 (65,287) \u2013 \u2013 73,685 \u2013 73,685 (73,371) \u2013 314 For the \ufb01nancial assets and liabilities subject to enforceable master netting arrangements or similar arrangements above, each  agreement between the Group and the counterparty allows for net settlement of the relevant \ufb01nancial assets and liabilities  when both elect to settle on a net basis. In the absence of such an election, \ufb01nancial assets and liabilities will be settled on a  gross basis however each party to the master netting agreement or similar agreement will have the option to settle all such  amounts on a net basis in the event of default of the other party. Per the terms of each agreement, an event of default includes  failure by a party to make payment when due, failure by a party to perform any obligation required by the agreement (other than payment) if such a failure is not remedied within periods of 15 to 30 days after notice of such failure is given to the party,  or bankruptcy. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "(i)  Financial assets The following \ufb01nancial assets are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 135,175 \u2013 135,175 (28,860) \u2013 106,315 Cash and cash equivalents 389,669 \u2013 389,669 (46,328) \u2013 343,341 524,844 \u2013 524,844 (75,188) \u2013 449,656 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial assets  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial  liabilities set off in the Balance  Sheet  \u00a3\u2019000 Net amounts of  \ufb01nancial assets  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  liabilities  \u00a3\u2019000 Cash collateral  received  \u00a3\u2019000 Derivative \ufb01nancial instruments 112,465 \u2013 112,465 (8,084) \u2013 104,381 Cash and cash equivalents 467,047 \u2013 467,047 (65,287) \u2013 401,760 579,512 \u2013 579,512 (73,371) \u2013 506,141 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOffsettingOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "(ii)   Financial liabilities The following \ufb01nancial liabilities are subject to offsetting, enforceable master netting arrangements or similar agreements: As at 31 March 2023 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 35,451 \u2013 35,451 (28,860) \u2013 6,591 Bank borrowings 46,328 \u2013 46,328 (46,328) \u2013 \u2013 81,779 \u2013 81,779 (75,188) \u2013 6,591 As at 31 March 2022 Gross amounts  of recognised  \ufb01nancial  liabilities  \u00a3\u2019000 Gross amounts  of recognised  \ufb01nancial assets  set off in the Balance Sheet  \u00a3\u2019000 Net amounts  of \ufb01nancial  liabilities  presented in  the Balance  Sheet  \u00a3\u2019000 Related amounts not set off in the  Balance Sheet Net amount  \u00a3\u2019000 Financial  assets  \u00a3\u2019000 Cash collateral  provided  \u00a3\u2019000 Derivative \ufb01nancial instruments 8,398 \u2013 8,398 (8,084) \u2013 314 Bank borrowings 65,287 \u2013 65,287 (65,287) \u2013 \u2013 73,685 \u2013 73,685 (73,371) \u2013 314 For the \ufb01nancial assets and liabilities subject to enforceable master netting arrangements or similar arrangements above, each  agreement between the Group and the counterparty allows for net settlement of the relevant \ufb01nancial assets and liabilities  when both elect to settle on a net basis. In the absence of such an election, \ufb01nancial assets and liabilities will be settled on a  gross basis however each party to the master netting agreement or similar agreement will have the option to settle all such  amounts on a net basis in the event of default of the other party. Per the terms of each agreement, an event of default includes  failure by a party to make payment when due, failure by a party to perform any obligation required by the agreement (other than payment) if such a failure is not remedied within periods of 15 to 30 days after notice of such failure is given to the party,  or bankruptcy. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "5.8   EVENTS AFTER THE BALANCE SHEET DATE This note provides details on material events which have occurred between the year end date of 31 March and the date of  approval of the \ufb01nancial statements. There have been no material events subsequent to 31 March 2023 which would require disclosure in this Report ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "<div class=\"t_2 m0_2 h5_2 ff1_2 fs3_2 fc1_2 sc0_2 ls3c_1 ws3a_1 gsb1b\">5<span class=\"__2 _275\"></span>.9</div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gsb1c\"> <span class=\"__2 _278\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>MA<span class=\"__2 _275\"></span>RY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>CA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gsb1d\">This section s<span class=\"__2 _277\"></span>ets out the Gr<span class=\"__2 _277\"></span>oup<span class=\"__2 _277\"></span>\u2019<span class=\"__2 _282\"></span>s accounting policies which ar<span class=\"__2 _277\"></span>e applied in recogni<span class=\"__2 _276\"></span>sing and measuring tr<span class=\"__2 _277\"></span>ansactions and<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h5_2 ff9_2 fs3_2 fc0_2 sc0_2 ls9_2 ws1_2 gsb1e\">balance<span class=\"__2 _276\"></span>s arising in the year<span class=\"__2 _283\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls1b_1 ws73_1 gsb1f\">REVE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>UE RECOGN<span class=\"__2 _275\"></span>ITION<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb20\">Reven<span class=\"__2 _275\"></span>ue co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>es th<span class=\"__2 _275\"></span>e fair val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e sa<span class=\"__2 _275\"></span>le of go<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es to externa<span class=\"__2 _275\"></span>l cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>rs net of ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e sa<span class=\"__2 _275\"></span>les taxes, vol<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb21\">an<span class=\"__2 _275\"></span>d prom<span class=\"__2 _275\"></span>otion<span class=\"__2 _275\"></span>al reb<span class=\"__2 _275\"></span>ates, all<span class=\"__2 _275\"></span>owan<span class=\"__2 _275\"></span>ces an<span class=\"__2 _275\"></span>d di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unts<span class=\"__2 _275\"></span>. Reven<span class=\"__2 _275\"></span>ue i<span class=\"__2 _275\"></span>s ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rally reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d on a d<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>y in<span class=\"__2 _275\"></span>c<span class=\"__2 _275\"></span>lus<span class=\"__2 _275\"></span>ive ba<span class=\"__2 _275\"></span>sis wh<span class=\"__2 _275\"></span>ere<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb22\">app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>cab<span class=\"__2 _275\"></span>le. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup is d<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ed to be a pr<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>cip<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>n an ar<span class=\"__2 _275\"></span>rang<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent wh<span class=\"__2 _275\"></span>en it c<span class=\"__2 _275\"></span>ontrols a p<span class=\"__2 _275\"></span>romis<span class=\"__2 _275\"></span>ed g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>d or se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ce b<span class=\"__2 _275\"></span>efore<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb23\">transfer<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g the<span class=\"__2 _275\"></span>m to a custom<span class=\"__2 _275\"></span>er<span class=\"__2 _276\"></span>, and a<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>ordin<span class=\"__2 _275\"></span>gl<span class=\"__2 _275\"></span>y recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>es revenu<span class=\"__2 _275\"></span>e on a g<span class=\"__2 _275\"></span>ross ba<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>. Whe<span class=\"__2 _275\"></span>re the Grou<span class=\"__2 _275\"></span>p is d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>ed to be a<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb24\">age<span class=\"__2 _275\"></span>nt in a trans<span class=\"__2 _275\"></span>acti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>, bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>e of control, th<span class=\"__2 _275\"></span>e net am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt ret<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>f<span class=\"__2 _275\"></span>ter the d<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tion of a<span class=\"__2 _275\"></span>ny cost<span class=\"__2 _275\"></span>s to the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb25\">pri<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ipa<span class=\"__2 _275\"></span>l is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as revenu<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb26\">The G<span class=\"__2 _275\"></span>roup o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rates across a wi<span class=\"__2 _275\"></span>de rang<span class=\"__2 _275\"></span>e of bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d ju<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s with var<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r cred<span class=\"__2 _275\"></span>it terms wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h are in<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb27\">lin<span class=\"__2 _275\"></span>e with n<span class=\"__2 _275\"></span>orm<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>l credi<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">t terms offe</span><span class=\"__2 _275\"></span>red in th<span class=\"__2 _275\"></span>at bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s seg<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d/<span class=\"__2 _282\"></span>or c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ntr<span class=\"__2 _275\"></span>y of op<span class=\"__2 _275\"></span>eration<span class=\"__2 _275\"></span>. Gi<span class=\"__2 _275\"></span>ven th<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>term n<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>re of these<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb28\">credi<span class=\"__2 _275\"></span>t terms, n<span class=\"__2 _275\"></span>o el<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent of \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g is de<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d present<span class=\"__2 _275\"></span>. Group reven<span class=\"__2 _275\"></span>ues d<span class=\"__2 _275\"></span>o n<span class=\"__2 _275\"></span>ot inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de a<span class=\"__2 _275\"></span>ny sign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant l<span class=\"__2 _275\"></span>evel of<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls3a_1 ws36_1 gsb29\">variable consider<span class=\"__2 _277\"></span>ation.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb2b\">Reven<span class=\"__2 _275\"></span>ue is rec<span class=\"__2 _275\"></span>orde<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>oll<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of the am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt is rea<span class=\"__2 _275\"></span>son<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ly a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>red an<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>n sp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>i\ufb01c c<span class=\"__2 _275\"></span>riteri<span class=\"__2 _275\"></span>a ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en m<span class=\"__2 _275\"></span>et for<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb2c\">ea<span class=\"__2 _275\"></span>ch of the G<span class=\"__2 _275\"></span>roup\u2019s activ<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s as d<span class=\"__2 _275\"></span>et<span class=\"__2 _276\"></span>ail<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>ow.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls36_1 ws1_2 gsb2d\">Sa<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s of go<span class=\"__2 _275\"></span>ods<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb2e\">Reven<span class=\"__2 _275\"></span>ue f<span class=\"__2 _275\"></span>rom the sa<span class=\"__2 _275\"></span>le of g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>ds is m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>red bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n spe<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>\ufb01e<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e contract w<span class=\"__2 _275\"></span>ith the c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>er. The<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb2f\">Group rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>es revenu<span class=\"__2 _275\"></span>e whe<span class=\"__2 _275\"></span>n it transfe<span class=\"__2 _275\"></span>rs co<span class=\"__2 _275\"></span>ntrol over a go<span class=\"__2 _275\"></span>od o<span class=\"__2 _275\"></span>r ser<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>e to a custome<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>. T<span class=\"__2 _275\"></span>his g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>eral<span class=\"__2 _275\"></span>ly ar<span class=\"__2 _275\"></span>ises o<span class=\"__2 _275\"></span>n de<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ver<span class=\"__2 _275\"></span>y o<span class=\"__2 _275\"></span>r in<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb30\">acc<span class=\"__2 _275\"></span>ordan<span class=\"__2 _275\"></span>ce wi<span class=\"__2 _275\"></span>th sp<span class=\"__2 _275\"></span>eci<span class=\"__2 _275\"></span>\ufb01c term<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s ag<span class=\"__2 _275\"></span>reed with i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>iv<span class=\"__2 _275\"></span>idu<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>ers<span class=\"__2 _275\"></span>. In th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>e of con<span class=\"__2 _275\"></span>sig<span class=\"__2 _275\"></span>nm<span class=\"__2 _275\"></span>ent s<span class=\"__2 _275\"></span>tock<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb31\">arran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts, revenu<span class=\"__2 _275\"></span>e is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e date tha<span class=\"__2 _275\"></span>t leg<span class=\"__2 _275\"></span>al ti<span class=\"__2 _275\"></span>tle pa<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>s. R<span class=\"__2 _275\"></span>eb<span class=\"__2 _275\"></span>ates, all<span class=\"__2 _275\"></span>owan<span class=\"__2 _275\"></span>ces, a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts are recorde<span class=\"__2 _275\"></span>d in<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb32\">the sa<span class=\"__2 _275\"></span>me p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>iod a<span class=\"__2 _275\"></span>s the o<span class=\"__2 _275\"></span>rig<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>al revenu<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb33\">DCC En<span class=\"__2 _275\"></span>ergy de<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>ves mos<span class=\"__2 _275\"></span>t of its revenu<span class=\"__2 _275\"></span>e from th<span class=\"__2 _275\"></span>e sal<span class=\"__2 _275\"></span>e of transp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>rcial f<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>s, he<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>ils a<span class=\"__2 _275\"></span>nd rel<span class=\"__2 _275\"></span>ated prod<span class=\"__2 _275\"></span>ucts<span class=\"__2 _275\"></span>, LPG,<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb34\">refrig<span class=\"__2 _275\"></span>erants, e<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>ctri<span class=\"__2 _275\"></span>cit<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d n<span class=\"__2 _275\"></span>atural g<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>. The c<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>tomer o<span class=\"__2 _275\"></span>btains co<span class=\"__2 _275\"></span>ntrol whe<span class=\"__2 _275\"></span>n the g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>ds are de<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>vered to the cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb35\">pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce is s<span class=\"__2 _275\"></span>atis\ufb01<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d on<span class=\"__2 _275\"></span>ce th<span class=\"__2 _275\"></span>e cus<span class=\"__2 _275\"></span>tomer a<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>epts the d<span class=\"__2 _275\"></span>el<span class=\"__2 _275\"></span>iver<span class=\"__2 _279\"></span>y<span class=\"__2 _277\"></span>. Prod<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ts can b<span class=\"__2 _275\"></span>e so<span class=\"__2 _275\"></span>ld u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er sh<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t or l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term ag<span class=\"__2 _275\"></span>reem<span class=\"__2 _275\"></span>ents at<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb36\">prevaili<span class=\"__2 _275\"></span>ng m<span class=\"__2 _275\"></span>arket pric<span class=\"__2 _275\"></span>es or a<span class=\"__2 _275\"></span>t \ufb01xed p<span class=\"__2 _275\"></span>rice<span class=\"__2 _275\"></span>s for wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h DCC En<span class=\"__2 _275\"></span>ergy wil<span class=\"__2 _275\"></span>l ha<span class=\"__2 _275\"></span>ve \ufb01xed su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ly p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>es.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb37\">DCC H<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>lthc<span class=\"__2 _275\"></span>are de<span class=\"__2 _275\"></span>rives its reven<span class=\"__2 _275\"></span>ue f<span class=\"__2 _275\"></span>rom the s<span class=\"__2 _275\"></span>ale of a b<span class=\"__2 _275\"></span>road ran<span class=\"__2 _275\"></span>ge of thi<span class=\"__2 _275\"></span>rd-<span class=\"__2 _277\"></span>p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd own-bran<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d me<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>al d<span class=\"__2 _275\"></span>evic<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb38\">ph<span class=\"__2 _275\"></span>arm<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>eu<span class=\"__2 _275\"></span>tica<span class=\"__2 _275\"></span>ls. R<span class=\"__2 _275\"></span>evenu<span class=\"__2 _275\"></span>e is a<span class=\"__2 _275\"></span>lso g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erated from th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>factu<span class=\"__2 _275\"></span>re of produ<span class=\"__2 _275\"></span>cts for h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>alth a<span class=\"__2 _275\"></span>nd b<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>y bran<span class=\"__2 _275\"></span>d owne<span class=\"__2 _275\"></span>rs. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb39\">cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>r obtains co<span class=\"__2 _275\"></span>ntrol whe<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts a<span class=\"__2 _275\"></span>re deli<span class=\"__2 _275\"></span>vered to the cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d the p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce is s<span class=\"__2 _275\"></span>atis\ufb01<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ce the c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb3a\">acc<span class=\"__2 _275\"></span>epts the p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts<span class=\"__2 _275\"></span>. Reven<span class=\"__2 _275\"></span>ue is rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed at th<span class=\"__2 _275\"></span>is p<span class=\"__2 _275\"></span>oint i<span class=\"__2 _275\"></span>n the m<span class=\"__2 _275\"></span>ajo<span class=\"__2 _275\"></span>rit<span class=\"__2 _275\"></span>y of ca<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb3b\">DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>ves mos<span class=\"__2 _275\"></span>t of its revenu<span class=\"__2 _275\"></span>e from th<span class=\"__2 _275\"></span>e sal<span class=\"__2 _275\"></span>e of co<span class=\"__2 _275\"></span>nsu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d SM<span class=\"__2 _275\"></span>E fo<span class=\"__2 _275\"></span>cus<span class=\"__2 _275\"></span>ed tech<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>olo<span class=\"__2 _275\"></span>gy p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Group<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb3c\">recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>es th<span class=\"__2 _275\"></span>e revenue, g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erall<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, wh<span class=\"__2 _275\"></span>en d<span class=\"__2 _275\"></span>isp<span class=\"__2 _275\"></span>atch oc<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>rs. Th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rma<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is th<span class=\"__2 _275\"></span>en d<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d to have be<span class=\"__2 _275\"></span>en s<span class=\"__2 _275\"></span>atis<span class=\"__2 _275\"></span>\ufb01e<span class=\"__2 _275\"></span>d.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb3d\">Sh<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ld vol<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d prom<span class=\"__2 _275\"></span>otion<span class=\"__2 _275\"></span>al reb<span class=\"__2 _275\"></span>ates be g<span class=\"__2 _275\"></span>ranted t<span class=\"__2 _276\"></span>o cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>rs they are reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d as a redu<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on in s<span class=\"__2 _275\"></span>ale<span class=\"__2 _275\"></span>s revenue a<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb3e\">time of th<span class=\"__2 _275\"></span>e sa<span class=\"__2 _275\"></span>le b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents\u2019 es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ate of the li<span class=\"__2 _275\"></span>kely rebate to be awarded to cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>rs. Es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates are bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb3f\">his<span class=\"__2 _275\"></span>torica<span class=\"__2 _275\"></span>l result<span class=\"__2 _275\"></span>s, takin<span class=\"__2 _275\"></span>g into cons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eration th<span class=\"__2 _275\"></span>e t<span class=\"__2 _275\"></span>yp<span class=\"__2 _275\"></span>e of cu<span class=\"__2 _275\"></span>stome<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>, th<span class=\"__2 _275\"></span>e t<span class=\"__2 _275\"></span>yp<span class=\"__2 _275\"></span>e of transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d the s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>c fact<span class=\"__2 _275\"></span>s of<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsf_2 wsb_2 gsb40\">each arr<span class=\"__2 _277\"></span>ang<span class=\"__2 _275\"></span>ement.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls36_1 ws1_2 gsb41\">Sa<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s of se<span class=\"__2 _275\"></span>rv<span class=\"__2 _275\"></span>ices<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb42\">Reven<span class=\"__2 _275\"></span>ue f<span class=\"__2 _275\"></span>rom the ren<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g of se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vic<span class=\"__2 _275\"></span>es is rec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d in wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h the s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s are rende<span class=\"__2 _275\"></span>red. C<span class=\"__2 _275\"></span>ontract<span class=\"__2 _275\"></span>s do n<span class=\"__2 _275\"></span>ot contain<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls20_1 ws19_1 gsb43\">multiple<span class=\"__2 _277\"></span> per<span class=\"__2 _275\"></span>formance<span class=\"__2 _276\"></span> obligat<span class=\"__2 _277\"></span>ions as de\ufb01ned<span class=\"__2 _276\"></span> by<span class=\"__2 _277\"></span> IFRS 15.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb44\">Se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vic<span class=\"__2 _275\"></span>e revenu<span class=\"__2 _275\"></span>e in DCC En<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>rgy is ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rated from a variet<span class=\"__2 _275\"></span>y of val<span class=\"__2 _275\"></span>ue-ad<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>d to custome<span class=\"__2 _275\"></span>rs<span class=\"__2 _275\"></span>. Reven<span class=\"__2 _275\"></span>ue is<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb45\">recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is m<span class=\"__2 _275\"></span>et whic<span class=\"__2 _275\"></span>h is as th<span class=\"__2 _275\"></span>e se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ce is p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>d.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb46\">DCC H<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>lthc<span class=\"__2 _275\"></span>are ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rates ser<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ce revenu<span class=\"__2 _275\"></span>e from a var<span class=\"__2 _275\"></span>iet<span class=\"__2 _275\"></span>y of sou<span class=\"__2 _275\"></span>rces su<span class=\"__2 _275\"></span>ch as l<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>istic<span class=\"__2 _275\"></span>s se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g stoc<span class=\"__2 _275\"></span>k ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt,<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb47\">dis<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>es to hosp<span class=\"__2 _275\"></span>itals an<span class=\"__2 _275\"></span>d h<span class=\"__2 _275\"></span>eal<span class=\"__2 _275\"></span>thca<span class=\"__2 _275\"></span>re man<span class=\"__2 _275\"></span>ufa<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>rers as wel<span class=\"__2 _275\"></span>l as en<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>reventative mai<span class=\"__2 _275\"></span>ntenan<span class=\"__2 _275\"></span>ce se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb48\">Reven<span class=\"__2 _275\"></span>ue is rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed as th<span class=\"__2 _275\"></span>e se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ce is ren<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>red an<span class=\"__2 _275\"></span>d co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>leted, wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce o<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>s de<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ed to be m<span class=\"__2 _275\"></span>et.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb49\">DCC T<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>gy g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>erates ser<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice reven<span class=\"__2 _275\"></span>ue f<span class=\"__2 _275\"></span>rom providi<span class=\"__2 _275\"></span>ng a ran<span class=\"__2 _275\"></span>ge of val<span class=\"__2 _275\"></span>ue-a<span class=\"__2 _275\"></span>dd<span class=\"__2 _275\"></span>ed se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces to both its c<span class=\"__2 _275\"></span>ustom<span class=\"__2 _275\"></span>ers a<span class=\"__2 _275\"></span>nd<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb4a\">sup<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ier<span class=\"__2 _275\"></span>s in<span class=\"__2 _275\"></span>clu<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>ird par<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y l<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>isti<span class=\"__2 _275\"></span>cs, we<span class=\"__2 _275\"></span>b site devel<span class=\"__2 _275\"></span>op<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d ma<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent, ou<span class=\"__2 _275\"></span>tso<span class=\"__2 _275\"></span>urced m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>ed s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s, traini<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb4b\">cer<span class=\"__2 _275\"></span>tain s<span class=\"__2 _275\"></span>up<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>y ch<span class=\"__2 _275\"></span>ain m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice<span class=\"__2 _275\"></span>s suc<span class=\"__2 _275\"></span>h as q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>rance a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ian<span class=\"__2 _275\"></span>ce. R<span class=\"__2 _275\"></span>evenu<span class=\"__2 _275\"></span>e rela<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g to these se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ces is<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb4c\">recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is d<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d to be met wh<span class=\"__2 _275\"></span>ich i<span class=\"__2 _275\"></span>s as the s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice i<span class=\"__2 _275\"></span>s provid<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls70_1 ws73_1 gsb4d\">Dividend<span class=\"__2 _276\"></span> income<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb4e\">Div<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me f<span class=\"__2 _275\"></span>rom investm<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>s recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed wh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>n the sh<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>reho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>ers\u2019 rig<span class=\"__2 _275\"></span>ht to r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>ive pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ent h<span class=\"__2 _275\"></span>ave b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n establ<span class=\"__2 _275\"></span>ish<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls36_1 ws1_2 gsb4f\">Ren<span class=\"__2 _275\"></span>ta<span class=\"__2 _275\"></span>l in<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb50\">Rental in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me p<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>lly c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>ses p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d LPG tank rental in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me a<span class=\"__2 _275\"></span>nd rental in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me f<span class=\"__2 _275\"></span>rom op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb51\">recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n a straig<span class=\"__2 _275\"></span>ht<span class=\"__2 _282\"></span>-li<span class=\"__2 _275\"></span>ne b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s over the term of th<span class=\"__2 _275\"></span>e le<span class=\"__2 _275\"></span>ase. T<span class=\"__2 _275\"></span>he rel<span class=\"__2 _275\"></span>ated as<span class=\"__2 _275\"></span>sets are recorde<span class=\"__2 _275\"></span>d with<span class=\"__2 _275\"></span>in prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y, plant an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb52\">eq<span class=\"__2 _275\"></span>uip<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d are de<span class=\"__2 _275\"></span>prec<span class=\"__2 _275\"></span>iated o<span class=\"__2 _275\"></span>n a straight<span class=\"__2 _277\"></span>-lin<span class=\"__2 _275\"></span>e ba<span class=\"__2 _275\"></span>sis over th<span class=\"__2 _275\"></span>e usef<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>l lives of th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls17_2 ws10_2 gsb53\">SEGMENT REPORTING<span class=\"__2 _276\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb54\">Op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g seg<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ents are repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ted in a m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>stent with the i<span class=\"__2 _275\"></span>nterna<span class=\"__2 _275\"></span>l repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g provid<span class=\"__2 _275\"></span>ed to the ch<span class=\"__2 _275\"></span>ief o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating d<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>isio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb55\">ma<span class=\"__2 _275\"></span>ker who is resp<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sib<span class=\"__2 _275\"></span>le fo<span class=\"__2 _275\"></span>r al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>catin<span class=\"__2 _275\"></span>g reso<span class=\"__2 _275\"></span>urces an<span class=\"__2 _275\"></span>d as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g pe<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>nce of th<span class=\"__2 _275\"></span>e op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Group h<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb56\">determi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d tha<span class=\"__2 _275\"></span>t it ha<span class=\"__2 _275\"></span>s three rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tab<span class=\"__2 _275\"></span>le op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g se<span class=\"__2 _275\"></span>gm<span class=\"__2 _275\"></span>ents: D<span class=\"__2 _275\"></span>CC Ene<span class=\"__2 _275\"></span>rgy<span class=\"__2 _277\"></span>, D<span class=\"__2 _275\"></span>CC He<span class=\"__2 _275\"></span>alth<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>re and D<span class=\"__2 _275\"></span>CC T<span class=\"__2 _277\"></span>ec<span class=\"__2 _275\"></span>hn<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span><span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gsb57\">5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls17_2 ws10_2 gsb59\">FOREIGN CURRENCY<span class=\"__2 _277\"></span> TRANSL<span class=\"__2 _275\"></span>A<span class=\"__2 _277\"></span>TION<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls75_1 ws0_2 gsb5a\">Functional<span class=\"__2 _277\"></span> and pres<span class=\"__2 _276\"></span>entation<span class=\"__2 _277\"></span> currenc<span class=\"__2 _276\"></span>y<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb5b\">The f<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy of th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any is e<span class=\"__2 _275\"></span>uro. Th<span class=\"__2 _275\"></span>e con<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>lid<span class=\"__2 _275\"></span>ated \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al stateme<span class=\"__2 _275\"></span>nts are prese<span class=\"__2 _275\"></span>nted in sterli<span class=\"__2 _275\"></span>ng w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h is th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb5c\">Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any<span class=\"__2 _275\"></span>\u2019s and the G<span class=\"__2 _275\"></span>roup\u2019s presentatio<span class=\"__2 _275\"></span>n cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, an<span class=\"__2 _275\"></span>d a si<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>i\ufb01c<span class=\"__2 _275\"></span>ant po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of the G<span class=\"__2 _275\"></span>roup\u2019s rev<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue an<span class=\"__2 _275\"></span>d o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating p<span class=\"__2 _275\"></span>ro\ufb01t is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb5d\">ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rated in sterli<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>. Items in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial s<span class=\"__2 _275\"></span>tatements of e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h of the G<span class=\"__2 _275\"></span>roup\u2019s entities are m<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>ured u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g the c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb5e\">of the pr<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y e<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>c envi<span class=\"__2 _275\"></span>ronm<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n whi<span class=\"__2 _275\"></span>ch th<span class=\"__2 _275\"></span>e entit<span class=\"__2 _275\"></span>y op<span class=\"__2 _275\"></span>erates.<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls75_1 ws0_2 gsb5f\">Trans<span class=\"__2 _276\"></span>actions<span class=\"__2 _277\"></span> and balance<span class=\"__2 _277\"></span>s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb60\">T<span class=\"__2 _277\"></span>ransa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns i<span class=\"__2 _275\"></span>n foreig<span class=\"__2 _275\"></span>n cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>ies a<span class=\"__2 _275\"></span>re r<span class=\"__2 _276\"></span>eco<span class=\"__2 _275\"></span>rded a<span class=\"__2 _275\"></span>t the rate of ex<span class=\"__2 _276\"></span>cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e ru<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ng at th<span class=\"__2 _275\"></span>e da<span class=\"__2 _275\"></span>te of the transac<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>. M<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>etary a<span class=\"__2 _275\"></span>ssets<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb61\">an<span class=\"__2 _275\"></span>d lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s de<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>nated i<span class=\"__2 _275\"></span>n foreig<span class=\"__2 _275\"></span>n cu<span class=\"__2 _275\"></span>rrenc<span class=\"__2 _275\"></span>ies a<span class=\"__2 _275\"></span>re re<span class=\"__2 _277\"></span>tran<span class=\"__2 _275\"></span>sla<span class=\"__2 _275\"></span>ted at the rate of exchan<span class=\"__2 _275\"></span>ge r<span class=\"__2 _275\"></span>uli<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>t the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te. Curren<span class=\"__2 _275\"></span>cy<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb62\">transl<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">n diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>es on m<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>etar<span class=\"__2 _275\"></span>y ass<span class=\"__2 _275\"></span>ets an<span class=\"__2 _275\"></span>d lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s are tak<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>n to the Group I<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement except wh<span class=\"__2 _275\"></span>en ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ow or<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb63\">net inves<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nt he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting i<span class=\"__2 _275\"></span>s app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls36_1 ws1_2 gsb64\">Gr<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>p com<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb65\">Resu<span class=\"__2 _275\"></span>lts a<span class=\"__2 _275\"></span>nd ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ows of the p<span class=\"__2 _275\"></span>arent an<span class=\"__2 _275\"></span>d its su<span class=\"__2 _275\"></span>bsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d ass<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>iates wh<span class=\"__2 _275\"></span>ich d<span class=\"__2 _275\"></span>o not h<span class=\"__2 _275\"></span>ave sterl<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>s the<span class=\"__2 _275\"></span>ir f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb66\">are transla<span class=\"__2 _275\"></span>ted into sterlin<span class=\"__2 _275\"></span>g at ave<span class=\"__2 _275\"></span>rage excha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e rates for the ye<span class=\"__2 _275\"></span>ar<span class=\"__2 _276\"></span>. Average exchan<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>e rat<span class=\"__2 _276\"></span>es are a reaso<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ap<span class=\"__2 _275\"></span>proxima<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb67\">the c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ula<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">tive effe</span><span class=\"__2 _275\"></span>ct of the rates on th<span class=\"__2 _275\"></span>e transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n dates. T<span class=\"__2 _275\"></span>he rel<span class=\"__2 _275\"></span>ated b<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>eets are transl<span class=\"__2 _275\"></span>ated at th<span class=\"__2 _275\"></span>e rates of ex<span class=\"__2 _277\"></span>c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb68\">rul<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g at the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate. Adju<span class=\"__2 _275\"></span>stm<span class=\"__2 _275\"></span>ents ar<span class=\"__2 _275\"></span>isin<span class=\"__2 _275\"></span>g o<span class=\"__2 _275\"></span>n transl<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of the resu<span class=\"__2 _275\"></span>lts of su<span class=\"__2 _275\"></span>ch su<span class=\"__2 _275\"></span>bsi<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d ass<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>iates at a<span class=\"__2 _275\"></span>verage<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb69\">rat<span class=\"__2 _276\"></span>es, a<span class=\"__2 _275\"></span>nd o<span class=\"__2 _275\"></span>n the restateme<span class=\"__2 _275\"></span>nt of the o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>g n<span class=\"__2 _275\"></span>et assets at c<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g rates, are dea<span class=\"__2 _275\"></span>lt with i<span class=\"__2 _275\"></span>n a sep<span class=\"__2 _275\"></span>arate transla<span class=\"__2 _275\"></span>tion rese<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ve with<span class=\"__2 _275\"></span>in<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb6a\">eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">, net of diff</span><span class=\"__2 _275\"></span>eren<span class=\"__2 _275\"></span>ces o<span class=\"__2 _275\"></span>n related c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents d<span class=\"__2 _275\"></span>esig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted as h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>es of s<span class=\"__2 _275\"></span>uch i<span class=\"__2 _275\"></span>nvestm<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb6b\">On d<span class=\"__2 _275\"></span>isp<span class=\"__2 _275\"></span>osa<span class=\"__2 _275\"></span>l of a foreig<span class=\"__2 _275\"></span>n op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n, su<span class=\"__2 _275\"></span>ch c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative cu<span class=\"__2 _275\"></span>rren<span class=\"__2 _275\"></span>cy transl<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n di<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">fferen</span><span class=\"__2 _275\"></span>ces a<span class=\"__2 _275\"></span>re recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement a<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb6c\">par<span class=\"__2 _279\"></span>t of the overall g<span class=\"__2 _275\"></span>ain o<span class=\"__2 _275\"></span>r lo<span class=\"__2 _275\"></span>ss on d<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>al. I<span class=\"__2 _275\"></span>n ac<span class=\"__2 _275\"></span>corda<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e with IFR<span class=\"__2 _275\"></span>S 1, cu<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>tive cu<span class=\"__2 _275\"></span>rrenc<span class=\"__2 _275\"></span>y transl<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">n diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>es ar<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>r to<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb6d\">the trans<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n date to IFRS (1 Ap<span class=\"__2 _275\"></span>ril 20<span class=\"__2 _275\"></span>0<span class=\"__2 _275\"></span>4) have b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n set to z<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>ro for the p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>oses of a<span class=\"__2 _275\"></span>sce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>taini<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on d<span class=\"__2 _275\"></span>isp<span class=\"__2 _275\"></span>osa<span class=\"__2 _275\"></span>l of a<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls20_1 ws19_1 gsb6e\">for<span class=\"__2 _277\"></span>eign oper<span class=\"__2 _277\"></span>ation.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb6f\">Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll an<span class=\"__2 _275\"></span>d fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e adj<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nts ari<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g on a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uisi<span class=\"__2 _275\"></span>tion of a fo<span class=\"__2 _275\"></span>reign o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ration a<span class=\"__2 _275\"></span>re regarde<span class=\"__2 _275\"></span>d as as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>liti<span class=\"__2 _275\"></span>es of the<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb70\">foreig<span class=\"__2 _275\"></span>n op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n, are express<span class=\"__2 _275\"></span>ed in th<span class=\"__2 _275\"></span>e f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>al cu<span class=\"__2 _275\"></span>rren<span class=\"__2 _275\"></span>cy of the fo<span class=\"__2 _275\"></span>reign o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>, an<span class=\"__2 _275\"></span>d are recorde<span class=\"__2 _275\"></span>d at th<span class=\"__2 _275\"></span>e exchan<span class=\"__2 _275\"></span>ge rate at<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb71\">the d<span class=\"__2 _275\"></span>ate of the transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d sub<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ently retransla<span class=\"__2 _275\"></span>ted at the a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le c<span class=\"__2 _275\"></span>losi<span class=\"__2 _275\"></span>ng rates.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls5_2 ws15_2 gsb72\">FINANCE CO<span class=\"__2 _276\"></span>STS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb73\">Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce co<span class=\"__2 _275\"></span>sts co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>e interest pa<span class=\"__2 _275\"></span>yabl<span class=\"__2 _275\"></span>e on b<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>rowings c<span class=\"__2 _275\"></span>alc<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated us<span class=\"__2 _275\"></span>ing th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effe</span><span class=\"__2 _275\"></span>ctive interest rate metho<span class=\"__2 _275\"></span>d, net l<span class=\"__2 _275\"></span>osse<span class=\"__2 _275\"></span>s on<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb74\">he<span class=\"__2 _275\"></span>dgi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>ents th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>re r<span class=\"__2 _276\"></span>eco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement, fa<span class=\"__2 _275\"></span>cil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y fee<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d the u<span class=\"__2 _275\"></span>nwin<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g of di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unts o<span class=\"__2 _275\"></span>n provisi<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb75\">an<span class=\"__2 _275\"></span>d acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n rela<span class=\"__2 _275\"></span>ted lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e interest expe<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>e com<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ent of le<span class=\"__2 _275\"></span>ase c<span class=\"__2 _275\"></span>reditor p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb76\">Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt usi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effe</span><span class=\"__2 _275\"></span>ctive interest rate metho<span class=\"__2 _275\"></span>d. Th<span class=\"__2 _275\"></span>e n<span class=\"__2 _275\"></span>et \ufb01na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e cos<span class=\"__2 _275\"></span>t/inco<span class=\"__2 _275\"></span>me o<span class=\"__2 _275\"></span>n de\ufb01<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n sch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets or<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb77\">ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>re r<span class=\"__2 _276\"></span>eco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement i<span class=\"__2 _275\"></span>n acc<span class=\"__2 _275\"></span>orda<span class=\"__2 _275\"></span>nce w<span class=\"__2 _275\"></span>ith IAS 1<span class=\"__2 _275\"></span>9<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb78\">The m<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>rk<span class=\"__2 _282\"></span>-t<span class=\"__2 _277\"></span>o-ma<span class=\"__2 _275\"></span>rket of desig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted swaps an<span class=\"__2 _275\"></span>d rela<span class=\"__2 _275\"></span>ted debt an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>rk<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>to-market of unde<span class=\"__2 _275\"></span>sig<span class=\"__2 _275\"></span>nated c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy swa<span class=\"__2 _275\"></span>ps an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb79\">related d<span class=\"__2 _275\"></span>ebt are in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed in \u2018<span class=\"__2 _275\"></span>Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Cos<span class=\"__2 _275\"></span>ts\u2019 in the c<span class=\"__2 _275\"></span>ase of a n<span class=\"__2 _275\"></span>et los<span class=\"__2 _275\"></span>s. Th<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>ark<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>to-market of desi<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ated swaps a<span class=\"__2 _275\"></span>nd rel<span class=\"__2 _275\"></span>ated<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb7a\">de<span class=\"__2 _275\"></span>bt com<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>ses th<span class=\"__2 _275\"></span>e gai<span class=\"__2 _275\"></span>n or l<span class=\"__2 _275\"></span>oss o<span class=\"__2 _275\"></span>n interest rate swaps an<span class=\"__2 _275\"></span>d cross cu<span class=\"__2 _275\"></span>rren<span class=\"__2 _275\"></span>cy interest rate swaps that a<span class=\"__2 _275\"></span>re in he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e relati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sh<span class=\"__2 _275\"></span>ips<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb7b\">with bo<span class=\"__2 _275\"></span>rrowing<span class=\"__2 _275\"></span>s, togeth<span class=\"__2 _275\"></span>er with th<span class=\"__2 _275\"></span>e ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on th<span class=\"__2 _275\"></span>e he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>orrowin<span class=\"__2 _275\"></span>gs wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h is at<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utabl<span class=\"__2 _275\"></span>e to the he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed ri<span class=\"__2 _275\"></span>sk<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb7c\">ma<span class=\"__2 _275\"></span>rk<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>to-market of undes<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated swa<span class=\"__2 _275\"></span>ps an<span class=\"__2 _275\"></span>d related d<span class=\"__2 _275\"></span>ebt co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>es the g<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>n or lo<span class=\"__2 _275\"></span>ss o<span class=\"__2 _275\"></span>n cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>y swaps wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>re not<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb7d\">des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated as h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dgi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents, b<span class=\"__2 _275\"></span>ut wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h are use<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">d to offset movem</span><span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n foreig<span class=\"__2 _275\"></span>n excha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e rates on cer<span class=\"__2 _275\"></span>tain b<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>rowings,<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb7e\">alo<span class=\"__2 _275\"></span>ng w<span class=\"__2 _275\"></span>ith the c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ent on th<span class=\"__2 _275\"></span>ose b<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>rowings<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls17_2 ws10_2 gsb7f\">FINANCE INC<span class=\"__2 _277\"></span>OME<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb80\">Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me i<span class=\"__2 _275\"></span>s recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent as i<span class=\"__2 _275\"></span>t acc<span class=\"__2 _275\"></span>ru<span class=\"__2 _275\"></span>es, u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">g the eff</span><span class=\"__2 _275\"></span>ecti<span class=\"__2 _275\"></span>ve interest metho<span class=\"__2 _275\"></span>d, an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>c<span class=\"__2 _275\"></span>lud<span class=\"__2 _275\"></span>es n<span class=\"__2 _275\"></span>et<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb81\">gai<span class=\"__2 _275\"></span>ns o<span class=\"__2 _275\"></span>n he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts that a<span class=\"__2 _275\"></span>re recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb82\">The m<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>rk<span class=\"__2 _282\"></span>-t<span class=\"__2 _277\"></span>o-ma<span class=\"__2 _275\"></span>rket of desig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted swaps an<span class=\"__2 _275\"></span>d rela<span class=\"__2 _275\"></span>ted debt an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>rk<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>to-market of unde<span class=\"__2 _275\"></span>sig<span class=\"__2 _275\"></span>nated c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy swa<span class=\"__2 _275\"></span>ps an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb83\">related d<span class=\"__2 _275\"></span>ebt, both as d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>bove, are in<span class=\"__2 _275\"></span>clu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in \u2018<span class=\"__2 _275\"></span>Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nce I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e\u2019 in th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>e of a net ga<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls17_2 ws10_2 gsb84\">EX<span class=\"__2 _277\"></span>CE<span class=\"__2 _275\"></span>PTIONAL<span class=\"__2 _277\"></span> ITEMS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb85\">The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as a<span class=\"__2 _275\"></span>do<span class=\"__2 _275\"></span>pted an In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement fo<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>at whi<span class=\"__2 _275\"></span>ch se<span class=\"__2 _275\"></span>eks to hig<span class=\"__2 _275\"></span>hl<span class=\"__2 _275\"></span>ight s<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant item<span class=\"__2 _275\"></span>s withi<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup resu<span class=\"__2 _275\"></span>lts fo<span class=\"__2 _275\"></span>r the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb86\">year. Such i<span class=\"__2 _275\"></span>tems ma<span class=\"__2 _275\"></span>y in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e restru<span class=\"__2 _275\"></span>ctur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g, pro\ufb01t o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on d<span class=\"__2 _275\"></span>isp<span class=\"__2 _275\"></span>osa<span class=\"__2 _275\"></span>l or term<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>ns, l<span class=\"__2 _275\"></span>itig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n cos<span class=\"__2 _275\"></span>ts an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb87\">settl<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>, pro\ufb01t or l<span class=\"__2 _275\"></span>oss o<span class=\"__2 _275\"></span>n di<span class=\"__2 _275\"></span>spo<span class=\"__2 _275\"></span>sal of i<span class=\"__2 _275\"></span>nvestm<span class=\"__2 _275\"></span>ents, p<span class=\"__2 _275\"></span>ro\ufb01t or lo<span class=\"__2 _275\"></span>ss o<span class=\"__2 _275\"></span>n dis<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>al of prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y, plant an<span class=\"__2 _275\"></span>d e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>ent, I<span class=\"__2 _275\"></span>AS 39<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb88\">in<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">effec</span><span class=\"__2 _275\"></span>tive ma<span class=\"__2 _275\"></span>rk<span class=\"__2 _277\"></span>-<span class=\"__2 _277\"></span>to-market moveme<span class=\"__2 _275\"></span>nts togethe<span class=\"__2 _275\"></span>r with ga<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>s or l<span class=\"__2 _275\"></span>osse<span class=\"__2 _275\"></span>s ari<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g from c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy swa<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ps offs</span><span class=\"__2 _275\"></span>et by gain<span class=\"__2 _275\"></span>s or l<span class=\"__2 _275\"></span>oss<span class=\"__2 _275\"></span>es on<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb89\">related \ufb01xe<span class=\"__2 _275\"></span>d rate debt, acqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion c<span class=\"__2 _275\"></span>osts<span class=\"__2 _275\"></span>, pro\ufb01t or l<span class=\"__2 _275\"></span>oss o<span class=\"__2 _275\"></span>n de<span class=\"__2 _275\"></span>\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n sch<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>me restr<span class=\"__2 _275\"></span>uct<span class=\"__2 _275\"></span>urin<span class=\"__2 _275\"></span>g, a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>stm<span class=\"__2 _275\"></span>ents to<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb8a\">conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ent ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n, the i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t on d<span class=\"__2 _275\"></span>eferred tax ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>es as a resu<span class=\"__2 _275\"></span>lt of ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s to enac<span class=\"__2 _275\"></span>ted cor<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>ration tax<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb8b\">rat<span class=\"__2 _276\"></span>es an<span class=\"__2 _275\"></span>d im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent of a<span class=\"__2 _275\"></span>ssets<span class=\"__2 _275\"></span>. Ju<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>s use<span class=\"__2 _275\"></span>d by the Grou<span class=\"__2 _275\"></span>p in as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g th<span class=\"__2 _275\"></span>e items, wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h by vir<span class=\"__2 _275\"></span>tu<span class=\"__2 _275\"></span>e of the<span class=\"__2 _275\"></span>ir sc<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb8c\">nat<span class=\"__2 _275\"></span>ure, sho<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>d be p<span class=\"__2 _275\"></span>resented in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the rel<span class=\"__2 _275\"></span>ated notes as exception<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>tems.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gsb8d\">5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls17_2 ws10_2 gsb8f\">INCOME<span class=\"__2 _277\"></span> T<span class=\"__2 _276\"></span>AX<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls78_1 ws78_1 gsb90\">Current tax<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb91\">The G<span class=\"__2 _275\"></span>roup\u2019s inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e tax cha<span class=\"__2 _275\"></span>rge is b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ted pro\ufb01t a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>cted statutor<span class=\"__2 _275\"></span>y tax rates, whic<span class=\"__2 _275\"></span>h re\ufb02e<span class=\"__2 _275\"></span>ct vari<span class=\"__2 _275\"></span>ous a<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owanc<span class=\"__2 _275\"></span>es<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb92\">an<span class=\"__2 _275\"></span>d relief<span class=\"__2 _275\"></span>s avai<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e to the Group i<span class=\"__2 _275\"></span>n the m<span class=\"__2 _275\"></span>ulti<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>e tax juri<span class=\"__2 _275\"></span>sdi<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns in w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h it o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rates. The d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on of th<span class=\"__2 _275\"></span>e Group\u2019s provisi<span class=\"__2 _275\"></span>on<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb93\">for in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me tax requ<span class=\"__2 _275\"></span>ires ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain ju<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>nd es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates in rela<span class=\"__2 _275\"></span>tion to ma<span class=\"__2 _275\"></span>tters wh<span class=\"__2 _275\"></span>ere th<span class=\"__2 _275\"></span>e ultim<span class=\"__2 _275\"></span>ate tax outcom<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>y not b<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb94\">cer<span class=\"__2 _275\"></span>tain<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n or n<span class=\"__2 _275\"></span>on-recog<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on of d<span class=\"__2 _275\"></span>eferred tax ass<span class=\"__2 _275\"></span>ets as ap<span class=\"__2 _275\"></span>prop<span class=\"__2 _275\"></span>riate als<span class=\"__2 _275\"></span>o requ<span class=\"__2 _275\"></span>ires ju<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent as i<span class=\"__2 _275\"></span>t invol<span class=\"__2 _275\"></span>ves an<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb95\">ass<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt of the f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re recoverabili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y of thos<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets. In a<span class=\"__2 _275\"></span>dd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n, the G<span class=\"__2 _275\"></span>roup i<span class=\"__2 _275\"></span>s subj<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t to t<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>x au<span class=\"__2 _275\"></span>dits wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h can i<span class=\"__2 _275\"></span>nvolve<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb96\">com<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ex iss<span class=\"__2 _275\"></span>ues th<span class=\"__2 _275\"></span>at c<span class=\"__2 _275\"></span>oul<span class=\"__2 _275\"></span>d requ<span class=\"__2 _275\"></span>ire exten<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds to con<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>e, the resol<span class=\"__2 _275\"></span>uti<span class=\"__2 _275\"></span>on of wh<span class=\"__2 _275\"></span>ich i<span class=\"__2 _275\"></span>s of<span class=\"__2 _275\"></span>ten not with<span class=\"__2 _275\"></span>in th<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>ntrol of the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb97\">Group. A<span class=\"__2 _275\"></span>ltho<span class=\"__2 _275\"></span>ug<span class=\"__2 _275\"></span>h ma<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>age<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent be<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>eves that th<span class=\"__2 _275\"></span>e es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>tes inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>nso<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>dated Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial Stateme<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d its tax return<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb98\">pos<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns are co<span class=\"__2 _275\"></span>rrect, th<span class=\"__2 _275\"></span>ere is no c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>taint<span class=\"__2 _275\"></span>y th<span class=\"__2 _275\"></span>at th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>al o<span class=\"__2 _275\"></span>utcom<span class=\"__2 _275\"></span>e of thes<span class=\"__2 _275\"></span>e mat<span class=\"__2 _275\"></span>ters wi<span class=\"__2 _275\"></span>ll n<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ot be diffe</span><span class=\"__2 _275\"></span>rent to that whi<span class=\"__2 _275\"></span>ch is re\ufb02<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb99\">in the G<span class=\"__2 _275\"></span>roup\u2019s his<span class=\"__2 _275\"></span>torica<span class=\"__2 _275\"></span>l in<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e tax provisi<span class=\"__2 _275\"></span>ons a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>cc<span class=\"__2 _275\"></span>ru<span class=\"__2 _275\"></span>als<span class=\"__2 _275\"></span>. Whi<span class=\"__2 _275\"></span>lst i<span class=\"__2 _275\"></span>t is po<span class=\"__2 _275\"></span>ssi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e, the Grou<span class=\"__2 _275\"></span>p do<span class=\"__2 _275\"></span>es n<span class=\"__2 _275\"></span>ot currentl<span class=\"__2 _275\"></span>y antic<span class=\"__2 _275\"></span>ipa<span class=\"__2 _275\"></span>te that<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb9a\">any su<span class=\"__2 _275\"></span>ch di<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">fferen</span><span class=\"__2 _275\"></span>ces c<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>ld h<span class=\"__2 _275\"></span>ave a ma<span class=\"__2 _275\"></span>teria<span class=\"__2 _275\"></span>l imp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t on th<span class=\"__2 _275\"></span>e in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me tax provisi<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>ro\ufb01t for th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d in wh<span class=\"__2 _275\"></span>ich s<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>h a<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb9b\">determi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>s ma<span class=\"__2 _275\"></span>de n<span class=\"__2 _275\"></span>or d<span class=\"__2 _275\"></span>oe<span class=\"__2 _275\"></span>s it expe<span class=\"__2 _275\"></span>ct a<span class=\"__2 _275\"></span>ny sign<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>cant i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t on its \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>l pos<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n in th<span class=\"__2 _275\"></span>e ne<span class=\"__2 _275\"></span>ar term<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>is is b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb9c\">Group\u2019s knowl<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge a<span class=\"__2 _275\"></span>nd exp<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ce, as we<span class=\"__2 _275\"></span>ll as th<span class=\"__2 _275\"></span>e pro\ufb01l<span class=\"__2 _275\"></span>e of the i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>al c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>nts whi<span class=\"__2 _275\"></span>ch h<span class=\"__2 _275\"></span>ave be<span class=\"__2 _275\"></span>en re\ufb02<span class=\"__2 _275\"></span>ected i<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>urrent<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb9d\">tax liab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ty, the status of the tax au<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>s, en<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>iri<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d n<span class=\"__2 _275\"></span>eg<span class=\"__2 _275\"></span>otiatio<span class=\"__2 _275\"></span>ns in p<span class=\"__2 _275\"></span>rogress at e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h yea<span class=\"__2 _275\"></span>r en<span class=\"__2 _275\"></span>d.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb9e\">Current tax represe<span class=\"__2 _275\"></span>nts the exp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted tax payab<span class=\"__2 _275\"></span>le o<span class=\"__2 _275\"></span>r recoverabl<span class=\"__2 _275\"></span>e on th<span class=\"__2 _275\"></span>e taxable p<span class=\"__2 _275\"></span>ro\ufb01t for th<span class=\"__2 _275\"></span>e year u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g tax rates enac<span class=\"__2 _275\"></span>ted or<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsb9f\">sub<span class=\"__2 _275\"></span>stantively e<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>cted at th<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te and co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>g any a<span class=\"__2 _275\"></span>djus<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nts stem<span class=\"__2 _275\"></span>min<span class=\"__2 _275\"></span>g f<span class=\"__2 _275\"></span>rom pri<span class=\"__2 _275\"></span>or yea<span class=\"__2 _275\"></span>rs. A<span class=\"__2 _275\"></span>ny interest or<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsba0\">pe<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>lties a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>re inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d with<span class=\"__2 _275\"></span>in cu<span class=\"__2 _275\"></span>rrent tax. Wh<span class=\"__2 _275\"></span>ere items are ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>unted for o<span class=\"__2 _275\"></span>utsi<span class=\"__2 _275\"></span>de of p<span class=\"__2 _275\"></span>ro\ufb01t or lo<span class=\"__2 _275\"></span>ss, th<span class=\"__2 _275\"></span>e rela<span class=\"__2 _275\"></span>ted inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e tax<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsba1\">is reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d eith<span class=\"__2 _275\"></span>er i<span class=\"__2 _275\"></span>n other co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>preh<span class=\"__2 _275\"></span>ens<span class=\"__2 _275\"></span>ive in<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me o<span class=\"__2 _275\"></span>r di<span class=\"__2 _275\"></span>rectly i<span class=\"__2 _275\"></span>n eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y as a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls78_1 ws78_1 gsba2\">Deferre<span class=\"__2 _275\"></span>d tax<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsba3\">Defe<span class=\"__2 _275\"></span>rred tax is provid<span class=\"__2 _275\"></span>ed us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y meth<span class=\"__2 _275\"></span>od on a<span class=\"__2 _275\"></span>ll tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>es at th<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g date whi<span class=\"__2 _275\"></span>ch is d<span class=\"__2 _275\"></span>e\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d as th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsba4\"><span class=\"__2 _2cc\">diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e betwe<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e tax bas<span class=\"__2 _275\"></span>es of as<span class=\"__2 _275\"></span>sets an<span class=\"__2 _275\"></span>d lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d the<span class=\"__2 _275\"></span>ir ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unts i<span class=\"__2 _275\"></span>n the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>l statements<span class=\"__2 _275\"></span>. Defe<span class=\"__2 _275\"></span>rred tax<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsba5\">ass<span class=\"__2 _275\"></span>ets and l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>re not subj<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t to disco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g an<span class=\"__2 _275\"></span>d are me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the tax rates that are expe<span class=\"__2 _275\"></span>cted to appl<span class=\"__2 _275\"></span>y in th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsba6\">pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>n the a<span class=\"__2 _275\"></span>sset is rea<span class=\"__2 _275\"></span>lis<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>r the l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y is set<span class=\"__2 _275\"></span>tle<span class=\"__2 _275\"></span>d, ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n tax rat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>s tha<span class=\"__2 _275\"></span>t ha<span class=\"__2 _275\"></span>ve bee<span class=\"__2 _275\"></span>n en<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>ted or s<span class=\"__2 _275\"></span>ubstantia<span class=\"__2 _275\"></span>lly e<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>cted<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsba7\">by the en<span class=\"__2 _275\"></span>d of the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsba8\">Defe<span class=\"__2 _275\"></span>rred tax lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>re recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d for a<span class=\"__2 _275\"></span>ll taxabl<span class=\"__2 _275\"></span>e temp<span class=\"__2 _275\"></span>orar<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ifferen</span><span class=\"__2 _275\"></span>ces except for th<span class=\"__2 _275\"></span>e fol<span class=\"__2 _275\"></span>lowi<span class=\"__2 _275\"></span>ng:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gsba9\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re the defe<span class=\"__2 _275\"></span>rred tax lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y ari<span class=\"__2 _275\"></span>ses f<span class=\"__2 _275\"></span>rom the i<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>al reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n of go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll o<span class=\"__2 _275\"></span>r the in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>l reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ition of a<span class=\"__2 _275\"></span>n as<span class=\"__2 _275\"></span>set or a li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ty i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 fc2_2 lsa_2\"> </span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbaa\">a transac<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n that i<span class=\"__2 _275\"></span>s not a bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">d affec</span><span class=\"__2 _275\"></span>ts ne<span class=\"__2 _275\"></span>ith<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting p<span class=\"__2 _275\"></span>ro\ufb01t no<span class=\"__2 _275\"></span>r the taxab<span class=\"__2 _275\"></span>le pro\ufb01t o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s at th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls1d_1 ws17_2 gsbab\">tim<span class=\"__2 _275\"></span>e of the<span class=\"__2 _275\"></span> transa<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on; an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gsbac\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re, in respe<span class=\"__2 _275\"></span>ct of taxable tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>es as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted with investm<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n sub<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>ries a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ates, the ti<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ng of<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 fc2_2 lsa_2\"> </span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbad\">the reversal of th<span class=\"__2 _275\"></span>e temp<span class=\"__2 _275\"></span>orar<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">iffe</span><span class=\"__2 _275\"></span>rence i<span class=\"__2 _275\"></span>s sub<span class=\"__2 _275\"></span>jec<span class=\"__2 _275\"></span>t to control by the Grou<span class=\"__2 _275\"></span>p an<span class=\"__2 _275\"></span>d it is p<span class=\"__2 _275\"></span>robab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span>at reversa<span class=\"__2 _275\"></span>l will n<span class=\"__2 _275\"></span>ot oc<span class=\"__2 _275\"></span>cur i<span class=\"__2 _275\"></span>n the<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsd_2 ws9_2 gsbae\">foreseeable future.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbaf\">Defe<span class=\"__2 _275\"></span>rred tax assets a<span class=\"__2 _275\"></span>re r<span class=\"__2 _276\"></span>eco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t of all d<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>tib<span class=\"__2 _275\"></span>le temp<span class=\"__2 _275\"></span>orar<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">iffe</span><span class=\"__2 _275\"></span>rence<span class=\"__2 _275\"></span>s, ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>y-<span class=\"__2 _277\"></span>fo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ward of unu<span class=\"__2 _275\"></span>sed tax cred<span class=\"__2 _275\"></span>its a<span class=\"__2 _275\"></span>nd<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbb0\">un<span class=\"__2 _275\"></span>use<span class=\"__2 _275\"></span>d tax loss<span class=\"__2 _275\"></span>es to the extent tha<span class=\"__2 _275\"></span>t it is p<span class=\"__2 _275\"></span>roba<span class=\"__2 _275\"></span>ble th<span class=\"__2 _275\"></span>at taxabl<span class=\"__2 _275\"></span>e pro\ufb01ts wi<span class=\"__2 _275\"></span>ll b<span class=\"__2 _275\"></span>e avai<span class=\"__2 _275\"></span>lab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>ins<span class=\"__2 _275\"></span>t whi<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ch to offset th</span><span class=\"__2 _275\"></span>ese<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls3d_1 ws3b_1 gsbb1\">items e<span class=\"__2 _277\"></span>xcept:<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gsbb2\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re the defe<span class=\"__2 _275\"></span>rred tax asset a<span class=\"__2 _275\"></span>rise<span class=\"__2 _275\"></span>s from th<span class=\"__2 _275\"></span>e in<span class=\"__2 _275\"></span>itial rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on of an a<span class=\"__2 _275\"></span>sset o<span class=\"__2 _275\"></span>r a lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y in a tran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion th<span class=\"__2 _275\"></span>at i<span class=\"__2 _275\"></span>s not a bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 fc2_2 lsa_2\"> </span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbb3\">com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffec</span><span class=\"__2 _275\"></span>ts ne<span class=\"__2 _275\"></span>ith<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting p<span class=\"__2 _275\"></span>ro\ufb01t no<span class=\"__2 _275\"></span>r the taxabl<span class=\"__2 _275\"></span>e pro\ufb01t o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s at the ti<span class=\"__2 _275\"></span>me of th<span class=\"__2 _275\"></span>e transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n; an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc0_2 sc0_2 ls1_2 ws1_2 gsbb4\"> <span class=\"__2 _281\"></span><span class=\"ff9_2\">\u2013 <span class=\"ffa_2 fc2_2 lsa_2\">w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re, in respe<span class=\"__2 _275\"></span>ct of de<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>ctib<span class=\"__2 _275\"></span>le tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diff</span><span class=\"__2 _275\"></span>eren<span class=\"__2 _275\"></span>ces as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted with investm<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>n su<span class=\"__2 _275\"></span>bsid<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>ries a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ates, a defe<span class=\"__2 _275\"></span>rred<span class=\"__2 _2cc\"> </span></span><span class=\"ffa_2 fc2_2 lsa_2\"> </span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbb5\">tax asset is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d on<span class=\"__2 _275\"></span>ly if i<span class=\"__2 _275\"></span>t is prob<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span>at the d<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>ctib<span class=\"__2 _275\"></span>le tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e will reverse i<span class=\"__2 _275\"></span>n the fo<span class=\"__2 _275\"></span>resee<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbb6\">an<span class=\"__2 _275\"></span>d that s<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">uffi</span><span class=\"__2 _275\"></span>cie<span class=\"__2 _275\"></span>nt taxable p<span class=\"__2 _275\"></span>ro\ufb01ts will b<span class=\"__2 _275\"></span>e ava<span class=\"__2 _275\"></span>ila<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ag<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>st wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h the tem<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rar<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">y diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e can b<span class=\"__2 _275\"></span>e util<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbb7\">The c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unts of defe<span class=\"__2 _275\"></span>rred tax ass<span class=\"__2 _275\"></span>ets are re<span class=\"__2 _276\"></span>viewe<span class=\"__2 _275\"></span>d at ea<span class=\"__2 _275\"></span>ch rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate and a<span class=\"__2 _275\"></span>re reduc<span class=\"__2 _275\"></span>ed to the extent th<span class=\"__2 _275\"></span>at it is n<span class=\"__2 _275\"></span>o<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbb8\">lon<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>er prob<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span>at s<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">uffic</span><span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>nt taxable pro\ufb01ts wo<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>d be a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le to allow a<span class=\"__2 _275\"></span>ll or p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t of th<span class=\"__2 _275\"></span>e defe<span class=\"__2 _275\"></span>rred tax ass<span class=\"__2 _275\"></span>et to be utilis<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls79_1 ws22_1 gsbb9\">PROPERT<span class=\"__2 _275\"></span>Y<span class=\"__2 _282\"></span>, PLANT AND EQUIPM<span class=\"__2 _275\"></span>ENT<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbba\">Proper<span class=\"__2 _279\"></span>ty, plant an<span class=\"__2 _275\"></span>d e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>re stat<span class=\"__2 _276\"></span>ed at c<span class=\"__2 _275\"></span>ost l<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>ccu<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ula<span class=\"__2 _275\"></span>ted dep<span class=\"__2 _275\"></span>reci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d ac<span class=\"__2 _275\"></span>cum<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbbb\">De<span class=\"__2 _275\"></span>preci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>d on a strai<span class=\"__2 _275\"></span>ght<span class=\"__2 _277\"></span>-line b<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>is at th<span class=\"__2 _275\"></span>e rates st<span class=\"__2 _276\"></span>ated be<span class=\"__2 _275\"></span>low, which a<span class=\"__2 _275\"></span>re estim<span class=\"__2 _275\"></span>ated to r<span class=\"__2 _276\"></span>ed<span class=\"__2 _275\"></span>uce e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h item of<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbbc\">prope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>uip<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent to its residu<span class=\"__2 _275\"></span>al va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e level by the e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>d of its usef<span class=\"__2 _275\"></span>ul l<span class=\"__2 _275\"></span>ife.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h3_2 ffa_2 fs1_2 fc2_2 sc0_2 ls3_2 ws1_2 gsbbd\">Annual Rat<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbbe\">Fr<span class=\"__2 _276\"></span>eehold buildings<span class=\"__2 _476\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2%<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbbf\">Plant and machinery <span class=\"__2 _525\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">5% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws2a_1 gsbc0\">Cylinders<span class=\"__2 _526\"> </span><span class=\"ls26_1 ws1_2\"><span class=\"__2 _2cc\">62\u20443% \u2013 10%<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbc1\">Mot<span class=\"__2 _277\"></span>or vehicles<span class=\"__2 _485\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">10% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbc2\">Fixtur<span class=\"__2 _276\"></span>es, \ufb01t<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">tings &amp; office equipment</span><span class=\"__2 _527\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">10% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span></div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gsbc3\">5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbc5\">Land i<span class=\"__2 _275\"></span>s not de<span class=\"__2 _275\"></span>prec<span class=\"__2 _275\"></span>iated<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e residu<span class=\"__2 _275\"></span>al va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d usef<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>l lives of p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>lant a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ip<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt are reviewed, an<span class=\"__2 _275\"></span>d a<span class=\"__2 _275\"></span>djus<span class=\"__2 _275\"></span>ted if<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbc6\">app<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate, at eac<span class=\"__2 _275\"></span>h repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbc7\">In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 36 I<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt of As<span class=\"__2 _275\"></span>sets, the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of items of p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ty, plant a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt are reviewed<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbc8\">at ea<span class=\"__2 _275\"></span>ch rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate t<span class=\"__2 _276\"></span>o determi<span class=\"__2 _275\"></span>ne wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r the<span class=\"__2 _275\"></span>re is any in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span>. An im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>s is reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>never<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbc9\">the ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of an as<span class=\"__2 _275\"></span>set or its c<span class=\"__2 _275\"></span>ash-ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rating u<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>t exceed<span class=\"__2 _275\"></span>s its recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbca\">Im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent l<span class=\"__2 _275\"></span>osse<span class=\"__2 _275\"></span>s are recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent. Fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g the reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n of an im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>s, the d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>reci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbcb\">ch<span class=\"__2 _275\"></span>arge ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e to the asset o<span class=\"__2 _275\"></span>r cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>it is a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>sted prosp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>tivel<span class=\"__2 _275\"></span>y to systemati<span class=\"__2 _275\"></span>cal<span class=\"__2 _275\"></span>ly al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cate the revise<span class=\"__2 _275\"></span>d ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbcc\">am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt, net of any resid<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l valu<span class=\"__2 _275\"></span>e, over the rem<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>g us<span class=\"__2 _275\"></span>efu<span class=\"__2 _275\"></span>l life.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbcd\">Su<span class=\"__2 _275\"></span>bseq<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ent cos<span class=\"__2 _275\"></span>ts are in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n an as<span class=\"__2 _275\"></span>set<span class=\"__2 _275\"></span>\u2019s carr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt o<span class=\"__2 _275\"></span>r recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>s a se<span class=\"__2 _275\"></span>parate ass<span class=\"__2 _275\"></span>et, as app<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate, onl<span class=\"__2 _275\"></span>y whe<span class=\"__2 _275\"></span>n it is<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbce\">proba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e tha<span class=\"__2 _275\"></span>t fu<span class=\"__2 _275\"></span>ture ec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>ic b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01ts as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted with the i<span class=\"__2 _275\"></span>tem will \ufb02<span class=\"__2 _275\"></span>ow to the Group a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e cos<span class=\"__2 _275\"></span>t of the rep<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ced i<span class=\"__2 _275\"></span>tem can<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbcf\">be m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sured rel<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>bly. All othe<span class=\"__2 _275\"></span>r repa<span class=\"__2 _275\"></span>ir an<span class=\"__2 _275\"></span>d m<span class=\"__2 _275\"></span>ainten<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce cos<span class=\"__2 _275\"></span>ts are ch<span class=\"__2 _275\"></span>arge<span class=\"__2 _275\"></span>d to the Inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al pe<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>od<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbd0\">in wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>ey are in<span class=\"__2 _275\"></span>cur<span class=\"__2 _275\"></span>red.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbd1\">Bo<span class=\"__2 _275\"></span>rrowing c<span class=\"__2 _275\"></span>osts d<span class=\"__2 _275\"></span>irectl<span class=\"__2 _275\"></span>y at<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utabl<span class=\"__2 _275\"></span>e to the con<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n of prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span>, pl<span class=\"__2 _275\"></span>ant an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>re capitali<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>s pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of the c<span class=\"__2 _275\"></span>ost of<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsd_2 ws9_2 gsbd2\">those assets.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls15_2 ws48_1 gsbd3\">INV<span class=\"__2 _276\"></span>EST<span class=\"__2 _277\"></span>M<span class=\"__2 _275\"></span>ENT<span class=\"__2 _276\"></span>S IN<span class=\"__2 _277\"></span> SUBSIDIAR<span class=\"__2 _277\"></span>Y<span class=\"__2 _277\"></span> U<span class=\"__2 _275\"></span>NDERT<span class=\"__2 _277\"></span>AKIN<span class=\"__2 _276\"></span>GS<span class=\"__2 _277\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbd4\">Investm<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n sub<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>iar<span class=\"__2 _275\"></span>ies a<span class=\"__2 _275\"></span>re stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>d at c<span class=\"__2 _275\"></span>ost l<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>ny acc<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>re re<span class=\"__2 _276\"></span>viewe<span class=\"__2 _275\"></span>d for im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ir<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt if the<span class=\"__2 _275\"></span>re are<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbd5\">in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns th<span class=\"__2 _275\"></span>at the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g val<span class=\"__2 _275\"></span>ue m<span class=\"__2 _275\"></span>ay n<span class=\"__2 _275\"></span>ot be recoverab<span class=\"__2 _275\"></span>le.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls17_2 ws10_2 gsbd6\">BUSIN<span class=\"__2 _275\"></span>ESS C<span class=\"__2 _277\"></span>OMB<span class=\"__2 _275\"></span>INA<span class=\"__2 _277\"></span>TIONS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbd7\">Bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s are acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted for usi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on m<span class=\"__2 _275\"></span>etho<span class=\"__2 _275\"></span>d. I<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>nti\ufb01a<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets acq<span class=\"__2 _275\"></span>uired a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbd8\">conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ent li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>iliti<span class=\"__2 _275\"></span>es as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d in a b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>s co<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n are me<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>red in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>ir fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>es at th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on d<span class=\"__2 _275\"></span>ate. The<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbd9\">cost of a<span class=\"__2 _275\"></span>n acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n is m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>red as the a<span class=\"__2 _275\"></span>gg<span class=\"__2 _275\"></span>regate of the co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eration tran<span class=\"__2 _275\"></span>sfer<span class=\"__2 _275\"></span>red, me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n date fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbda\">For e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>nati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>, the a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>irer m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sures th<span class=\"__2 _275\"></span>e no<span class=\"__2 _275\"></span>n-controll<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g interest in th<span class=\"__2 _275\"></span>e acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ree eith<span class=\"__2 _275\"></span>er a<span class=\"__2 _275\"></span>t fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e or at th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbdb\">propo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>te share of the a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uiree\u2019s ide<span class=\"__2 _275\"></span>nti\ufb01<span class=\"__2 _275\"></span>abl<span class=\"__2 _275\"></span>e n<span class=\"__2 _275\"></span>et assets<span class=\"__2 _275\"></span>. Acq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n costs a<span class=\"__2 _275\"></span>re expen<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>s in<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>rred.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbdc\">Whe<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uires a b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>s, it a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>s the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d for a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate clas<span class=\"__2 _275\"></span>si\ufb01<span class=\"__2 _275\"></span>cati<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbdd\">des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on in a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>rdan<span class=\"__2 _275\"></span>ce with th<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>ntractua<span class=\"__2 _275\"></span>l terms<span class=\"__2 _275\"></span>, eco<span class=\"__2 _275\"></span>no<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>c ci<span class=\"__2 _275\"></span>rcums<span class=\"__2 _275\"></span>tances a<span class=\"__2 _275\"></span>nd p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>nt co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns as a<span class=\"__2 _275\"></span>t the a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls43_1 ws41_1 gsbde\">d<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>te.<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbdf\">If the b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>ss co<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is a<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>ieved in s<span class=\"__2 _275\"></span>tages<span class=\"__2 _275\"></span>, the a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate fair val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>irer\u2019s previo<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>ly he<span class=\"__2 _275\"></span>ld e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y interest<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbe0\">in the a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ree is reme<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured to fair val<span class=\"__2 _275\"></span>ue a<span class=\"__2 _275\"></span>t the a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate throug<span class=\"__2 _275\"></span>h the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbe1\">Any co<span class=\"__2 _275\"></span>nting<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n to be transferred by th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qui<span class=\"__2 _275\"></span>rer wil<span class=\"__2 _275\"></span>l be reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d at fai<span class=\"__2 _275\"></span>r val<span class=\"__2 _275\"></span>ue at th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on d<span class=\"__2 _275\"></span>ate. The fa<span class=\"__2 _275\"></span>ir<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbe2\">valu<span class=\"__2 _275\"></span>e of conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ent co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>ide<span class=\"__2 _275\"></span>ration i<span class=\"__2 _275\"></span>s arr<span class=\"__2 _275\"></span>ived at th<span class=\"__2 _275\"></span>roug<span class=\"__2 _275\"></span>h dis<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g the exp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt to present val<span class=\"__2 _275\"></span>ue. S<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>eq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbe3\">ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>es to the fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of the c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>ent co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h is de<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d to be an as<span class=\"__2 _275\"></span>set or li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ilit<span class=\"__2 _275\"></span>y w<span class=\"__2 _275\"></span>ill b<span class=\"__2 _275\"></span>e recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n the<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls1e_1 ws2_2 gsbe4\">Income St<span class=\"__2 _277\"></span>at<span class=\"__2 _277\"></span>ement.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbe5\">Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll is i<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at c<span class=\"__2 _275\"></span>ost b<span class=\"__2 _275\"></span>ein<span class=\"__2 _275\"></span>g th<span class=\"__2 _275\"></span>e excess of the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e ag<span class=\"__2 _275\"></span>grega<span class=\"__2 _275\"></span>te of the con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n transfe<span class=\"__2 _275\"></span>rred an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbe6\">the am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d for n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntrollin<span class=\"__2 _275\"></span>g interest over th<span class=\"__2 _275\"></span>e net id<span class=\"__2 _275\"></span>enti\ufb01<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>ired a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d. I<span class=\"__2 _275\"></span>f this<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbe7\">con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n is l<span class=\"__2 _275\"></span>ower tha<span class=\"__2 _275\"></span>n the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e net as<span class=\"__2 _275\"></span>sets of the s<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>idi<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uired i<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>ase of a b<span class=\"__2 _275\"></span>argai<span class=\"__2 _275\"></span>n pu<span class=\"__2 _275\"></span>rchas<span class=\"__2 _275\"></span>e, the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbe8\"><span class=\"__2 _2cc\">diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e is reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d in the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Statement.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbe9\">A \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y is rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed in rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n to the no<span class=\"__2 _275\"></span>n-controll<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g sh<span class=\"__2 _275\"></span>areh<span class=\"__2 _275\"></span>old<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>\u2019s option to put it<span class=\"__2 _275\"></span>s sh<span class=\"__2 _275\"></span>areho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ba<span class=\"__2 _275\"></span>ck to the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbea\">Group, be<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the fai<span class=\"__2 _275\"></span>r val<span class=\"__2 _275\"></span>ue of the e<span class=\"__2 _275\"></span>stim<span class=\"__2 _275\"></span>ate of am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts pa<span class=\"__2 _275\"></span>yabl<span class=\"__2 _275\"></span>e to acqu<span class=\"__2 _275\"></span>ire the n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntrollin<span class=\"__2 _275\"></span>g interest. T<span class=\"__2 _275\"></span>he \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial l<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbeb\">in<span class=\"__2 _275\"></span>clu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n related l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e dis<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ent is u<span class=\"__2 _275\"></span>nwoun<span class=\"__2 _275\"></span>d as a<span class=\"__2 _275\"></span>n interest ch<span class=\"__2 _275\"></span>arge i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbec\">over the l<span class=\"__2 _275\"></span>ife of the o<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>. S<span class=\"__2 _275\"></span>ubse<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ent c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es to the \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ty a<span class=\"__2 _275\"></span>re recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls1b_1 ws79_1 gsbed\">GOODWILL<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbee\">Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll ar<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>ng in res<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ct of ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>eted prio<span class=\"__2 _275\"></span>r to 1 Apri<span class=\"__2 _275\"></span>l 20<span class=\"__2 _275\"></span>04 (be<span class=\"__2 _275\"></span>ing th<span class=\"__2 _275\"></span>e transi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate to IFRS) is in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed at i<span class=\"__2 _275\"></span>ts<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbef\">carr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt, whi<span class=\"__2 _275\"></span>ch e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ates to its net boo<span class=\"__2 _275\"></span>k val<span class=\"__2 _275\"></span>ue reco<span class=\"__2 _275\"></span>rded u<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er p<span class=\"__2 _275\"></span>revio<span class=\"__2 _275\"></span>us GA<span class=\"__2 _275\"></span>AP<span class=\"__2 _277\"></span>. In ac<span class=\"__2 _275\"></span>corda<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e with IFR<span class=\"__2 _275\"></span>S 1, th<span class=\"__2 _275\"></span>e acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbf0\">treatme<span class=\"__2 _275\"></span>nt of bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>nati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tak<span class=\"__2 _276\"></span>en pr<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>r to the transitio<span class=\"__2 _275\"></span>n da<span class=\"__2 _275\"></span>te was not recon<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered a<span class=\"__2 _275\"></span>nd g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbf1\">cea<span class=\"__2 _275\"></span>sed w<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ith effec</span><span class=\"__2 _275\"></span>t from th<span class=\"__2 _275\"></span>e transi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbf2\">Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll on a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns is i<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly m<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>ured a<span class=\"__2 _275\"></span>s the excess of th<span class=\"__2 _275\"></span>e fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>id fo<span class=\"__2 _275\"></span>r the b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>ss co<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbf3\">pl<span class=\"__2 _275\"></span>us any n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntrollin<span class=\"__2 _275\"></span>g interest, over th<span class=\"__2 _275\"></span>e net fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of the i<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>nti\ufb01a<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets, lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>litie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ent li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties<span class=\"__2 _275\"></span>. Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbf4\">acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>red in a b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>nes<span class=\"__2 _275\"></span>s co<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cated, f<span class=\"__2 _275\"></span>rom the a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uisi<span class=\"__2 _275\"></span>tion d<span class=\"__2 _275\"></span>ate to the cash-ge<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g uni<span class=\"__2 _275\"></span>ts or g<span class=\"__2 _275\"></span>roups of<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbf5\">cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>its tha<span class=\"__2 _275\"></span>t are expe<span class=\"__2 _275\"></span>cted to ben<span class=\"__2 _275\"></span>e\ufb01t f<span class=\"__2 _275\"></span>rom the b<span class=\"__2 _275\"></span>usi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>ss co<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n in wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h the g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill a<span class=\"__2 _275\"></span>rose.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbf6\">Fol<span class=\"__2 _275\"></span>lowin<span class=\"__2 _275\"></span>g in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>l recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>, go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll is m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>red at cos<span class=\"__2 _275\"></span>t les<span class=\"__2 _275\"></span>s any a<span class=\"__2 _275\"></span>ccu<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>lated i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>. Go<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>will i<span class=\"__2 _275\"></span>s reviewed for<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws7a_1 gsbf7\">im<span class=\"__2 _275\"></span>pai<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ent an<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lly o<span class=\"__2 _275\"></span>r mo<span class=\"__2 _275\"></span>re frequ<span class=\"__2 _275\"></span>entl<span class=\"__2 _275\"></span>y if events or c<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es in c<span class=\"__2 _275\"></span>ircum<span class=\"__2 _275\"></span>stanc<span class=\"__2 _275\"></span>es in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>cate that th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng val<span class=\"__2 _275\"></span>ue m<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>y be im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>aired<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gsbf8\">5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbfa\">The c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt of go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll in res<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ct of as<span class=\"__2 _275\"></span>soc<span class=\"__2 _275\"></span>iates, n<span class=\"__2 _275\"></span>et of any im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent, is i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in i<span class=\"__2 _275\"></span>nvestme<span class=\"__2 _275\"></span>nts in a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ates und<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbfb\">the e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y meth<span class=\"__2 _275\"></span>od in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p B<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Sh<span class=\"__2 _275\"></span>eet.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbfc\">Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll is s<span class=\"__2 _275\"></span>ubje<span class=\"__2 _275\"></span>ct to im<span class=\"__2 _275\"></span>pai<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ent testin<span class=\"__2 _275\"></span>g on a<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>nu<span class=\"__2 _275\"></span>al b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d at any tim<span class=\"__2 _275\"></span>e d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e yea<span class=\"__2 _275\"></span>r if an in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>cator of im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbfd\">con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered to exist; th<span class=\"__2 _275\"></span>e go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt tests are und<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>taken at a co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>istent tim<span class=\"__2 _275\"></span>e in e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h ann<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>al p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>. Im<span class=\"__2 _275\"></span>pai<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ent is<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbfe\">determi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d by ass<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span>ing th<span class=\"__2 _275\"></span>e recoverab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt of th<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>it to whic<span class=\"__2 _275\"></span>h the g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwill rel<span class=\"__2 _275\"></span>ates. Wh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>re the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsbff\">recoverabl<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of the ca<span class=\"__2 _275\"></span>sh-ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rating u<span class=\"__2 _275\"></span>nit i<span class=\"__2 _275\"></span>s les<span class=\"__2 _275\"></span>s tha<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt, an im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt loss i<span class=\"__2 _275\"></span>s recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed<span class=\"__2 _275\"></span>. Im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc00\">los<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>risi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>n respe<span class=\"__2 _275\"></span>ct of g<span class=\"__2 _275\"></span>ood<span class=\"__2 _275\"></span>will a<span class=\"__2 _275\"></span>re not reversed fol<span class=\"__2 _275\"></span>lowi<span class=\"__2 _275\"></span>ng reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc01\">Whe<span class=\"__2 _275\"></span>re a subs<span class=\"__2 _275\"></span>idi<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>s sol<span class=\"__2 _275\"></span>d, any g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l aris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g on a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>, net of any i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts, is i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the p<span class=\"__2 _275\"></span>ro\ufb01t or<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsf_2 wsb_2 gsc02\">loss arising<span class=\"__2 _277\"></span> o<span class=\"__2 _275\"></span>n disposal.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc03\">Whe<span class=\"__2 _275\"></span>re goo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l form<span class=\"__2 _275\"></span>s pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of a cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>it an<span class=\"__2 _275\"></span>d p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t of the o<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>eration<span class=\"__2 _275\"></span>s with<span class=\"__2 _275\"></span>in th<span class=\"__2 _275\"></span>at un<span class=\"__2 _275\"></span>it are di<span class=\"__2 _275\"></span>spo<span class=\"__2 _275\"></span>sed of, the go<span class=\"__2 _275\"></span>odw<span class=\"__2 _275\"></span>ill<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc04\">ass<span class=\"__2 _275\"></span>oci<span class=\"__2 _275\"></span>ated with th<span class=\"__2 _275\"></span>e op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n dis<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>sed of i<span class=\"__2 _275\"></span>s in<span class=\"__2 _275\"></span>clu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt of th<span class=\"__2 _275\"></span>e op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n whe<span class=\"__2 _275\"></span>n determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ing th<span class=\"__2 _275\"></span>e g<span class=\"__2 _275\"></span>ain o<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc05\">los<span class=\"__2 _275\"></span>s on d<span class=\"__2 _275\"></span>isp<span class=\"__2 _275\"></span>osa<span class=\"__2 _275\"></span>l of the o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>. Go<span class=\"__2 _275\"></span>odwi<span class=\"__2 _275\"></span>ll di<span class=\"__2 _275\"></span>sp<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d of in thi<span class=\"__2 _275\"></span>s circu<span class=\"__2 _275\"></span>mstan<span class=\"__2 _275\"></span>ce is m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>red bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n the rel<span class=\"__2 _275\"></span>ative val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s of the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc06\">op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n dis<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>ed of an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e propo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of the c<span class=\"__2 _275\"></span>ash-ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rating u<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>t ret<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls5d_1 ws0_2 gsc07\">INT<span class=\"__2 _277\"></span>AN<span class=\"__2 _275\"></span>GIB<span class=\"__2 _275\"></span>LE ASSETS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc08\">Intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>red sep<span class=\"__2 _275\"></span>arately a<span class=\"__2 _275\"></span>re capital<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d at cos<span class=\"__2 _275\"></span>t. Intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ssets a<span class=\"__2 _275\"></span>cqu<span class=\"__2 _275\"></span>ired in th<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>urs<span class=\"__2 _275\"></span>e of a bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc09\">com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>re capi<span class=\"__2 _275\"></span>talise<span class=\"__2 _275\"></span>d at fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e be<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the<span class=\"__2 _275\"></span>ir d<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>d cos<span class=\"__2 _275\"></span>t as at th<span class=\"__2 _275\"></span>e da<span class=\"__2 _275\"></span>te of acqui<span class=\"__2 _275\"></span>siti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc0a\">Fol<span class=\"__2 _275\"></span>lowin<span class=\"__2 _275\"></span>g in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>l recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>, intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets whi<span class=\"__2 _275\"></span>ch h<span class=\"__2 _275\"></span>ave a \ufb01n<span class=\"__2 _275\"></span>ite life are ca<span class=\"__2 _275\"></span>rrie<span class=\"__2 _275\"></span>d at c<span class=\"__2 _275\"></span>ost l<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>ny app<span class=\"__2 _275\"></span>lic<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>ccu<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ted<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc0b\">am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d any ac<span class=\"__2 _275\"></span>cum<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>lated im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>. Wh<span class=\"__2 _275\"></span>ere am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is ch<span class=\"__2 _275\"></span>arge<span class=\"__2 _275\"></span>d on a<span class=\"__2 _275\"></span>ssets with \ufb01<span class=\"__2 _275\"></span>nite li<span class=\"__2 _275\"></span>ves this exp<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>se is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc0c\">tak<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>n to the In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc0d\">The a<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>ets is ca<span class=\"__2 _275\"></span>lcu<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ted to writ<span class=\"__2 _276\"></span><span class=\"__2 _2cc\">e off the b</span><span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>k valu<span class=\"__2 _275\"></span>e of intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets over th<span class=\"__2 _275\"></span>eir u<span class=\"__2 _275\"></span>sef<span class=\"__2 _275\"></span>ul li<span class=\"__2 _275\"></span>ves on a<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc0e\">straight<span class=\"__2 _277\"></span>-lin<span class=\"__2 _275\"></span>e ba<span class=\"__2 _275\"></span>sis o<span class=\"__2 _275\"></span>n the a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>n of zero r<span class=\"__2 _276\"></span>esid<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l val<span class=\"__2 _275\"></span>ue. In g<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ral, \ufb01ni<span class=\"__2 _275\"></span>te-<span class=\"__2 _276\"></span>live<span class=\"__2 _275\"></span>d intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets are am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>ed over p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc0f\">rangi<span class=\"__2 _275\"></span>ng f<span class=\"__2 _275\"></span>rom two to 40 yea<span class=\"__2 _275\"></span>rs, d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n the n<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>re of the intangi<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>et.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc10\">The c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt of \ufb01n<span class=\"__2 _275\"></span>ite-lived intang<span class=\"__2 _275\"></span>ib<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>sets are reviewed fo<span class=\"__2 _275\"></span>r in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>ators of im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent at e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g date an<span class=\"__2 _275\"></span>d are<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc11\">subj<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t to impa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent testi<span class=\"__2 _275\"></span>ng wh<span class=\"__2 _275\"></span>en events o<span class=\"__2 _275\"></span>r ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s in ci<span class=\"__2 _275\"></span>rcums<span class=\"__2 _275\"></span>tance<span class=\"__2 _275\"></span>s in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>ate that th<span class=\"__2 _275\"></span>e car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s ma<span class=\"__2 _275\"></span>y not be<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc12\">recoverabl<span class=\"__2 _275\"></span>e. For th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>oses of a<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>ssi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt, ass<span class=\"__2 _275\"></span>ets are group<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>t the l<span class=\"__2 _275\"></span>owest level<span class=\"__2 _275\"></span>s for wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h the<span class=\"__2 _275\"></span>re are sepa<span class=\"__2 _275\"></span>rately<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc13\">ide<span class=\"__2 _275\"></span>nti\ufb01a<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e cas<span class=\"__2 _275\"></span>h \ufb02ows (cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>its).<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc14\">The G<span class=\"__2 _275\"></span>roup d<span class=\"__2 _275\"></span>oe<span class=\"__2 _275\"></span>s not h<span class=\"__2 _275\"></span>ave any in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>\ufb01n<span class=\"__2 _275\"></span>ite-lived intang<span class=\"__2 _275\"></span>ibl<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls15_2 ws10_2 gsc15\">INV<span class=\"__2 _276\"></span>ENT<span class=\"__2 _277\"></span>ORIES<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc16\">Inventorie<span class=\"__2 _275\"></span>s are valu<span class=\"__2 _275\"></span>ed at th<span class=\"__2 _275\"></span>e lowe<span class=\"__2 _275\"></span>r of cost a<span class=\"__2 _275\"></span>nd n<span class=\"__2 _275\"></span>et real<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>ble va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc17\">Cos<span class=\"__2 _275\"></span>t is determ<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n a \ufb01rs<span class=\"__2 _275\"></span>t in \ufb01rs<span class=\"__2 _275\"></span>t ou<span class=\"__2 _275\"></span>t bas<span class=\"__2 _275\"></span>is an<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e ca<span class=\"__2 _275\"></span>se of raw materi<span class=\"__2 _275\"></span>als<span class=\"__2 _275\"></span>, bo<span class=\"__2 _275\"></span>ught<span class=\"__2 _277\"></span>-in go<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d expe<span class=\"__2 _275\"></span>nse i<span class=\"__2 _275\"></span>nventories,<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc18\">com<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>ises p<span class=\"__2 _275\"></span>urch<span class=\"__2 _275\"></span>ase p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>e pl<span class=\"__2 _275\"></span>us trans<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t an<span class=\"__2 _275\"></span>d ha<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>lin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>sts le<span class=\"__2 _275\"></span>ss trade d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts an<span class=\"__2 _275\"></span>d sub<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ies<span class=\"__2 _275\"></span>. Cos<span class=\"__2 _275\"></span>t, in th<span class=\"__2 _275\"></span>e case of p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>cts<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc19\">ma<span class=\"__2 _275\"></span>nufa<span class=\"__2 _275\"></span>ctu<span class=\"__2 _275\"></span>red by the Grou<span class=\"__2 _275\"></span>p, cons<span class=\"__2 _275\"></span>ists of d<span class=\"__2 _275\"></span>irect m<span class=\"__2 _275\"></span>ateri<span class=\"__2 _275\"></span>al an<span class=\"__2 _275\"></span>d la<span class=\"__2 _275\"></span>bo<span class=\"__2 _275\"></span>ur c<span class=\"__2 _275\"></span>osts togeth<span class=\"__2 _275\"></span>er wi<span class=\"__2 _275\"></span>th the relevant p<span class=\"__2 _275\"></span>rodu<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n overh<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>ds<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc1a\">bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n no<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>al l<span class=\"__2 _275\"></span>evels of ac<span class=\"__2 _275\"></span>tivi<span class=\"__2 _275\"></span>ty. Net reali<span class=\"__2 _275\"></span>sab<span class=\"__2 _275\"></span>le val<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e represents th<span class=\"__2 _275\"></span>e es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>ted sel<span class=\"__2 _275\"></span>lin<span class=\"__2 _275\"></span>g pr<span class=\"__2 _275\"></span>ice l<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>osts to com<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>etion a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls3a_1 ws36_1 gsc1b\">appropriat<span class=\"__2 _277\"></span>e selling and distribut<span class=\"__2 _277\"></span>io<span class=\"__2 _275\"></span>n costs.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc1c\">Provisio<span class=\"__2 _275\"></span>n is ma<span class=\"__2 _275\"></span>de, wh<span class=\"__2 _275\"></span>ere n<span class=\"__2 _275\"></span>ece<span class=\"__2 _275\"></span>ssa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, fo<span class=\"__2 _275\"></span>r sl<span class=\"__2 _275\"></span>ow movi<span class=\"__2 _275\"></span>ng, o<span class=\"__2 _275\"></span>bso<span class=\"__2 _275\"></span>lete and d<span class=\"__2 _275\"></span>efec<span class=\"__2 _275\"></span>tive inventori<span class=\"__2 _275\"></span>es.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls22_1 ws1a_1 gsc1d\">FINAN<span class=\"__2 _275\"></span>CIAL INSTRUME<span class=\"__2 _275\"></span>NTS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc1e\">A \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l in<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup b<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>es a pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y to its contractu<span class=\"__2 _275\"></span>al p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al as<span class=\"__2 _275\"></span>sets are<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc1f\">de<span class=\"__2 _275\"></span>recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s contractua<span class=\"__2 _275\"></span>l rig<span class=\"__2 _275\"></span>hts to the cas<span class=\"__2 _275\"></span>h \ufb02ows from th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al as<span class=\"__2 _275\"></span>sets expi<span class=\"__2 _275\"></span>re, are e<span class=\"__2 _276\"></span>xti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>d, o<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc20\">transfer<span class=\"__2 _275\"></span>red to a third par<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y. Fina<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>al l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities a<span class=\"__2 _275\"></span>re dereco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s oblig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns s<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ci\ufb01<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the c<span class=\"__2 _275\"></span>ontracts expi<span class=\"__2 _275\"></span>re,<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsf_2 wsb_2 gsc21\">are<span class=\"__2 _277\"></span> discharged, or c<span class=\"__2 _276\"></span>ancelled.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls1c_1 ws1_2 gsc22\">TR<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>D<span class=\"__2 _275\"></span>E A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D OTH<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>R R<span class=\"__2 _275\"></span>EC<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>VAB<span class=\"__2 _275\"></span>LE<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc23\">T<span class=\"__2 _277\"></span>rade a<span class=\"__2 _275\"></span>nd othe<span class=\"__2 _275\"></span>r rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les a<span class=\"__2 _275\"></span>re recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>t fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d sub<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sured a<span class=\"__2 _275\"></span>t am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>ed co<span class=\"__2 _275\"></span>st us<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc24\"><span class=\"__2 _2cc\">effec</span><span class=\"__2 _275\"></span>tive interest meth<span class=\"__2 _275\"></span>od l<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>llowa<span class=\"__2 _275\"></span>nce fo<span class=\"__2 _275\"></span>r im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc25\">An al<span class=\"__2 _275\"></span>lowan<span class=\"__2 _275\"></span>ce fo<span class=\"__2 _275\"></span>r im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent of trade rec<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>es is es<span class=\"__2 _275\"></span>tabli<span class=\"__2 _275\"></span>sh<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on b<span class=\"__2 _275\"></span>oth expec<span class=\"__2 _275\"></span>ted credit l<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ses an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>form<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc26\">avai<span class=\"__2 _275\"></span>lab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span>at th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p will n<span class=\"__2 _275\"></span>ot be a<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e to colle<span class=\"__2 _275\"></span>ct a<span class=\"__2 _275\"></span>ll am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unts d<span class=\"__2 _275\"></span>ue a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>rding to the o<span class=\"__2 _275\"></span>rig<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>al terms of th<span class=\"__2 _275\"></span>e rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc27\">Sig<span class=\"__2 _275\"></span>ni\ufb01<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>nt \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">l diffi</span><span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>lties of th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>btor<span class=\"__2 _277\"></span>, prob<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ilit<span class=\"__2 _275\"></span>y th<span class=\"__2 _275\"></span>at th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>btor will enter b<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>kru<span class=\"__2 _275\"></span>ptcy or \ufb01na<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l reorgan<span class=\"__2 _275\"></span>isa<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>, an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc28\">defa<span class=\"__2 _275\"></span>ult in p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ents are co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>red in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>ators tha<span class=\"__2 _275\"></span>t the trad<span class=\"__2 _275\"></span>e recei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>e is im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>aired<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of the a<span class=\"__2 _275\"></span>llowan<span class=\"__2 _275\"></span>ce i<span class=\"__2 _275\"></span>s the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc29\"><span class=\"__2 _2cc\">diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e betwe<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>set<span class=\"__2 _275\"></span>\u2019s carr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ted fut<span class=\"__2 _275\"></span>ure cas<span class=\"__2 _275\"></span>h \ufb02ows. T<span class=\"__2 _275\"></span>he a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt of th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc2a\">all<span class=\"__2 _275\"></span>owanc<span class=\"__2 _275\"></span>e is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gsc2b\">5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc2d\">The G<span class=\"__2 _275\"></span>roup d<span class=\"__2 _275\"></span>erec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>es a rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le o<span class=\"__2 _275\"></span>nly w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>n the co<span class=\"__2 _275\"></span>ntractu<span class=\"__2 _275\"></span>al ri<span class=\"__2 _275\"></span>ghts to the cas<span class=\"__2 _275\"></span>h \ufb02ows f<span class=\"__2 _275\"></span>rom the rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le exp<span class=\"__2 _275\"></span>ire, or wh<span class=\"__2 _275\"></span>en it<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc2e\">transfer<span class=\"__2 _275\"></span>s the rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>nd s<span class=\"__2 _275\"></span>ubs<span class=\"__2 _275\"></span>tantiall<span class=\"__2 _275\"></span>y all of th<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>ks an<span class=\"__2 _275\"></span>d rewar<span class=\"__2 _276\"></span>ds of owne<span class=\"__2 _275\"></span>rsh<span class=\"__2 _275\"></span>ip of th<span class=\"__2 _275\"></span>e ass<span class=\"__2 _275\"></span>et to another e<span class=\"__2 _275\"></span>ntit<span class=\"__2 _275\"></span>y. The Group<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc2f\">app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>es several tests to receiva<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rchas<span class=\"__2 _275\"></span>e agree<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ents to determin<span class=\"__2 _275\"></span>e wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r de<span class=\"__2 _275\"></span>recog<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on is a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate or not. T<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>se tests<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc30\">are app<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed to the enti<span class=\"__2 _275\"></span>re por<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>fol<span class=\"__2 _275\"></span>io of rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les rath<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>an to eac<span class=\"__2 _275\"></span>h in<span class=\"__2 _275\"></span>div<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l recei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>e as th<span class=\"__2 _275\"></span>e recei<span class=\"__2 _275\"></span>vab<span class=\"__2 _275\"></span>les c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>se \u2018a group<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc31\">of sim<span class=\"__2 _275\"></span>ila<span class=\"__2 _275\"></span>r as<span class=\"__2 _275\"></span>sets\u2019 in ac<span class=\"__2 _275\"></span>corda<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e with IFR<span class=\"__2 _275\"></span>S 9<span class=\"__2 _277\"></span>. Th<span class=\"__2 _275\"></span>e testin<span class=\"__2 _275\"></span>g proce<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>re inc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>des c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n of the fo<span class=\"__2 _275\"></span>llowi<span class=\"__2 _275\"></span>ng; wh<span class=\"__2 _275\"></span>ether th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc32\">arran<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt represents a q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lif<span class=\"__2 _279\"></span>yi<span class=\"__2 _275\"></span>ng trans<span class=\"__2 _275\"></span>fer of as<span class=\"__2 _275\"></span>sets, wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r sub<span class=\"__2 _275\"></span>stantial<span class=\"__2 _275\"></span>ly al<span class=\"__2 _275\"></span>l of the ri<span class=\"__2 _275\"></span>sks an<span class=\"__2 _275\"></span>d rewards of the recei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc33\">transfer<span class=\"__2 _275\"></span>red from th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p an<span class=\"__2 _275\"></span>d wheth<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p has l<span class=\"__2 _275\"></span>ost c<span class=\"__2 _275\"></span>ontrol of the rec<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>vabl<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc34\">On d<span class=\"__2 _275\"></span>erec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n of a rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e betwe<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>set<span class=\"__2 _275\"></span>\u2019s carr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e su<span class=\"__2 _275\"></span>m of the co<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>ide<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc35\">recei<span class=\"__2 _275\"></span>ved an<span class=\"__2 _275\"></span>d rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e cu<span class=\"__2 _275\"></span>mu<span class=\"__2 _275\"></span>lati<span class=\"__2 _275\"></span>ve gai<span class=\"__2 _275\"></span>n or l<span class=\"__2 _275\"></span>oss th<span class=\"__2 _275\"></span>at h<span class=\"__2 _275\"></span>ad b<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>n recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n other c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>preh<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sive i<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc36\">acc<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated in e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement. F<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>lowin<span class=\"__2 _275\"></span>g de<span class=\"__2 _275\"></span>reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ition<span class=\"__2 _275\"></span>, rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>ing f<span class=\"__2 _275\"></span>rom n<span class=\"__2 _275\"></span>on-recou<span class=\"__2 _275\"></span>rse<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc37\">sal<span class=\"__2 _275\"></span>es are exclu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d from \u2018<span class=\"__2 _275\"></span>T<span class=\"__2 _277\"></span>rade a<span class=\"__2 _275\"></span>nd othe<span class=\"__2 _275\"></span>r rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>les\u2019 i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>eet. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup p<span class=\"__2 _275\"></span>resents ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ows aris<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g from<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc38\">no<span class=\"__2 _275\"></span>n-r<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>urs<span class=\"__2 _275\"></span>e sal<span class=\"__2 _275\"></span>es as p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>t of o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rating a<span class=\"__2 _275\"></span>ctiv<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s in the G<span class=\"__2 _275\"></span>roup C<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>h Flow Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls1c_1 ws1_2 gsc39\">TR<span class=\"__2 _275\"></span>A<span class=\"__2 _275\"></span>D<span class=\"__2 _275\"></span>E A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D OTH<span class=\"__2 _275\"></span>E<span class=\"__2 _279\"></span>R PA<span class=\"__2 _277\"></span>Y<span class=\"__2 _277\"></span>AB<span class=\"__2 _279\"></span>LE<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc3a\">T<span class=\"__2 _277\"></span>rade a<span class=\"__2 _275\"></span>nd othe<span class=\"__2 _275\"></span>r pa<span class=\"__2 _275\"></span>yab<span class=\"__2 _275\"></span>les a<span class=\"__2 _275\"></span>re initi<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>t fair val<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d sub<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sured a<span class=\"__2 _275\"></span>t am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>ed co<span class=\"__2 _275\"></span>st, wh<span class=\"__2 _275\"></span>ich<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc3b\">app<span class=\"__2 _275\"></span>roximates to fair val<span class=\"__2 _275\"></span>ue g<span class=\"__2 _275\"></span>iven th<span class=\"__2 _275\"></span>e sh<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t<span class=\"__2 _277\"></span>-da<span class=\"__2 _275\"></span>ted natu<span class=\"__2 _275\"></span>re of these l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls48_1 ws46_1 gsc3c\">CASH AN<span class=\"__2 _275\"></span>D CASH EQ<span class=\"__2 _275\"></span>UIVALENTS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc3d\">Cas<span class=\"__2 _275\"></span>h an<span class=\"__2 _275\"></span>d cas<span class=\"__2 _275\"></span>h eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>vale<span class=\"__2 _275\"></span>nts com<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>rise c<span class=\"__2 _275\"></span>ash a<span class=\"__2 _275\"></span>t ba<span class=\"__2 _275\"></span>nk a<span class=\"__2 _275\"></span>nd in h<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>d an<span class=\"__2 _275\"></span>d sh<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _282\"></span>-t<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>rm d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osits w<span class=\"__2 _275\"></span>ith an o<span class=\"__2 _275\"></span>rig<span class=\"__2 _275\"></span>ina<span class=\"__2 _275\"></span>l m<span class=\"__2 _275\"></span>atur<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of three<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls20_1 ws19_1 gsc3e\">mont<span class=\"__2 _276\"></span>hs or<span class=\"__2 _276\"></span> less.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc3f\">For th<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>ose of the G<span class=\"__2 _275\"></span>roup C<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>h Flow Statement, ca<span class=\"__2 _275\"></span>sh an<span class=\"__2 _275\"></span>d ca<span class=\"__2 _275\"></span>sh e<span class=\"__2 _275\"></span>qui<span class=\"__2 _275\"></span>vale<span class=\"__2 _275\"></span>nts co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>st of ca<span class=\"__2 _275\"></span>sh an<span class=\"__2 _275\"></span>d ca<span class=\"__2 _275\"></span>sh eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>vale<span class=\"__2 _275\"></span>nts as<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc40\">de\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d ab<span class=\"__2 _275\"></span>ove, net of ban<span class=\"__2 _275\"></span>k overdraf<span class=\"__2 _275\"></span>ts.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls15_2 ws48_1 gsc41\">INT<span class=\"__2 _277\"></span>EREST<span class=\"__2 _277\"></span>-BEARING<span class=\"__2 _277\"></span> LO<span class=\"__2 _277\"></span>ANS A<span class=\"__2 _276\"></span>ND B<span class=\"__2 _276\"></span>ORRO<span class=\"__2 _277\"></span>WING<span class=\"__2 _277\"></span>S<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc42\">All l<span class=\"__2 _275\"></span>oa<span class=\"__2 _275\"></span>ns an<span class=\"__2 _275\"></span>d b<span class=\"__2 _275\"></span>orrowin<span class=\"__2 _275\"></span>gs are in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>lly rec<span class=\"__2 _275\"></span>orde<span class=\"__2 _275\"></span>d at fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e, net of transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n cos<span class=\"__2 _275\"></span>ts in<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>rred. Lo<span class=\"__2 _275\"></span>ans a<span class=\"__2 _275\"></span>nd b<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>rowings a<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc43\">sub<span class=\"__2 _275\"></span>seq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly stated at am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tise<span class=\"__2 _275\"></span>d cost; a<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ny diffe</span><span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>e bet<span class=\"__2 _275\"></span>ween th<span class=\"__2 _275\"></span>e proc<span class=\"__2 _275\"></span>ee<span class=\"__2 _275\"></span>ds (net of transa<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>on co<span class=\"__2 _275\"></span>sts) and th<span class=\"__2 _275\"></span>e red<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ption<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc44\">valu<span class=\"__2 _275\"></span>e is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement over th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d of the b<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>rowings u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g the e<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ffecti</span><span class=\"__2 _275\"></span>ve interest meth<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls75_1 ws7b_1 gsc45\">LEAS<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc46\">The G<span class=\"__2 _275\"></span>roup e<span class=\"__2 _275\"></span>nters le<span class=\"__2 _275\"></span>ases fo<span class=\"__2 _275\"></span>r a rang<span class=\"__2 _275\"></span>e of ass<span class=\"__2 _275\"></span>ets, pri<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ip<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y rela<span class=\"__2 _275\"></span>ting to prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y. These p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y le<span class=\"__2 _275\"></span>ases h<span class=\"__2 _275\"></span>ave var<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g terms a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc47\">renewal ri<span class=\"__2 _275\"></span>ghts, i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>ic rent reviews lin<span class=\"__2 _275\"></span>ked with in<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ces<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p also l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>ses m<span class=\"__2 _275\"></span>otor vehic<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s, pl<span class=\"__2 _275\"></span>ant, m<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>hin<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc48\">other e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt. Th<span class=\"__2 _275\"></span>e terms a<span class=\"__2 _275\"></span>nd co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns of th<span class=\"__2 _275\"></span>ese l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>ses d<span class=\"__2 _275\"></span>o not im<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>se sig<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al restri<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns o<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc49\">A contract c<span class=\"__2 _275\"></span>ontain<span class=\"__2 _275\"></span>s a lea<span class=\"__2 _275\"></span>se if it i<span class=\"__2 _275\"></span>s enfo<span class=\"__2 _275\"></span>rceab<span class=\"__2 _275\"></span>le a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>onveys the ri<span class=\"__2 _275\"></span>ght to control the u<span class=\"__2 _275\"></span>se of a sp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>ed as<span class=\"__2 _275\"></span>set for a p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc4a\">exchan<span class=\"__2 _275\"></span>ge fo<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration, w<span class=\"__2 _275\"></span>hic<span class=\"__2 _275\"></span>h is as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d at in<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>. A right<span class=\"__2 _277\"></span>-of<span class=\"__2 _277\"></span>-use a<span class=\"__2 _275\"></span>sset a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>e cred<span class=\"__2 _275\"></span>itor are recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed at th<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc4b\">com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>cem<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ate for co<span class=\"__2 _275\"></span>ntracts co<span class=\"__2 _275\"></span>ntainin<span class=\"__2 _275\"></span>g a le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>e, except for lea<span class=\"__2 _275\"></span>ses wi<span class=\"__2 _275\"></span>th a term of 12 mo<span class=\"__2 _275\"></span>nths or l<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s, le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s whe<span class=\"__2 _275\"></span>re the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc4c\">un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>ing a<span class=\"__2 _275\"></span>sset is of l<span class=\"__2 _275\"></span>ow valu<span class=\"__2 _275\"></span>e an<span class=\"__2 _275\"></span>d le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>s with as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts tha<span class=\"__2 _275\"></span>t var<span class=\"__2 _275\"></span>y di<span class=\"__2 _275\"></span>rectly i<span class=\"__2 _275\"></span>n li<span class=\"__2 _275\"></span>ne wi<span class=\"__2 _275\"></span>th usag<span class=\"__2 _275\"></span>e or s<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>es (suc<span class=\"__2 _275\"></span>h le<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc4d\">costs c<span class=\"__2 _275\"></span>ontin<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e to be expen<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d in the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Statement as i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>urred). The c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>cem<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ate is the d<span class=\"__2 _275\"></span>ate at whi<span class=\"__2 _275\"></span>ch the a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>et is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc4e\">ma<span class=\"__2 _275\"></span>de a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le for u<span class=\"__2 _275\"></span>se by the G<span class=\"__2 _275\"></span>roup.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc4f\">Lease c<span class=\"__2 _275\"></span>reditors a<span class=\"__2 _275\"></span>re initi<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of the f<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>ure lea<span class=\"__2 _275\"></span>se p<span class=\"__2 _275\"></span>aym<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>, dis<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>unted usi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e in<span class=\"__2 _275\"></span>crem<span class=\"__2 _275\"></span>ental<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc50\">bo<span class=\"__2 _275\"></span>rrowing rate over the rema<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g le<span class=\"__2 _275\"></span>ase term<span class=\"__2 _275\"></span>. Leas<span class=\"__2 _275\"></span>e pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de \ufb01xe<span class=\"__2 _275\"></span>d pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents, va<span class=\"__2 _275\"></span>ria<span class=\"__2 _275\"></span>ble p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts tha<span class=\"__2 _275\"></span>t are de<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ent<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc51\">on an i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ex known a<span class=\"__2 _275\"></span>t the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ate, paym<span class=\"__2 _275\"></span>ents fo<span class=\"__2 _275\"></span>r an o<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>al ren<span class=\"__2 _275\"></span>ewal pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d an<span class=\"__2 _275\"></span>d termi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n option p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts, if<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc52\">the G<span class=\"__2 _275\"></span>roup is rea<span class=\"__2 _275\"></span>son<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ly c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tain to exer<span class=\"__2 _276\"></span>cis<span class=\"__2 _275\"></span>e thos<span class=\"__2 _275\"></span>e option<span class=\"__2 _275\"></span>s. T<span class=\"__2 _275\"></span>he l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se term is th<span class=\"__2 _275\"></span>e no<span class=\"__2 _275\"></span>n-can<span class=\"__2 _275\"></span>cel<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d of the l<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>e adj<span class=\"__2 _275\"></span>usted<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc53\">for any ren<span class=\"__2 _275\"></span>ewal or term<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n optio<span class=\"__2 _275\"></span>ns wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h are reaso<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>y cer<span class=\"__2 _275\"></span>tain to be exercise<span class=\"__2 _275\"></span>d. M<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>lie<span class=\"__2 _275\"></span>s jud<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent in<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc54\">determi<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>ng wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r it is reas<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ly ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain tha<span class=\"__2 _275\"></span>t a renewal o<span class=\"__2 _275\"></span>r termi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n option w<span class=\"__2 _275\"></span>ill b<span class=\"__2 _275\"></span>e exercised<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc55\">In<span class=\"__2 _275\"></span>crem<span class=\"__2 _275\"></span>ental bo<span class=\"__2 _275\"></span>rrowing rates are calc<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated us<span class=\"__2 _275\"></span>ing a p<span class=\"__2 _275\"></span>or<span class=\"__2 _279\"></span>tfo<span class=\"__2 _275\"></span>lio a<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>roach<span class=\"__2 _275\"></span>, ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n the r<span class=\"__2 _275\"></span>isk p<span class=\"__2 _275\"></span>ro\ufb01le of th<span class=\"__2 _275\"></span>e entit<span class=\"__2 _275\"></span>y h<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g th<span class=\"__2 _275\"></span>e lea<span class=\"__2 _275\"></span>se<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc56\">an<span class=\"__2 _275\"></span>d the term a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy of th<span class=\"__2 _275\"></span>e le<span class=\"__2 _275\"></span>ase.<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc57\">Af<span class=\"__2 _275\"></span>ter in<span class=\"__2 _275\"></span>itial rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on, l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se cred<span class=\"__2 _275\"></span>itors are me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tise<span class=\"__2 _275\"></span>d cos<span class=\"__2 _275\"></span>t usi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effe</span><span class=\"__2 _275\"></span>ctive interest m<span class=\"__2 _275\"></span>ethod<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>ey are<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc58\">reme<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>red wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>ere is a ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge i<span class=\"__2 _275\"></span>n fu<span class=\"__2 _275\"></span>ture le<span class=\"__2 _275\"></span>ase p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts or wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s its as<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>sm<span class=\"__2 _275\"></span>ent of wh<span class=\"__2 _275\"></span>ether i<span class=\"__2 _275\"></span>t is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc59\">reaso<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>y cer<span class=\"__2 _275\"></span>tain to exercise an o<span class=\"__2 _275\"></span>ption with<span class=\"__2 _275\"></span>in th<span class=\"__2 _275\"></span>e co<span class=\"__2 _275\"></span>ntract. A co<span class=\"__2 _275\"></span>rrespo<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g adj<span class=\"__2 _275\"></span>us<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nt is ma<span class=\"__2 _275\"></span>de to the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls1_2 ws34_1 gsc5a\">the right<span class=\"__2 _283\"></span>-of<span class=\"__2 _282\"></span>-use asset.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc5b\">The r<span class=\"__2 _275\"></span>ight<span class=\"__2 _277\"></span>-of<span class=\"__2 _277\"></span>-use a<span class=\"__2 _275\"></span>sset is i<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at c<span class=\"__2 _275\"></span>ost, wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h com<span class=\"__2 _275\"></span>pr<span class=\"__2 _275\"></span>ises th<span class=\"__2 _275\"></span>e le<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>e credi<span class=\"__2 _275\"></span>tor adju<span class=\"__2 _275\"></span>sted for a<span class=\"__2 _275\"></span>ny pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts m<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>e at or<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc5c\">before the c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>cem<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ate, initi<span class=\"__2 _275\"></span>al di<span class=\"__2 _275\"></span>rect co<span class=\"__2 _275\"></span>sts in<span class=\"__2 _275\"></span>cu<span class=\"__2 _275\"></span>rred, l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se in<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>ntives recei<span class=\"__2 _275\"></span>ved a<span class=\"__2 _275\"></span>nd a<span class=\"__2 _275\"></span>n estim<span class=\"__2 _275\"></span>ate of the co<span class=\"__2 _275\"></span>st to dism<span class=\"__2 _275\"></span>antl<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc5d\">or restore the un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rly<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g as<span class=\"__2 _275\"></span>set or th<span class=\"__2 _275\"></span>e site on wh<span class=\"__2 _275\"></span>ich it i<span class=\"__2 _275\"></span>s lo<span class=\"__2 _275\"></span>cated at th<span class=\"__2 _275\"></span>e en<span class=\"__2 _275\"></span>d of th<span class=\"__2 _275\"></span>e le<span class=\"__2 _275\"></span>ase term<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e rig<span class=\"__2 _275\"></span>ht<span class=\"__2 _282\"></span>-of<span class=\"__2 _277\"></span>-u<span class=\"__2 _275\"></span>se as<span class=\"__2 _275\"></span>set is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc5e\">de<span class=\"__2 _275\"></span>preci<span class=\"__2 _275\"></span>ated over the l<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>se term an<span class=\"__2 _275\"></span>d is tested p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>lly fo<span class=\"__2 _275\"></span>r im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent if a<span class=\"__2 _275\"></span>n im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>tor is con<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ered to exist.<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gsc5f\">5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls48_1 ws46_1 gsc61\">DE<span class=\"__2 _275\"></span>RIVA<span class=\"__2 _277\"></span>TIVE FI<span class=\"__2 _275\"></span>NANC<span class=\"__2 _275\"></span>IAL IN<span class=\"__2 _275\"></span>STRU<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ENTS<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc62\">The G<span class=\"__2 _275\"></span>roup u<span class=\"__2 _275\"></span>ses d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents (p<span class=\"__2 _275\"></span>rin<span class=\"__2 _275\"></span>cip<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>ly interest rate, curren<span class=\"__2 _275\"></span>cy an<span class=\"__2 _275\"></span>d cross c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rency i<span class=\"__2 _275\"></span>nterest rate sw<span class=\"__2 _276\"></span>aps a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc63\">for<span class=\"__2 _275\"></span>ward foreig<span class=\"__2 _275\"></span>n exchan<span class=\"__2 _275\"></span>ge a<span class=\"__2 _275\"></span>nd c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y c<span class=\"__2 _275\"></span>ontracts) to hed<span class=\"__2 _275\"></span>ge its exp<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ure to int<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>rest rate and forei<span class=\"__2 _275\"></span>gn excha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>e ris<span class=\"__2 _275\"></span>ks an<span class=\"__2 _275\"></span>d to<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc64\">ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>ric<span class=\"__2 _275\"></span>es of cer<span class=\"__2 _275\"></span>tai<span class=\"__2 _275\"></span>n com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>odi<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y prod<span class=\"__2 _275\"></span>ucts a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>ing f<span class=\"__2 _275\"></span>rom op<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>al, \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>nd i<span class=\"__2 _275\"></span>nvestm<span class=\"__2 _275\"></span>ent ac<span class=\"__2 _275\"></span>tivi<span class=\"__2 _275\"></span>ties<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc65\">De<span class=\"__2 _275\"></span>rivati<span class=\"__2 _275\"></span>ve \ufb01na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>l ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts are recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed at i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>eptio<span class=\"__2 _275\"></span>n at fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e, bei<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of es<span class=\"__2 _275\"></span>tima<span class=\"__2 _275\"></span>ted fu<span class=\"__2 _275\"></span>ture cas<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc66\">\ufb02ows. T<span class=\"__2 _275\"></span>he m<span class=\"__2 _275\"></span>etho<span class=\"__2 _275\"></span>d of recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the resu<span class=\"__2 _275\"></span>ltin<span class=\"__2 _275\"></span>g ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s de<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>s on wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r the d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative is d<span class=\"__2 _275\"></span>esig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted as a h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc67\">ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>ent, a<span class=\"__2 _275\"></span>nd if s<span class=\"__2 _275\"></span>o, the n<span class=\"__2 _275\"></span>ature of the item b<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>ng h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d.<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc68\">Cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es in th<span class=\"__2 _275\"></span>e fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of cu<span class=\"__2 _275\"></span>rrenc<span class=\"__2 _275\"></span>y swaps th<span class=\"__2 _275\"></span>at are h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g bo<span class=\"__2 _275\"></span>rrowing<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d for wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h the G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as n<span class=\"__2 _275\"></span>ot ele<span class=\"__2 _275\"></span>cted to appl<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc69\">he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting<span class=\"__2 _275\"></span>, al<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g with ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s in the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ivatives h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>ng b<span class=\"__2 _275\"></span>orrowin<span class=\"__2 _275\"></span>gs, th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>re par<span class=\"__2 _275\"></span>t of d<span class=\"__2 _275\"></span>esig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted fair<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc6a\">valu<span class=\"__2 _275\"></span>e he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e rela<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>sh<span class=\"__2 _275\"></span>ips, a<span class=\"__2 _275\"></span>re re\ufb02ected i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent in \u2018<span class=\"__2 _275\"></span>Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce C<span class=\"__2 _275\"></span>ost<span class=\"__2 _275\"></span>s\u2019<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc6b\">Cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es in th<span class=\"__2 _275\"></span>e fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of other d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ivative \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents fo<span class=\"__2 _275\"></span>r whi<span class=\"__2 _275\"></span>ch th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s not el<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>ted to apply h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dge<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc6c\">acc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nting a<span class=\"__2 _275\"></span>re re\ufb02ected in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt, in \u2018Oth<span class=\"__2 _275\"></span>er O<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me/<span class=\"__2 _277\"></span>E<span class=\"__2 _275\"></span>x<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nses\u2019<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span><span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls1b_1 ws79_1 gsc6d\">HE<span class=\"__2 _275\"></span>DGI<span class=\"__2 _275\"></span>NG<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc6e\">For th<span class=\"__2 _275\"></span>e pu<span class=\"__2 _275\"></span>rp<span class=\"__2 _275\"></span>oses of h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g, h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s are des<span class=\"__2 _275\"></span>ign<span class=\"__2 _275\"></span>ated ei<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r as fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>es (whic<span class=\"__2 _275\"></span>h he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e the exp<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ure to<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc6f\">movem<span class=\"__2 _275\"></span>ents i<span class=\"__2 _275\"></span>n the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as<span class=\"__2 _275\"></span>sets or li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ili<span class=\"__2 _275\"></span>ties o<span class=\"__2 _275\"></span>r \ufb01rm c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mitm<span class=\"__2 _275\"></span>ents th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>re attri<span class=\"__2 _275\"></span>bu<span class=\"__2 _275\"></span>table to he<span class=\"__2 _275\"></span>dge<span class=\"__2 _275\"></span>d ris<span class=\"__2 _275\"></span>ks) or cas<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc70\">\ufb02ow h<span class=\"__2 _275\"></span>edg<span class=\"__2 _275\"></span>es (whic<span class=\"__2 _275\"></span>h he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e expo<span class=\"__2 _275\"></span>sures to \ufb02uc<span class=\"__2 _275\"></span>tua<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s in f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re cash \ufb02<span class=\"__2 _275\"></span>ows de<span class=\"__2 _275\"></span>rived f<span class=\"__2 _275\"></span>rom a p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>tic<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ar ris<span class=\"__2 _275\"></span>k as<span class=\"__2 _275\"></span>soc<span class=\"__2 _275\"></span>iated wi<span class=\"__2 _275\"></span>th<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc71\">recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>ssets o<span class=\"__2 _275\"></span>r lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s or h<span class=\"__2 _275\"></span>igh<span class=\"__2 _275\"></span>ly p<span class=\"__2 _275\"></span>roba<span class=\"__2 _275\"></span>ble fo<span class=\"__2 _275\"></span>reca<span class=\"__2 _275\"></span>st transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns).<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc72\">The G<span class=\"__2 _275\"></span>roup d<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents<span class=\"__2 _275\"></span>, at the i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>eptio<span class=\"__2 _275\"></span>n of the transa<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>, the rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>hip b<span class=\"__2 _275\"></span>etwe<span class=\"__2 _275\"></span>en h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ents an<span class=\"__2 _275\"></span>d h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d items,<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc73\">as wel<span class=\"__2 _275\"></span>l as its r<span class=\"__2 _275\"></span>isk m<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ag<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent o<span class=\"__2 _275\"></span>bje<span class=\"__2 _275\"></span>ctives a<span class=\"__2 _275\"></span>nd s<span class=\"__2 _275\"></span>trategy for un<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>takin<span class=\"__2 _275\"></span>g vari<span class=\"__2 _275\"></span>ous h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dgi<span class=\"__2 _275\"></span>ng tran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s. T<span class=\"__2 _275\"></span>he G<span class=\"__2 _275\"></span>roup a<span class=\"__2 _275\"></span>lso<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc74\">do<span class=\"__2 _275\"></span>cum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nts its as<span class=\"__2 _275\"></span>sess<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt, both at h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge i<span class=\"__2 _275\"></span>nce<span class=\"__2 _275\"></span>ption a<span class=\"__2 _275\"></span>nd o<span class=\"__2 _275\"></span>n an o<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>oi<span class=\"__2 _275\"></span>ng b<span class=\"__2 _275\"></span>asi<span class=\"__2 _275\"></span>s, of wheth<span class=\"__2 _275\"></span>er th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>rivati<span class=\"__2 _275\"></span>ves tha<span class=\"__2 _275\"></span>t are use<span class=\"__2 _275\"></span>d in<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc75\">he<span class=\"__2 _275\"></span>dgi<span class=\"__2 _275\"></span>ng tran<span class=\"__2 _275\"></span>sac<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s are hi<span class=\"__2 _275\"></span>gh<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ly effe</span><span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ctive in off</span><span class=\"__2 _275\"></span>set<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ges i<span class=\"__2 _275\"></span>n fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>es or c<span class=\"__2 _275\"></span>ash \ufb02<span class=\"__2 _275\"></span>ows of he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed item<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc76\">The fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s of vario<span class=\"__2 _275\"></span>us d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative in<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts are dis<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d in n<span class=\"__2 _275\"></span>ote 3.<span class=\"__2 _277\"></span>1<span class=\"__2 _275\"></span>0 an<span class=\"__2 _275\"></span>d the m<span class=\"__2 _275\"></span>ovem<span class=\"__2 _275\"></span>ents o<span class=\"__2 _275\"></span>n the ca<span class=\"__2 _275\"></span>sh \ufb02<span class=\"__2 _275\"></span>ow he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e reser<span class=\"__2 _275\"></span>ve in<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc77\">eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>re shown in n<span class=\"__2 _275\"></span>ote 4.<span class=\"__2 _275\"></span>2. Th<span class=\"__2 _275\"></span>e f<span class=\"__2 _275\"></span>ull fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of a d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative is c<span class=\"__2 _275\"></span>las<span class=\"__2 _275\"></span>si\ufb01<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d as a no<span class=\"__2 _275\"></span>n-cur<span class=\"__2 _275\"></span>rent asset o<span class=\"__2 _275\"></span>r no<span class=\"__2 _275\"></span>n-current l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y if the<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc78\">rema<span class=\"__2 _275\"></span>ini<span class=\"__2 _275\"></span>ng m<span class=\"__2 _275\"></span>atu<span class=\"__2 _275\"></span>rit<span class=\"__2 _275\"></span>y of th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>rivati<span class=\"__2 _275\"></span>ve is mo<span class=\"__2 _275\"></span>re than 12 m<span class=\"__2 _275\"></span>onth<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d as a cu<span class=\"__2 _275\"></span>rrent as<span class=\"__2 _275\"></span>set or c<span class=\"__2 _275\"></span>urrent li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ilit<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>f the rem<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g m<span class=\"__2 _275\"></span>atur<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc79\">the d<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>vative is l<span class=\"__2 _275\"></span>ess th<span class=\"__2 _275\"></span>an 12 m<span class=\"__2 _275\"></span>onth<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls75_1 ws0_2 gsc7a\">Fair<span class=\"__2 _276\"></span> v<span class=\"__2 _276\"></span>alue hed<span class=\"__2 _276\"></span>ge<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc7b\">In the c<span class=\"__2 _275\"></span>ase of fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>s whi<span class=\"__2 _275\"></span>ch sa<span class=\"__2 _275\"></span>tisf<span class=\"__2 _279\"></span>y the co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns fo<span class=\"__2 _275\"></span>r he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>ntin<span class=\"__2 _275\"></span>g, any ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s ari<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g f<span class=\"__2 _275\"></span>rom the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc7c\">reme<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nt of the fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ing i<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>s repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ted in the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent, togethe<span class=\"__2 _275\"></span>r with a<span class=\"__2 _275\"></span>ny cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc7d\">the fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of the h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed as<span class=\"__2 _275\"></span>set or l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y that a<span class=\"__2 _275\"></span>re attr<span class=\"__2 _275\"></span>ibu<span class=\"__2 _275\"></span>table to the h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d ris<span class=\"__2 _275\"></span>k. A<span class=\"__2 _275\"></span>s a result, th<span class=\"__2 _275\"></span>e ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on interest rate<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc7e\">swaps an<span class=\"__2 _275\"></span>d cross c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rency i<span class=\"__2 _275\"></span>nterest rate sw<span class=\"__2 _276\"></span>aps th<span class=\"__2 _275\"></span>at are in h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge rel<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>hip<span class=\"__2 _275\"></span>s with b<span class=\"__2 _275\"></span>orrowin<span class=\"__2 _275\"></span>gs are in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed wi<span class=\"__2 _275\"></span>thin \u2018<span class=\"__2 _275\"></span>Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nce<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc7f\">In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e\u2019 or \u2018<span class=\"__2 _275\"></span>Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nce C<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>ts\u2019<span class=\"__2 _277\"></span>. In the c<span class=\"__2 _275\"></span>ase of th<span class=\"__2 _275\"></span>e rela<span class=\"__2 _275\"></span>ted hed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d bo<span class=\"__2 _275\"></span>rrowing<span class=\"__2 _275\"></span>s, a<span class=\"__2 _275\"></span>ny gai<span class=\"__2 _275\"></span>n or l<span class=\"__2 _275\"></span>oss o<span class=\"__2 _275\"></span>n the h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d item whi<span class=\"__2 _275\"></span>ch is<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc80\">at<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utabl<span class=\"__2 _275\"></span>e to the hed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d ris<span class=\"__2 _275\"></span>k is a<span class=\"__2 _275\"></span>djus<span class=\"__2 _275\"></span>ted ag<span class=\"__2 _275\"></span>ain<span class=\"__2 _275\"></span>st th<span class=\"__2 _275\"></span>e car<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt of the h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dge<span class=\"__2 _275\"></span>d item an<span class=\"__2 _275\"></span>d re\ufb02e<span class=\"__2 _275\"></span>cted in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc81\">Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt with<span class=\"__2 _275\"></span>in \u2018<span class=\"__2 _275\"></span>Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce C<span class=\"__2 _275\"></span>osts\u2019 o<span class=\"__2 _275\"></span>r \u2018Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e\u2019<span class=\"__2 _277\"></span>. Th<span class=\"__2 _275\"></span>e ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>y d<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>ivatives th<span class=\"__2 _275\"></span>at a<span class=\"__2 _275\"></span>re desig<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>ted as fai<span class=\"__2 _275\"></span>r<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc82\">valu<span class=\"__2 _275\"></span>e he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>es of \ufb01r<span class=\"__2 _275\"></span>m com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>itme<span class=\"__2 _275\"></span>nts are recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent. A<span class=\"__2 _275\"></span>ny ch<span class=\"__2 _275\"></span>ang<span class=\"__2 _275\"></span>e in th<span class=\"__2 _275\"></span>e fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e of the \ufb01<span class=\"__2 _275\"></span>rm<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc83\">com<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>tme<span class=\"__2 _275\"></span>nt at<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utabl<span class=\"__2 _275\"></span>e to the he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed ri<span class=\"__2 _275\"></span>sk is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as a<span class=\"__2 _275\"></span>n ass<span class=\"__2 _275\"></span>et or li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y o<span class=\"__2 _275\"></span>n the B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce S<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>et with a co<span class=\"__2 _275\"></span>rrespo<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc84\">gai<span class=\"__2 _275\"></span>n or l<span class=\"__2 _275\"></span>oss i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc85\">If a he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e no l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>r m<span class=\"__2 _275\"></span>eets the c<span class=\"__2 _275\"></span>riteri<span class=\"__2 _275\"></span>a for h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g, th<span class=\"__2 _275\"></span>e adj<span class=\"__2 _275\"></span>ustm<span class=\"__2 _275\"></span>ent to the ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of the h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>d item is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc86\">am<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tis<span class=\"__2 _275\"></span>ed to the In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt over the p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od to mat<span class=\"__2 _275\"></span>urit<span class=\"__2 _275\"></span>y.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls36_1 ws1_2 gsc87\">Cas<span class=\"__2 _275\"></span>h \ufb02ow he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc88\">Whe<span class=\"__2 _275\"></span>re a der<span class=\"__2 _275\"></span>ivative \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nci<span class=\"__2 _275\"></span>al i<span class=\"__2 _275\"></span>nstr<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ent is d<span class=\"__2 _275\"></span>esi<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ated as a h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge of th<span class=\"__2 _275\"></span>e vari<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>n cas<span class=\"__2 _275\"></span>h \ufb02ows of a reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>ss<span class=\"__2 _275\"></span>et or lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc89\">or a h<span class=\"__2 _275\"></span>igh<span class=\"__2 _275\"></span>ly p<span class=\"__2 _275\"></span>roba<span class=\"__2 _275\"></span>ble fo<span class=\"__2 _275\"></span>reca<span class=\"__2 _275\"></span>sted transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n, th<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">e effec</span><span class=\"__2 _275\"></span>tive pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of any ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s on th<span class=\"__2 _275\"></span>e de<span class=\"__2 _275\"></span>rivati<span class=\"__2 _275\"></span>ve \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>l ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc8a\">recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>s a sep<span class=\"__2 _275\"></span>arate com<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>nt of eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y. The in<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">effe</span><span class=\"__2 _275\"></span>ctive p<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n is rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ted in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt in \u2018<span class=\"__2 _275\"></span>Fin<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e\u2019<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc8b\">an<span class=\"__2 _275\"></span>d \u2018Fi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Cos<span class=\"__2 _275\"></span>ts\u2019 whe<span class=\"__2 _275\"></span>re the he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>tem is pri<span class=\"__2 _275\"></span>vate pla<span class=\"__2 _275\"></span>cem<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>ebt, an<span class=\"__2 _275\"></span>d in \u2018O<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r Op<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me/Expe<span class=\"__2 _275\"></span>nse<span class=\"__2 _275\"></span>s\u2019 for al<span class=\"__2 _275\"></span>l other<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc8c\">case<span class=\"__2 _275\"></span>s. Wh<span class=\"__2 _275\"></span>en a fo<span class=\"__2 _275\"></span>reca<span class=\"__2 _275\"></span>st transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n resul<span class=\"__2 _275\"></span>ts in th<span class=\"__2 _275\"></span>e recog<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on of a<span class=\"__2 _275\"></span>n ass<span class=\"__2 _275\"></span>et or a li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y, t<span class=\"__2 _276\"></span>he c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative ga<span class=\"__2 _275\"></span>in o<span class=\"__2 _275\"></span>r los<span class=\"__2 _275\"></span>s is rem<span class=\"__2 _275\"></span>oved<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc8d\">from e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed in th<span class=\"__2 _275\"></span>e in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>l me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>urem<span class=\"__2 _275\"></span>ent of the a<span class=\"__2 _275\"></span>sset o<span class=\"__2 _275\"></span>r lia<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y. Othe<span class=\"__2 _275\"></span>rw<span class=\"__2 _275\"></span>ise, the a<span class=\"__2 _275\"></span>sso<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>ated ga<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>s or lo<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>s that h<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc8e\">previo<span class=\"__2 _275\"></span>usl<span class=\"__2 _275\"></span>y be<span class=\"__2 _275\"></span>en rec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d in e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y are transfe<span class=\"__2 _275\"></span>rred to the In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement i<span class=\"__2 _275\"></span>n the s<span class=\"__2 _275\"></span>am<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d as the h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>ed<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc8f\">transac<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n in Reven<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>e or Co<span class=\"__2 _275\"></span>st of Sa<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>s (dep<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g on w<span class=\"__2 _275\"></span>hethe<span class=\"__2 _275\"></span>r the h<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e related to a forecas<span class=\"__2 _275\"></span>ted sal<span class=\"__2 _275\"></span>e or p<span class=\"__2 _275\"></span>urch<span class=\"__2 _275\"></span>ase).<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc90\">Whe<span class=\"__2 _275\"></span>n a he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g ins<span class=\"__2 _275\"></span>tru<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt expires or i<span class=\"__2 _275\"></span>s sol<span class=\"__2 _275\"></span>d, o<span class=\"__2 _275\"></span>r whe<span class=\"__2 _275\"></span>n a he<span class=\"__2 _275\"></span>dg<span class=\"__2 _275\"></span>e no l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>r m<span class=\"__2 _275\"></span>eets the c<span class=\"__2 _275\"></span>riteri<span class=\"__2 _275\"></span>a for h<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>ge a<span class=\"__2 _275\"></span>cco<span class=\"__2 _275\"></span>untin<span class=\"__2 _275\"></span>g, a<span class=\"__2 _275\"></span>ny<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc91\">cum<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative g<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>n or lo<span class=\"__2 _275\"></span>ss exis<span class=\"__2 _275\"></span>ting i<span class=\"__2 _275\"></span>n eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>t that ti<span class=\"__2 _275\"></span>me rem<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>ns i<span class=\"__2 _275\"></span>n eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd is rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e forec<span class=\"__2 _275\"></span>ast trans<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>tion i<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc92\">ultim<span class=\"__2 _275\"></span>atel<span class=\"__2 _275\"></span>y recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent. Wh<span class=\"__2 _275\"></span>en a fo<span class=\"__2 _275\"></span>recas<span class=\"__2 _275\"></span>t transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n is n<span class=\"__2 _275\"></span>o lo<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>er exp<span class=\"__2 _275\"></span>ected to occ<span class=\"__2 _275\"></span>ur, t<span class=\"__2 _276\"></span>he c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc93\">gai<span class=\"__2 _275\"></span>n or l<span class=\"__2 _275\"></span>oss th<span class=\"__2 _275\"></span>at was rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ted i<span class=\"__2 _275\"></span>n eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y is i<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>dia<span class=\"__2 _275\"></span>tely transfe<span class=\"__2 _275\"></span>rred to the In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Statement<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gsc94\">5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls5c_1 ws15_2 gsc96\">PRO<span class=\"__2 _277\"></span>VISIONS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc97\">A provisi<span class=\"__2 _275\"></span>on is rec<span class=\"__2 _275\"></span>ogn<span class=\"__2 _275\"></span>is<span class=\"__2 _275\"></span>ed in th<span class=\"__2 _275\"></span>e B<span class=\"__2 _275\"></span>ala<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>eet wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p ha<span class=\"__2 _275\"></span>s a prese<span class=\"__2 _275\"></span>nt ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n (eith<span class=\"__2 _275\"></span>er le<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>l or c<span class=\"__2 _275\"></span>ons<span class=\"__2 _275\"></span>tru<span class=\"__2 _275\"></span>ctive) be<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>use<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc98\">of a pas<span class=\"__2 _275\"></span>t event, an<span class=\"__2 _275\"></span>d it is p<span class=\"__2 _275\"></span>robab<span class=\"__2 _275\"></span>le th<span class=\"__2 _275\"></span>at a trans<span class=\"__2 _275\"></span>fer of e<span class=\"__2 _275\"></span>con<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>ic b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01ts w<span class=\"__2 _275\"></span>ill b<span class=\"__2 _275\"></span>e requ<span class=\"__2 _275\"></span>ired to settl<span class=\"__2 _275\"></span>e the o<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>. Provisio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc99\">me<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>red at th<span class=\"__2 _275\"></span>e Di<span class=\"__2 _275\"></span>rectors\u2019 bes<span class=\"__2 _275\"></span>t esti<span class=\"__2 _275\"></span>mate of the exp<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>dit<span class=\"__2 _275\"></span>ure requi<span class=\"__2 _275\"></span>red to settle th<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n at th<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g date an<span class=\"__2 _275\"></span>d are<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc9a\">disc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nted to present valu<span class=\"__2 _275\"></span>e wh<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">ere the effe</span><span class=\"__2 _275\"></span>ct is m<span class=\"__2 _275\"></span>ateri<span class=\"__2 _275\"></span>al.<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc9b\">A provisi<span class=\"__2 _275\"></span>on for res<span class=\"__2 _275\"></span>truc<span class=\"__2 _275\"></span>turi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>s recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed wh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as ap<span class=\"__2 _275\"></span>proved a detail<span class=\"__2 _275\"></span>ed an<span class=\"__2 _275\"></span>d for<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>l restru<span class=\"__2 _275\"></span>ctur<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g pl<span class=\"__2 _275\"></span>an an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsf_2 wsb_2 gsc9c\">announced its main pr<span class=\"__2 _277\"></span>ovisions.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc9d\">Provisio<span class=\"__2 _275\"></span>ns ar<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n bus<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ess c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>nati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s are on<span class=\"__2 _275\"></span>ly reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d to the extent that th<span class=\"__2 _275\"></span>ey wou<span class=\"__2 _275\"></span>ld h<span class=\"__2 _275\"></span>ave qu<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>i\ufb01<span class=\"__2 _275\"></span>ed for rec<span class=\"__2 _275\"></span>og<span class=\"__2 _275\"></span>niti<span class=\"__2 _275\"></span>on in<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc9e\">the \ufb01<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial s<span class=\"__2 _275\"></span>tat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ents of th<span class=\"__2 _275\"></span>e acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ree pri<span class=\"__2 _275\"></span>or to the ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isi<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsc9f\">A conti<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>ent li<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ilit<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>s not reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d but i<span class=\"__2 _275\"></span>s dis<span class=\"__2 _275\"></span>clo<span class=\"__2 _275\"></span>sed w<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>re the existen<span class=\"__2 _275\"></span>ce of the o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>ig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n will o<span class=\"__2 _275\"></span>nl<span class=\"__2 _275\"></span>y be c<span class=\"__2 _275\"></span>on\ufb01<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>ed by f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsca0\">events or wh<span class=\"__2 _275\"></span>ere it is n<span class=\"__2 _275\"></span>ot proba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e tha<span class=\"__2 _275\"></span>t an o<span class=\"__2 _275\"></span>ut<span class=\"__2 _275\"></span>\ufb02ow of reso<span class=\"__2 _275\"></span>urces wil<span class=\"__2 _275\"></span>l be req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>red to settle th<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n or wh<span class=\"__2 _275\"></span>ere the a<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ount of<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsca1\">the o<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>tion c<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>not be m<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>red with reas<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le reli<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>ilit<span class=\"__2 _275\"></span>y. Contin<span class=\"__2 _275\"></span>ge<span class=\"__2 _275\"></span>nt as<span class=\"__2 _275\"></span>sets are not reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>sed b<span class=\"__2 _275\"></span>ut a<span class=\"__2 _275\"></span>re disc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ed wh<span class=\"__2 _275\"></span>ere<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsca2\">an in<span class=\"__2 _275\"></span>\ufb02ow of ec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>ic b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01ts i<span class=\"__2 _275\"></span>s proba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls7a_1 ws7c_1 gsca3\">Environme<span class=\"__2 _275\"></span>ntal provisions<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsca4\">The G<span class=\"__2 _275\"></span>roup h<span class=\"__2 _275\"></span>as c<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>tain si<span class=\"__2 _275\"></span>te r<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iati<span class=\"__2 _275\"></span>on ob<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>s to be inc<span class=\"__2 _275\"></span>urred i<span class=\"__2 _275\"></span>n co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>lia<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e with lo<span class=\"__2 _275\"></span>ca<span class=\"__2 _275\"></span>l or n<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l env<span class=\"__2 _275\"></span>ironm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ntal<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsca5\">regul<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns tog<span class=\"__2 _275\"></span>ether wi<span class=\"__2 _275\"></span>th con<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>ve obl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>ns stem<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>ng f<span class=\"__2 _275\"></span>rom establ<span class=\"__2 _275\"></span>ish<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d bes<span class=\"__2 _275\"></span>t practi<span class=\"__2 _275\"></span>ce. Th<span class=\"__2 _275\"></span>e m<span class=\"__2 _275\"></span>eas<span class=\"__2 _275\"></span>urem<span class=\"__2 _275\"></span>ent of th<span class=\"__2 _275\"></span>ese<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsca6\">provisi<span class=\"__2 _275\"></span>ons i<span class=\"__2 _275\"></span>s ba<span class=\"__2 _275\"></span>sed o<span class=\"__2 _275\"></span>n the eval<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>tion of c<span class=\"__2 _275\"></span>urrentl<span class=\"__2 _275\"></span>y avai<span class=\"__2 _275\"></span>lab<span class=\"__2 _275\"></span>le fa<span class=\"__2 _275\"></span>cts wi<span class=\"__2 _275\"></span>th respe<span class=\"__2 _275\"></span>ct to eac<span class=\"__2 _275\"></span>h in<span class=\"__2 _275\"></span>div<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l site and i<span class=\"__2 _275\"></span>s adj<span class=\"__2 _275\"></span>usted<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsca7\">pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>all<span class=\"__2 _275\"></span>y as rem<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iati<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">on effo</span><span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ts prog<span class=\"__2 _275\"></span>ress or as a<span class=\"__2 _275\"></span>dd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l info<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n be<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>es a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le. I<span class=\"__2 _275\"></span>nh<span class=\"__2 _275\"></span>erent un<span class=\"__2 _275\"></span>ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tainties exi<span class=\"__2 _275\"></span>st in s<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>h<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsca8\">me<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nts pr<span class=\"__2 _275\"></span>im<span class=\"__2 _275\"></span>ari<span class=\"__2 _275\"></span>ly du<span class=\"__2 _275\"></span>e to unkn<span class=\"__2 _275\"></span>own tim<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g, si<span class=\"__2 _275\"></span>te cond<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns an<span class=\"__2 _275\"></span>d ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>gi<span class=\"__2 _275\"></span>ng reg<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Full p<span class=\"__2 _275\"></span>rovisio<span class=\"__2 _275\"></span>n is m<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>e for th<span class=\"__2 _275\"></span>e net<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsca9\">present va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of the es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ated cos<span class=\"__2 _275\"></span>ts in rela<span class=\"__2 _275\"></span>tion to the G<span class=\"__2 _275\"></span>roup\u2019s environ<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ental lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s. Th<span class=\"__2 _275\"></span>e n<span class=\"__2 _275\"></span>et present val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>ted<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscaa\">costs i<span class=\"__2 _275\"></span>s cap<span class=\"__2 _275\"></span>italis<span class=\"__2 _275\"></span>ed as p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>uip<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent an<span class=\"__2 _275\"></span>d the u<span class=\"__2 _275\"></span>nwin<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng of th<span class=\"__2 _275\"></span>e dis<span class=\"__2 _275\"></span>cou<span class=\"__2 _275\"></span>nt el<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent o<span class=\"__2 _275\"></span>n the e<span class=\"__2 _275\"></span>nviron<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>ntal<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscab\">provisi<span class=\"__2 _275\"></span>on is re\ufb02<span class=\"__2 _275\"></span>ected i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nco<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls70_1 ws73_1 gscac\">Cylinder<span class=\"__2 _277\"></span> a<span class=\"__2 _275\"></span>nd tank<span class=\"__2 _276\"></span> deposits<span class=\"__2 _277\"></span> provisi<span class=\"__2 _276\"></span>ons<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscad\">In ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain DCC En<span class=\"__2 _275\"></span>ergy o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>ration<span class=\"__2 _275\"></span>s, an o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>es from th<span class=\"__2 _275\"></span>e rece<span class=\"__2 _275\"></span>ipt of de<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>it fee<span class=\"__2 _275\"></span>s pa<span class=\"__2 _275\"></span>id by cus<span class=\"__2 _275\"></span>tome<span class=\"__2 _275\"></span>rs for LP<span class=\"__2 _275\"></span>G cyl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscae\">tanks. O<span class=\"__2 _275\"></span>n rece<span class=\"__2 _275\"></span>ipt of a dep<span class=\"__2 _275\"></span>os<span class=\"__2 _275\"></span>it the G<span class=\"__2 _275\"></span>roup reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>s a lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y eq<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>al to the de<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>it rece<span class=\"__2 _275\"></span>ived<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>is d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osit wi<span class=\"__2 _275\"></span>ll su<span class=\"__2 _275\"></span>bse<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>entl<span class=\"__2 _275\"></span>y be<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscaf\">refun<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d at an a<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ount e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>al to the o<span class=\"__2 _275\"></span>rig<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>al de<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>sit o<span class=\"__2 _275\"></span>n return of the cy<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>er o<span class=\"__2 _275\"></span>r tank togethe<span class=\"__2 _275\"></span>r with th<span class=\"__2 _275\"></span>e ori<span class=\"__2 _275\"></span>gin<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>l de<span class=\"__2 _275\"></span>pos<span class=\"__2 _275\"></span>it rece<span class=\"__2 _275\"></span>ipt.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscb0\">Cyl<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>r an<span class=\"__2 _275\"></span>d tank d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>osits a<span class=\"__2 _275\"></span>cq<span class=\"__2 _275\"></span>uired th<span class=\"__2 _275\"></span>roug<span class=\"__2 _275\"></span>h bu<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s com<span class=\"__2 _275\"></span>bi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s are me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>lly a<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>ir fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e at th<span class=\"__2 _275\"></span>e ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscb1\">date (i.e., net present val<span class=\"__2 _275\"></span>ue) an<span class=\"__2 _275\"></span>d th<span class=\"__2 _275\"></span>e unwin<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng of th<span class=\"__2 _275\"></span>e di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unt el<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ent i<span class=\"__2 _275\"></span>s re\ufb02ec<span class=\"__2 _275\"></span>ted in the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Statement.<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls1c_1 ws1_2 gscb2\">PE<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>O<span class=\"__2 _275\"></span>N A<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>D OTH<span class=\"__2 _279\"></span>E<span class=\"__2 _275\"></span>R PO<span class=\"__2 _275\"></span>ST-E<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>P<span class=\"__2 _275\"></span>LOYM<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT O<span class=\"__2 _275\"></span>B<span class=\"__2 _275\"></span>L<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GA<span class=\"__2 _276\"></span>TI<span class=\"__2 _275\"></span>O<span class=\"__2 _275\"></span>NS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscb3\">The G<span class=\"__2 _275\"></span>roup o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rates de\ufb01n<span class=\"__2 _275\"></span>ed c<span class=\"__2 _275\"></span>ontri<span class=\"__2 _275\"></span>buti<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>si<span class=\"__2 _275\"></span>on sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscb4\">The c<span class=\"__2 _275\"></span>osts a<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>ing i<span class=\"__2 _275\"></span>n resp<span class=\"__2 _275\"></span>ect of th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s de\ufb01n<span class=\"__2 _275\"></span>ed co<span class=\"__2 _275\"></span>ntrib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>n sch<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>mes a<span class=\"__2 _275\"></span>re cha<span class=\"__2 _275\"></span>rged to the In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt in th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d in<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscb5\">whi<span class=\"__2 _275\"></span>ch they a<span class=\"__2 _275\"></span>re inc<span class=\"__2 _275\"></span>urred<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p has n<span class=\"__2 _275\"></span>o l<span class=\"__2 _275\"></span>ega<span class=\"__2 _275\"></span>l or c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>ctive o<span class=\"__2 _275\"></span>bli<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>tion to pa<span class=\"__2 _275\"></span>y fu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r co<span class=\"__2 _275\"></span>ntrib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns af<span class=\"__2 _279\"></span>ter pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt of<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls20_1 ws19_1 gscb6\">\ufb01x<span class=\"__2 _276\"></span>ed con<span class=\"__2 _277\"></span>tribution<span class=\"__2 _276\"></span>s.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscb7\">The G<span class=\"__2 _275\"></span>roup o<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>rates several de\ufb01n<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t pe<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>on sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>es whi<span class=\"__2 _275\"></span>ch req<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>re contrib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns to be m<span class=\"__2 _275\"></span>ad<span class=\"__2 _275\"></span>e to sepa<span class=\"__2 _275\"></span>rately<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscb8\">adm<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>istered f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>ds<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>liti<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d cos<span class=\"__2 _275\"></span>ts ass<span class=\"__2 _275\"></span>oc<span class=\"__2 _275\"></span>iated with th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p\u2019s de\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n sch<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>mes a<span class=\"__2 _275\"></span>re asse<span class=\"__2 _275\"></span>sse<span class=\"__2 _275\"></span>d ba<span class=\"__2 _275\"></span>sed<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscb9\">on th<span class=\"__2 _275\"></span>e projec<span class=\"__2 _275\"></span>ted un<span class=\"__2 _275\"></span>it cred<span class=\"__2 _275\"></span>it meth<span class=\"__2 _275\"></span>od by qu<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>i\ufb01e<span class=\"__2 _275\"></span>d ac<span class=\"__2 _275\"></span>tua<span class=\"__2 _275\"></span>rie<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d are arri<span class=\"__2 _275\"></span>ved at u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g ac<span class=\"__2 _275\"></span>tua<span class=\"__2 _275\"></span>ria<span class=\"__2 _275\"></span>l ass<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ption<span class=\"__2 _275\"></span>s bas<span class=\"__2 _275\"></span>ed o<span class=\"__2 _275\"></span>n ma<span class=\"__2 _275\"></span>rket<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscba\">expe<span class=\"__2 _275\"></span>ctation<span class=\"__2 _275\"></span>s at the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate. The G<span class=\"__2 _275\"></span>roup\u2019s net ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n in resp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>t of de\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>\ufb01t pe<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>ion s<span class=\"__2 _275\"></span>ch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es is c<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>cul<span class=\"__2 _275\"></span>ated<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscbb\">sep<span class=\"__2 _275\"></span>arately fo<span class=\"__2 _275\"></span>r ea<span class=\"__2 _275\"></span>ch pl<span class=\"__2 _275\"></span>an by es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>atin<span class=\"__2 _275\"></span>g the n<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r of f<span class=\"__2 _275\"></span>uture be<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>\ufb01ts th<span class=\"__2 _275\"></span>at em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyees h<span class=\"__2 _275\"></span>ave e<span class=\"__2 _275\"></span>arn<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n return for th<span class=\"__2 _275\"></span>eir s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscbc\">the c<span class=\"__2 _275\"></span>urrent an<span class=\"__2 _275\"></span>d pr<span class=\"__2 _275\"></span>io<span class=\"__2 _275\"></span>r pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>ds. T<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>t be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t is di<span class=\"__2 _275\"></span>sco<span class=\"__2 _275\"></span>unted to determin<span class=\"__2 _275\"></span>e its p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue, a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e of any pl<span class=\"__2 _275\"></span>an as<span class=\"__2 _275\"></span>set is<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscbd\">de<span class=\"__2 _275\"></span>du<span class=\"__2 _275\"></span>cted. Pl<span class=\"__2 _275\"></span>an as<span class=\"__2 _275\"></span>sets are me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ured at fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>s.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscbe\">The d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt rate empl<span class=\"__2 _275\"></span>oyed in d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g the p<span class=\"__2 _275\"></span>resent val<span class=\"__2 _275\"></span>ue of th<span class=\"__2 _275\"></span>e sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>mes\u2019 l<span class=\"__2 _275\"></span>iab<span class=\"__2 _275\"></span>il<span class=\"__2 _275\"></span>ities i<span class=\"__2 _275\"></span>s determi<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d by reference to ma<span class=\"__2 _275\"></span>rket<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscbf\">yie<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>s at the rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate on hi<span class=\"__2 _275\"></span>gh-qu<span class=\"__2 _275\"></span>ali<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y cor<span class=\"__2 _275\"></span>po<span class=\"__2 _275\"></span>rate bond<span class=\"__2 _275\"></span>s of a cur<span class=\"__2 _275\"></span>renc<span class=\"__2 _275\"></span>y an<span class=\"__2 _275\"></span>d term con<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>tent with the c<span class=\"__2 _275\"></span>urren<span class=\"__2 _275\"></span>cy a<span class=\"__2 _275\"></span>nd term of<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls20_1 ws19_1 gscc0\">the a<span class=\"__2 _276\"></span>ssociat<span class=\"__2 _277\"></span>ed post<span class=\"__2 _283\"></span>-employmen<span class=\"__2 _276\"></span>t bene\ufb01t<span class=\"__2 _277\"></span> obligations.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscc1\">The d<span class=\"__2 _275\"></span>efer<span class=\"__2 _275\"></span>red tax imp<span class=\"__2 _275\"></span>act of p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n sc<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>me s<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>nd d<span class=\"__2 _275\"></span>e\ufb01c<span class=\"__2 _275\"></span>its is d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ed se<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>rately with<span class=\"__2 _275\"></span>in defe<span class=\"__2 _275\"></span>rred tax lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>itie<span class=\"__2 _275\"></span>s or as<span class=\"__2 _275\"></span>sets<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscc2\">as ap<span class=\"__2 _275\"></span>prop<span class=\"__2 _275\"></span>riate. Re<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>ureme<span class=\"__2 _275\"></span>nts, c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pri<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g ac<span class=\"__2 _275\"></span>tua<span class=\"__2 _275\"></span>ria<span class=\"__2 _275\"></span>l gai<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>oss<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d the return o<span class=\"__2 _275\"></span>n pl<span class=\"__2 _275\"></span>an as<span class=\"__2 _275\"></span>sets (exclud<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g net interest)<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscc3\">are recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed im<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iately i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce S<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>et with a co<span class=\"__2 _275\"></span>rrespo<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>din<span class=\"__2 _275\"></span>g entr<span class=\"__2 _275\"></span>y to ret<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>ed e<span class=\"__2 _275\"></span>arn<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>gs th<span class=\"__2 _275\"></span>rough O<span class=\"__2 _275\"></span>th<span class=\"__2 _275\"></span>er<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscc4\">Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>rehe<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>ve Inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e in th<span class=\"__2 _275\"></span>e pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d in wh<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>h they o<span class=\"__2 _275\"></span>ccu<span class=\"__2 _275\"></span>r<span class=\"__2 _277\"></span>. R<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>surem<span class=\"__2 _275\"></span>ents a<span class=\"__2 _275\"></span>re not recla<span class=\"__2 _275\"></span>ssi<span class=\"__2 _275\"></span>\ufb01e<span class=\"__2 _275\"></span>d to pro\ufb01t or lo<span class=\"__2 _275\"></span>ss in<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsf_2 wsb_2 gs24e\">subsequent periods.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gscc5\">5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscc7\">The d<span class=\"__2 _275\"></span>e\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t pe<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>on a<span class=\"__2 _275\"></span>sset o<span class=\"__2 _275\"></span>r lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p Ba<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>e Sh<span class=\"__2 _275\"></span>eet co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ris<span class=\"__2 _275\"></span>es the total for eac<span class=\"__2 _275\"></span>h pl<span class=\"__2 _275\"></span>an of th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscc8\">of the d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01t o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tion l<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>s the fai<span class=\"__2 _275\"></span>r val<span class=\"__2 _275\"></span>ue of p<span class=\"__2 _275\"></span>lan a<span class=\"__2 _275\"></span>ssets o<span class=\"__2 _275\"></span>ut of wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>e ob<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>ons a<span class=\"__2 _275\"></span>re to be settle<span class=\"__2 _275\"></span>d di<span class=\"__2 _275\"></span>rectly. Plan<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscc9\">ass<span class=\"__2 _275\"></span>ets are assets th<span class=\"__2 _275\"></span>at are he<span class=\"__2 _275\"></span>ld by a l<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>g-<span class=\"__2 _277\"></span>term em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyee be<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>e\ufb01t f<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>d or q<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>lif<span class=\"__2 _279\"></span>yi<span class=\"__2 _275\"></span>ng in<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>rance p<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>ici<span class=\"__2 _275\"></span>es<span class=\"__2 _275\"></span>. Fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e is b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscca\">ma<span class=\"__2 _275\"></span>rket price info<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n, a<span class=\"__2 _275\"></span>nd, i<span class=\"__2 _275\"></span>n the ca<span class=\"__2 _275\"></span>se of p<span class=\"__2 _275\"></span>ubl<span class=\"__2 _275\"></span>ish<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>d sec<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ties, i<span class=\"__2 _275\"></span>t is th<span class=\"__2 _275\"></span>e pub<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>sh<span class=\"__2 _275\"></span>ed bi<span class=\"__2 _275\"></span>d pr<span class=\"__2 _275\"></span>ice. T<span class=\"__2 _275\"></span>he val<span class=\"__2 _275\"></span>ue of a<span class=\"__2 _275\"></span>ny de\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsccb\">ass<span class=\"__2 _275\"></span>et is lim<span class=\"__2 _275\"></span>ited to the prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of any ec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>ic b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01ts a<span class=\"__2 _275\"></span>vail<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le in th<span class=\"__2 _275\"></span>e for<span class=\"__2 _275\"></span>m of refun<span class=\"__2 _275\"></span>ds f<span class=\"__2 _275\"></span>rom the p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d redu<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns in<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsccc\">the f<span class=\"__2 _275\"></span>utu<span class=\"__2 _275\"></span>re contrib<span class=\"__2 _275\"></span>utio<span class=\"__2 _275\"></span>ns to the p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>n.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsccd\">A cur<span class=\"__2 _275\"></span>tail<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt ari<span class=\"__2 _275\"></span>ses wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p is d<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>strabl<span class=\"__2 _275\"></span>y com<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>ted to make a signi<span class=\"__2 _275\"></span>\ufb01ca<span class=\"__2 _275\"></span>nt redu<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n in th<span class=\"__2 _275\"></span>e nu<span class=\"__2 _275\"></span>mb<span class=\"__2 _275\"></span>er of e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loyee<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscce\">covered by a pl<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>. A pas<span class=\"__2 _275\"></span>t se<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>vi<span class=\"__2 _275\"></span>ce cos<span class=\"__2 _275\"></span>t, ne<span class=\"__2 _275\"></span>gati<span class=\"__2 _275\"></span>ve or po<span class=\"__2 _275\"></span>siti<span class=\"__2 _275\"></span>ve, arises fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g a ch<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ge in th<span class=\"__2 _275\"></span>e prese<span class=\"__2 _275\"></span>nt valu<span class=\"__2 _275\"></span>e of the d<span class=\"__2 _275\"></span>e\ufb01<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsccf\">be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>t ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n for e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loyee s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice i<span class=\"__2 _275\"></span>n pri<span class=\"__2 _275\"></span>or p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>iod<span class=\"__2 _275\"></span>s, resu<span class=\"__2 _275\"></span>ltin<span class=\"__2 _275\"></span>g in the c<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>rent per<span class=\"__2 _275\"></span>iod f<span class=\"__2 _275\"></span>rom th<span class=\"__2 _275\"></span>e introdu<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n of, or cha<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span>es to,<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscd0\">pos<span class=\"__2 _275\"></span>t<span class=\"__2 _282\"></span>-e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loym<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt be<span class=\"__2 _275\"></span>ne\ufb01<span class=\"__2 _275\"></span>ts. A set<span class=\"__2 _275\"></span>tle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt ari<span class=\"__2 _275\"></span>ses wh<span class=\"__2 _275\"></span>ere the G<span class=\"__2 _275\"></span>roup i<span class=\"__2 _275\"></span>s relieved of resp<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>nsi<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y for a p<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sio<span class=\"__2 _275\"></span>n ob<span class=\"__2 _275\"></span>lig<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on an<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscd1\">eli<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>tes sign<span class=\"__2 _275\"></span>i\ufb01c<span class=\"__2 _275\"></span>ant ri<span class=\"__2 _275\"></span>sk rela<span class=\"__2 _275\"></span>ting to the o<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>iga<span class=\"__2 _275\"></span>tion a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets use<span class=\"__2 _275\"></span><span class=\"__2 _2cc\">d to affect th</span><span class=\"__2 _275\"></span>e set<span class=\"__2 _275\"></span>tle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt. Past<span class=\"__2 _277\"></span>-ser<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ic<span class=\"__2 _275\"></span>e costs<span class=\"__2 _275\"></span>, ne<span class=\"__2 _275\"></span>ga<span class=\"__2 _275\"></span>tive or<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscd2\">pos<span class=\"__2 _275\"></span>itive, are recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iatel<span class=\"__2 _275\"></span>y in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement. Los<span class=\"__2 _275\"></span>ses a<span class=\"__2 _275\"></span>risi<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n set<span class=\"__2 _275\"></span>tlem<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt or cu<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tailm<span class=\"__2 _275\"></span>ent n<span class=\"__2 _275\"></span>ot all<span class=\"__2 _275\"></span>owed for i<span class=\"__2 _275\"></span>n the<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscd3\">actu<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>ial a<span class=\"__2 _275\"></span>ssu<span class=\"__2 _275\"></span>mptio<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>re mea<span class=\"__2 _275\"></span>sured a<span class=\"__2 _275\"></span>t the d<span class=\"__2 _275\"></span>ate on wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p be<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>mes d<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>nstrab<span class=\"__2 _275\"></span>ly co<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>ted to the transac<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscd4\">Gai<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>risi<span class=\"__2 _275\"></span>ng o<span class=\"__2 _275\"></span>n a set<span class=\"__2 _275\"></span>tlem<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt are me<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>red at the d<span class=\"__2 _275\"></span>ate on wh<span class=\"__2 _275\"></span>ich a<span class=\"__2 _275\"></span>ll p<span class=\"__2 _275\"></span>ar<span class=\"__2 _275\"></span>tie<span class=\"__2 _275\"></span>s who<span class=\"__2 _275\"></span>se co<span class=\"__2 _275\"></span>nse<span class=\"__2 _275\"></span>nt is req<span class=\"__2 _275\"></span>uired a<span class=\"__2 _275\"></span>re irrevocab<span class=\"__2 _275\"></span>ly<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscd5\">com<span class=\"__2 _275\"></span>mi<span class=\"__2 _275\"></span>tted to the trans<span class=\"__2 _275\"></span>acti<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>. Set<span class=\"__2 _275\"></span>tle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt gai<span class=\"__2 _275\"></span>ns a<span class=\"__2 _275\"></span>nd l<span class=\"__2 _275\"></span>oss<span class=\"__2 _275\"></span>es are de<span class=\"__2 _275\"></span>alt w<span class=\"__2 _275\"></span>ith in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls5c_1 ws5b_1 gscd6\">SHARE-BASED<span class=\"__2 _276\"></span> P<span class=\"__2 _277\"></span>A<span class=\"__2 _277\"></span>YMENT<span class=\"__2 _276\"></span> TRANSA<span class=\"__2 _277\"></span>CTIONS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscd7\">Ce<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tain em<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>oyees (in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>udi<span class=\"__2 _275\"></span>ng D<span class=\"__2 _275\"></span>irec<span class=\"__2 _275\"></span>tors) of the Group rec<span class=\"__2 _275\"></span>eive rem<span class=\"__2 _275\"></span>un<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n in th<span class=\"__2 _275\"></span>e form of s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re-based p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns,<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscd8\">whe<span class=\"__2 _275\"></span>reby emp<span class=\"__2 _275\"></span>loye<span class=\"__2 _275\"></span>es rend<span class=\"__2 _275\"></span>er s<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>v<span class=\"__2 _275\"></span>ice i<span class=\"__2 _275\"></span>n exchan<span class=\"__2 _275\"></span>g<span class=\"__2 _275\"></span>e for sh<span class=\"__2 _275\"></span>ares o<span class=\"__2 _275\"></span>r rig<span class=\"__2 _275\"></span>hts over sh<span class=\"__2 _275\"></span>ares.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscd9\">The fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue of s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re entitle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts granted is reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as an e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loye<span class=\"__2 _275\"></span>e expen<span class=\"__2 _275\"></span>se in th<span class=\"__2 _275\"></span>e In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt with a<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscda\">cor<span class=\"__2 _275\"></span>respo<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g in<span class=\"__2 _275\"></span>creas<span class=\"__2 _275\"></span>e in eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>. At the e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>d of eac<span class=\"__2 _275\"></span>h repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g pe<span class=\"__2 _275\"></span>rio<span class=\"__2 _275\"></span>d, the G<span class=\"__2 _275\"></span>roup revis<span class=\"__2 _275\"></span>es its es<span class=\"__2 _275\"></span>tim<span class=\"__2 _275\"></span>ates of the n<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r of option<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscdb\">that a<span class=\"__2 _275\"></span>re expec<span class=\"__2 _275\"></span>ted to v<span class=\"__2 _276\"></span>est b<span class=\"__2 _275\"></span>ase<span class=\"__2 _275\"></span>d on th<span class=\"__2 _275\"></span>e no<span class=\"__2 _275\"></span>n-market vestin<span class=\"__2 _275\"></span>g con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s an<span class=\"__2 _275\"></span>d ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>e con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s. It re<span class=\"__2 _275\"></span>cog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>es the i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>t of the<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscdc\">revisio<span class=\"__2 _275\"></span>n to origi<span class=\"__2 _275\"></span>na<span class=\"__2 _275\"></span>l esti<span class=\"__2 _275\"></span>ma<span class=\"__2 _275\"></span>tes, if any<span class=\"__2 _277\"></span>, i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent, with a co<span class=\"__2 _275\"></span>rresp<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>stme<span class=\"__2 _275\"></span>nt to equ<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span>. The fa<span class=\"__2 _275\"></span>ir val<span class=\"__2 _275\"></span>ue a<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscdd\">grant date is d<span class=\"__2 _275\"></span>etermin<span class=\"__2 _275\"></span>ed u<span class=\"__2 _275\"></span>sin<span class=\"__2 _275\"></span>g a Mo<span class=\"__2 _275\"></span>nte Carl<span class=\"__2 _275\"></span>o sim<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>on tech<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>e for th<span class=\"__2 _275\"></span>e DCC p<span class=\"__2 _275\"></span>lc Lon<span class=\"__2 _275\"></span>g T<span class=\"__2 _277\"></span>er<span class=\"__2 _275\"></span>m In<span class=\"__2 _275\"></span>centi<span class=\"__2 _275\"></span>ve Plan<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscde\">The D<span class=\"__2 _275\"></span>CC p<span class=\"__2 _275\"></span>lc Lon<span class=\"__2 _275\"></span>g T<span class=\"__2 _277\"></span>erm I<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>centive Pl<span class=\"__2 _275\"></span>an co<span class=\"__2 _275\"></span>ntains b<span class=\"__2 _275\"></span>oth mar<span class=\"__2 _275\"></span>ke<span class=\"__2 _276\"></span>t an<span class=\"__2 _275\"></span>d no<span class=\"__2 _275\"></span>n-market base<span class=\"__2 _275\"></span>d vestin<span class=\"__2 _275\"></span>g co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. Acco<span class=\"__2 _275\"></span>rdin<span class=\"__2 _275\"></span>gly, the fair<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscdf\">valu<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sig<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>d to the related e<span class=\"__2 _275\"></span>qui<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y ins<span class=\"__2 _275\"></span>trum<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt on in<span class=\"__2 _275\"></span>itia<span class=\"__2 _275\"></span>l ap<span class=\"__2 _275\"></span>pli<span class=\"__2 _275\"></span>cati<span class=\"__2 _275\"></span>on of I<span class=\"__2 _275\"></span>FRS 2 Sh<span class=\"__2 _275\"></span>are-bas<span class=\"__2 _275\"></span>ed Pay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt is ad<span class=\"__2 _275\"></span>jus<span class=\"__2 _275\"></span>ted to r<span class=\"__2 _277\"></span>e\ufb02<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>ct the<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsce0\">antici<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ted likeli<span class=\"__2 _275\"></span>ho<span class=\"__2 _275\"></span>od at th<span class=\"__2 _275\"></span>e grant d<span class=\"__2 _275\"></span>ate of ach<span class=\"__2 _275\"></span>ievi<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e ma<span class=\"__2 _275\"></span>rket based ve<span class=\"__2 _275\"></span>stin<span class=\"__2 _275\"></span>g con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s. T<span class=\"__2 _275\"></span>he c<span class=\"__2 _275\"></span>um<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ative n<span class=\"__2 _275\"></span>on-mar<span class=\"__2 _275\"></span>ke<span class=\"__2 _276\"></span>t<span class=\"__2 _282\"></span>-ba<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsce1\">ch<span class=\"__2 _275\"></span>arge to the In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e Statement i<span class=\"__2 _275\"></span>s reversed wh<span class=\"__2 _275\"></span>ere entitl<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>ents d<span class=\"__2 _275\"></span>o not vest b<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>au<span class=\"__2 _275\"></span>se no<span class=\"__2 _275\"></span>n-market per<span class=\"__2 _275\"></span>fo<span class=\"__2 _275\"></span>rm<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce co<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>ns h<span class=\"__2 _275\"></span>ave<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsce2\">not be<span class=\"__2 _275\"></span>en m<span class=\"__2 _275\"></span>et or wh<span class=\"__2 _275\"></span>ere an e<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>loyee i<span class=\"__2 _275\"></span>n rece<span class=\"__2 _275\"></span>ipt of sha<span class=\"__2 _275\"></span>re entitle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts reli<span class=\"__2 _275\"></span>nq<span class=\"__2 _275\"></span>uis<span class=\"__2 _275\"></span>he<span class=\"__2 _275\"></span>s ser<span class=\"__2 _279\"></span>vic<span class=\"__2 _275\"></span>e before th<span class=\"__2 _275\"></span>e en<span class=\"__2 _275\"></span>d of the vesti<span class=\"__2 _275\"></span>ng p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsce3\">Whe<span class=\"__2 _275\"></span>re the sh<span class=\"__2 _275\"></span>are-base<span class=\"__2 _275\"></span>d pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents g<span class=\"__2 _275\"></span>ive ris<span class=\"__2 _275\"></span>e to the iss<span class=\"__2 _275\"></span>ue of n<span class=\"__2 _275\"></span>ew eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>are ca<span class=\"__2 _275\"></span>pital, th<span class=\"__2 _275\"></span>e proce<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>s recei<span class=\"__2 _275\"></span>ved by the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>any<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsce4\">are credited to Sh<span class=\"__2 _275\"></span>are Cap<span class=\"__2 _275\"></span>ital (nom<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>al va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e) and S<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re Premiu<span class=\"__2 _275\"></span>m whe<span class=\"__2 _275\"></span>n the s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re entitle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts are exercised<span class=\"__2 _275\"></span>. Whe<span class=\"__2 _275\"></span>re the<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsce5\">sh<span class=\"__2 _275\"></span>are-base<span class=\"__2 _275\"></span>d pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents gi<span class=\"__2 _275\"></span>ve rise to the re-issu<span class=\"__2 _275\"></span>e of sha<span class=\"__2 _275\"></span>res from treas<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>y s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res, the p<span class=\"__2 _275\"></span>roce<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>s of issu<span class=\"__2 _275\"></span>e are cred<span class=\"__2 _275\"></span>ited to<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 ls1e_1 ws2_2 gsce6\">shareholder<span class=\"__2 _276\"></span>s equity<span class=\"__2 _277\"></span>.<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsce7\">The m<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>asu<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nt requ<span class=\"__2 _275\"></span>irem<span class=\"__2 _275\"></span>ents of IFR<span class=\"__2 _275\"></span>S 2 ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en i<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nted in respe<span class=\"__2 _275\"></span>ct of s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re options e<span class=\"__2 _275\"></span>ntitle<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nts granted af<span class=\"__2 _275\"></span>ter<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsce8\">7 Novem<span class=\"__2 _275\"></span>be<span class=\"__2 _275\"></span>r 20<span class=\"__2 _275\"></span>02. In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with th<span class=\"__2 _275\"></span>e stand<span class=\"__2 _275\"></span>ard, the d<span class=\"__2 _275\"></span>isc<span class=\"__2 _275\"></span>los<span class=\"__2 _275\"></span>ure requi<span class=\"__2 _275\"></span>reme<span class=\"__2 _275\"></span>nts of IFR<span class=\"__2 _275\"></span>S 2 ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ie<span class=\"__2 _275\"></span>d to all outs<span class=\"__2 _275\"></span>tand<span class=\"__2 _275\"></span>ing<span class=\"__2 _275\"></span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsce9\">sh<span class=\"__2 _275\"></span>are-base<span class=\"__2 _275\"></span>d pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ents rega<span class=\"__2 _275\"></span>rdles<span class=\"__2 _275\"></span>s of the<span class=\"__2 _275\"></span>ir grant d<span class=\"__2 _275\"></span>ate. The G<span class=\"__2 _275\"></span>roup d<span class=\"__2 _275\"></span>oes n<span class=\"__2 _275\"></span>ot op<span class=\"__2 _275\"></span>erate any cash-set<span class=\"__2 _275\"></span>tled s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>re-based p<span class=\"__2 _275\"></span>ay<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscea\">sch<span class=\"__2 _275\"></span>em<span class=\"__2 _275\"></span>es o<span class=\"__2 _275\"></span>r sh<span class=\"__2 _275\"></span>are-base<span class=\"__2 _275\"></span>d pa<span class=\"__2 _275\"></span>ym<span class=\"__2 _275\"></span>ent transa<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>ons w<span class=\"__2 _275\"></span>ith cas<span class=\"__2 _275\"></span>h altern<span class=\"__2 _275\"></span>ati<span class=\"__2 _275\"></span>ves as d<span class=\"__2 _275\"></span>e\ufb01n<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n IFRS 2<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 hc_2 ff8_2 fs7_1 fc0_2 sc0_2 ls70_1 ws79_1 gsceb\">GOVER<span class=\"__2 _275\"></span>NM<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>NT GR<span class=\"__2 _279\"></span>ANTS<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscec\">Grants are recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>t the<span class=\"__2 _275\"></span>ir fai<span class=\"__2 _275\"></span>r valu<span class=\"__2 _275\"></span>e wh<span class=\"__2 _275\"></span>en th<span class=\"__2 _275\"></span>ere is a reas<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>ab<span class=\"__2 _275\"></span>le as<span class=\"__2 _275\"></span>su<span class=\"__2 _275\"></span>rance th<span class=\"__2 _275\"></span>at th<span class=\"__2 _275\"></span>e grant wil<span class=\"__2 _275\"></span>l be rece<span class=\"__2 _275\"></span>ive<span class=\"__2 _275\"></span>d, an<span class=\"__2 _275\"></span>d all a<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>tachi<span class=\"__2 _275\"></span>ng<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gsced\">con<span class=\"__2 _275\"></span>di<span class=\"__2 _275\"></span>tion<span class=\"__2 _275\"></span>s ha<span class=\"__2 _275\"></span>ve be<span class=\"__2 _275\"></span>en co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>li<span class=\"__2 _275\"></span>ed wi<span class=\"__2 _275\"></span>th.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscee\">Cap<span class=\"__2 _275\"></span>ital grants rece<span class=\"__2 _275\"></span>ived a<span class=\"__2 _275\"></span>nd rec<span class=\"__2 _275\"></span>eiva<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e by the Grou<span class=\"__2 _275\"></span>p are credi<span class=\"__2 _275\"></span>ted to governm<span class=\"__2 _275\"></span>ent g<span class=\"__2 _275\"></span>rants and a<span class=\"__2 _275\"></span>re amo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tise<span class=\"__2 _275\"></span>d to the In<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscef\">Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt on a s<span class=\"__2 _275\"></span>traight<span class=\"__2 _277\"></span>-lin<span class=\"__2 _275\"></span>e bas<span class=\"__2 _275\"></span>is over th<span class=\"__2 _275\"></span>e expe<span class=\"__2 _275\"></span>cted usef<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>l lives of th<span class=\"__2 _275\"></span>e as<span class=\"__2 _275\"></span>sets to which th<span class=\"__2 _275\"></span>ey relate.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscf0\">Reven<span class=\"__2 _275\"></span>ue g<span class=\"__2 _275\"></span>rants are recogn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e over the p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od<span class=\"__2 _275\"></span>s ne<span class=\"__2 _275\"></span>ces<span class=\"__2 _275\"></span>sar<span class=\"__2 _279\"></span>y to match the grant o<span class=\"__2 _275\"></span>n a system<span class=\"__2 _275\"></span>atic b<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>is to the cost<span class=\"__2 _275\"></span>s<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscf1\">that i<span class=\"__2 _275\"></span>t is inten<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d to comp<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>sate. Govern<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent grants th<span class=\"__2 _275\"></span>at are rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le as c<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pe<span class=\"__2 _275\"></span>nsa<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n for expe<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>es or l<span class=\"__2 _275\"></span>oss<span class=\"__2 _275\"></span>es al<span class=\"__2 _275\"></span>read<span class=\"__2 _275\"></span>y<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscf2\">in<span class=\"__2 _275\"></span>cur<span class=\"__2 _275\"></span>red or for th<span class=\"__2 _275\"></span>e p<span class=\"__2 _275\"></span>urp<span class=\"__2 _275\"></span>ose of g<span class=\"__2 _275\"></span>ivi<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>mm<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>iate \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al su<span class=\"__2 _275\"></span>pp<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>t to the G<span class=\"__2 _275\"></span>roup with n<span class=\"__2 _275\"></span>o f<span class=\"__2 _275\"></span>uture rela<span class=\"__2 _275\"></span>ted costs<span class=\"__2 _275\"></span>, are recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> </div><div class=\"t_2 m0_2 h7_2 ffa_2 fs5_2 fc2_2 sc0_2 lsa_2 ws1_2 gscf3\">pro\ufb01t or l<span class=\"__2 _275\"></span>oss i<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>iod i<span class=\"__2 _275\"></span>n whi<span class=\"__2 _275\"></span>ch th<span class=\"__2 _275\"></span>ey be<span class=\"__2 _275\"></span>com<span class=\"__2 _275\"></span>e rece<span class=\"__2 _275\"></span>ivab<span class=\"__2 _275\"></span>le.<span class=\"__2 _2cc\"> </span></div><div class=\"t_2 m0_2 h6_2 ff8_2 fs4_2 fc0_2 sc0_2 lsc_2 ws1_2 gscf4\">5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d<span class=\"__2 _2cc\"> </span></span></div>EQU<span class=\"__2 _275\"></span>IT<span class=\"__2 _275\"></span>Y<span class=\"__2 _2cc\"> </span>Treasury sh<span class=\"__2 _275\"></span>ares<span class=\"__2 _2cc\"> </span>Whe<span class=\"__2 _275\"></span>re the Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any p<span class=\"__2 _275\"></span>urch<span class=\"__2 _275\"></span>ases th<span class=\"__2 _275\"></span>e Co<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny\u2019s equ<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y sh<span class=\"__2 _275\"></span>are cap<span class=\"__2 _275\"></span>ital, the c<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>eratio<span class=\"__2 _275\"></span>n pa<span class=\"__2 _275\"></span>id is d<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>uc<span class=\"__2 _275\"></span>ted from tot<span class=\"__2 _277\"></span>a<span class=\"__2 _275\"></span>l eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y a<span class=\"__2 _275\"></span>nd<span class=\"__2 _275\"></span> cla<span class=\"__2 _275\"></span>ssi<span class=\"__2 _275\"></span>\ufb01e<span class=\"__2 _275\"></span>d as treas<span class=\"__2 _275\"></span>ur<span class=\"__2 _275\"></span>y s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res until th<span class=\"__2 _275\"></span>ey are can<span class=\"__2 _275\"></span>cel<span class=\"__2 _275\"></span>le<span class=\"__2 _275\"></span>d. Wh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>re such s<span class=\"__2 _275\"></span>ha<span class=\"__2 _275\"></span>res are subs<span class=\"__2 _275\"></span>eq<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>ntly so<span class=\"__2 _275\"></span>ld or re-issu<span class=\"__2 _275\"></span>ed<span class=\"__2 _275\"></span>, any con<span class=\"__2 _275\"></span>si<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>ration<span class=\"__2 _2cc\"> </span>recei<span class=\"__2 _275\"></span>ved is i<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>d in sh<span class=\"__2 _275\"></span>are prem<span class=\"__2 _275\"></span>iu<span class=\"__2 _275\"></span>m.<span class=\"__2 _2cc\"> </span>Dividends<span class=\"__2 _2cc\"> </span>Div<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ds o<span class=\"__2 _275\"></span>n Ordin<span class=\"__2 _275\"></span>a<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y Sh<span class=\"__2 _275\"></span>ares are reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ise<span class=\"__2 _275\"></span>d as a li<span class=\"__2 _275\"></span>abi<span class=\"__2 _275\"></span>lit<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup\u2019s \ufb01na<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>ial s<span class=\"__2 _275\"></span>tatements i<span class=\"__2 _275\"></span>n the p<span class=\"__2 _275\"></span>eri<span class=\"__2 _275\"></span>od i<span class=\"__2 _275\"></span>n whi<span class=\"__2 _275\"></span>ch they a<span class=\"__2 _275\"></span>re<span class=\"__2 _2cc\"> </span>app<span class=\"__2 _275\"></span>roved by the sh<span class=\"__2 _275\"></span>areh<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs of the C<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>ny<span class=\"__2 _277\"></span>. Prop<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d di<span class=\"__2 _275\"></span>vid<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ds th<span class=\"__2 _275\"></span>at are ap<span class=\"__2 _275\"></span>proved af<span class=\"__2 _275\"></span>ter th<span class=\"__2 _275\"></span>e repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g date are not<span class=\"__2 _2cc\"> </span>recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed a<span class=\"__2 _275\"></span>s a lia<span class=\"__2 _275\"></span>bil<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y at th<span class=\"__2 _275\"></span>at rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te but are dis<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ose<span class=\"__2 _275\"></span>d in the d<span class=\"__2 _275\"></span>iv<span class=\"__2 _275\"></span>id<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>ds n<span class=\"__2 _275\"></span>ot<span class=\"__2 _276\"></span>e.<span class=\"__2 _2cc\"> </span>Non-<span class=\"__2 _275\"></span>controlling interests<span class=\"__2 _2cc\"> </span>No<span class=\"__2 _275\"></span>n-controlli<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>nterests represent th<span class=\"__2 _275\"></span>e po<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tio<span class=\"__2 _275\"></span>n of the e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y of a sub<span class=\"__2 _275\"></span>sid<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>y not at<span class=\"__2 _275\"></span>tri<span class=\"__2 _275\"></span>butab<span class=\"__2 _275\"></span>le ei<span class=\"__2 _275\"></span>the<span class=\"__2 _275\"></span>r direc<span class=\"__2 _275\"></span>tly o<span class=\"__2 _275\"></span>r in<span class=\"__2 _275\"></span>direc<span class=\"__2 _275\"></span>tly to the<span class=\"__2 _2cc\"> </span>Parent Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any an<span class=\"__2 _275\"></span>d are prese<span class=\"__2 _275\"></span>nted sep<span class=\"__2 _275\"></span>arately in th<span class=\"__2 _275\"></span>e Grou<span class=\"__2 _275\"></span>p In<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>me Stateme<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d withi<span class=\"__2 _275\"></span>n eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y i<span class=\"__2 _275\"></span>n the G<span class=\"__2 _275\"></span>roup B<span class=\"__2 _275\"></span>al<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce Sh<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>et,<span class=\"__2 _2cc\"> </span>dis<span class=\"__2 _275\"></span>ting<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sh<span class=\"__2 _275\"></span>ed f<span class=\"__2 _275\"></span>rom sh<span class=\"__2 _275\"></span>areh<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>der<span class=\"__2 _275\"></span>s\u2019 equ<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y at<span class=\"__2 _275\"></span>tri<span class=\"__2 _275\"></span>butab<span class=\"__2 _275\"></span>le to owners of th<span class=\"__2 _275\"></span>e Parent Co<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>any. Acqui<span class=\"__2 _275\"></span>siti<span class=\"__2 _275\"></span>ons of n<span class=\"__2 _275\"></span>on-co<span class=\"__2 _275\"></span>ntrolli<span class=\"__2 _275\"></span>ng i<span class=\"__2 _275\"></span>nterests<span class=\"__2 _2cc\"> </span>are acc<span class=\"__2 _275\"></span>ounted fo<span class=\"__2 _275\"></span>r as transa<span class=\"__2 _275\"></span>cti<span class=\"__2 _275\"></span>ons w<span class=\"__2 _275\"></span>ith eq<span class=\"__2 _275\"></span>uit<span class=\"__2 _275\"></span>y h<span class=\"__2 _275\"></span>ol<span class=\"__2 _275\"></span>de<span class=\"__2 _275\"></span>rs in th<span class=\"__2 _275\"></span>ei<span class=\"__2 _275\"></span>r cap<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y as e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>it<span class=\"__2 _275\"></span>y ho<span class=\"__2 _275\"></span>ld<span class=\"__2 _275\"></span>ers a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>erefore no g<span class=\"__2 _275\"></span>oo<span class=\"__2 _275\"></span>dwil<span class=\"__2 _275\"></span>l is<span class=\"__2 _2cc\"> </span>recog<span class=\"__2 _275\"></span>nis<span class=\"__2 _275\"></span>ed b<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>aus<span class=\"__2 _275\"></span>e of su<span class=\"__2 _275\"></span>ch transa<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>ns<span class=\"__2 _275\"></span>. O<span class=\"__2 _275\"></span>n an ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>isiti<span class=\"__2 _275\"></span>on-by-<span class=\"__2 _276\"></span>acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>sitio<span class=\"__2 _275\"></span>n ba<span class=\"__2 _275\"></span>sis<span class=\"__2 _275\"></span>, the G<span class=\"__2 _275\"></span>roup reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>ises a<span class=\"__2 _275\"></span>ny no<span class=\"__2 _275\"></span>n-controll<span class=\"__2 _275\"></span>ing<span class=\"__2 _275\"></span> interest in th<span class=\"__2 _275\"></span>e acq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>ree eith<span class=\"__2 _275\"></span>er a<span class=\"__2 _275\"></span>t fair va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e or at th<span class=\"__2 _275\"></span>e no<span class=\"__2 _275\"></span>n-controll<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g interest<span class=\"__2 _275\"></span>\u2019s propor<span class=\"__2 _279\"></span>tion<span class=\"__2 _275\"></span>ate sha<span class=\"__2 _275\"></span>re of the ac<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>iree\u2019s net assets<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span>5.9 <span class=\"__2 _22a\"> </span> <span class=\"__2 _c_2\"></span>S<span class=\"__2 _275\"></span>U<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>M<span class=\"__2 _275\"></span>ARY OF S<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>GN<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>F<span class=\"__2 _279\"></span>ICA<span class=\"__2 _275\"></span>NT ACCOU<span class=\"__2 _275\"></span>NTI<span class=\"__2 _275\"></span>N<span class=\"__2 _275\"></span>G P<span class=\"__2 _275\"></span>OL<span class=\"__2 _275\"></span>IC<span class=\"__2 _275\"></span>I<span class=\"__2 _275\"></span>E<span class=\"__2 _275\"></span>S <span class=\"fff_1 ls18_2 ws12_2\">co<span class=\"__2 _275\"></span>nti<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>ue<span class=\"__2 _275\"></span>d</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "REVENUE RECOGNITION Revenue comprises the fair value of the sale of goods and services to external customers net of applicable sales taxes, volume  and promotional rebates, allowances and discounts. Revenue is generally recognised on a duty inclusive basis where  applicable. The Group is deemed to be a principal in an arrangement when it controls a promised good or service before  transferring them to a customer, and accordingly recognises revenue on a gross basis. Where the Group is determined to be an  agent in a transaction, based on the principle of control, the net amount retained after the deduction of any costs to the  principal is recognised as revenue.  The Group operates across a wide range of business segments and jurisdictions with varying customer credit terms which are in  line with normal credit terms offered in that business segment and/or country of operation. Given the short-term nature of these credit terms, no element of \ufb01nancing is deemed present. Group revenues do not include any signi\ufb01cant level of  variable consideration. Revenue is recorded when the collection of the amount is reasonably assured and when speci\ufb01c criteria have been met for  each of the Group\u2019s activities as detailed below.  Sales of goods Revenue from the sale of goods is measured based on the consideration speci\ufb01ed in the contract with the customer. The  Group recognises revenue when it transfers control over a good or service to a customer. This generally arises on delivery or in  accordance with speci\ufb01c terms and conditions agreed with individual customers. In the case of consignment stock  arrangements, revenue is recognised on the date that legal title passes. Rebates, allowances, and discounts are recorded in  the same period as the original revenue. DCC Energy derives most of its revenue from the sale of transport and commercial fuels, heating oils and related products, LPG,  refrigerants, electricity and natural gas. The customer obtains control when the goods are delivered to the customer. The performance is satis\ufb01ed once the customer accepts the delivery. Products can be sold under short or long-term agreements at prevailing market prices or at \ufb01xed prices for which DCC Energy will have \ufb01xed supply prices. DCC Healthcare derives its revenue from the sale of a broad range of third-party and own-branded medical devices and  pharmaceuticals. Revenue is also generated from the manufacture of products for health and beauty brand owners. The customer obtains control when the products are delivered to the customer and the performance is satis\ufb01ed once the customer accepts the products. Revenue is recognised at this point in the majority of cases.  DCC Technology derives most of its revenue from the sale of consumer and SME focused technology products. The Group recognises the revenue, generally, when dispatch occurs. The performance obligation is then deemed to have been satis\ufb01ed.  Should volume and promotional rebates be granted to customers they are recognised as a reduction in sales revenue at the time of the sale based on managements\u2019 estimate of the likely rebate to be awarded to customers. Estimates are based on  historical results, taking into consideration the type of customer, the type of transaction and the speci\ufb01c facts of  each arrangement. Sales of services Revenue from the rendering of services is recognised in the period in which the services are rendered. Contracts do not contain  multiple performance obligations as de\ufb01ned by IFRS 15. Service revenue in DCC Energy is generated from a variety of value-added services provided to customers. Revenue is recognised when the performance obligation is met which is as the service is provided. DCC Healthcare generates service revenue from a variety of sources such as logistics services including stock management,  distribution services to hospitals and healthcare manufacturers as well as engineering and preventative maintenance services.  Revenue is recognised as the service is rendered and completed, when the performance obligation is deemed to be met.  DCC Technology generates service revenue from providing a range of value-added services to both its customers and  suppliers including third party logistics, web site development and management, outsourced managed services, training and certain supply chain management services such as quality assurance and compliance. Revenue relating to these services is recognised when the performance obligation is deemed to be met which is as the service is provided.  Dividend income Dividend income from investments is recognised when the shareholders\u2019 right to receive payment have been established. Rental income Rental income principally comprises property and LPG tank rental income and rental income from operating leases is  recognised on a straight-line basis over the term of the lease. The related assets are recorded within property, plant and  equipment and are depreciated on a straight-line basis over the useful lives of the assets.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "SEGMENT REPORTING Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision  maker who is responsible for allocating resources and assessing performance of the operating segments. The Group has determined that it has three reportable operating segments: DCC Energy, DCC Healthcare and DCC Technology. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "FOREIGN CURRENCY TRANSLATION Functional and presentation currency The functional currency of the Company is euro. The consolidated \ufb01nancial statements are presented in sterling which is the  Company\u2019s and the Group\u2019s presentation currency, and a signi\ufb01cant portion of the Group\u2019s revenue and operating pro\ufb01t is  generated in sterling. Items included in the \ufb01nancial statements of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates. Transactions and balances  Transactions in foreign currencies are recorded at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the reporting date. Currency  translation differences on monetary assets and liabilities are taken to the Group Income Statement except when cash \ufb02ow or  net investment hedge accounting is applied.  Group companies Results and cash \ufb02ows of the parent and its subsidiaries and associates which do not have sterling as their functional currency  are translated into sterling at average exchange rates for the year. Average exchange rates are a reasonable approximation of  the cumulative effect of the rates on the transaction dates. The related balance sheets are translated at the rates of exchange  ruling at the reporting date. Adjustments arising on translation of the results of such subsidiaries and associates at average  rates, and on the restatement of the opening net assets at closing rates, are dealt with in a separate translation reserve within  equity, net of differences on related currency instruments designated as hedges of such investments. On disposal of a foreign operation, such cumulative currency translation differences are recognised in the Income Statement as  part of the overall gain or loss on disposal. In accordance with IFRS 1, cumulative currency translation differences arising prior to  the transition date to IFRS (1 April 2004) have been set to zero for the purposes of ascertaining the gain or loss on disposal of a  foreign operation.  Goodwill and fair value adjustments arising on acquisition of a foreign operation are regarded as assets and liabilities of the foreign operation, are expressed in the functional currency of the foreign operation, and are recorded at the exchange rate at  the date of the transaction and subsequently retranslated at the applicable closing rates. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "Functional and presentation currency The functional currency of the Company is euro. The consolidated \ufb01nancial statements are presented in sterling which is the  Company\u2019s and the Group\u2019s presentation currency, and a signi\ufb01cant portion of the Group\u2019s revenue and operating pro\ufb01t is  generated in sterling. Items included in the \ufb01nancial statements of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "FINANCE COSTS Finance costs comprise interest payable on borrowings calculated using the effective interest rate method, net losses on hedging instruments that are recognised in the Income Statement, facility fees and the unwinding of discounts on provisions and acquisition related liabilities. The interest expense component of lease creditor payments is recognised in the Income  Statement using the effective interest rate method. The net \ufb01nance cost/income on de\ufb01ned bene\ufb01t pension scheme assets or obligations are recognised in the Income Statement in accordance with IAS 19. The mark-to-market of designated swaps and related debt and the mark-to-market of undesignated currency swaps and  related debt are included in \u2018Finance Costs\u2019 in the case of a net loss. The mark-to-market of designated swaps and related  debt comprises the gain or loss on interest rate swaps and cross currency interest rate swaps that are in hedge relationships  with borrowings, together with the gain or loss on the hedged borrowings which is attributable to the hedged risk. The  mark-to-market of undesignated swaps and related debt comprises the gain or loss on currency swaps which are not  designated as hedging instruments, but which are used to offset movements in foreign exchange rates on certain borrowings, along with the currency movement on those borrowings. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "FINANCE COSTS Finance costs comprise interest payable on borrowings calculated using the effective interest rate method, net losses on hedging instruments that are recognised in the Income Statement, facility fees and the unwinding of discounts on provisions and acquisition related liabilities. The interest expense component of lease creditor payments is recognised in the Income  Statement using the effective interest rate method. The net \ufb01nance cost/income on de\ufb01ned bene\ufb01t pension scheme assets or obligations are recognised in the Income Statement in accordance with IAS 19. The mark-to-market of designated swaps and related debt and the mark-to-market of undesignated currency swaps and  related debt are included in \u2018Finance Costs\u2019 in the case of a net loss. The mark-to-market of designated swaps and related  debt comprises the gain or loss on interest rate swaps and cross currency interest rate swaps that are in hedge relationships  with borrowings, together with the gain or loss on the hedged borrowings which is attributable to the hedged risk. The  mark-to-market of undesignated swaps and related debt comprises the gain or loss on currency swaps which are not  designated as hedging instruments, but which are used to offset movements in foreign exchange rates on certain borrowings, along with the currency movement on those borrowings. FINANCE INCOME Finance income is recognised in the Income Statement as it accrues, using the effective interest method, and includes net  gains on hedging instruments that are recognised in the Income Statement.  The mark-to-market of designated swaps and related debt and the mark-to-market of undesignated currency swaps and  related debt, both as de\ufb01ned above, are included in \u2018Finance Income\u2019 in the case of a net gain.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "EXCEPTIONAL ITEMS The Group has adopted an Income Statement format which seeks to highlight signi\ufb01cant items within the Group results for the  year. Such items may include restructuring, pro\ufb01t or loss on disposal or termination of operations, litigation costs and  settlements, pro\ufb01t or loss on disposal of investments, pro\ufb01t or loss on disposal of property, plant and equipment, IAS 39  ineffective mark-to-market movements together with gains or losses arising from currency swaps offset by gains or losses on related \ufb01xed rate debt, acquisition costs, pro\ufb01t or loss on de\ufb01ned bene\ufb01t pension scheme restructuring, adjustments to  contingent acquisition consideration, the impact on deferred tax balances as a result of changes to enacted corporation tax  rates and impairment of assets. Judgement is used by the Group in assessing the items, which by virtue of their scale and  nature, should be presented in the Income Statement and disclosed in the related notes as exceptional items. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "INCOME TAX Current tax The Group\u2019s income tax charge is based on reported pro\ufb01t and enacted statutory tax rates, which re\ufb02ect various allowances  and reliefs available to the Group in the multiple tax jurisdictions in which it operates. The determination of the Group\u2019s provision  for income tax requires certain judgements and estimates in relation to matters where the ultimate tax outcome may not be  certain. The recognition or non-recognition of deferred tax assets as appropriate also requires judgement as it involves an  assessment of the future recoverability of those assets. In addition, the Group is subject to tax audits which can involve  complex issues that could require extended periods to conclude, the resolution of which is often not within the control of the  Group. Although management believes that the estimates included in the Consolidated Financial Statements and its tax return  positions are correct, there is no certainty that the \ufb01nal outcome of these matters will not be different to that which is re\ufb02ected  in the Group\u2019s historical income tax provisions and accruals. Whilst it is possible, the Group does not currently anticipate that  any such differences could have a material impact on the income tax provision and pro\ufb01t for the period in which such a  determination is made nor does it expect any signi\ufb01cant impact on its \ufb01nancial position in the near term. This is based on the  Group\u2019s knowledge and experience, as well as the pro\ufb01le of the individual components which have been re\ufb02ected in the current  tax liability, the status of the tax audits, enquiries and negotiations in progress at each year end. Current tax represents the expected tax payable or recoverable on the taxable pro\ufb01t for the year using tax rates enacted or  substantively enacted at the reporting date and considering any adjustments stemming from prior years. Any interest or penalties arising are included within current tax. Where items are accounted for outside of pro\ufb01t or loss, the related income tax  is recognised either in other comprehensive income or directly in equity as appropriate. Deferred tax Deferred tax is provided using the liability method on all temporary differences at the reporting date which is de\ufb01ned as the  difference between the tax bases of assets and liabilities and their carrying amounts in the \ufb01nancial statements. Deferred tax  assets and liabilities are not subject to discounting and are measured using the tax rates that are expected to apply in the  period when the asset is realised or the liability is settled, based on tax rates that have been enacted or substantially enacted  by the end of the reporting period. Deferred tax liabilities are recognised for all taxable temporary differences except for the following:  \u2013 where the deferred tax liability arises from the initial recognition of goodwill or the initial recognition of an asset or a liability in  a transaction that is not a business combination and affects neither the accounting pro\ufb01t nor the taxable pro\ufb01t or loss at the  time of the transaction; and  \u2013 where, in respect of taxable temporary differences associated with investments in subsidiaries and associates, the timing of  the reversal of the temporary difference is subject to control by the Group and it is probable that reversal will not occur in the foreseeable future. Deferred tax assets are recognised in respect of all deductible temporary differences, carry-forward of unused tax credits and  unused tax losses to the extent that it is probable that taxable pro\ufb01ts will be available against which to offset these items except:  \u2013 where the deferred tax asset arises from the initial recognition of an asset or a liability in a transaction that is not a business  combination and affects neither the accounting pro\ufb01t nor the taxable pro\ufb01t or loss at the time of the transaction; and   \u2013 where, in respect of deductible temporary differences associated with investment in subsidiaries and associates, a deferred  tax asset is recognised only if it is probable that the deductible temporary difference will reverse in the foreseeable future  and that sufficient taxable pro\ufb01ts will be available against which the temporary difference can be utilised. The carrying amounts of deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no  longer probable that sufficient taxable pro\ufb01ts would be available to allow all or part of the deferred tax asset to be utilised. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "Deferred tax Deferred tax is provided using the liability method on all temporary differences at the reporting date which is de\ufb01ned as the  difference between the tax bases of assets and liabilities and their carrying amounts in the \ufb01nancial statements. Deferred tax  assets and liabilities are not subject to discounting and are measured using the tax rates that are expected to apply in the  period when the asset is realised or the liability is settled, based on tax rates that have been enacted or substantially enacted  by the end of the reporting period. Deferred tax liabilities are recognised for all taxable temporary differences except for the following:  \u2013 where the deferred tax liability arises from the initial recognition of goodwill or the initial recognition of an asset or a liability in  a transaction that is not a business combination and affects neither the accounting pro\ufb01t nor the taxable pro\ufb01t or loss at the  time of the transaction; and  \u2013 where, in respect of taxable temporary differences associated with investments in subsidiaries and associates, the timing of  the reversal of the temporary difference is subject to control by the Group and it is probable that reversal will not occur in the foreseeable future. Deferred tax assets are recognised in respect of all deductible temporary differences, carry-forward of unused tax credits and  unused tax losses to the extent that it is probable that taxable pro\ufb01ts will be available against which to offset these items except:  \u2013 where the deferred tax asset arises from the initial recognition of an asset or a liability in a transaction that is not a business  combination and affects neither the accounting pro\ufb01t nor the taxable pro\ufb01t or loss at the time of the transaction; and   \u2013 where, in respect of deductible temporary differences associated with investment in subsidiaries and associates, a deferred  tax asset is recognised only if it is probable that the deductible temporary difference will reverse in the foreseeable future  and that sufficient taxable pro\ufb01ts will be available against which the temporary difference can be utilised. The carrying amounts of deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no  longer probable that sufficient taxable pro\ufb01ts would be available to allow all or part of the deferred tax asset to be utilised. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "PROPERT<span class=\"__2 _275\"></span>Y<span class=\"__2 _282\"></span>, PLANT AND EQUIPM<span class=\"__2 _275\"></span>ENT<span class=\"__2 _2cc\"> </span>Proper<span class=\"__2 _279\"></span>ty, plant an<span class=\"__2 _275\"></span>d e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>re stat<span class=\"__2 _276\"></span>ed at c<span class=\"__2 _275\"></span>ost l<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>ccu<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ula<span class=\"__2 _275\"></span>ted dep<span class=\"__2 _275\"></span>reci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d ac<span class=\"__2 _275\"></span>cum<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> De<span class=\"__2 _275\"></span>preci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>d on a strai<span class=\"__2 _275\"></span>ght<span class=\"__2 _277\"></span>-line b<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>is at th<span class=\"__2 _275\"></span>e rates st<span class=\"__2 _276\"></span>ated be<span class=\"__2 _275\"></span>low, which a<span class=\"__2 _275\"></span>re estim<span class=\"__2 _275\"></span>ated to r<span class=\"__2 _276\"></span>ed<span class=\"__2 _275\"></span>uce e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h item of<span class=\"__2 _2cc\"> </span> prope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>uip<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent to its residu<span class=\"__2 _275\"></span>al va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e level by the e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>d of its usef<span class=\"__2 _275\"></span>ul l<span class=\"__2 _275\"></span>ife.<span class=\"__2 _2cc\"> </span>Annual Rat<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span>Fr<span class=\"__2 _276\"></span>eehold buildings<span class=\"__2 _476\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2%<span class=\"__2 _2cc\"> </span></span></span>Plant and machinery <span class=\"__2 _525\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">5% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span>Cylinders<span class=\"__2 _526\"> </span><span class=\"ls26_1 ws1_2\"><span class=\"__2 _2cc\">62\u20443% \u2013 10%<span class=\"__2 _2cc\"> </span></span></span>Mot<span class=\"__2 _277\"></span>or vehicles<span class=\"__2 _485\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">10% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span>Fixtur<span class=\"__2 _276\"></span>es, \ufb01t<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">tings &amp; office equipment</span><span class=\"__2 _527\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">10% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span>Land i<span class=\"__2 _275\"></span>s not de<span class=\"__2 _275\"></span>prec<span class=\"__2 _275\"></span>iated<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e residu<span class=\"__2 _275\"></span>al va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d usef<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>l lives of p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>lant a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ip<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt are reviewed, an<span class=\"__2 _275\"></span>d a<span class=\"__2 _275\"></span>djus<span class=\"__2 _275\"></span>ted if<span class=\"__2 _2cc\"> </span> app<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate, at eac<span class=\"__2 _275\"></span>h repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te.<span class=\"__2 _2cc\"> </span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 36 I<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt of As<span class=\"__2 _275\"></span>sets, the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of items of p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ty, plant a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt are reviewed<span class=\"__2 _2cc\"> </span> at ea<span class=\"__2 _275\"></span>ch rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate t<span class=\"__2 _276\"></span>o determi<span class=\"__2 _275\"></span>ne wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r the<span class=\"__2 _275\"></span>re is any in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span>. An im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>s is reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>never<span class=\"__2 _275\"></span> the ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of an as<span class=\"__2 _275\"></span>set or its c<span class=\"__2 _275\"></span>ash-ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rating u<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>t exceed<span class=\"__2 _275\"></span>s its recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt.<span class=\"__2 _2cc\"> </span>Im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent l<span class=\"__2 _275\"></span>osse<span class=\"__2 _275\"></span>s are recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent. Fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g the reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n of an im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>s, the d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>reci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> ch<span class=\"__2 _275\"></span>arge ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e to the asset o<span class=\"__2 _275\"></span>r cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>it is a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>sted prosp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>tivel<span class=\"__2 _275\"></span>y to systemati<span class=\"__2 _275\"></span>cal<span class=\"__2 _275\"></span>ly al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cate the revise<span class=\"__2 _275\"></span>d ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span> am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt, net of any resid<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l valu<span class=\"__2 _275\"></span>e, over the rem<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>g us<span class=\"__2 _275\"></span>efu<span class=\"__2 _275\"></span>l life.<span class=\"__2 _2cc\"> </span>Su<span class=\"__2 _275\"></span>bseq<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ent cos<span class=\"__2 _275\"></span>ts are in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n an as<span class=\"__2 _275\"></span>set<span class=\"__2 _275\"></span>\u2019s carr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt o<span class=\"__2 _275\"></span>r recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>s a se<span class=\"__2 _275\"></span>parate ass<span class=\"__2 _275\"></span>et, as app<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate, onl<span class=\"__2 _275\"></span>y whe<span class=\"__2 _275\"></span>n it is<span class=\"__2 _275\"></span> proba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e tha<span class=\"__2 _275\"></span>t fu<span class=\"__2 _275\"></span>ture ec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>ic b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01ts as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted with the i<span class=\"__2 _275\"></span>tem will \ufb02<span class=\"__2 _275\"></span>ow to the Group a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e cos<span class=\"__2 _275\"></span>t of the rep<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ced i<span class=\"__2 _275\"></span>tem can<span class=\"__2 _2cc\"> </span> be m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sured rel<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>bly. All othe<span class=\"__2 _275\"></span>r repa<span class=\"__2 _275\"></span>ir an<span class=\"__2 _275\"></span>d m<span class=\"__2 _275\"></span>ainten<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce cos<span class=\"__2 _275\"></span>ts are ch<span class=\"__2 _275\"></span>arge<span class=\"__2 _275\"></span>d to the Inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al pe<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>od<span class=\"__2 _2cc\"> </span> in wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>ey are in<span class=\"__2 _275\"></span>cur<span class=\"__2 _275\"></span>red.<span class=\"__2 _2cc\"> </span> Bo<span class=\"__2 _275\"></span>rrowing c<span class=\"__2 _275\"></span>osts d<span class=\"__2 _275\"></span>irectl<span class=\"__2 _275\"></span>y at<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utabl<span class=\"__2 _275\"></span>e to the con<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n of prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span>, pl<span class=\"__2 _275\"></span>ant an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>re capitali<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>s pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of the c<span class=\"__2 _275\"></span>ost of<span class=\"__2 _2cc\"> </span> those assets.<span class=\"__2 _2cc\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "PROPERT<span class=\"__2 _275\"></span>Y<span class=\"__2 _282\"></span>, PLANT AND EQUIPM<span class=\"__2 _275\"></span>ENT<span class=\"__2 _2cc\"> </span>Proper<span class=\"__2 _279\"></span>ty, plant an<span class=\"__2 _275\"></span>d e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>re stat<span class=\"__2 _276\"></span>ed at c<span class=\"__2 _275\"></span>ost l<span class=\"__2 _275\"></span>ess a<span class=\"__2 _275\"></span>ccu<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ula<span class=\"__2 _275\"></span>ted dep<span class=\"__2 _275\"></span>reci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n an<span class=\"__2 _275\"></span>d ac<span class=\"__2 _275\"></span>cum<span class=\"__2 _275\"></span>ul<span class=\"__2 _275\"></span>ated im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>ses<span class=\"__2 _275\"></span>.<span class=\"__2 _2cc\"> </span> De<span class=\"__2 _275\"></span>preci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n is p<span class=\"__2 _275\"></span>rovide<span class=\"__2 _275\"></span>d on a strai<span class=\"__2 _275\"></span>ght<span class=\"__2 _277\"></span>-line b<span class=\"__2 _275\"></span>as<span class=\"__2 _275\"></span>is at th<span class=\"__2 _275\"></span>e rates st<span class=\"__2 _276\"></span>ated be<span class=\"__2 _275\"></span>low, which a<span class=\"__2 _275\"></span>re estim<span class=\"__2 _275\"></span>ated to r<span class=\"__2 _276\"></span>ed<span class=\"__2 _275\"></span>uce e<span class=\"__2 _275\"></span>ac<span class=\"__2 _275\"></span>h item of<span class=\"__2 _2cc\"> </span> prope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>nt an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>uip<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent to its residu<span class=\"__2 _275\"></span>al va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>e level by the e<span class=\"__2 _275\"></span>n<span class=\"__2 _275\"></span>d of its usef<span class=\"__2 _275\"></span>ul l<span class=\"__2 _275\"></span>ife.<span class=\"__2 _2cc\"> </span>Annual Rat<span class=\"__2 _277\"></span>e<span class=\"__2 _2cc\"> </span>Fr<span class=\"__2 _276\"></span>eehold buildings<span class=\"__2 _476\"> </span><span class=\"ls26_1 ws20_1\"><span class=\"__2 _2cc\">2%<span class=\"__2 _2cc\"> </span></span></span>Plant and machinery <span class=\"__2 _525\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">5% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span>Cylinders<span class=\"__2 _526\"> </span><span class=\"ls26_1 ws1_2\"><span class=\"__2 _2cc\">62\u20443% \u2013 10%<span class=\"__2 _2cc\"> </span></span></span>Mot<span class=\"__2 _277\"></span>or vehicles<span class=\"__2 _485\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">10% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span>Fixtur<span class=\"__2 _276\"></span>es, \ufb01t<span class=\"__2 _277\"></span><span class=\"__2 _2cc\">tings &amp; office equipment</span><span class=\"__2 _527\"> </span><span class=\"ls26_1\"><span class=\"__2 _2cc\">10% \u2013 331\u20443%<span class=\"__2 _2cc\"> </span></span></span>Land i<span class=\"__2 _275\"></span>s not de<span class=\"__2 _275\"></span>prec<span class=\"__2 _275\"></span>iated<span class=\"__2 _275\"></span>. Th<span class=\"__2 _275\"></span>e residu<span class=\"__2 _275\"></span>al va<span class=\"__2 _275\"></span>lu<span class=\"__2 _275\"></span>es an<span class=\"__2 _275\"></span>d usef<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>l lives of p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _277\"></span>, p<span class=\"__2 _275\"></span>lant a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ip<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt are reviewed, an<span class=\"__2 _275\"></span>d a<span class=\"__2 _275\"></span>djus<span class=\"__2 _275\"></span>ted if<span class=\"__2 _2cc\"> </span> app<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate, at eac<span class=\"__2 _275\"></span>h repo<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>tin<span class=\"__2 _275\"></span>g da<span class=\"__2 _275\"></span>te.<span class=\"__2 _2cc\"> </span>In ac<span class=\"__2 _275\"></span>co<span class=\"__2 _275\"></span>rdanc<span class=\"__2 _275\"></span>e with IA<span class=\"__2 _275\"></span>S 36 I<span class=\"__2 _275\"></span>mp<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>rme<span class=\"__2 _275\"></span>nt of As<span class=\"__2 _275\"></span>sets, the c<span class=\"__2 _275\"></span>arr<span class=\"__2 _279\"></span>yin<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nts of items of p<span class=\"__2 _275\"></span>rope<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>ty, plant a<span class=\"__2 _275\"></span>nd e<span class=\"__2 _275\"></span>qu<span class=\"__2 _275\"></span>ipm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt are reviewed<span class=\"__2 _2cc\"> </span> at ea<span class=\"__2 _275\"></span>ch rep<span class=\"__2 _275\"></span>or<span class=\"__2 _275\"></span>ti<span class=\"__2 _275\"></span>ng d<span class=\"__2 _275\"></span>ate t<span class=\"__2 _276\"></span>o determi<span class=\"__2 _275\"></span>ne wh<span class=\"__2 _275\"></span>ethe<span class=\"__2 _275\"></span>r the<span class=\"__2 _275\"></span>re is any in<span class=\"__2 _275\"></span>dic<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n of im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent<span class=\"__2 _275\"></span>. An im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>e<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>s is reco<span class=\"__2 _275\"></span>gni<span class=\"__2 _275\"></span>se<span class=\"__2 _275\"></span>d whe<span class=\"__2 _275\"></span>never<span class=\"__2 _275\"></span> the ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>y<span class=\"__2 _275\"></span>in<span class=\"__2 _275\"></span>g am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt of an as<span class=\"__2 _275\"></span>set or its c<span class=\"__2 _275\"></span>ash-ge<span class=\"__2 _275\"></span>ne<span class=\"__2 _275\"></span>rating u<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>t exceed<span class=\"__2 _275\"></span>s its recoverab<span class=\"__2 _275\"></span>le am<span class=\"__2 _275\"></span>o<span class=\"__2 _275\"></span>unt.<span class=\"__2 _2cc\"> </span>Im<span class=\"__2 _275\"></span>pa<span class=\"__2 _275\"></span>irm<span class=\"__2 _275\"></span>ent l<span class=\"__2 _275\"></span>osse<span class=\"__2 _275\"></span>s are recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed i<span class=\"__2 _275\"></span>n the I<span class=\"__2 _275\"></span>nc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _277\"></span>e<span class=\"__2 _275\"></span>m<span class=\"__2 _275\"></span>ent. Fo<span class=\"__2 _275\"></span>ll<span class=\"__2 _275\"></span>owin<span class=\"__2 _275\"></span>g the reco<span class=\"__2 _275\"></span>gn<span class=\"__2 _275\"></span>itio<span class=\"__2 _275\"></span>n of an im<span class=\"__2 _275\"></span>p<span class=\"__2 _275\"></span>air<span class=\"__2 _275\"></span>me<span class=\"__2 _275\"></span>nt los<span class=\"__2 _275\"></span>s, the d<span class=\"__2 _275\"></span>ep<span class=\"__2 _275\"></span>reci<span class=\"__2 _275\"></span>atio<span class=\"__2 _275\"></span>n<span class=\"__2 _2cc\"> </span> ch<span class=\"__2 _275\"></span>arge ap<span class=\"__2 _275\"></span>pl<span class=\"__2 _275\"></span>ica<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e to the asset o<span class=\"__2 _275\"></span>r cas<span class=\"__2 _275\"></span>h-gen<span class=\"__2 _275\"></span>eratin<span class=\"__2 _275\"></span>g un<span class=\"__2 _275\"></span>it is a<span class=\"__2 _275\"></span>dju<span class=\"__2 _275\"></span>sted prosp<span class=\"__2 _275\"></span>ec<span class=\"__2 _275\"></span>tivel<span class=\"__2 _275\"></span>y to systemati<span class=\"__2 _275\"></span>cal<span class=\"__2 _275\"></span>ly al<span class=\"__2 _275\"></span>lo<span class=\"__2 _275\"></span>cate the revise<span class=\"__2 _275\"></span>d ca<span class=\"__2 _275\"></span>rr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng<span class=\"__2 _275\"></span> am<span class=\"__2 _275\"></span>ou<span class=\"__2 _275\"></span>nt, net of any resid<span class=\"__2 _275\"></span>ua<span class=\"__2 _275\"></span>l valu<span class=\"__2 _275\"></span>e, over the rem<span class=\"__2 _275\"></span>ai<span class=\"__2 _275\"></span>nin<span class=\"__2 _275\"></span>g us<span class=\"__2 _275\"></span>efu<span class=\"__2 _275\"></span>l life.<span class=\"__2 _2cc\"> </span>Su<span class=\"__2 _275\"></span>bseq<span class=\"__2 _275\"></span>u<span class=\"__2 _275\"></span>ent cos<span class=\"__2 _275\"></span>ts are in<span class=\"__2 _275\"></span>cl<span class=\"__2 _275\"></span>ud<span class=\"__2 _275\"></span>ed i<span class=\"__2 _275\"></span>n an as<span class=\"__2 _275\"></span>set<span class=\"__2 _275\"></span>\u2019s carr<span class=\"__2 _275\"></span>yi<span class=\"__2 _275\"></span>ng a<span class=\"__2 _275\"></span>mo<span class=\"__2 _275\"></span>unt o<span class=\"__2 _275\"></span>r recog<span class=\"__2 _275\"></span>ni<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>s a se<span class=\"__2 _275\"></span>parate ass<span class=\"__2 _275\"></span>et, as app<span class=\"__2 _275\"></span>ropri<span class=\"__2 _275\"></span>ate, onl<span class=\"__2 _275\"></span>y whe<span class=\"__2 _275\"></span>n it is<span class=\"__2 _275\"></span> proba<span class=\"__2 _275\"></span>bl<span class=\"__2 _275\"></span>e tha<span class=\"__2 _275\"></span>t fu<span class=\"__2 _275\"></span>ture ec<span class=\"__2 _275\"></span>on<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>ic b<span class=\"__2 _275\"></span>en<span class=\"__2 _275\"></span>e\ufb01ts as<span class=\"__2 _275\"></span>so<span class=\"__2 _275\"></span>cia<span class=\"__2 _275\"></span>ted with the i<span class=\"__2 _275\"></span>tem will \ufb02<span class=\"__2 _275\"></span>ow to the Group a<span class=\"__2 _275\"></span>nd th<span class=\"__2 _275\"></span>e cos<span class=\"__2 _275\"></span>t of the rep<span class=\"__2 _275\"></span>la<span class=\"__2 _275\"></span>ced i<span class=\"__2 _275\"></span>tem can<span class=\"__2 _2cc\"> </span> be m<span class=\"__2 _275\"></span>ea<span class=\"__2 _275\"></span>sured rel<span class=\"__2 _275\"></span>ia<span class=\"__2 _275\"></span>bly. All othe<span class=\"__2 _275\"></span>r repa<span class=\"__2 _275\"></span>ir an<span class=\"__2 _275\"></span>d m<span class=\"__2 _275\"></span>ainten<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ce cos<span class=\"__2 _275\"></span>ts are ch<span class=\"__2 _275\"></span>arge<span class=\"__2 _275\"></span>d to the Inc<span class=\"__2 _275\"></span>om<span class=\"__2 _275\"></span>e Stat<span class=\"__2 _276\"></span>em<span class=\"__2 _275\"></span>ent d<span class=\"__2 _275\"></span>uri<span class=\"__2 _275\"></span>ng th<span class=\"__2 _275\"></span>e \ufb01n<span class=\"__2 _275\"></span>an<span class=\"__2 _275\"></span>ci<span class=\"__2 _275\"></span>al pe<span class=\"__2 _275\"></span>ri<span class=\"__2 _275\"></span>od<span class=\"__2 _2cc\"> </span> in wh<span class=\"__2 _275\"></span>ich th<span class=\"__2 _275\"></span>ey are in<span class=\"__2 _275\"></span>cur<span class=\"__2 _275\"></span>red.<span class=\"__2 _2cc\"> </span> Bo<span class=\"__2 _275\"></span>rrowing c<span class=\"__2 _275\"></span>osts d<span class=\"__2 _275\"></span>irectl<span class=\"__2 _275\"></span>y at<span class=\"__2 _275\"></span>trib<span class=\"__2 _275\"></span>utabl<span class=\"__2 _275\"></span>e to the con<span class=\"__2 _275\"></span>stru<span class=\"__2 _275\"></span>ctio<span class=\"__2 _275\"></span>n of prop<span class=\"__2 _275\"></span>er<span class=\"__2 _275\"></span>t<span class=\"__2 _275\"></span>y<span class=\"__2 _276\"></span>, pl<span class=\"__2 _275\"></span>ant an<span class=\"__2 _275\"></span>d eq<span class=\"__2 _275\"></span>ui<span class=\"__2 _275\"></span>pm<span class=\"__2 _275\"></span>ent a<span class=\"__2 _275\"></span>re capitali<span class=\"__2 _275\"></span>sed a<span class=\"__2 _275\"></span>s pa<span class=\"__2 _275\"></span>r<span class=\"__2 _275\"></span>t of the c<span class=\"__2 _275\"></span>ost of<span class=\"__2 _2cc\"> </span> those assets.<span class=\"__2 _2cc\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "INVESTMENTS IN SUBSIDIARY UNDERTAKINGS Investments in subsidiaries are stated at cost less any accumulated impairments and are reviewed for impairment if there are  indications that the carrying value may not be recoverable. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "BUSINESS COMBINATIONS Business combinations are accounted for using the acquisition method. Identi\ufb01able assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value.  For each business combination, the acquirer measures the non-controlling interest in the acquiree either at fair value or at the  proportionate share of the acquiree\u2019s identi\ufb01able net assets. Acquisition costs are expensed as incurred. When the Group acquires a business, it assesses the \ufb01nancial assets and liabilities assumed for appropriate classi\ufb01cation and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. If the business combination is achieved in stages, the acquisition date fair value of the acquirer\u2019s previously held equity interest  in the acquiree is remeasured to fair value at the acquisition date through the Income Statement. Any contingent consideration to be transferred by the acquirer will be recognised at fair value at the acquisition date. The fair  value of contingent consideration is arrived at through discounting the expected payment to present value. Subsequent  changes to the fair value of the contingent consideration which is deemed to be an asset or liability will be recognised in the Income Statement.  Goodwill is initially measured at cost being the excess of the fair value of the aggregate of the consideration transferred and  the amount recognised for non-controlling interest over the net identi\ufb01able assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired in the case of a bargain purchase, the  difference is recognised in the Income Statement. A \ufb01nancial liability is recognised in relation to the non-controlling shareholder\u2019s option to put its shareholding back to the  Group, being the fair value of the estimate of amounts payable to acquire the non-controlling interest. The \ufb01nancial liability is  included in acquisition related liabilities. The discount component is unwound as an interest charge in the Income Statement  over the life of the obligation. Subsequent changes to the \ufb01nancial liability are recognised in the Income Statement.  GOODWILL Goodwill arising in respect of acquisitions completed prior to 1 April 2004 (being the transition date to IFRS) is included at its  carrying amount, which equates to its net book value recorded under previous GAAP. In accordance with IFRS 1, the accounting treatment of business combinations undertaken prior to the transition date was not reconsidered and goodwill amortisation  ceased with effect from the transition date.  Goodwill on acquisitions is initially measured as the excess of the fair value of consideration paid for the business combination  plus any non-controlling interest, over the net fair value of the identi\ufb01able assets, liabilities and contingent liabilities. Goodwill  acquired in a business combination is allocated, from the acquisition date to the cash-generating units or groups of  cash-generating units that are expected to bene\ufb01t from the business combination in which the goodwill arose. Following initial recognition, goodwill is measured at cost less any accumulated impairment losses. Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired. The carrying amount of goodwill in respect of associates, net of any impairment, is included in investments in associates under the equity method in the Group Balance Sheet. Goodwill is subject to impairment testing on an annual basis and at any time during the year if an indicator of impairment is  considered to exist; the goodwill impairment tests are undertaken at a consistent time in each annual period. Impairment is determined by assessing the recoverable amount of the cash-generating unit to which the goodwill relates. Where the  recoverable amount of the cash-generating unit is less than the carrying amount, an impairment loss is recognised. Impairment  losses arising in respect of goodwill are not reversed following recognition. Where a subsidiary is sold, any goodwill arising on acquisition, net of any impairments, is included in determining the pro\ufb01t or  loss arising on disposal.  Where goodwill forms part of a cash-generating unit and part of the operations within that unit are disposed of, the goodwill associated with the operation disposed of is included in the carrying amount of the operation when determining the gain or  loss on disposal of the operation. Goodwill disposed of in this circumstance is measured based on the relative values of the  operation disposed of and the proportion of the cash-generating unit retained. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "BUSINESS COMBINATIONS Business combinations are accounted for using the acquisition method. Identi\ufb01able assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value.  For each business combination, the acquirer measures the non-controlling interest in the acquiree either at fair value or at the  proportionate share of the acquiree\u2019s identi\ufb01able net assets. Acquisition costs are expensed as incurred. When the Group acquires a business, it assesses the \ufb01nancial assets and liabilities assumed for appropriate classi\ufb01cation and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. If the business combination is achieved in stages, the acquisition date fair value of the acquirer\u2019s previously held equity interest  in the acquiree is remeasured to fair value at the acquisition date through the Income Statement. Any contingent consideration to be transferred by the acquirer will be recognised at fair value at the acquisition date. The fair  value of contingent consideration is arrived at through discounting the expected payment to present value. Subsequent  changes to the fair value of the contingent consideration which is deemed to be an asset or liability will be recognised in the Income Statement.  Goodwill is initially measured at cost being the excess of the fair value of the aggregate of the consideration transferred and  the amount recognised for non-controlling interest over the net identi\ufb01able assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired in the case of a bargain purchase, the  difference is recognised in the Income Statement. A \ufb01nancial liability is recognised in relation to the non-controlling shareholder\u2019s option to put its shareholding back to the  Group, being the fair value of the estimate of amounts payable to acquire the non-controlling interest. The \ufb01nancial liability is  included in acquisition related liabilities. The discount component is unwound as an interest charge in the Income Statement  over the life of the obligation. Subsequent changes to the \ufb01nancial liability are recognised in the Income Statement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "GOODWILL Goodwill arising in respect of acquisitions completed prior to 1 April 2004 (being the transition date to IFRS) is included at its  carrying amount, which equates to its net book value recorded under previous GAAP. In accordance with IFRS 1, the accounting treatment of business combinations undertaken prior to the transition date was not reconsidered and goodwill amortisation  ceased with effect from the transition date.  Goodwill on acquisitions is initially measured as the excess of the fair value of consideration paid for the business combination  plus any non-controlling interest, over the net fair value of the identi\ufb01able assets, liabilities and contingent liabilities. Goodwill  acquired in a business combination is allocated, from the acquisition date to the cash-generating units or groups of  cash-generating units that are expected to bene\ufb01t from the business combination in which the goodwill arose. Following initial recognition, goodwill is measured at cost less any accumulated impairment losses. Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired. The carrying amount of goodwill in respect of associates, net of any impairment, is included in investments in associates under the equity method in the Group Balance Sheet. Goodwill is subject to impairment testing on an annual basis and at any time during the year if an indicator of impairment is  considered to exist; the goodwill impairment tests are undertaken at a consistent time in each annual period. Impairment is determined by assessing the recoverable amount of the cash-generating unit to which the goodwill relates. Where the  recoverable amount of the cash-generating unit is less than the carrying amount, an impairment loss is recognised. Impairment  losses arising in respect of goodwill are not reversed following recognition. Where a subsidiary is sold, any goodwill arising on acquisition, net of any impairments, is included in determining the pro\ufb01t or  loss arising on disposal.  Where goodwill forms part of a cash-generating unit and part of the operations within that unit are disposed of, the goodwill associated with the operation disposed of is included in the carrying amount of the operation when determining the gain or  loss on disposal of the operation. Goodwill disposed of in this circumstance is measured based on the relative values of the  operation disposed of and the proportion of the cash-generating unit retained. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "GOODWILL Goodwill arising in respect of acquisitions completed prior to 1 April 2004 (being the transition date to IFRS) is included at its  carrying amount, which equates to its net book value recorded under previous GAAP. In accordance with IFRS 1, the accounting treatment of business combinations undertaken prior to the transition date was not reconsidered and goodwill amortisation  ceased with effect from the transition date.  Goodwill on acquisitions is initially measured as the excess of the fair value of consideration paid for the business combination  plus any non-controlling interest, over the net fair value of the identi\ufb01able assets, liabilities and contingent liabilities. Goodwill  acquired in a business combination is allocated, from the acquisition date to the cash-generating units or groups of  cash-generating units that are expected to bene\ufb01t from the business combination in which the goodwill arose. Following initial recognition, goodwill is measured at cost less any accumulated impairment losses. Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired. The carrying amount of goodwill in respect of associates, net of any impairment, is included in investments in associates under the equity method in the Group Balance Sheet. Goodwill is subject to impairment testing on an annual basis and at any time during the year if an indicator of impairment is  considered to exist; the goodwill impairment tests are undertaken at a consistent time in each annual period. Impairment is determined by assessing the recoverable amount of the cash-generating unit to which the goodwill relates. Where the  recoverable amount of the cash-generating unit is less than the carrying amount, an impairment loss is recognised. Impairment  losses arising in respect of goodwill are not reversed following recognition. Where a subsidiary is sold, any goodwill arising on acquisition, net of any impairments, is included in determining the pro\ufb01t or  loss arising on disposal.  Where goodwill forms part of a cash-generating unit and part of the operations within that unit are disposed of, the goodwill associated with the operation disposed of is included in the carrying amount of the operation when determining the gain or  loss on disposal of the operation. Goodwill disposed of in this circumstance is measured based on the relative values of the  operation disposed of and the proportion of the cash-generating unit retained. INTANGIBLE ASSETS Intangible assets acquired separately are capitalised at cost. Intangible assets acquired in the course of a business combination are capitalised at fair value being their deemed cost as at the date of acquisition.  Following initial recognition, intangible assets which have a \ufb01nite life are carried at cost less any applicable accumulated  amortisation and any accumulated impairment losses. Where amortisation is charged on assets with \ufb01nite lives this expense is  taken to the Income Statement. The amortisation of intangible assets is calculated to write off the book value of intangible assets over their useful lives on a straight-line basis on the assumption of zero residual value. In general, \ufb01nite-lived intangible assets are amortised over periods  ranging from two to 40 years, depending on the nature of the intangible asset. The carrying amount of \ufb01nite-lived intangible assets are reviewed for indicators of impairment at each reporting date and are  subject to impairment testing when events or changes in circumstances indicate that the carrying values may not be recoverable. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately  identi\ufb01able cash \ufb02ows (cash-generating units).  The Group does not have any inde\ufb01nite-lived intangible assets. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "INTANGIBLE ASSETS Intangible assets acquired separately are capitalised at cost. Intangible assets acquired in the course of a business combination are capitalised at fair value being their deemed cost as at the date of acquisition.  Following initial recognition, intangible assets which have a \ufb01nite life are carried at cost less any applicable accumulated  amortisation and any accumulated impairment losses. Where amortisation is charged on assets with \ufb01nite lives this expense is  taken to the Income Statement. The amortisation of intangible assets is calculated to write off the book value of intangible assets over their useful lives on a straight-line basis on the assumption of zero residual value. In general, \ufb01nite-lived intangible assets are amortised over periods  ranging from two to 40 years, depending on the nature of the intangible asset. The carrying amount of \ufb01nite-lived intangible assets are reviewed for indicators of impairment at each reporting date and are  subject to impairment testing when events or changes in circumstances indicate that the carrying values may not be recoverable. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately  identi\ufb01able cash \ufb02ows (cash-generating units).  The Group does not have any inde\ufb01nite-lived intangible assets. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "INVENTORIES Inventories are valued at the lower of cost and net realisable value. Cost is determined on a \ufb01rst in \ufb01rst out basis and in the case of raw materials, bought-in goods and expense inventories, comprises purchase price plus transport and handling costs less trade discounts and subsidies. Cost, in the case of products manufactured by the Group, consists of direct material and labour costs together with the relevant production overheads  based on normal levels of activity. Net realisable value represents the estimated selling price less costs to completion and appropriate selling and distribution costs. Provision is made, where necessary, for slow moving, obsolete and defective inventories. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "FINANCIAL INSTRUMENTS A \ufb01nancial instrument is recognised when the Group becomes a party to its contractual provisions. Financial assets are  derecognised when the Group\u2019s contractual rights to the cash \ufb02ows from the \ufb01nancial assets expire, are extinguished, or  transferred to a third party. Financial liabilities are derecognised when the Group\u2019s obligations speci\ufb01ed in the contracts expire,  are discharged, or cancelled. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "TRADE AND OTHER RECEIVABLES Trade and other receivables are recognised initially at fair value and subsequently measured at amortised cost using the  effective interest method less allowance for impairment. An allowance for impairment of trade receivables is established based on both expected credit losses and information  available that the Group will not be able to collect all amounts due according to the original terms of the receivables.  Signi\ufb01cant \ufb01nancial difficulties of the debtor, probability that the debtor will enter bankruptcy or \ufb01nancial reorganisation, and  default in payments are considered indicators that the trade receivable is impaired. The amount of the allowance is the  difference between the asset\u2019s carrying amount and the present value of estimated future cash \ufb02ows. The amount of the  allowance is recognised in the Income Statement. The Group derecognises a receivable only when the contractual rights to the cash \ufb02ows from the receivable expire, or when it transfers the receivable and substantially all of the risks and rewards of ownership of the asset to another entity. The Group applies several tests to receivable purchase agreements to determine whether derecognition is appropriate or not. These tests  are applied to the entire portfolio of receivables rather than to each individual receivable as the receivables comprise \u2018a group  of similar assets\u2019 in accordance with IFRS 9. The testing procedure includes consideration of the following; whether the  arrangement represents a qualifying transfer of assets, whether substantially all of the risks and rewards of the receivable  transferred from the Group and whether the Group has lost control of the receivable. On derecognition of a receivable the difference between the asset\u2019s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss that had been recognised in other comprehensive income and  accumulated in equity is recognised in the Income Statement. Following derecognition, receivables arising from non-recourse  sales are excluded from \u2018Trade and other receivables\u2019 in the Group Balance Sheet. The Group presents cash \ufb02ows arising from  non-recourse sales as part of operating activities in the Group Cash Flow Statement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "TRADE AND OTHER PAYABLES Trade and other payables are initially recognised at fair value and subsequently measured at amortised cost, which approximates to fair value given the short-dated nature of these liabilities. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "CASH AND CASH EQUIVALENTS Cash and cash equivalents comprise cash at bank and in hand and short-term deposits with an original maturity of three  months or less.  For the purpose of the Group Cash Flow Statement, cash and cash equivalents consist of cash and cash equivalents as de\ufb01ned above, net of bank overdrafts. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "INTEREST-BEARING LOANS AND BORROWINGS All loans and borrowings are initially recorded at fair value, net of transaction costs incurred. Loans and borrowings are  subsequently stated at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption  value is recognised in the Income Statement over the period of the borrowings using the effective interest method. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "LEASES The Group enters leases for a range of assets, principally relating to property. These property leases have varying terms and renewal rights, including periodic rent reviews linked with indices. The Group also leases motor vehicles, plant, machinery, and other equipment. The terms and conditions of these leases do not impose signi\ufb01cant \ufb01nancial restrictions on the Group.  A contract contains a lease if it is enforceable and conveys the right to control the use of a speci\ufb01ed asset for a period in  exchange for consideration, which is assessed at inception. A right-of-use asset and lease creditor are recognised at the  commencement date for contracts containing a lease, except for leases with a term of 12 months or less, leases where the  underlying asset is of low value and leases with associated payments that vary directly in line with usage or sales (such lease costs continue to be expensed in the Income Statement as incurred). The commencement date is the date at which the asset is  made available for use by the Group.  Lease creditors are initially measured at the present value of the future lease payments, discounted using the incremental  borrowing rate over the remaining lease term. Lease payments include \ufb01xed payments, variable payments that are dependent  on an index known at the commencement date, payments for an optional renewal period and termination option payments, if the Group is reasonably certain to exercise those options. The lease term is the non-cancellable period of the lease adjusted for any renewal or termination options which are reasonably certain to be exercised. Management applies judgement in determining whether it is reasonably certain that a renewal or termination option will be exercised.  Incremental borrowing rates are calculated using a portfolio approach, based on the risk pro\ufb01le of the entity holding the lease  and the term and currency of the lease. After initial recognition, lease creditors are measured at amortised cost using the effective interest method. They are  remeasured when there is a change in future lease payments or when the Group changes its assessment of whether it is  reasonably certain to exercise an option within the contract. A corresponding adjustment is made to the carrying amount of  the right-of-use asset.  The right-of-use asset is initially measured at cost, which comprises the lease creditor adjusted for any payments made at or before the commencement date, initial direct costs incurred, lease incentives received and an estimate of the cost to dismantle  or restore the underlying asset or the site on which it is located at the end of the lease term. The right-of-use asset is  depreciated over the lease term and is tested periodically for impairment if an impairment indicator is considered to exist. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "DERIVATIVE FINANCIAL INSTRUMENTS  The Group uses derivative \ufb01nancial instruments (principally interest rate, currency and cross currency interest rate swaps and forward foreign exchange and commodity contracts) to hedge its exposure to interest rate and foreign exchange risks and to  changes in the prices of certain commodity products arising from operational, \ufb01nancing and investment activities. Derivative \ufb01nancial instruments are recognised at inception at fair value, being the present value of estimated future cash  \ufb02ows. The method of recognising the resulting gain or loss depends on whether the derivative is designated as a hedging  instrument, and if so, the nature of the item being hedged. Changes in the fair value of currency swaps that are hedging borrowings and for which the Group has not elected to apply  hedge accounting, along with changes in the fair value of derivatives hedging borrowings, that are part of designated fair value hedge relationships, are re\ufb02ected in the Income Statement in \u2018Finance Costs\u2019.  Changes in the fair value of other derivative \ufb01nancial instruments for which the Group has not elected to apply hedge accounting are re\ufb02ected in the Income Statement, in \u2018Other Operating Income/Expenses\u2019. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "DERIVATIVE FINANCIAL INSTRUMENTS  The Group uses derivative \ufb01nancial instruments (principally interest rate, currency and cross currency interest rate swaps and forward foreign exchange and commodity contracts) to hedge its exposure to interest rate and foreign exchange risks and to  changes in the prices of certain commodity products arising from operational, \ufb01nancing and investment activities. Derivative \ufb01nancial instruments are recognised at inception at fair value, being the present value of estimated future cash  \ufb02ows. The method of recognising the resulting gain or loss depends on whether the derivative is designated as a hedging  instrument, and if so, the nature of the item being hedged. Changes in the fair value of currency swaps that are hedging borrowings and for which the Group has not elected to apply  hedge accounting, along with changes in the fair value of derivatives hedging borrowings, that are part of designated fair value hedge relationships, are re\ufb02ected in the Income Statement in \u2018Finance Costs\u2019.  Changes in the fair value of other derivative \ufb01nancial instruments for which the Group has not elected to apply hedge accounting are re\ufb02ected in the Income Statement, in \u2018Other Operating Income/Expenses\u2019. HEDGING For the purposes of hedge accounting, hedges are designated either as fair value hedges (which hedge the exposure to  movements in the fair value of recognised assets or liabilities or \ufb01rm commitments that are attributable to hedged risks) or cash  \ufb02ow hedges (which hedge exposures to \ufb02uctuations in future cash \ufb02ows derived from a particular risk associated with  recognised assets or liabilities or highly probable forecast transactions). The Group documents, at the inception of the transactions, the relationship between hedging instruments and hedged items, as well as its risk management objectives and strategy for undertaking various hedging transactions. The Group also  documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in  hedging transactions are highly effective in offsetting changes in fair values or cash \ufb02ows of hedged items. The fair values of various derivative instruments are disclosed in note 3.10 and the movements on the cash \ufb02ow hedge reserve in equity are shown in note 4.2. The full fair value of a derivative is classi\ufb01ed as a non-current asset or non-current liability if the remaining maturity of the derivative is more than 12 months and as a current asset or current liability if the remaining maturity of  the derivative is less than 12 months. Fair value hedge In the case of fair value hedges which satisfy the conditions for hedge accounting, any gain or loss arising from the  remeasurement of the fair value of the hedging instrument is reported in the Income Statement, together with any changes in  the fair value of the hedged asset or liability that are attributable to the hedged risk. As a result, the gain or loss on interest rate  swaps and cross currency interest rate swaps that are in hedge relationships with borrowings are included within \u2018Finance Income\u2019 or \u2018Finance Costs\u2019. In the case of the related hedged borrowings, any gain or loss on the hedged item which is attributable to the hedged risk is adjusted against the carrying amount of the hedged item and re\ufb02ected in the Income Statement within \u2018Finance Costs\u2019 or \u2018Finance Income\u2019. The gain or loss on commodity derivatives that are designated as fair  value hedges of \ufb01rm commitments are recognised in the Income Statement. Any change in the fair value of the \ufb01rm  commitment attributable to the hedged risk is recognised as an asset or liability on the Balance Sheet with a corresponding  gain or loss in the Income Statement. If a hedge no longer meets the criteria for hedge accounting, the adjustment to the carrying amount of the hedged item is  amortised to the Income Statement over the period to maturity. Cash \ufb02ow hedge Where a derivative \ufb01nancial instrument is designated as a hedge of the variability in cash \ufb02ows of a recognised asset or liability  or a highly probable forecasted transaction, the effective part of any gain or loss on the derivative \ufb01nancial instrument is  recognised as a separate component of equity. The ineffective portion is reported in the Income Statement in \u2018Finance Income\u2019  and \u2018Finance Costs\u2019 where the hedged item is private placement debt, and in \u2018Other Operating Income/Expenses\u2019 for all other cases. When a forecast transaction results in the recognition of an asset or a liability, the cumulative gain or loss is removed  from equity and included in the initial measurement of the asset or liability. Otherwise, the associated gains or losses that had previously been recognised in equity are transferred to the Income Statement in the same reporting period as the hedged  transaction in Revenue or Cost of Sales (depending on whether the hedge related to a forecasted sale or purchase).  When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any  cumulative gain or loss existing in equity at that time remains in equity and is recognised when the forecast transaction is  ultimately recognised in the Income Statement. When a forecast transaction is no longer expected to occur, the cumulative  gain or loss that was reported in equity is immediately transferred to the Income Statement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-589": {
   "value": "HEDGING For the purposes of hedge accounting, hedges are designated either as fair value hedges (which hedge the exposure to  movements in the fair value of recognised assets or liabilities or \ufb01rm commitments that are attributable to hedged risks) or cash  \ufb02ow hedges (which hedge exposures to \ufb02uctuations in future cash \ufb02ows derived from a particular risk associated with  recognised assets or liabilities or highly probable forecast transactions). The Group documents, at the inception of the transactions, the relationship between hedging instruments and hedged items, as well as its risk management objectives and strategy for undertaking various hedging transactions. The Group also  documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in  hedging transactions are highly effective in offsetting changes in fair values or cash \ufb02ows of hedged items. The fair values of various derivative instruments are disclosed in note 3.10 and the movements on the cash \ufb02ow hedge reserve in equity are shown in note 4.2. The full fair value of a derivative is classi\ufb01ed as a non-current asset or non-current liability if the remaining maturity of the derivative is more than 12 months and as a current asset or current liability if the remaining maturity of  the derivative is less than 12 months. Fair value hedge In the case of fair value hedges which satisfy the conditions for hedge accounting, any gain or loss arising from the  remeasurement of the fair value of the hedging instrument is reported in the Income Statement, together with any changes in  the fair value of the hedged asset or liability that are attributable to the hedged risk. As a result, the gain or loss on interest rate  swaps and cross currency interest rate swaps that are in hedge relationships with borrowings are included within \u2018Finance Income\u2019 or \u2018Finance Costs\u2019. In the case of the related hedged borrowings, any gain or loss on the hedged item which is attributable to the hedged risk is adjusted against the carrying amount of the hedged item and re\ufb02ected in the Income Statement within \u2018Finance Costs\u2019 or \u2018Finance Income\u2019. The gain or loss on commodity derivatives that are designated as fair  value hedges of \ufb01rm commitments are recognised in the Income Statement. Any change in the fair value of the \ufb01rm  commitment attributable to the hedged risk is recognised as an asset or liability on the Balance Sheet with a corresponding  gain or loss in the Income Statement. If a hedge no longer meets the criteria for hedge accounting, the adjustment to the carrying amount of the hedged item is  amortised to the Income Statement over the period to maturity. Cash \ufb02ow hedge Where a derivative \ufb01nancial instrument is designated as a hedge of the variability in cash \ufb02ows of a recognised asset or liability  or a highly probable forecasted transaction, the effective part of any gain or loss on the derivative \ufb01nancial instrument is  recognised as a separate component of equity. The ineffective portion is reported in the Income Statement in \u2018Finance Income\u2019  and \u2018Finance Costs\u2019 where the hedged item is private placement debt, and in \u2018Other Operating Income/Expenses\u2019 for all other cases. When a forecast transaction results in the recognition of an asset or a liability, the cumulative gain or loss is removed  from equity and included in the initial measurement of the asset or liability. Otherwise, the associated gains or losses that had previously been recognised in equity are transferred to the Income Statement in the same reporting period as the hedged  transaction in Revenue or Cost of Sales (depending on whether the hedge related to a forecasted sale or purchase).  When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any  cumulative gain or loss existing in equity at that time remains in equity and is recognised when the forecast transaction is  ultimately recognised in the Income Statement. When a forecast transaction is no longer expected to occur, the cumulative  gain or loss that was reported in equity is immediately transferred to the Income Statement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "PROVISIONS A provision is recognised in the Balance Sheet when the Group has a present obligation (either legal or constructive) because  of a past event, and it is probable that a transfer of economic bene\ufb01ts will be required to settle the obligation. Provisions are  measured at the Directors\u2019 best estimate of the expenditure required to settle the obligation at the reporting date and are  discounted to present value where the effect is material. A provision for restructuring is recognised when the Group has approved a detailed and formal restructuring plan and  announced its main provisions. Provisions arising on business combinations are only recognised to the extent that they would have quali\ufb01ed for recognition in the \ufb01nancial statements of the acquiree prior to the acquisition. A contingent liability is not recognised but is disclosed where the existence of the obligation will only be con\ufb01rmed by future  events or where it is not probable that an out\ufb02ow of resources will be required to settle the obligation or where the amount of the obligation cannot be measured with reasonable reliability. Contingent assets are not recognised but are disclosed where  an in\ufb02ow of economic bene\ufb01ts is probable.  Environmental provisions The Group has certain site remediation obligations to be incurred in compliance with local or national environmental  regulations together with constructive obligations stemming from established best practice. The measurement of these  provisions is based on the evaluation of currently available facts with respect to each individual site and is adjusted periodically as remediation efforts progress or as additional information becomes available. Inherent uncertainties exist in such  measurements primarily due to unknown timing, site conditions and changing regulations. Full provision is made for the net  present value of the estimated costs in relation to the Group\u2019s environmental liabilities. The net present value of the estimated  costs is capitalised as property, plant and equipment and the unwinding of the discount element on the environmental  provision is re\ufb02ected in the Income Statement. Cylinder and tank deposits provisions In certain DCC Energy operations, an obligation arises from the receipt of deposit fees paid by customers for LPG cylinders and  tanks. On receipt of a deposit the Group recognises a liability equal to the deposit received. This deposit will subsequently be  refunded at an amount equal to the original deposit on return of the cylinder or tank together with the original deposit receipt.  Cylinder and tank deposits acquired through business combinations are measured initially at their fair value at the acquisition  date (i.e., net present value) and the unwinding of the discount element is re\ufb02ected in the Income Statement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-591": {
   "value": "PENSION AND OTHER POST-EMPLOYMENT OBLIGATIONS The Group operates de\ufb01ned contribution and de\ufb01ned bene\ufb01t pension schemes. The costs arising in respect of the Group\u2019s de\ufb01ned contribution schemes are charged to the Income Statement in the period in  which they are incurred. The Group has no legal or constructive obligation to pay further contributions after payment of  \ufb01xed contributions. The Group operates several de\ufb01ned bene\ufb01t pension schemes which require contributions to be made to separately  administered funds. The liabilities and costs associated with the Group\u2019s de\ufb01ned bene\ufb01t pension schemes are assessed based on the projected unit credit method by quali\ufb01ed actuaries and are arrived at using actuarial assumptions based on market  expectations at the reporting date. The Group\u2019s net obligation in respect of de\ufb01ned bene\ufb01t pension schemes is calculated  separately for each plan by estimating the number of future bene\ufb01ts that employees have earned in return for their service in  the current and prior periods. That bene\ufb01t is discounted to determine its present value, and the fair value of any plan asset is  deducted. Plan assets are measured at fair values. The discount rate employed in determining the present value of the schemes\u2019 liabilities is determined by reference to market  yields at the reporting date on high-quality corporate bonds of a currency and term consistent with the currency and term of  the associated post-employment bene\ufb01t obligations. The deferred tax impact of pension scheme surpluses and de\ufb01cits is disclosed separately within deferred tax liabilities or assets  as appropriate. Remeasurements, comprising actuarial gains and losses and the return on plan assets (excluding net interest)  are recognised immediately in the Group Balance Sheet with a corresponding entry to retained earnings through Other  Comprehensive Income in the period in which they occur. Remeasurements are not reclassi\ufb01ed to pro\ufb01t or loss in subsequent periods. The de\ufb01ned bene\ufb01t pension asset or liability in the Group Balance Sheet comprises the total for each plan of the present value  of the de\ufb01ned bene\ufb01t obligation less the fair value of plan assets out of which the obligations are to be settled directly. Plan  assets are assets that are held by a long-term employee bene\ufb01t fund or qualifying insurance policies. Fair value is based on market price information, and, in the case of published securities, it is the published bid price. The value of any de\ufb01ned bene\ufb01t  asset is limited to the present value of any economic bene\ufb01ts available in the form of refunds from the plan and reductions in the future contributions to the plan. A curtailment arises when the Group is demonstrably committed to make a signi\ufb01cant reduction in the number of employees  covered by a plan. A past service cost, negative or positive, arises following a change in the present value of the de\ufb01ned  bene\ufb01t obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to,  post-employment bene\ufb01ts. A settlement arises where the Group is relieved of responsibility for a pension obligation and  eliminates signi\ufb01cant risk relating to the obligation and the assets used to affect the settlement. Past-service costs, negative or  positive, are recognised immediately in the Income Statement. Losses arising on settlement or curtailment not allowed for in the actuarial assumptions are measured at the date on which the Group becomes demonstrably committed to the transaction.  Gains arising on a settlement are measured at the date on which all parties whose consent is required are irrevocably  committed to the transaction. Settlement gains and losses are dealt with in the Income Statement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-592": {
   "value": "SHARE-BASED PAYMENT TRANSACTIONS Certain employees (including Directors) of the Group receive remuneration in the form of share-based payment transactions, whereby employees render service in exchange for shares or rights over shares. The fair value of share entitlements granted is recognised as an employee expense in the Income Statement with a  corresponding increase in equity. At the end of each reporting period, the Group revises its estimates of the number of options  that are expected to vest based on the non-market vesting conditions and service conditions. It recognises the impact of the revision to original estimates, if any, in the Income Statement, with a corresponding adjustment to equity. The fair value at the grant date is determined using a Monte Carlo simulation technique for the DCC plc Long Term Incentive Plan.  The DCC plc Long Term Incentive Plan contains both market and non-market based vesting conditions. Accordingly, the fair  value assigned to the related equity instrument on initial application of IFRS 2 Share-based Payment is adjusted to re\ufb02ect the anticipated likelihood at the grant date of achieving the market based vesting conditions. The cumulative non-market-based  charge to the Income Statement is reversed where entitlements do not vest because non-market performance conditions have  not been met or where an employee in receipt of share entitlements relinquishes service before the end of the vesting period. Where the share-based payments give rise to the issue of new equity share capital, the proceeds received by the Company  are credited to Share Capital (nominal value) and Share Premium when the share entitlements are exercised. Where the  share-based payments give rise to the re-issue of shares from treasury shares, the proceeds of issue are credited to  shareholders equity.  The measurement requirements of IFRS 2 have been implemented in respect of share options entitlements granted after 7 November 2002. In accordance with the standard, the disclosure requirements of IFRS 2 have been applied to all outstanding share-based payments regardless of their grant date. The Group does not operate any cash-settled share-based payment  schemes or share-based payment transactions with cash alternatives as de\ufb01ned in IFRS 2. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "GOVERNMENT GRANTS Grants are recognised at their fair value when there is a reasonable assurance that the grant will be received, and all attaching  conditions have been complied with. Capital grants received and receivable by the Group are credited to government grants and are amortised to the Income  Statement on a straight-line basis over the expected useful lives of the assets to which they relate. Revenue grants are recognised as income over the periods necessary to match the grant on a systematic basis to the costs  that it is intended to compensate. Government grants that are receivable as compensation for expenses or losses already  incurred or for the purpose of giving immediate \ufb01nancial support to the Group with no future related costs, are recognised in  pro\ufb01t or loss in the period in which they become receivable. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-594": {
   "value": "EQUITY Treasury shares Where the Company purchases the Company\u2019s equity share capital, the consideration paid is deducted from total equity and classi\ufb01ed as treasury shares until they are cancelled. Where such shares are subsequently sold or re-issued, any consideration  received is included in share premium. Dividends Dividends on Ordinary Shares are recognised as a liability in the Group\u2019s \ufb01nancial statements in the period in which they are  approved by the shareholders of the Company. Proposed dividends that are approved after the reporting date are not  recognised as a liability at that reporting date but are disclosed in the dividends note. Non-controlling interests  Non-controlling interests represent the portion of the equity of a subsidiary not attributable either directly or indirectly to the  Parent Company and are presented separately in the Group Income Statement and within equity in the Group Balance Sheet,  distinguished from shareholders\u2019 equity attributable to owners of the Parent Company. Acquisitions of non-controlling interests  are accounted for as transactions with equity holders in their capacity as equity holders and therefore no goodwill is  recognised because of such transactions. On an acquisition-by-acquisition basis, the Group recognises any non-controlling interest in the acquiree either at fair value or at the non-controlling interest\u2019s proportionate share of the acquiree\u2019s net assets. ",
   "dimensions": {
    "concept": "dccplc:DescriptionOfAccountingPolicyForEquity",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-595": {
   "value": "Treasury shares Where the Company purchases the Company\u2019s equity share capital, the consideration paid is deducted from total equity and classi\ufb01ed as treasury shares until they are cancelled. Where such shares are subsequently sold or re-issued, any consideration  received is included in share premium. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-596": {
   "value": "Dividends Dividends on Ordinary Shares are recognised as a liability in the Group\u2019s \ufb01nancial statements in the period in which they are  approved by the shareholders of the Company. Proposed dividends that are approved after the reporting date are not  recognised as a liability at that reporting date but are disclosed in the dividends note. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-597": {
   "value": "Non-controlling interests  Non-controlling interests represent the portion of the equity of a subsidiary not attributable either directly or indirectly to the  Parent Company and are presented separately in the Group Income Statement and within equity in the Group Balance Sheet,  distinguished from shareholders\u2019 equity attributable to owners of the Parent Company. Acquisitions of non-controlling interests  are accounted for as transactions with equity holders in their capacity as equity holders and therefore no goodwill is  recognised because of such transactions. On an acquisition-by-acquisition basis, the Group recognises any non-controlling interest in the acquiree either at fair value or at the non-controlling interest\u2019s proportionate share of the acquiree\u2019s net assets. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-598": {
   "value": "5.10  APPROVAL OF FINANCIAL STATEMENTS The \ufb01nancial statements were approved by the Board of Directors on 15 May 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-599": {
   "value": "DCC House, Leopardstown Road, Foxrock, Dublin 18, D18 PK00, Ireland",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800UPS1QEE4TD3T45",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  }
 }
}